3 resultados para itemisation of costs
em AMS Tesi di Dottorato - Alm@DL - Università di Bologna
Resumo:
Traceability is often perceived by food industry executives as an additional cost of doing business, one to be avoided if possible. However, a traceability system can in fact comply the regulatory requirements, increase food safety and recall performance, improving marketing performances and, as well as, improving supply chain management. Thus, traceability affects business performances of firms in terms of costs and benefits determined by traceability practices. Costs and benefits affect factors such as, firms’ characteristics, level of traceability and ,lastly, costs and benefits perceived prior to traceability implementation. This thesis was undertaken to understand how these factors are linked to affect the outcome of costs and benefits. Analysis of the results of a plant level survey of the Italian ichthyic processing industry revealed that processors generally adopt various level of traceability while government support appears to increase the level of traceability and the expectations and actual costs and benefits. None of the firms’ characteristics, with the exception of government support, influences costs and level of traceability. Only size of firms and level of QMS certifications are linked with benefits while precision of traceability increases benefits without affecting costs. Finally, traceability practices appear due to the request from “external“ stakeholders such as government, authority and customers rather than “internal” factors (e.g. improving the firm management) while the traceability system does not provide any added value from the market in terms of price premium or market share increase.
Resumo:
The aim of my project is to find operational strategies for increasing the commercial exploitation of fish in Apulia region and to acquire a thorough knowledge of several important aspects of this system order to propose concrete, suitable and appropriate development tools. The plan is to analyze the impact that the socio-economic context has on blue fish systems of fishing and marketing in the various maritime regions. The sector of fishery is typified by a settled downward trend due to both communitarian policies driving towards a reduction of the fishery effort and to reduction of fishing resources. In the same time in Italy a increasing of costs (expecially fuel) and a reduction of market prices, because of the increasing of imports, are observed. Although a big part of Italian fishing fleet is to be referred to Apulia region, this dynamics are worsen, here, also because of market inefficiency and lack of integration and cooperation among fishermen. In this first part of my work I have investigated two areas that are relevant for regional fishery. On a first step I have evaluated fish amount for each kind of dealer working in each one of the two areas than, according to Porter's value chain analysis theory. Than i have applied the approach of value system to evaluate the value chains of the firm's supplier, the firm of fishery itself, and the firms distribution channels. Distribution of value has been resulted different but very unfavorable to fisherman in both investigated areas. The second step of my study has been the evaluation of the social capital value in both areas, defining the networks of fishery consistence and number of their mutual relationship. Results lay stress on a relation to an higher social capital value and a distribution of value system more profitable for fishermen.
Resumo:
This dissertation seeks to improve the usage of direct democracy in order to minimize agency cost. It first explains why insights from corporate governance can help to improve constitutional law and then identifies relevant insights from corporate governance that can make direct democracy more efficient. To accomplish this, the dissertation examines a number of questions. What are the key similarities in corporate and constitutional law? Do these similarities create agency problems that are similar enough for a comparative analysis to yield valuable insights? Once the utility of corporate governance insights is established, the dissertation answers two questions. Are initiatives necessary to minimize agency cost if referendums are already provided for? And, must the results of direct democracy be binding in order for agency cost to be minimized?