Search results for " PMI"
showing 5 items of 15 documents
Cambiamento del modello contabile: esame degli effetti in una PMI
2011
Quali effetti produce il cambiamento del modello contabile in azienda? Quali sono le ripercussioni a livello di controllo di gestione? Si analizza il caso di una PMI ponendo a confronto il bilancio redatto in base alla normativa e ai principi contabili nazionali con quello redatto in base all’«IFRS for SMEs» effettuando opportune considerazioni sulle risultanze riscontrate.
Controllo di gestione nelle PMI e consulenti esterni
2019
L'articolo considera, a partire da un'indagine di campo su un campione di professionisti, il loro ruolo, in particolare quello degli esperti contabili e dei dottori commercialisti, nella diffusione degli strumenti e delle metodiche del controllo di gestione nell'ambito delle PMI. Management control in SMEs and external consultants. The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective o…
Impresa, innovazione e territorio
2013
La prise en compte de la durabilité dans les stratégies marketing des PME : apports et limites
2011
Nous examinons dans cet article comment des directeurs de PME agroalimentaires à fort ancrage territorial s’approprient la notion de développement durable et l’expriment dans leurs stratégies marketing. Nous examinons successivement leur vision du lien entre développement durable et performance, l’impact des caractéristiques environnementales sur leurs pratiques et les limites qu’ils perçoivent à cette volonté d’intégrer la durabilité dans leur stratégie au moment de sa mise en œuvre. Au-delà de l’argument commercial, la durabilité apparaît comme un levier intéressant du projet d’entreprise et de la mobilisation des salariés. Néanmoins, la démarche comporte aussi des limites.
Postmortem Electrical Conductivity Changes of Dicentrarchus labrax Skeletal Muscle: Root Mean Square (RMS) Parameter in Estimating Time since Death
2022
Electric impedance spectroscopy techniques have been widely employed to study basic biological processes, and recently explored to estimate postmortem interval (PMI). However, the most-relevant parameter to approximate PMI has not been recognized so far. This study investigated electrical conductivity changes in muscle of 18 sea bass specimens, maintained at different room temperatures (15.0 °C; 20.0 °C; 25.0 °C), during a 24 h postmortem period using an oscilloscope coupled with a signal generator, as innovative technology. The root mean square (RMS) was selected among all measured parameters, and recorded every 15 min for 24 h after death. The RMS(t) time series for each anima…