The balanced scorecard logic in the management control and reporting of small business company networks: a case study

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME’s collaborative development. Thus, the paper analyses a successful case study regarding an Italian network of small companies, evaluating how the multidimensional perspective of BSC can support strategic and operational network management as well as communication of financial and extra financial performance to stakeholders. The study consists of a qualitative method, proposing the application of BSC model for business networks from international literature. Several meetings and interviews as well as triangulation with primary and secondary documents have been conducted. The case study allows to recognize how BSC network logic can play a fundamental role on defining network mission, supporting management control as well as measuring and reporting the intangible assets formation along the network development lifecycle. This is the first time application of a BSC integrated framework for business networks composed of SMEs. The case study demonstrates operational value of BSC for SME’s collaborative development and success

Injective Domain Knowledge in Neural Networks for Transprecision Computing

Machine Learning (ML) models are very effective in many learning tasks, due to the capability to extract meaningful information from large data sets. Nevertheless, there are learning problems that cannot be easily solved relying on pure data, e.g. scarce data or very complex functions to be approximated. Fortunately, in many contexts domain knowledge is explicitly available and can be used to train better ML models. This paper studies the improvements that can be obtained by integrating prior knowledge when dealing with a non-trivial learning task, namely precision tuning of transprecision computing applications. The domain information is injected in the ML models in different ways: I) additional features, II) ad-hoc graph-based network topology, III) regularization schemes. The results clearly show that ML models exploiting problem-specific information outperform the purely data-driven ones, with an average accuracy improvement around 38%

An Analysis of Regularized Approaches for Constrained Machine Learning

open4noopenLombardi, Michele; Baldo, Federico; Borghesi, Andrea; Milano, MichelaLombardi, Michele; Baldo, Federico; Borghesi, Andrea; Milano, Michel

Characterization of ASR products in a 40-year-old highway

The majority of crushed aggregates utilized in Argentina come from the Sierras Pampeanas of Córdoba, (Province of Córdoba). Many of the exploited lithologies are quartz-rich and have undergone deformation processes affecting their texture and producing internal microstructures. Previous studies have shown that those characteristics make rocks potentially alkali reactive. In order to compare those results with performance of aggregates in concrete structures, an important highway that links Córdoba and Villa Carlos Paz cities was studied. Preliminary results showed that this deterioration could be interpreted as a normal aging of concrete, accelerated by humidity problems and ASR development. In this work, further studies on reaction products were carried out through a stereomicroscope, a polarized light microscope, powder XRD and SEM-EDS analyses. Calcium silicates with variable contents of sodium and potassium, associated with ettringite, were identified in fissures, mortar, in the mortar-aggregate interface and filling air voids

Na2O, K2O, SiO2 and Al2O3 release from potassic and calcic–sodic feldspars into alkaline solutions

The potential release of elements from potassic and calcic–sodic feldspars into the concrete pore solution was evaluated by ICP-MS using 1 N NaOH and KOH solutions at 80 °C in accordance with the conditions set in the chemical test method. Materials were characterized by petrography, XRD and by XRF analysis. The influence of textural and microstructural characteristics on the leaching process was also analyzed by immersing polished plates of each mineral in 1 N NaOH at 80 °C for 7 days. Optical microscope and SEM observations indicate that microstructural characteristics, such as cleavage zones, twins, grain–grain contact and the finer and less abundant phases in perthites, play a key role in the leaching process under alkaline conditions. Na2O, K2O, SiO2 and Al2O3 are supplied by hydrolysis, although the participation of other processes cannot be ruled out

Voluntary disclosure of Sustainable Development Goals in mandatory non-financial reports: The moderating role of cultural dimension

AbstractThe Directive 2014/95/EU represents one of the main innovations introduced by the European Commission to encourage large companies to disclose their contribution to sustainable development. Since its introduction, the Directive 2014/95/EU has put into motion an intense debate about its effectiveness. Academics and policymakers agreed on the need to rethink mandatory non‐financial reporting to enhance the contribution to the 2030 Agenda. In fact, despite a quantitative increase in the overall number of non‐financial reports published yearly in Europe, only a limited number of companies explicitly disclose information about their contribution to the SDGs. In this sense, the disclosure of information about SDGs is driven by factors related to institutional and organizational dynamics. Building on a sample of 873 Public Interest Entities, an empirical analysis was conducted to fill the theoretical gap about the enabling role covered by cultural factors on SDG reporting. The analysis revealed that companies operating in institutional contexts characterized by long‐term orientation and an adequate degree of balance between indulgence and restraints are more oriented to disclose their contributions to the SDGs. Our insights underlined the need to consider cultural dimensions in policymaking and standard‐setting to encourage large companies to voluntarily disclose their contribution to 2030 Agenda

Metamorphic rocks from Córdoba (Argentina) and the alkali-silica reaction

The “Sierras Pampeanas de Córdoba” (Argentina) is an igneous-metamorphic complex affected by shear zones. The deformation varies from one sector to another producing microstructures that affect the internal order and the size of the crystals, generating sites susceptible to suffering the attack of alkaline solutions. This process, known as alkali-silica reaction (ASR), occurs between cryptocrystalline, strained and/or amorphous silica compounds and the alkalis in the concrete pore solution, and forms a gel that increases its volume producing cracks and concrete deterioration. To evaluate the potential reactivity of rocks from the Córdoba region, the petrographic method (ASTM C 295), the accelerated mortar bar test method (ASTM C 1260) and the determination of dissolved silica (ASTM C 289) were carried out. The preliminary results allow determining a positive linear correlation (R2 = 0.86) between the expansion in mortar bars and leached silica. These values grow with deformation intensity increment in quartz-bearing rocks

Rocas de las sierras de Córdoba como agregados para el hormigón.

En la actualidad existen abundantes antecedentes respecto a la reacción álcali-agregado (RAA) en Argentina, pero son escasos los publicados respecto al comportamiento de hormigones con agregados que provengan de las Sierras de Córdoba (Locati 2006; Locati et al. 2008; Bonalumi et al. 2009). La reacción álcali-sílice se produce cuando ciertos agregados silíceos de estructura amorfa, desordenada o pobremente cristalina, reaccionan con los oxhidrilos (de los hidróxidos alcalinos) presentes en la solución de poro del hormigón a pH elevado, formando un gel higroscópico que es ávido en agua y se expande en presencia de Ca2+ (Batic y Sota 2001). Es por esto que resulta de gran interés evaluar el comportamiento de diferentes tipos de rocas, especialmente las que han sufrido procesos de deformación que afectaron su microestructura original. Debido a que el sector oriental de las Sierras Pampeanas es el área más cercana a la Ciudad de Córdoba y es de donde provienen la mayoría de los agregados pétreos triturados que se utilizan para la construcción en dicha zona, se estudiaron diferentes litologías de explotación actual y de áreas potenciales, a fin de determinar su reactividad

Comportamiento de rocas metamórficas con venas de pseudotaquilitas de las sierras chicas de Córdoba, frente a la reacción álcali-sílice

En este trabajo se evalúa el comportamiento de rocas metamórficas con venas de pseudotaquilitas de la zona de Las Bateas (Quebrada del Río Suquía, Sierras Chicas de Córdoba, Argentina), frente a la reacción álcali-sílice (RAS), utilizando métodos de ensayo convencionales. Se efectuó la caracterización petrográfico-mineralógica del material, mediante estudios sobre secciones delgadas y difractometría de rayos X, identificándose material vítreo, cuarzo microcristalino y tensionado con extinción ondulante, como especies deletéreas. Se midió la expansión en barras de mortero (IRAM 1674). Se determinó la sílice disuelta según el método de ensayo químico (IRAM 1650). Se analizó el contenido de Al2O3, CaO, K2O, FeO, MgO y MnO lixiviados a la solución y su relación con la SiO2 y la expansión medida en las barras de mortero. Los estudios realizados por los métodos físicos, químicos y petrográficos son coincidentes y permiten concluir que el material estudiado es potencialmente reactivo frente a la RAS