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I contratti a termine, di interest swap e di opzione. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textIl presente elaborato si prefigge di fornire una sintesi completa del contenuto e del trattamento contabile degli strumenti finanziari derivati, recentemente oggetto di modifica da parte della normativa e dei principi contabili nazionali. Dopo avere definito i principali strumenti finanziari e, in particolare, i contratti a termine, di interest swap e di opzione, ci si è focalizzati sulle problematiche di classificazione di bilancio e di valutazione. Si fornisce un esempio di rilevazione relativo a un contratto di interest rate swap. Infine, si scrive delle modalità di copertura e della loro cessazione, utilizzando parimenti esempi tratti dai documenti OIC, per concludere con le informazioni richieste sul tema in nota integrativa
Open innovation in family firms: a systematic literature review
No full textPurpose. The purpose of this study is threefold: first, to provide a comprehensive and systemized literature review on open innovation (OI) in family firms; second, to identify the antecedent of family firms' heterogeneity (i.e. governance structure, goals and resources) and to outline how they affect OI behavior; and third, to propose potential avenues for further research. Design/methodology/approach. The study consists of a systematic literature review and analyses the findings of 36 papers on OI and family firms. Findings. Based on the results of the reviewed papers, authors show how family firms' specific characteristics/factors strictly related to their governance structure, goals and resources affect OI behavior. Furthermore, the authors highlight also that adoption of different mechanisms/strategies can be useful to family firms to overcome OI barriers. Finally, discussion and avenues for further research are presented. Practical implications. This review can be useful to family business managers, directors and/or external consultants to better understand family-specific characteristics to support family businesses in opening up their boundaries to external partners. Originality/value. To the best knowledge, this is the first systematic review on OI and family firms that attempt to identify all family-specific characteristics/factors, known as the antecedent of heterogeneity that affects family firm OI behavior. The authors believe that it could represent an important guide for future research on this topic.Objetivo. El objetivo de este estudio es triple. Primero, proporcionar una revisión bibliográfica exhaustiva y sistematizada sobre la innovación abierta en las empresas familiares; en segundo lugar, identificar los antecedentes de la heterogeneidad de las empresas familiares (es decir, estructura de gobierno, objetivos y recursos) y describir cómo afectan al comportamiento de innovación abierta; en tercer lugar, proponer posibles vías para futuras investigaciones. Diseño/metodología. El estudio consiste en una revisión sistemática de la literatura y analiza los hallazgos de 36 artículos sobre innovación abierta y empresas familiares. Resultados. Sobre la base de los resultados de los artículos revisados, los autores muestran cómo las características/factores específicos de las empresas familiares estrictamente relacionados con su estructura de gobierno, objetivos y recursos afectan al comportamiento de innovación abierta. Además, los autores destacan también que la adopción de diferentes mecanismos/estrategias puede ser útil para las empresas familiares para superar las barreras de innovación abierta. Finalmente, se presentan la discusión y las vías para futuras investigaciones. Implicaciones prácticas. Esta revisión puede ser útil para los gerentes, directores y/o consultores externos de empresas familiares para alcanzar una mayor comprensión de las características específicas de la familia que ayude a las empresas familiares a abrir sus límites a socios externos. Originalidad/valor. Según nuestro conocimiento, esta es la primera revisión sistemática sobre innovación abierta y empresas familiares que intenta identificar todas las características/factores específicos de la familia, conocidos como antecedentes de heterogeneidad, que afectan al comportamiento de innovación abierta de la empresa familiar. Los autores creen que podría representar una guía importante para investigaciones futuras sobre el tema.Objetivo. O objetivo deste estudo é triplo. Primeiro, fornecer uma revisão abrangente e sistematizada da literatura sobre inovação aberta em empresas familiares; segundo, identificar os antecedentes da heterogeneidade das empresas familiares (i.e. estrutura de governança, objetivos e recursos) e descrever como esses antecedentes afetam o comportamento de inovação aberta; em terceiro lugar, propor possíveis caminhos para futuras pesquisas. Desenho/metodologia. O estudo consiste em uma revisão sistemática da literatura e analisa os resultados de 36 artigos sobre inovação aberta e empresas familiares. Resultados.
Com base nos resultados dos artigos revisados, os autores mostram como as características/fatores específicos das empresas familiares estritamente relacionados à sua estrutura de governança, objetivos e recursos, afetam o seu comportamento de inovação aberta. Além disso, os autores também enfatizam que a adoção de diferentes mecanismos/estratégias pode ser útil para as empresas familiares superarem as barreiras à inovação aberta. Finalmente, se apresentam a discussão dos resultados e os caminhos para pesquisas futuras. Implicações práticas. Esta revisão pode ser útil para gerentes, diretores e/ou consultores externos de empresas familiares a fim de obter um melhor entendimento das características específicas da família, que ajude às empresas familiares a abrir suas fronteiras aos parceiros externos. Originalidade/valor. Segundo nosso conhecimento, esta é a primeira revisão sistemática sobre inovação aberta e empresas familiares que tenta identificar todas as características/fatores familiares específicos, conhecidos como antecedentes da heterogeneidade, que afetam o comportamento de inovação aberta da empresa familiar. Os autores entendem que isso pode representar um importante guia para pesquisas futuras sobre esse tema
Patto di famiglia
No full textNel nostro ordinamento vige il principio generale di divieto di patto successorio. È nulla, quindi, ogni convenzione con la quale si dispone in via anticipatoria della propria successione, e/o dei diritti spettanti in qualità di erede. Si intuisce, quindi, l'importanza e la portata dell'introduzione nell'ordinamento del patto di famiglia, con il quale per la prima volta viene prevista la possibilità per l'imprenditore di poter pianificare per tempo e di concerto con i propri eredi, il trasferimento del governo e della proprietà della propria impresa
Engineering and production decoupling configurations: an empirical study in the machinery industry
No full textEngineer-to-order supply chains are traditionally considered to perform all engineering and production activities based on specific orders. However, in practice, some engineering and production activities can be speculatively undertaken to reduce the delivery lead time, thus leading to a range of decoupling configurations for both engineering and production processes. The literature rarely addresses this issue, mainly focusing on either the production or the engineering dimensions, which opens a gap between theory and practice. The purpose of this study is to reduce this gap and assess the potential impact of a unique two-dimensional customer order decoupling point (2D-CODP) framework that is inclusive of all the individual literature studies and to evaluate the managerial approaches employed in the different decoupling configurations. To achieve this aim, research using multiple case studies is conducted in the machinery industry. The key results flowing from the empirical analysis are the identification of 4 clusters of decoupling configurations chosen by the different cases and the classification of the managerial approaches employed in the specific decoupling configurations. The main contribution of this paper is that it adds insight regarding the debate on engineer-to-order definitions. Additionally, this paper enriches existing knowledge regarding the contingencies that drive the application of different managerial approaches upstream and downstream of the CODP. Finally, this paper provides cases that exemplify how to use the 2D-CODP framework, guiding managers in understanding the positioning of the product families and choosing how to manage and coordinate activities upstream and downstream of the CODP based on their positioning
What drives hospital wards' ambidexterity: insights on the determinants of exploration and exploitation
No full textObjectives: Hospital wards are required to exploit current knowledge and explore for new knowledge. Ambidexterity (i.e., the capability to combine both exploitation and exploration) is a major issue in healthcare as result of the growing expectations that hospitals wards have the capability to manage the trade-off between high-quality delivery of care and cost-containment. This study sheds novel light on the determinants of ambidextrous behaviours in hospital wards. Methods: A theoretical framework has been built on the extant literature. The main determinants of ambidexterity are opening/closing leadership, organisational support, organisational creativity and environmental dynamism. The model has been tested empirically through data collected via survey administered to head physicians in charge of hospital wards. After the quality check, 80 questionnaires were available for the statistical analysis based on a hierarchical sequential linear regression model (with enter methodology). Results: Results showed that opening (β = 0.389;p < 0.001) and closing (β = 0.288;p < 0.01) leadership, as well as organisational creativity (β = 0.499 p < 0.001) are necessary to materialize ambidextrous behaviours (Adj.R² = 0.529). Environmental dynamism does not moderate these relationships. While opening leadership (β = 0.375;p < 0.01), organisational creativity (β = 0.270;p < 0.05) and environmental dynamism (β = 0.224;p < 0.1) are determinants of exploration, closing leadership (β = 0.506;p < 0.001) and organisational creativity (β = 0.529;p < 0.001) are determinants of exploitation. Conclusions: Head physicians’ leadership style as well as organizational creativity play a pivotal role in materializing ambidextrous behaviours in wards
The ECHR grand chamber's judgment in the Naït-Liman case: an unnecessary clarification of the reach of forum necessitatis jurisdiction?
No full textThe Grand Chamber judgment in the Naït-Liman v. Switzerland case is certainly a much anticipated one. Its outcome had, however, long been foreshadowed by commentators and practitioners alike. The decision confirmed the 2016 Chambers judgment by holding that the Swiss Federal Tribunals decline of jurisdiction in a civil case involving reparation for torture committed outside the territory of Switzerland by foreign authorities against a foreign national did not amount to a violation of Article 6(1) ECHR. However, the Courts reasoning in the case under review is susceptible of being criticized in more than one respect. The compatibility of the conduct of the Swiss judiciary with Article 6(1) ECHR is dubious to say the least, even more so since the Federal Tribunals restrictive interpretation of the requirements for the application of forum necessitatis jurisdiction, and especially of the "sufficient connection" requirement, managed to produce a fully-fledged denial of justice. Should such a trend gain consistency, the effectiveness of the right of access to a court may be put at risk
Lecture notes in information systems and organisation
No full textIn this work, we challenge the concept of design in the development of information systems. Information systems are usually considered to be so complex systems that they simply cannot be developed outside of a specific activity of planning. However, in the specialized literature, some voices have also been raised saying that it is this situated and contingent complexity that always prevents information systems from having been really effectively designed. These voices have so far criticized the formal and methodical approaches in IS design, and not design itself, thus exonerating the role of the modernist designer from the current rate of failure and user dissatisfaction in IT projects. The current idea of designer has reinforced over time a divide between modeling and practicing, design and use, and the hegemony of the planning mind over that of the performer. The current convergence of networked application paradigms and the Web 2.0 infrastructure has led to agile methods, open design concepts and on the idea of a prosuming user. This paper outlines some discourses in IS research that could challenge the more traditional ones in current IT design, and argues about the importance to revamp some of the most important socio-technical principles for maintaining a critical gaze on positivistic and automation stances, mitigating the effects of the modernist over-design attitude, and make IS development more sustainable.12-13 October 201