5358 research outputs found
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Il fisco. Le guide
No full textLa nuova dimensione della crisi di impresa, che passa da evento eccezionale a uno normale, ha determinato un lento processo di normalizzazione del concetto di crisi e una conseguente standardizzazione degli strumenti di soluzione della stessa. A tal fine, sono state introdotte nel tempo misure che permettono di intervenire prima che sopraggiunga un'insolvenza irreversibile. Coerentemente, anche il filo conduttore della riforma della crisi d'impresa introdotta dal D.Lgs. n. 14/2019 è la "conservazione dell'attività aziendale". Fra tutte le novità, le due più dirompenti sono certamente l'istituto dell'allerta e le norme sul sovraindebitamento, senza trascurare ovviamente la sostituzione del termine "fallimento" con l'espressione "liquidazione giudiziale"
Information sharing in supply chains: a review of risks and opportunities using the systematic literature network analysis (SLNA)
No full textPurpose: The purpose of this paper is to identify and discuss the most important research areas on information sharing in supply chains and related risks, taking into account their evolution over time. This paper sheds light on what is happening today and what the trajectories for the future are, with particular respect to the implications for supply chain management. Design/methodology/approach: The dynamic literature review method called Systematic Literature Network Analysis (SLNA) was adopted. It combines the Systematic Literature Review approach and bibliographic network analyses, and it relies on objective measures and algorithms to perform quantitative literature-based detection of emerging topics. Findings: The focus of the literature seems to be on threats that are internal to the extended supply chain rather than on external attacks, such as viruses, traditionally related to information technology (IT). The main arising risk appears to be the intentional or non-intentional leakage of information. Also, papers analyze the implications for information sharing coming from “soft” factors such as trust and collaboration among supply chain partners. Opportunities are also highlighted and include how information sharing can be leveraged to confront disruptions and increase resilience. Research limitations/implications: The adopted methodology allows for providing an original perspective on the investigated topic, that is, how information sharing in supply chains and related risks are evolving over time because of the turbulent advances in technology. Practical implications: Emergent and highly critical risks related to information sharing are highlighted to support the design of supply chain risks strategies. Also, critical areas to the development of “beyond-the-dyad” initiatives to manage information sharing risks emerge. Opportunities coming from information sharing that are less known and exploited by companies are provided. Originality/value: This paper focuses on the supply chain perspective rather than the traditional IT-based view of information sharing. According to this perspective, this paper provides a dynamic representation of the literature on the investigated topic. This is an important contribution to the topic of information sharing in supply chains is continuously evolving and shaping new supply chain models
Private capital inflow and growth in former Soviet-bloc countries: roles of stock market and demand-side macroeconomic policy
No full textThis paper contributes to the empirical literature by investigating the impact of private capital inflows on economic growth across former Soviet-bloc countries between 1990 and 2015. Roles of the stock market and of demand-side macroeconomic policy are investigated using panel data analysis. The result suggests that though foreign direct investment (FDI) contributing relatively more to economic growth than foreign portfolio investments (FPI), it interacts with stock market trading to negatively influence growth. Final Consumption Expenditure, Inflation, and Gross Savings have negative influences on growth. Our results support the notion that private capital inflow does not allowed to provide sufficient capital to local savings and growth, which is a sign of the crowding-out effect. We suggest that the demand-side macroeconomic policy and stock market activity should tailored more to support economic growth
La riscoperta del valor vero?: che tipo di conoscenza si può ottenere dalla misurazione?
No full textBrexit: le Corti mettono un po' d'ordine nei rapporti giuridici tra UK e il resto dell'UE
No full textIl c.d. Brexit, ovvero l’uscita del Regno Unito di Gran Bretagna dall’Unione Europea a seguito del referendum consultivo del 23 giugno 2016 avrebbe dovuto avvenire il 29 marzo 2019 a seguito dei due anni dalla notifica della lettera ai sensi dell’art. 50 TUE del Primo Ministro Britannico, Theresa May al Presidente del Consiglio Europeo, Donald Tusk. Tuttavia, questa circostanza non si è ancora verificata, avvolta com’è nell’incertezza se il Parlamento inglese ratificherà o meno l’accordo stipulato tra i rappresentanti del Regno Unito e dell’Unione Europea oppure si realizzerà l’ipotesi no deal. In ogni caso le corti hanno dovuto affrontare il contenzioso già sorto in materia
Automated decisions and Article No. 22 GDPR of the European Union: an analysis of theright to an "explanation"
No full textThe aim of this proposal is to analyze the use of algorithms in automated decisionprocedures concerning subjective positions having legal relevance. In this regard, the firstparagraph of Article No. 22 GDPR, entitled "Automated decision-making relating to naturalpersons, including profiling" establishes that: "The data subject has the right not to be subjected toa decision based solely on automated processing, including profiling, which produces legal effectsthat concern him or that significantly affects his person". This norm gives rise to importantquestions concerning the very nature of decision formulation through algorithms. In hypothesis, thejuridical nature or juridical effect of the concept of "decision" could be restricted to circumstancessuch as financial solvency, predictability of motor vehicle accidents. In these cases, the "Right toexplanation" refers to the algorithmic decision obtained. For the purposes of this abstract, the mostinteresting element, which could give rise to a comparative judicial dispute, given the validity of theGDPR in all the countries of the European Union, concerns the provision of par. 2 of Article No. 22, letters a) and c) which refers to the implementation of "appropriate measures" to protect "therights, freedoms and legitimate interests of the interested party". What is the "appropriate" counterpart used for implementing such measures? It would seem unquestionable that the onlyelement that can satisfy this "appropriateness" is human intervention, i.e. someone who has thenecessary authority, ability and competence to modify or revise the decision disputed by the user. Another authoritative source claims that such appropriate measures may also consist of automatedsystems that control the algorithms, i.e. periodic reviews, introduction of procedures that verify theaccuracy of the decision-making process or correct errors, discrimination issues, or inaccuraciesfrom an outdated database in order to avoid the self-learning algorithm based on wrong data andprocesses. Nevertheless, there are those who express perplexity about the effectiveness of the rightto explanation, especially in relation to the difficulty in interpreting the legislative passages thatenvisage it within the GDPR itself, together with doubts about the mandatory nature of thisexplanatory right. This paper focuses on the meaning of right to the explanation of the decision pursuant to Article No. 22 GDPR in order to allow the interested parties to understand the reasons for the decision andpossibly to dispute it
Contemporary perspectives in corporate social performance and policy
No full textThe chapter analyzes how management model is changing in a business world that is in a constant state of flux. Different factors made the World complex and this complexity is synthesized with the acronym VUCA (volatile, uncertain, complex, and ambiguous). Starting from previous literature on management models, the authors, using as research sample executives from Italian companies, analyze through a qualitative study the needs and possible solutions and proposals to reinventing management in the future
Politici su Twitter: le decisioni delle corti straniere
No full textIl rapporto tra politica e social network si è fatto molto stretto negli ultimi tempi, specie in occasione di campagne elettorali. La giurisprudenza comparata si è espressa sulla valenza di messaggi pubblicati e di comportamenti tenuti sulle piattaforme sociali da primari esponenti politici
Do we really want to cut out the deadwood? Family-centered noneconomic goals, restructuring aversion and escalation of commitment
No full textWe contribute to the theoretical depiction of family firms' reactions during a downturn by adopting the ability and willingness approach. Specifically, we suggest that the combination of the ability and the willingness to pursue family-centered noneconomic (FCNE) goals makes family firms less likely to engage in restructuring activities and more likely to engage in an escalation of commitment. Moreover, we further investigate the family firms' heterogeneity and introduce the idea that the willingness of family firms to pursue FCNE goals may be influenced by the geographical context and the generational stage of the enterprising family