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Robust optimization: sensitivity to uncertainty in scalar and vector cases, with applications
No full textThe question we address is how robust solutions react to changes in the uncertainty set. We prove the location of robust solutions with respect to the magnitude of a possible decrease in uncertainty, namely when the uncertainty set shrinks, and convergence of the sequence of robust solutions. In decision making, uncertainty may arise from incomplete information about people's (stakeholders, voters, opinion leaders, etc.) perception about a specific issue. Whether the decision maker (DM) has to look for the approval of a board or pass an act, they might need to define the strategy that displeases the minority. In such a problem, the feasible region is likely to unchanged, while uncertainty affects the objective function. Hence the paper studies only this framework
The creativity of authors in defining the concept of information
No full textPurpose: The concept of information is central to several fields of research and professional practice. So many definitions have been put forward that complete inventory is unachievable while authors have failed to reach a consensus. In the face of the present impasse, innovative proposals could rouse information theorists to action, but literature surveys tend to emphasize the common traits of definitions. Reviewers are inclined to iron out originality in information models; thus the purpose of this paper is to discover the creativity of authors attempting to define the concept of information and to stimulate the progress of studies in this field. Design/methodology/approach: Because the present inquiry could be influenced and distorted by personal criteria and opinions, the authors have adopted precise criteria and guidelines. It could be said the present approach approximates a statistical methodology. Findings: The findings of this paper include (1) The authors found 32 original definitions of information which sometimes current surveys have overlooked. (2) The authors found a relation between information theories and advances in information technology. (3) Overall, the authors found that researchers take account of a wide variety of perspectives yet overlook the notion of information as used by computing practitioners such as electronic engineers and software developers. Research limitations/implications: The authors comment on some limitations of the procedure that was followed. Results 1 and 3 open up new possibilities for theoretical research in the information domain. Originality/value: This is an attempt to conduct a bibliographical inquiry driven by objective and scientific criteria; its value lies in the fact that final report has not been influenced by personal choice or arbitrary viewpoints
Come misurare le performance in oculistica? Proposta di un tool gestionale per l'ottimizzazione delle risorse
No full textFiscalità differita e calcolo dell'IRES e dell'IRAP. Dottori commercialisti ed esperti contabili: guida all'esame di stato
No full textIn sede di contabilizzazione delle imposte di esercizio, unitamente alle imposte di competenza, vengono rilevate anche le imposte anticipate e differente. La fiscalità differita trae origine dal confronto tra reddito civilistico e reddito fiscale: per effetto dell'esistenza di norme tributarie diverse da quelle civilistiche, si generano spesso differenze nella valutazione di alcuni componenti di reddito che, pur essendo riconosciuti come determinanti del reddito in base alle norme civilistiche, non sempre considerati in tutto o parte dalle norme fiscali. Il presente contributo ha l'obiettivo di approfondire il tema del calcolo delle imposte e della fiscalità differita attraverso la risoluzione di un esercizio
Factors influencing the implementation of new sustainable logistic models within dairy supply chains: insights from a multiple stages case study research
No full textThe dairy industry plays an important role in the agricultural economy of the European Union. Moreover, as a part of the agrifood sector, it is greatly exposed to the challenges of the Sustainable Development. In particular, the literature has recently put a strong emphasis on the need for improving environmental performance of such industry. One of the reasons regards the environmental impact of the logistics processes, especially the transportation of the products. Implementing innovative green supply chain management (GSCM) practices (i.e. the set of techniques used to increase environmental performance of the supply chains) might be a solution. Nevertheless, the practical adoption of GSCM practices is still far from widespread. In fact, the dairy supply chains are plagued by high risk and uncertainty, which often prevent managers to move towards sustainable solutions. The purpose of this research is to understand the main factors influencing the adoption of innovative GSCM practices within the dairy supply chains. In particular, given its relevance, the focus is on the introduction of new sustainable logistics models with the perspective of the entire supply chain. Accordingly, a multiple case studies research in multiple stages (producer, logistics operator, and supermarket) of Italian dairy supply chains has been performed. This allows the researchers to empirically explore the context and collect data from different actors of the supply chain. The findings support the identification of factors affecting the implementation of new sustainable logistics models in the dairy supply chain. They can be classified as KPIs (e.g. delivery and financial performance), technology and features of the logistic model (e.g. track and trace technologies, traveling stock) and exogenous factors (e.g. weather conditions). The factors are different from one stage to the other, due to dissimilar needs. The resulting framework supports companies operating in the dairy industry to implement innovative GSCM practice.12-14 September 201
Conflicting selves: family owners' multiple goals and self-control agency problems in private firms
No full textThis study examines the self–control agency problems associated with family ownership in private firms. Theorizing that family owners' inner conflicts between economic and non–economic goals lead to competing preferences in the allocation of financial resources, we predict that the relationship between financial slack and firm profitability is contingent on factors that increase the potential salience of either economic or noneconomic goals for family owners. Accordingly, our findings suggest that self–control is a separate source of agency costs in private firms and that family ownership is not as crucial as owners' goals in predicting the impact of financial slack on firm profitability
Does election of an additional female councilor increase women's candidacy in the future?
No full textI study the changes in female political participation that occur when an additional female candidate is elected to the local council. To address the endogeneity related to non-random election outcomes I employ a Regression Discontinuity Design. I focus on close competition for the last seat in the Czech municipal (local) elections between a male and a female candidate. I find that the election of an additional female candidate leads to fewer newly participating female candidates in the following elections. The effect is stronger in the municipalities where at least two other women were elected to the council
Studi MOA: collana di management e organizzazione aziendale
No full textThis research focuses on the career transition from managerial to entrepreneurial roles and aims to explore the individual and contextual conditions that foster this transition. Financial crises coupled with globalisation have brought about a dramatic change in industries and related labour organisation models. Thus the skills required to adapt to new jobs are worthy of analysis by scholars. The results of this research show that Italian managers who have made a successful transition towards becoming entrepreneurs have a self-directed and value-driven approach to careers (protean attitude) in addition to a propensity to learn and openness to change (adaptability). These individual characteristics have been fostered by the work context present in their previous job experiences, in particular the managerial and HRM practices experienced by entrepreneurs when they were employed. The results of this study are promising in the light of the recent labour market reforms in Europe
The role of product design in circular economy business models
No full textCircular economy business models have undoubtedly become a hot topic nowadays both in academia and among industrial practitioners and companies. In this paper, we focus on the product design practices that can be conceived in circular economy business models along two major dimensions: (i) the value network, i.e. the ways through which companies interact with suppliers and reorganize their own internal activities, and (ii) the customer value proposition and interface, i.e. the implementation of the circularity concept in proposing value to customers. Therefore, a theoretical framework of product design practices for circular economy business models is proposed and tested on a case study of an Italian manufacturing company.17-20 June 201