51 research outputs found

    Control Needs in Italian Privately Held Family Firms

    Get PDF
    In the accounting branch of business studies, growing attention has been devoted to the issues of corporate governance. Yet, the meaning of corporate governance itself should be interpreted differently in the specific context of \u201cfamily\u201d firms, whereas \u2013 for instance \u2013 the independent controls performed by independent bodies (for instance: the Audit Committee and the independent directors), developed under a model of separation between property and management, may reduce their appeal \u2013 since typically the main shareholders already manage and control the operations of the firms. In a broader perspective, though, as previous research as shown, this paper confirms that the need of professional controls / supervision over family firms is all the more relevant given the specific agency problems that family firms face and the importance of other stakeholders different from the owners

    Micro-level measurement of the circularity of organizations: the Italian innovative standardized approach applied to a public sector case study

    Get PDF
    This study analyses the implementation of a circularity measurement methodology at the University of Piemonte Orientale (UPO) in the early stages of the development of the UNI1608856 project “Measuring circularity - Methods and indicators for measuring circular processes in organisations, the first attempt to assess an organisation’s circularity under a standardized framework in an Italian University. The single-case study examines the organisation’s framework implementation, followed by an in-depth discussion of the phenomenon under study. The circularity measurement metrics applied to the UPO case have been extracted from a draft standard prepared by the Italian standardization body (UNI). The UPO case study considers the draft's general propositions with a focus on the metrics related to the management of human resources, assets, policy, and sustainability. Some useful insights emerge from the critical analysis of the norm proposal, both regarding adopting different types of measures and implementing the circularity measurement in terms of the organisation’s readiness to collect data for the metrics. As this study deals with a new framework applied to a public Organisation, several issues come to light. The first implementation of UNI1608856 allows discussion of the effective measurement of circularity at the micro level and how an organisation’s managerial processes need to evolve to provide the data required to measure circularity

    Anisotropy and chemical composition of ultra-high energy cosmic rays using arrival directions measured by the Pierre Auger Observatory

    Get PDF
    The Pierre Auger Collaboration has reported evidence for anisotropy in the distribution of arrival directions of the cosmic rays with energies E>Eth=5.5×1019E>E_{th}=5.5\times 10^{19} eV. These show a correlation with the distribution of nearby extragalactic objects, including an apparent excess around the direction of Centaurus A. If the particles responsible for these excesses at E>EthE>E_{th} are heavy nuclei with charge ZZ, the proton component of the sources should lead to excesses in the same regions at energies E/ZE/Z. We here report the lack of anisotropies in these directions at energies above Eth/ZE_{th}/Z (for illustrative values of Z=6, 13, 26Z=6,\ 13,\ 26). If the anisotropies above EthE_{th} are due to nuclei with charge ZZ, and under reasonable assumptions about the acceleration process, these observations imply stringent constraints on the allowed proton fraction at the lower energies

    Laparoscopic right hemicolectomy: a SICE (Società Italiana di Chirurgia Endoscopica e Nuove tecnologie) network prospective study on the approach to right colon lymphadenectomy in Italy: is there a standard?—CoDIG 2 (ColonDx Italian Group)

    Get PDF
    Background: Colon cancer is a disease with a worldwide spread. Surgery is the best option for the treatment of advanced colon cancer, but some aspects are still debated, such as the extent of lymphadenectomy. In Japanese guidelines, the gold standard was D3 dissection to remove the central lymph nodes (203, 213, and 223), but in 2009, Hoenberger et al. introduced the concept of complete mesocolic excision, in which surgical dissection follows the embryological planes to remove the mesentery entirely to prevent leakage of cancer cells and collect more lymph nodes. Our study describes how lymphadenectomy is currently performed in major Italian centers with an unclear indication on the type of lymphadenectomy that should be performed during right hemicolectomy (RH). Methods: CoDIG 2 is an observational multicenter national study that involves 76 Italian general surgery wards highly specialized in colorectal surgery. Each center was asked not to modify their usual surgical and clinical practices. The aim of the study was to assess the preference of Italian surgeons on the type of lymphadenectomy to perform during RH and the rise of any new trends or modifications in habits compared to the findings of the CoDIG 1 study conducted 4 years ago. Results: A total of 788 patients were enrolled. The most commonly used surgical technique was laparoscopic (82.1%) with intracorporeal (73.4%), side-to-side (98.7%), or isoperistaltic (96.0%) anastomosis. The lymph nodes at the origin of the vessels were harvested in an inferior number of cases (203, 213, and 223: 42.4%, 31.1%, and 20.3%, respectively). A comparison between CoDIG 1 and CoDIG 2 showed a stable trend in surgical techniques and complications, with an increase in the robotic approach (7.7% vs. 12.3%). Conclusions: This analysis shows how lymphadenectomy is performed in Italy to achieve oncological outcomes in RH, although the technique to achieve a higher lymph node count has not yet been standardized. Trial registration (ClinicalTrials.gov) ID: NCT05943951

    Le società di calcio professionistiche nella prospettiva dell'economia d'azienda. Modelli di bilancio e valore economico dei club

    No full text
    ll lavoro ha come oggetto di osservazione le società di calcio professionistiche, che sono apprezzate nella prospettiva e secondo le dinamiche proprie dell'Economia d'azienda. Il volume, dopo una ricognizione dei principali aspetti normativi e regolamentari del business calcistico (con particolare rilievo alla recente tematica del Financial Fair Play), approfondisce la gestione dei club sportivi in una logica manageriale, la valutazione dei principali elementi di bilancio nonché, infine, gli assetti, le performance e il valore economico dei principali club europei
    • …