Negli studi più recenti condotti sull’internal auditing si evidenzia come, in un numero via via maggiore di aziende, il raggio di azione di tale funzione tenda ad estendersi dalle tradizionali attività di compliance e di revisione gestionale alla verifica dei sistemi di corporate governance...

Although left for a few decades the era Taylorism, we have done nothing but enter the era of the accoutable persons i.e. people who, making decisions, are able and have the will to justify them; there is a true request which started to appear in the field of the finance (in France, Law of...

The present article investigates an economic order quantity/ economic production quantity model in three-layer (manufacturer, vendor and retailer) supply chain management. In each stage, the products may undergo non-conforming quality items which have less value in the market. This model...

The objective of this paper is to develop a multi-echelon supply chain model for multiple-markets with different selling seasons. Here, two suppliers are involved to supply the raw materials to the manufacturer where the main supplier may face supply disruption after a random time and the...

During the past decade, the grain shipping industry has become highly competitive and technologically advanced. These changes, along with the introduction of innovative shipping mechanisms, have made logistics management an important source of opportunity and risk for grain shippers. In this...

This paper examines the influence of agri-food supply chains on the sustainability-related activities and decisions of Scottish farmers, as well as the treatment of sustainability issues by food processors and retailers themselves. It is based on 8 whole chain case studies covering some of...

The sustainability of the dairy supply chain is a widely debated topic in the industry. The purpose of this paper is to explore farmer behaviour in response to diminishing returns and investigates the possible long-term implications of low returns, identified by farming families. The paper...

We study how differences in product demand characteristics affect the strategic value of different types of supply chain flexibility for accurate response. We propose a single-period inventory modelling framework with two ordering opportunities. The second order reflects updated demand...

We examine a supply chain in which the final product consists of components made by a buyer and a supplier. In the single moral-hazard case, the buyer's quality is observable, whereas in the double moral-hazard case, the buyer's quality is not observable. The supplier's quality is not observable...

Operations reversal is a process design principle that involves switching two consecutive stages of the manufacturing process to improve process performance. In this paper we investigate conditions under which operations reversal can be used to reduce the variability---as measured by the...