A simplified activity-based costing approach for SMEs : the case study of an Italian small road company

Purpose: The paper proposes an original conceptual model for designing a simplified Activity-Based Costing (ABC) approach for Small and Medium-sized Enterprises (SMEs) by focusing on the transport sector. Design/Methodology/Approach: The model is designed starting from the distinctive characteristics of the SMEs’ collaborative culture. The approach is then tested in the case of an Italian small-road company. Findings: The simplified ABC, which was gradually introduced in the SME, allowed the firm to gain confidence with the costing system. Moreover, the discussion of the results led to identifying the main areas to improve. Practical Implications: Costing systems based on collaboration can lead to operational improvements in SMEs operating in dynamic and competitive sectors as transport. Moreover, advanced technologies may hold a crucial role for their development. Originality/Value: Not much research has considered collaboration as a driver for introducing ABC in SMEs. The paper contributes to the literature on simplified managerial approaches, suggesting trends for future research.peer-reviewe

National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda

National culture has a well-recognized role in management practices especially in shaping participatory decision-making processes (PDM). The article aims to provide a conceptual framework where national culture is considered as a potential moderator in a PDM when designing a Time-Driven Activity Based Costing (TDABC). The purpose is to identify a set of dimensions when designing time equations, on which the costing system is based on, to be then linked to national culture. Moreover, a research agenda is also presented in order to validate the proposed framework, outlining directions for futures research as well as managerial implications

Aging and IoT: Developing Innovative Solutions in a Quadruple Helix Approach

The paper investigates, through the use of a case study, how local firms can promote technological advancements in a very specific field, such as the one of ICT and IoT applied to the care of elderly people, benefiting from relationships with institutions, enterprises, universities and users in a Quadruple Helix Model. The firm selected, which is launching innovative solutions and systems of connected care and wellness, provides evidence on how technological improvement can flourish if a collaborative approach is followed

Industry 4.0 Accelerating Sustainable Manufacturing in the COVID-19 Era: Assessing the Readiness and Responsiveness of Italian Regions

An unpredictable shock hit the Italian economy in February 2020 when the spread of the COVID-19 virus began in Italy and other countries worldwide. In this context, Industry 4.0 (I4.0) technologies can be a fundamental tool for economic recovery by favouring the shift towards sustainable manufacturing. Therefore, it is necessary to measure the readiness of countries for I4.0 in order to guide policies in defining incentives to promote I4.0 and unlock its potential in the pandemic era. In this context, the paper aims to understand the readiness and responsiveness of the Italian Regions with respect to I4.0 concepts prior to the pandemic and identify best practices that are supporting companies in I4.0 adoption, with a focus on those incentivizing sustainable practices. An assessment framework before the pandemic is provided based on two dimensions: the readiness of firms to invest in I4.0 and favourable structural conditions. The assessment shows a group of alert regions as opposed to a group of unprepared, mostly linked Northern and Southern differences. Assuming that the \u201calert regions\u201d are more likely to effectively manage and overcome the post- COVID-19 crisis, we provide a picture of how the Italian Regions have sought to encourage the adoption of digital technologies to improve resilience after the shock. The analysis shows that supporting measures mainly address Small and Medium-sized Enterprises. Furthermore, the tenders encouraging the adoption of I4.0 suggest that collaboration among stakeholders will become imperati

Early phrenic motor neuron loss and transient respiratory abnormalities following unilateral cervical spinal cord contusion

Contusion-type cervical spinal cord injury (SCI) is one of the most common forms of SCI observed in patients. In particular, injuries targeting the C3-C5 region affect the pool of phrenic motor neurons (PhMNs) that innervates the diaphragm, resulting in significant and often chronic respiratory dysfunction. Using a previously described rat model of unilateral midcervical C4 contusion with the Infinite Horizon Impactor, we have characterized the early time course of PhMN degeneration and consequent respiratory deficits following injury, as this knowledge is important for designing relevant treatment strategies targeting protection and plasticity of PhMN circuitry. PhMN loss (48% of the ipsilateral pool) occurred almost entirely during the first 24 h post-injury, resulting in persistent phrenic nerve axonal degeneration and denervation at the diaphragm neuromuscular junction (NMJ). Reduced diaphragm compound muscle action potential amplitudes following phrenic nerve stimulation were observed as early as the first day post-injury (30% of pre-injury maximum amplitude), with slow functional improvement over time that was associated with partial reinnervation at the diaphragm NMJ. Consistent with ipsilateral diaphragmatic compromise, the injury resulted in rapid, yet only transient, changes in overall ventilatory parameters measured via whole-body plethysmography, including increased respiratory rate, decreased tidal volume, and decreased peak inspiratory flow. Despite significant ipsilateral PhMN loss, the respiratory system has the capacity to quickly compensate for partially impaired hemidiaphragm function, suggesting that C4 hemicontusion in rats is a model of SCI that manifests subacute respiratory abnormalities. Collectively, these findings demonstrate significant and persistent diaphragm compromise in a clinically relevant model of midcervical contusion SCI; however, the therapeutic window for PhMN protection is restricted to early time points post-injury. On the contrary, preventing loss of innervation by PhMNs and/or inducing plasticity in spared PhMN axons at the diaphragm NMJ are relevant long-term targets

Uncovering the potential of blockchain in the agri-food supply chain. An interdisciplinary case study

This paper explores how Blockchain technology (BCT) can be integrated in the agri-food supply chain (ASC) and how BCT-based networks are formed. To do this, the paper describes a BCT solution, designed to enhance traceability, and analyses its adoption in two small firms. Adopting an interdisciplinary approach and the Actor-Network Theory (ANT), the findings have revealed that BCT improves how data is collected and has changed how firms interact with stakeholders and customers. Firms have enhanced their reputations and started targeting new domestic and international markets. Technical and economic challenges were found when persuading actors to participate in the BCT-based network

Integrating Industry 4.0 plans into regional innovation strategies

The article aims to shed light on why and how Smart Specialization Strategies in European countries can promote the development of Industry 4.0 actions in the next programming period 2021-2027. Smart Specialization Strategies could hold a strategic function in the adoption of Industry 4.0 by supporting technological innovation based on the potential of each territory. An integration of Smart Specialization Strategies and Industry 4.0 could be achieved by leveraging on the common collaborative approaches of the two policies, which call for the involvement of multiple stakeholders in their definition and implementation, as national and regional institutions, academia, firms and user. In order to identify enablers that can favour the integration of the two policies, empirical evidence is retrieved from selected technical reports, events and news press from the Smart Specialization platform. Based on the findings, future directions for guiding the revision of the Smart Specialization Strategies towards effectively embedding Industry 4.0 are presented