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The purpose of this paper is to investigate the drivers influencing the risk of default on mutual guaranteed loans. The authors aim to verify whether default is influenced by the specific business policies of mutual guarantee institutions (MGIs) and to recommend guidelines for directing their operating management.

The authors analyse the guaranteed portfolios of 19 Italian MGIs and investigate the determinants of the defaulted positions at the end of June 2011. The sample consists of 167,777 guaranteed loans, of which 11,349 are in default. Using regression models, we identify the variables related to the business model of MGIs that are significantly associated with default on their positions.

The defaulted positions of MGIs are significantly correlated with the type of issued guarantees. This condition should be considered in defining product and price policies.

The authors identify some critical issues in the risk-taking processes of MGIs. The tested hypothesis highlights the opportunities for the optimisation of guaranteed loan portfolios, which is necessary for reducing the profitability/liquidity pressures of these financial institutions and enhancing their efficiency as instruments for mitigating the effects of credit rationing and promoting the revitalisation of small-and medium-sized enterprises.

The results are based on an original and reserved dataset, which is not available in public financial statements or public statistics, but is collected directly from the MGIs that are part of the study.

This paper discusses an integrated security approach that engages multiple functional levels in an organization from the Board and management to IT staff and individual users. The discussion presents security issues at the policy setting level and important control implementations at the gateway interface, internal network, and corporate files. As this approach involves multiple layers, the security environment can be strengthened. This discussion can be used as a guideline for corporate security management, as the components for a security audit, and as an internal communication to enhance corporate security awareness. The comprehensive view presented in this discussion is beneficial to managers, auditors, controllers, and consultants who work on security issues.

The purpose of this paper is to explore the peer-reviewed literature, as well as literature written by practitioners having authority on green supply chains and allied areas with a view to identify future research directions with the help of an extensive literature review.

In line with this objective, the constructs “Green Supply Chain Practices” and “Green Supply Chain Performance” were the two terms that were identified for a co-relational study.

As indicated by the literature review, there is a need to do a more detailed study that can pinpoint particular components of green supply chain practices that have a strong association with particular components of green supply chain performance. This paper attempts to achieve the aim by using a different connotation of these two constructs.

Such a study with the connotation and components of green supply chain (GSC) practices and GSC performance as identified and used in this paper might not have been conducted before in the way it is proposed to be used in this paper, thus making this an appropriate contribution. Accordingly, a framework for the research has been depicted, and research questions have been framed.