51 research outputs found
On the possible tools for the prevention of non-performing loans. A case study of an Italian bank
This work analyses the contribution of an Information Systems (IS) to the implementation of credit monitoring as a new integrated process to prevent non-performing loans in a small bank. The study focuses on the process of active monitoring of the entire credit portfolio, aimed at guiding the best migration between risk classes. This is understood as a set of integrated activities, in which the quality of information becomes a major determinant of the outcome. Such tools support risk management in the decision-making process and aiding performance evaluation. The purpose of this work is to highlight the possibility of an IS to support this new integrated process of credit monitoring, providing increasingly reliable data, availability on demand and real-time information
Influence of skin-layer microstructure in ultrafast laser surface treatment
In this work, the morphology of AISI 316L stainless steel surfaces, textured with ultrafast laser machining, was studied by scanning probe microscopy. In particular, correlations between the morphology and the polycrystalline microstructure of the material were searched. Topographic maps of the treated surfaces revealed a transition from small-sized to larger size and rather irregular features, driven by increase in laser fluence and depending on process parameters. In addition, a metrological analysis of the material grains demonstrated a shape and size similarity with laser-induced features attained for certain process parameters, suggesting that surface texture turns influenced by the microstructure of the skin-layer
Influence of ns laser texturing of AISI 316L surfaces for reducing bacterial adhesion
Nanosecond pulsed laser texturing has been performed on stainless steel with the objective of developing surface treatments to reduce bacterial adhesion on mechanical components in food handling machinery. The adhesion of Escherichia coli (E. coli) on four distinct textures has been investigated with standardised protocols for measurement of antibacterial performance. Surface morphology has been studied in detail for each texture to ascertain the presence of hierarchical structures and determine the role of topography in reducing bacterial adhesion. Despite the absence of sub-micrometric features comparable with bacterial size, this work highlights the crucial role that nanosecond pulsed laser irradiation plays in promoting a thin layer of iron oxide that reduces E. coli adhesion through local repulsive electrostatic interactions
Molecular dynamics model for the antibactericity of textured surfaces
An original model has been developed for the initial stage of bacterial adhesion on textured surfaces. Based on molecular dynamics, the model describes contact between individual bacterial cells in a planktonic state and a surface, accounting for both the mechanical properties of the cells and the physico-chemical mechanisms governing interaction with the substrate. Feasibility of the model is assessed via comparison with experimental results of bacterial growth on stainless steel substrates textured with ultrashort laser pulses. Simulations are performed for two different bacterial species, Staphylococcus aureus and Escherichia coli, on two distinct surface types characterised by elongated ripples and isolated nanopillars, respectively. Calculated results are in agreement with experiment outcomes and highlight the role of mechanical stresses within the cell wall due to deformation upon interaction with the substrate, creating unfavourable conditions for bacteria during the initial phases of adhesion. Furthermore, the flexibility of the model provides insight into the intricate interplay between topography and the physico-chemical properties of the substrate, pointing to a unified picture of the mechanisms underlying bacterial affinity to a textured surface
Blockchain for electronic medical record: assessing stakeholders' readiness for successful blockchain adoption in health-care
Potential of a multiparametric optical sensor for determining in situ the maturity components of red and white vitis vinifera wine grapes
A non-destructive fluorescence-based technique for evaluating Vitis vinifera L. grape maturity using a portable sensor (Multiplex ®) is presented. It provides indices of anthocyanins and chlorophyll in Cabernet Sauvignon, Merlot and Sangiovese red grapes and of flavonols and chlorophyll in Vermentino white grapes. The good exponential relationship between the anthocyanin index and the actual anthocyanin content determined by wet chemistry was used to estimate grape anthocyanins from in field sensor data during ripening. Marked differences were found in the kinetics and the amount of anthocyanins between cultivars and between seasons. A sensor-driven mapping of the anthocyanin content in the grapes, expressed as g/kg fresh weight, was performed on a 7-ha vineyard planted with Sangiovese. In the Vermentino, the flavonol index was favorably correlated to the actual content of berry skin flavonols determined by means of HPLC analysis of skin extracts. It was used to make a non-destructive estimate of the evolution in the flavonol concentration in grape berry samplings. The chlorophyll index was inversely correlated in linear manner to the total soluble solids (°Brix): it could, therefore, be used as a new index of technological maturity. The fluorescence sensor (Multiplex) possesses a high potential for representing an important innovative tool for controlling grape maturity in precision viticulture
Nuove prospettive di governance nell’azienda cooperativa: i Workers Buyout (WBO) in Italia
Nell’attuale contesto competitivo, caratterizzato da un’estrema turbolenza e da lunghi periodi di crisi economica, il modello cooperativo si è dimostrato essere maggiormente resiliente rispetto alle imprese private, in grado di dare risposte fattive ad aziende e tessuti produttivi in serie difficoltà . In continua crescita è, negli ultimi anni, il ricorso a strumenti e meccanismi di governance che
consentono una conversione di aziende private in crisi in aziende di stampo cooperativo. Il presente lavoro tende ad approfondire alcuni aspetti che caratterizzano i sistemi di governance e modelli manageriali delle aziende cooperative, con riferimento a particolari forme di salvataggio delle stesse da parte dei lavoratori: i workers buyout (WBO)
IS to support project management: implications for managerial accounting
Information technology (IT) is used as a tool to reduce some of the problems generated by fragmentation typical of project management (PM). The use of IT improves coordination and collaboration leading to better communica-tion practices. Nowadays PM, due to the high level of complexity which char-acterize the context in which firms operate, requires a concrete information sys-tem and suitable managerial accounting. Such tools are basic to support project-managers in the decision making process and aiding performance evaluation. The aim of this paper is to analyze the relationship between PM, information systems and managerial accounting from a theoretical and pragmatic perspective. An input-output model will be used to clarify and analyze the correlation between managerial activities and firm performance. The managerial implications of a set of methods and techniques suitable to manage a project in its different aspects and phases will be emphasized
IS to Support Project Management: Implications for Managerial Accounting
Information technology (IT) is used as a tool to reduce some of the problems generated by fragmentation typical of project management (PM). The use of IT improves coordination and collaboration leading to better communication practices. Nowadays PM, due to the high level of complexity which characterize the context in which firms operate, requires a concrete information system and suitable managerial accounting. Such tools are basic to support project-managers in the decision making process and aiding performance evaluation.
The aim of this paper is to analyze the relationship between PM, information systems and managerial accounting from a theoretical and pragmatic perspective. An input-output model will be used to clarify and analyze the correlation between managerial activities and firm performance. The managerial implications of a set of methods and techniques suitable to manage a project in its different aspects and phases will be emphasized.Information technology (IT) is used as a tool to reduce some of the problems generated by fragmentation typical of project management (PM). The use of IT improves coordination and collaboration leading to better communication practices. Nowadays PM, due to the high level of complexity which characterizes the context in which firms operate, requires a concrete information system and suitable managerial accounting. Such tools are basic to support projectmanagers in the decision making process and aiding performance evaluation. The aim of this chapter is to analyze the relationship between PM, information systems and managerial accounting from a theoretical and pragmatic perspective. An input-output model will be used to clarify and analyze the correlation between managerial activities and firm performance. The managerial implications of a set of methods and techniques suitable to manage a project in its different aspects and phases will be emphasized
La figura del professionista tra conoscenza aziendale ed informatica in una visione prospettica
L\u2019informazione pu\uf2 essere considerata come pietra angolare su cui \ue8 centrata l\u2019evoluzione tecnologica. Oggi, rispetto al passato, sembra potersi intravedere una sorta di rovesciamento di senso rispetto alle evoluzioni tecnologiche precedenti che vedevano l\u2019informazione agire sulle tecnologie ma non il contrario. Oggi sembra invece che sia la tecnologia ad agire sull\u2019informazione trattando quest\u2019ultima alla stregua di una materia prima in un processo produttivo. Come osservato all\u2019inizio del ventesimo secolo dall\u2019economista Shumpeter i pi\uf9 significativi progressi in campo economico sono stati, non di rado, basati su quello che egli stesso definisce processo di \u201cdistruzione creativa\u201d ad opera di imprenditori illuminati e per mezzo di soluzioni tecnologiche. E\u2019 oggigiorno indubbio che le nuove tecnologie digitali rivestiranno un ruolo centrale ed avranno un impatto profondo nei sistemi capitalistici avanzati. Siamo oggi difronte a quello che \ue8 gi\ue0 stato definito il nuovo capitalismo basato sull\u2019industry 4.0. Le tecnologie con le loro molteplici forme e funzionalit\ue0 andranno ad impattare sui molteplici ambiti della vita quotidiana delle persone, dei professionisti, delle aziende. Le nuove tecnologie digitali avranno un impatto profondo nell'ambito di almeno quattro direttrici di sviluppo. La prima relativa ala gestione dei dati e alla connettivit\ue0, mediante i Big Data, internet e la tecnologia di tipo cloud; la seconda relativa agli analitycs, e l\u2019intelligenza artificiale, mediante la quale compiti ed attivit\ue0 vengono automatizzate; la terza direttrice di sviluppo \ue8 l\u2019interazione uomo-macchina. Infine il delicato e centrale del passaggio dal digitale al \u201creale\u201d (McKensey, 2013). La capacit\ue0 dei manager di \u201cutilizzare\u201d al meglio le nuove tecnologie digitali e sfruttarne le opportunit\ue0 impone modelli di business che presuppongano, evidentemente, ampie competenze di carattere informatico che completino quelle consolidate di carattere economico-aziendali
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