Massimo Bianchi

Multiple criteria decision support system for the assessment of energy generation technologies considering the dimension of values

Comprehension of the effect of energy generation technologies on the natural environment, human health and safety leads to a new and responsible approach to the choice and development of technologies. When it comes to preparing energy growth scenarios and handling issues related to the choice and assessment of technologies, environmental studies must be in a particular spotlight. One way to make quantitative and qualitative assessment of the effect of technologies on the environment is through a thorough integrated analysis, which, in addition to economic and technical solutions, also considers other aspects of concern to the public. A changed environment demands for systems of criteria which help consider its changes, the attitudes of the general public, public sentiments toward the effect of technologies, public values and community involvement in the process of important decision-making. The article examines how the dimension of values affects the analysis of the impact of environmental factors on the value of energy generation technologies. It presents a set of criteria for the assessment of energy generation technologies; the set, in addition to technological, economic and environmental criteria, includes criteria which reflect the values. The article also introduces the expert decision support system EGTAV-SPS, which helped assess the effect of environment on energy production technologies.

Effects of Networking Activities by Internet on the Creation of a Business Network: Experimental Results of Simulimpresa Laboratory

The chapter wants to discuss the results of network building activities realized by Internet in the experimental environment of “Simulimpresa” (Enterprise Simulation) laboratory managed by Bologna University—Forli campus. The research analyses the networking of the simulated enterprise Perting Ltd operating in Forli laboratory that reproduces the activities of a real business using Internet. The hypothesis concerns the consolidation of strong links coming from a rising selection as the business continuity over the time increases. The results outline that this process, in the analysed period, leads to the consolidation of some links that set up the more relevant framework of the enterprise business network.

Auditor-client alignment through competitive priorities – evidence from Italy

This study investigates the alignment of the big-four independent audit firms and their respective clients in Italian environment. Investigating auditor-client alignment through competitive priorities therefore, tends to bridge the gap between academia and practice. It is interventionist in nature and tends to produce thought leadership information to improve business decision-making, interpret complex questions affecting both sides and finally establish a fact base for auditor-auditee relationship. It is exploratory in nature and supported with the question: if the independent auditor is aligned with the client based on competitive priorities? Selecting a purposeful sample of eight independent auditors and their respective eight clients, data was gathered face-to-face and have been treated through: content analysis of qualitative data automated through NVivo and descriptive analysis of some structured questions. Finally, based on findings, we conclude for no association of competitive priorities more val...

The Evaluation of Networks Performance in Cultural Heritage Through Intelligent Systems

The paper analyses and discusses the application of intelligent systems in cultural networks by proposing a framework of performance evaluation based on the network approach. This approach is the natural evolution of cultural institutions that starts from the ownership and preservation of cultural heritage, to the use of web tools and to the perspective that considers the real user’s need identified not as simple information but as process to acquire a cultural awareness as the basis for cultural fruition. The research examined the search software based on the intelligent ones such as the Inquiry-Answer Extraction Networked System for Sustainable Tourism (IAST) to evaluate the performances. Thus, the basic research question is: which are the characteristics in the application of intelligent systems for cultural heritage networks which suggest a specific performance evaluation framework? On the basis of the undertaken analysis, different search tools existing in WEB could be applied to different profiles of users underlining the trade off between organizational top-down and bottom-up approaches.

Graiciunas principle and hyperlinks in the prevention of audit failures. A challenge for auditors and ICT audit supports

This paper aims to analyse and discuss the structural methodologies of organisational design that companies with fraudulent governance could use to avoid audit controls. The study aims to answer two main questions: the first, theoretical one is to demonstrate that the Graicunas span of control and hyperlinks are two different expressions of the same phenomenon concerning obstacles of information control. The second question, more operative refers to the feasibility of an algorithm that by using the Graicunas span of control and hyperlinks this could detect areas where organisations are more vulnerable to fraud, owing to the emergence of structural obstacles within audit activities. The research outlines that these two basic concepts in managerial theory, if correctly applied, can streamline and accelerate audit activities to detect danger areas, where internal controls could be weak and organisational structures create obstacles to external controls.

Managerial and evaluation problems in development projects of transition countries.

Paper presents and discusses, on the basis of some experiences managed in development projects of small and medium business in Balkans’ Countries and particularly Albania, Croazia, Serbia and Slovenia, problems connected to the organizational structures of these interventions and to the evaluation of results.

O processo de criação de empresa nos países de transição

Este estudo objetiva a comparacao dos perfis de usuarios dos softwares nas escolas de administracao de negocios, comparados com aqueles das escolas de informatica, tendo como alvo confirmar o modelo da ruptura de leis de copyright do software, de um ponto de vista etico. A escola da administracao foi escolhida desde que seu syllabus cobre uma escala larga de aspectos financeiros de maximizacao, visando os objetivos dos proprietarios, considerando riscos mensuraveis e a escola de informatica que e voltada para a tecnologia de programacao, e marketing e os problemas do copyright. Fizemos um exame tendo por base a Universidade Metodista de Sao Paulo, como um argumento para a pesquisa, primeiro porque e situada em uma area metropolitana brasileira industrializada e, em segundo, principalmente, porque os avancos tecnologicos e, consequentemente, o uso ou os abusos dos softwares poderiam, facilmente, ser propagados nesta regiao, devido a acessibilidade e ao padrao de vida mais elevado. Para auxiliar nas realizacoes dos objetivos, nos extraimos duas hipotese: a) o preparo dos governos locais e modalidade de seus atos privativos para coibir o abuso de tecnologias nao esta acompanhando a taxa em que os desenvolvedores estao trazendo de novos produtos e, tambem, nao acompanha a habilidade dos usuarios em violar atos da privacidade; b) os estudantes da escola da administracao de negocio e aqueles da escola da informatica devem convergir nos pontos de vista, quando vem ao pensamento,questoes morais e eticas. Baseado em nossos achados, concluimos que os estudantes que usam sempre os softwares instalados com licenca valida usariam, raramente, os softwares instalados sem licenca valida e, tambem, nunca instalariam softwares sem a licenca, independentemente do preco negociavel.Para delinear a dinâmica dos arranjos produtivos locais e alicercar a eficiencia coletiva no agronegocio, o cluster de industrias de fertilizantes precisa dispor de um sistema de previsao de demanda adaptado as incertezas relacionadas ao processo e ao mercado global. Por meio das projecoes futuras, a empresa estima metas objetivando orientar todo o sistema logistico e o fluxo de produtos e materia-prima por meio do sistema portuario. O foco e agregar um grande volume de informacoes e por meio de sua analise realizar previsoes com a precisao desejada. As incertezas sao caracterizadas pela variacao dos componentes sistematicos da serie de dados, o que influencia o comportamento das vendas. Sera apresentado um comparativo de analises quantitativas das series sazonais relacionadas a demanda nacional de fertilizantes e a demanda de tres produtos de um complexo industrial de fosfatados da regiao sudeste. Modelos classicos de avaliacao da serie sazonal foram aplicados, comparando-se seus coeficientes de sazonalidade, tendencia e periodicidade, buscando atenuar os efeitos da incerteza nos periodos seguintes.