1,720,993 research outputs found
Management Control Systems in Inter-organizational Relationships for Environmental Sustainability and Energy Efficiency: Evidence from the Cruise Port Destination
No full textThis paper aims to analyse the role of Management Control Systems
(MCS) for supporting the decision making process of Port Authorities (PAs),
shipping agents and cruise companies, in preventing and reducing negative environmental
effects from the seaports. The paper focuses on information management
(data collecting, processing and reporting) in the relationships system established
among the players involved in the arrival, mooring, and departure of ships in the
port destinations. This work investigates the content of control function by PAs, in
the landlord port model, evidencing if it pays attention only to verify the compliance
of the declarations according to MARPOL convention and port regulations.
Starting from a deep review of the literature on environmental issues in the seaports
and MCS and information systems for environmental sustainability and energy
efficiency applied in port sector, and specifically in the cruise industry, we conducted
two semi-structured interviews to port users as shipping agents and service
providers in one Italian seaport. The first results of the research outline the need to
get more detailed information and reporting on environmental sustainability and
energy efficiency, above all when the ships are morning on the quays, and, also, it
has been evidenced how MCS, supported by information system, could help to
improve the information basis for PAs, shipping agents and cruise companies in the
future developmental decisions of seaports. Theoretical and managerial implications
are discusse
European IoT Use in Homes: Opportunity or Threat to Households?
Full text linkThe residential sector is characterized by new digital challenges. The Internet of Things (IoT) is a key-driver of innovation and operations management. This study aims to measure and assess IoT devices at the level of individuals, which are households, in European countries. For this scope, through the multi-criteria decision analysis (MCDA), we analyse data from Eurostat providing a mix of indicators allowing information to be aggregated at the level of individual Europeans and disaggregated by age group. The results highlight that only four countries (Netherlands, Denmark, Sweden and Malta) are classified as a high cluster in the examined scenarios. The 16–24 age group is the most involved in the uses of IoT devices, but the previous three northern European countries also show very high values for the 35–44 age group. IoT devices serve as a springboard for achieving a powerful propulsion toward technological innovation in the new business models, identifying opportunities and being a way to make many routine tasks more agile. Training programs and awareness campaigns are policy suggestions for the development of IoT devices favouring a cultural change on their use. However, there is an emerging need for studies that monitor environmental health impacts to prevent possible threats
Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations
No full textAbstract: In the last 30 years, environmental sustainability has been receiving increasing attention by
scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers,
port users, any port stakeholders, and local communities, must invest substantial resources to
achieve high competitiveness with respect of the environment. Drawing from the extant regulations
system and conducting a deep review of the main contributions on the phenomenon, this conceptual
study suggests managerial accounting instruments and training, which are still under-researched,
as effective measures for enforcing and encouraging green port development. This three-step study
consists of a systematic review of the regulatory frameworks and literature on the phenomenon,
and an outline of the gap of the legislative framework and research, from a management innovation
perspective, where effective managerial practices for environmental sustainability are not successfully
suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau
de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring,
measuring, controlling, and reporting the organizational processes of port players, mainly PAs,
for developing competitive green ports. On the other hand, training has been suggested to educate
and guide the human resources at all organizational levels within seaports, for supporting and
developing awareness and behavioral attitudes in the direction of environmental sustainability
IL RISCHIO DI COMBINAZIONE DELLE RISORSE ECONOMICHE. IL CONTRIBUTO DELL’ANALISI DEI COSTI.
No full textIl tema dei rischi legati all’azienda si presenta particolarmente interessante soprattutto alla luce dei profondi cambiamenti e delle significative evoluzioni che il contesto economico subisce. Negli ultimi anni, i numerosi fenomeni economici, fautori dei processi evolutivi a livello internazionale, hanno infatti contribuito a trasformare profondamente i contesti nei quali le aziende si trovano ad operare, rendendoli più complessi, dinamici e incerti. In tale direzione, la domanda di ricerca non si riferisce, come avveniva in passato, all’identificazione e allo sviluppo del meccanismo di gestione più efficace al fine di prevenire i rischi di azienda, ma alla necessità di identificare la migliore combinazione di logiche e strumenti di analisi dei costi per consentire al management di agire in modo consapevole circa la scelta della combinazione di risorse economiche particolarmente "complesse". Il lavoro svolto dall’autore si colloca in questo filone di ricerca, con l’obiettivo di avanzare un contributo indirizzato a ridurre i gap che si creano tra la disponibilità di risorse economiche, scelte di gestione e performance conseguite. Lo studio fornisce, sulla base di una approfondita review della letteratura sui rischi di azienda, le principali logiche e i possibili strumenti di cost accounting adottabili evidenziando le "vie" per una gestione consapevole delle aziende
Management Control Systems in Inter-organizational Relationships for Environmental Sustainability and Energy Efficiency: Evidence from the Cruise Port Destinations
No full textLa disclosure sul capitale umano nella relazione sulla gestione: un'analisi empirica sulle società quotate di servizi pubblici
No full textSISTEMI DI VALUTAZIONE, MISURAZIONE E CONTROLLO DELLE PERFORMANCE DELLE RISORSE UMANE NELLE AZIENDE DI SERVIZI
No full textNegli ultimi decenni, anche per gli stimoli continui provenienti dai profondi cambiamenti socio-economici, gli studiosi delle diverse aree scientifiche disciplinari, soprattutto di matrice economica, giuridica e
organizzativa, hanno posto la propria enfasi sul tema delle risorse umane, secondo una prospettiva di sviluppo e valorizzazione continua a supporto di un sistema aziendale altamente competitivo.
Il presente lavoro si propone, pertanto, di investigare le risorse umane in diversi contesti organizzativi; nel dettaglio l’obiettivo, che ci si propone di perseguire, è quello di fornire una lettura delle risorse umane, precisamente della loro complessa gestione, adottando una prospettiva economico-aziendale, dove si ricercano, si indagano e si propongono strumenti strategici e operativi capaci di valorizzare le stesse risorse umane, definendo adeguati processi di valutazione, misurazione, controllo e reporting della propria performance. Grazie all’analisi condotta, alcuni fondamentali assunti della letteratura
economico-aziendale sono approfonditi e applicati, sottolineando come gli studiosi in tale ambito da tempo tendono ad evidenziare la criticità di gestione e rappresentazione della risorsa umana.
Da un lato, studiosi e practitioner tendono ad adattare il potenziale delle risorse umane alle esigenze organizzative, contribuendo ad aumentare in modo significativo e preoccupante il loro livello di stress e
fatica; dall’altro lato, le risorse umane operano in modo più tecnologico e competitivo e necessitano costantemente di arricchire e modificare le proprie competenze
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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