5358 research outputs found
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Assessing accuracy in measurement: the dilemma of safety versus precision in the adjustment of the fundamental physical constants
No full textA model for estimate the complexity of tender procedures for the purchase of goods in healthcare sector
No full text17-19 June 201
Managing the introduction of circular products: evidence from the beverage Industry
No full textThe aim of this paper is to study what managerial practices companies follow and implement in their business model to manage the introduction of Circular Products. Extensively screening extant literature in the field, we clustered a set of relevant managerial practices in four main principles of Circular Economy (CE) adoption at the product level: (i) Energy e ciency and usage of renewable sources of energy; (ii) Product and process optimisation for resource e ciency; (iii) Product design for circularity; (iv) Exploitation of waste as a resource. Then, the adoption of these principles was tested on two companies (and three Circular Products) operating in the beverage-packaging industry, where the adoption of CE is further challenged by the fact that packaging is necessary to deliver the product to consumers, but the majority of the one-way packaging is discarded after use. The identified principles provide general objectives in terms of end goals that should be achieved in order to adopt CE and manage the introduction of Circular Products. This paper shows a practical implementation of these principles on real empirical cases for theory-testing scopes
Il fisco. Le guide
No full textIl principio contabile OIC 12 ha lo scopo di definire i criteri per la presentazione dello Stato Patrimoniale, del Conto Economico e della Nota Integrativa, con particolare riguardo alla struttura degli schemi e al loro contenuto. Il documento ha subito un'importante ristrutturazione per effetto dei cambiamenti normativi collegati all'attuazione della Direttiva UE 2013/34: la principale ha riguardato l'eliminazione dallo schema di Conto Economico della sezione straordinaria. A dicembre 2017 l'OIC ha poi pubblicato un emendamento al principio avente ad oggetto le rettifiche di ricavo ed il contenuto della voce CII Crediti dei soggetti che redigono il bilancio in forma abbreviata ai sensi dell'art. 2435-bis del c.c. Al fine di migliorare l'informativa sulla situazione finanziaria della società, è stato, inoltre, introdotto l'obbligo di predisposizione del Rendiconto Finanziario per tutte le imprese di maggiori dimensioni
Il fisco. Le guide
No full textL'Organismo Italiano di Contabilità disciplina il trattamento contabile delle imposte sul reddito e fornisce una descrizione analitica della rilevazione delle imposte anticipate e differite, che ha lo scopo di definire i criteri per la rilevazione, la classificazione e la valutazione delle imposte sul reddito e quelle ad esse assimilabili (IRAP), nonché le informazioni da presentare nella Nota Integrativa. La nuova versione del principio elaborata a fine 2016 per tenere conto delle novità introdotte con il D.Lgs. n. 139/2015 ha recepito l'eliminazione della sezione straordinaria del Conto Economico. Oltre ad integrare la classificazione delle imposte, includendo quelle relative ad esercizi precedenti, ha inoltre chiarito la metodologia di rilevazione delle imposte per le società che redigono il bilancio in forma abbreviata (ex art. 2435-bis c.c.) e per le micro-imprese (ex art. 2435-ter c.c.)
Lean and agile supply chain strategies: a systematic literature review
No full textThe present hostile economic conditions highlight the need for organizations to integrate various supply chain (SC) strategies to compete favourably. Lean and Agile are two critical strategies because the former ensures efficient use of resources while the latter involves matching supply with demand in unpredictable markets. This paper aims at advancing their understanding by conducting a review to unravel the state of art of Lean-Agile SC by examining the procedure of knowledge conceiving, transfer and development via the application pf "Systematic literature network analysis". The investigation enabled unravelling research directions/emerging themes thereby supporting researchers/newcomers to target specific theme to explore.17-19 June 201
The link between lean and human resource management or organizational behaviour: a bibliometric review
No full textNowadays many companies deal with lean: some of them have a consolidated lean adoption, others are facing the lean transformation and many others are combining lean with the newest strategies. In all these contexts, the key resource is the human factor and utmost attention should be put to its interface with the organization. This study aims to clarify the link between lean and human resource management (HRM) or organizational behaviour (OB) depicting an overview of the body of literature devoted to their intersection. Two bibliometric tools allowed to examine literature in a dynamic and quantitative way. In particular, the citation network analysis, through the main path analysis, identified the development trajectory of the topic, while the analysis of author keywords co-occurrence network distinguished the different research areas within it. As first result, two main development trajectories were identified: one devoted to the central role of the HR practices included in the “High involvement work systems” to obtain a successful lean implementation; the other one to the clarification of the core nature and patterns of lean when combined to HRM or OB. The second result is the distinction of five different research areas: Lean and BIM – collaboration centrality, Teamwork and lean practices, Training in lean six sigma, Lean leadership and kaizen benefits. Finally, the literature analysis highlighted the need of more cross-fertilization between the fields.11-13 September 201