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Managing cyber and information risks in supply chains: insights from an exploratory analysis
No full textPurpose: The purpose of this paper is to explore how companies approach the management of cyber and information risks in their supply chain, what initiatives they adopt to this aim, and to what extent along the supply chain. In fact, the increasing level of connectivity is transforming supply chains, and it creates new opportunities but also new risks in the cyber space. Hence, cyber supply chain risk management (CSCRM) is emerging as a new management construct. The ultimate aim is to help organizations in understanding and improving the CSCRM process and cyber resilience in their supply chains. Design/methodology/approach: This research relied on a qualitative approach based on a comparative case study analysis involving five large multinational companies with headquarters, or branches, in the UK. Findings: Results highlight the importance for CSCRM to shift the viewpoint from the traditional focus on companies' internal information technology (IT) infrastructure, able to "firewall themselves" only, to the whole supply chain with a cross-functional approach; initiatives for CSCRM are mainly adopted to "respond" and "recover" without a well-rounded approach to supply chain resilience for a long-term capacity to adapt to changes according to an evolutionary approach. Initiatives are adopted at a firm/dyadic level, and a network perspective is missing. Research limitations/implications: This paper extends the current theory on cyber and information risks in supply chains, as a combination of supply chain risk management and resilience, and information risk management. It provides an analysis and classification of cyber and information risks, sources of risks and initiatives to managing them according to a supply chain perspective, along with an investigation of their adoption across the supply chain. It also studies how the concept of resilience has been deployed in the CSCRM process by companies. By laying the first empirical foundations of the subject, this study stimulates further research on the challenges and drivers of initiatives and coordination mechanisms for CSCRM at a supply chain network level. Practical implications: Results invite companies to break the "silos" of their activities in CSCRM, embracing the whole supply chain network for better resilience. The adoption of IT security initiatives should be combined with organisational ones and extended beyond the dyad. Where applicable, initiatives should be bi-directional to involve supply chain partners, remove the typical isolation in the CSCRM process and leverage the value of information. Decisions on investments in CSCRM should involve also supply chain managers according to a holistic approach. Originality/value: A supply chain perspective in the existing scientific contributions is missing in the management of cyber and information risk. This is one of the first empirical studies dealing with this interdisciplinary subject, focusing on risks that are now very high in the companies' agenda, but still overlooked. It contributes to theory on information risk because it addresses cyber and information risks in massively connected supply chains through a holistic approach that includes technology, people and processes at an extended level that goes beyond the dyad
Analyzing the demographic characteristics on brand commitment and hedonic consumption in purchasing mobile phones
No full textObjective: The purpose of this paper is to deal with consumers' demographic characteristics encompassing consumers' gender, age and education level. The study sought to evaluate Iranian buyers' hedonic consumption and brand commitment in mobile market, serving as important issues in consumers' behavior, in terms of age, gender and level of education. Design / methodology / approach: In Total, 384 Iranian purchasers (108 males and 276 females) completed questionnaires. structural equation modeling analysis was used to examine demographic characteristics on brand commitment and hedonic consumption in purchasing Mobile phones Finding: By testing the hypotheses, it became evident that variables of gender and education had impacts on buyers' hedonic consumption and brand commitment but the age remained ineffective. Research limitation: One of the most important factors affecting hedonic consumption is the price since the hedonic consumption occurs when commodities are not expensive, accordingly, fewer respondents have experienced hedonic consumption for the mobile phones. Practical implication: Using the results of this study and other similar studies and also identifying personal characteristics effective in purchasing mobile phones, marketers, producers, companies advertising departments and retailers can consider other relevant factors, including specific characteristics of the product, in order to attract a specific group of consumers (men or women, according to their education levels and ages) to a particular model of their product and consequently help increase that product sales and marketing. Originality / value: The issue of hedonic consumption and brand commitment has received little attention among consumers' behavior studies. And there is little research on consumers' age, education and gender in their purchasing behavior and the results provide views for marketers to apply into targeted market.4 July 201
Lecture notes in information systems and organisation
No full textThis paper sheds light on an overlooked aspect of Digital Transformation processes and projects: the managerial competences necessary to make them happen, evolve and be achieved. Many technology maturity models are discussed in the literature, but little or no mention is done regarding how to model and assess the broader set of managerial competences (i.e., knowledge, skill and experience) besides the technical ones, which managerial roles should exhibit in each phase of the maturity models proposed. This paper discusses some of these maturity models and motivates a new one focused on Digital Transformation maturity in the direction of filling this gap. The model is then presented in its conceptual design as well as in its empirical assessment. A couple of pilot interviews to Italian companies are also discussed as a preliminary test of the main feelings about it and as a ground for our final refinements and future works upon it.12-13 October 201
Responsabilità medica: la giurisprudenza britannica e americana
No full textLa rassegna di giurisprudenza internazionale del mese di giugno 2019 presenta alcuni casi di responsabilità medica decisi dai giudici britannici, di giurisprudenza americana in materia riproduttiva e dà conto degli ultimi sviluppi della vicenda Lambert di fronte alle corti francesi
Suicidio assistito e separazione dei poteri dello Stato: note sul "caso Cappato" [Nota a ordinanza Corte Costituzionale 16 novembre 2018 - 23 ottobre 2018, n. 207, ord. - Pres. Lattanzi - Rel. Modugno - M.C. imp.]
No full textLa vicenda oggetto della ordinanza emanata il 16 novembre 2018, n. 207 dalla Corte costituzionale concerne l'aiuto materiale al suicidio svolto attraverso un passaggio automobilistico da parte dell'imputato nei confronti di un paziente capace di intendere e di volere, ma sofferente della sindrome di locked-in, verso una clinica svizzera specializzata in pratiche eutanasiche. La Corte costituzionale, rilevata la necessità di tutelare "valori di primario rilievo" presenti nella fattispecie, adotta una soluzione procedimentale innovativa: sospende il giudizio di costituzionalità fino a una data precisa, onde permettere al Parlamento di adottare la soluzione legislativa più appropriata nel rispettare il bilanciamento di valori costituzionali sottesi a simili fattispecie
Il calcolo delle imposte. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textLe società di capitali sono soggette all'IRES, l'imposta proporzionale sul reddito prodotto nell'esercizio e all' IRAP, l'imposta sulle attività produttive. Il reddito, ai fini, non coincide di norma con il reddito d'impresa (prima delle imposte) esposto nel Conto Economico redatto secondo le norme del Codice civile. Infatti, per giungere al reddito fiscale si devono apportare al reddito civilistico le variazioni stabilite dal Testo Unico delle imposte sui redditi (T.U.I.R.) e dal D.lgs. 15 dicembre 1997, n. 446. Il seguente elaborato affronta un caso pratico di redazione del bilancio focalizzato l'attenzione su alcune variazioni fiscali con effetto ai fini IRES e ai fini IRAP
Analisi di bilancio. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textIl bilancio è lo strumento che per eccellenza consente di apprezzare la capacità dell'impresa di generare o distruggere valore. Il Codice civile si occupa della struttura e del contenuto del bilancio agli artt. 2423 e seguenti. Tuttavia, gli schemi di bilancio predisposti secondo la normativa civilistica ed i principi contabili in vigore non consentono spesso all'analista di ottenere con immediatezza ed in modo esaustivo tutte le informazioni necessarie per apprezzare la dimensione patrimoniale, reddituale e finanziaria di un'impresa. Per questo motivo sono state elaborate dalla dottrina sia alcune tecniche di riclassificazione dei dati di bilancio sia specifici indici per aiutare l'analista nella lettura del bilancio: il presente contributo ha l'obiettivo di analizzare le principali metodologie di riclassificazione ed i più importanti indici mediante la risoluzione di un esercizio
Analysing the attractiveness, availability and accessibility of healthcare providers via social network analysis (SNA)
No full textDue to the increasing pressure on resource limitations and the need for efficiency improvements, effective healthcare service planning should analyse trends in citizens' demand for healthcare services, as well as patients' choices of healthcare providers, which are determined not only by prestige, but also by physical accessibility and availability. The main objective of the present study is to explore the benefits of adopting the social network analysis (SNA) approach to investigate the determinants of a patient's choice of healthcare provider as a way to support better resource allocation decisions in healthcare systems. For the purpose of the analysis, administrative data was used to track the flow of patients within orthopaedic departments of the Lombardy region (Italy) in 2014. A network was developed with two types of nodes: those of orthopaedic departments in the regional hospitals (114 nodes), and those of municipalities (5092 nodes). Using the Louvain algorithm, the communities and sub-communities were determined on the basis of patients' choices, without any prior geographical considerations or planned catchment areas. Traditional SNA measures and other novel indicators, specifically developed for this study, were applied: in particular, attractiveness (i.e. the preference that patients assign to a certain department against the others available in the same reference area) and confinement (of demand) (i.e. the degree of the unique use of a certain department). A decision support matrix based on these indicators was defined for decision makers to use in evaluating department profiles, and optimizing the location of services and allocation of resources, while preserving accessibility to care and patients' preferences. The decision support matrix was also evaluated on the basis of real practice and decisions made by regional healthcare managers