Theory of the firm and integrated reporting model. First essay from NIBR Guidelines for SMES in Italy

This paper investigates the theoretical relationships among Integrated Reporting (IR) and the theory of the firm. The review of the integrated reporting literature is focused on the Business Administration perspective. The paper aims to understand what is the possible innovations which can be grasped about the theory of the firm underpinning IR. A qualitative research is carried out on the basis of three different phases: the search for relevant key words, the content analysis applied to Network Italian Business Reporting (NIBR) Guidelines for SMEs in Italy, and finally an in-depth interview to an expert belonging to NIBR committee. The results show that the idea underpinning the integrated reporting (IR) seems to underline the value of other capitals rather than financial one that are considered only according to their contribution to the company's wealth. Nevertheless, the empirical research of this paper as well the most recent Business Administration literature review showed that despite all the premises the results are still quite disappointing. This paper contributes to both literature and practice by offering an in-depth analysis of the link between the theoretical aspects of business theory, the current evolutionary trends in accounting (expressed by IR) and their application in the real world. The results of this paper can offer interesting insights to scholars and accounting professional bodies who must lead accountability strategies and tools

Feminist Economics and Feminist Accounting in Dialogue: The Contribution to World Inequalities and Ecological Emergencies

Ricercatori provenienti da diversi campi attirano spesso l’attenzione su pregiudizi, discriminazioni e significati contestati nel loro lavoro utilizzando la teoria femminista. In quest’ottica, lo scopo di questo lavoro è quello di contribuire al dibattito sulla interazione tra economia femminista (FE) e contabilità femminista (FA) per capire se esiste sono aperture verso un possibile cambiamento. Sebbene ci siano stati solo pochi usi della teoria femminista in contabilità, probabilmente gli accademici ne sono consapevoli. Il nostro studio in questo campo mira a cambiare queste questioni non solo per portarle alla luce, partendo dalla domanda se la teoria dell'impresa alla base del framework IR (Integrated Reporting) risponda alle critiche etichettate da FE e FA e aiuta a ridurre la disuguaglianza globale e le emergenze ecologiche. La ricerca La domanda è: “La teoria dell’impresa alla base del quadro IR risponde alle critiche etichettate da FE e l’FA in dialogo contribuendo nel contempo a ridurre le disuguaglianze mondiali e le emergenze ecologiche?” L’indagine è stata condotta utilizzando sia approcci deduttivi che induttivi. Il disegno di ricerca comprende sia l’analisi della letteratura sul collegamento tra FE e FA sia la teoria dell’impresa alla base dell’IR, e l’analisi empirica del contenuto dei report integrati 2020 rilasciati da 21 aziende attive nel settore chimico/farmaceutico e tratto dal sito IR. I risultati rivelano la “debolezza” dell’IR nel divenire un motore per un cambiamento effettivo – pur con alcune eccezioni – e una sostanziale persistenza dello status quo rispetto al mainstream. ​Researchers from different fields frequently draw attention to prejudice, discrimination, and contested meanings in their work by utilizing feminist theory. In this vein, the purpose of this work is to contribute to the debate on the interaction between feminist economics (FE) and feminist accounting (FA) in order to understand whether there are openings towards possible change. Although there have only been a few uses of feminist theory in accounting, academics are likely aware of it. Our study in this field aims to change these issues not only to bring them to light, drawing from wondering if the theory of the firm underpinning the IR (Integrated Reporting) framework responds to the criticisms labeled by FE and FA and helps lessen global inequality and ecological emergencies. The research question is: “Does the theory of the firm underpinning the IR framework respond to the criticisms labeled by FE and FA in dialogue while contributing to reducing world inequalities and ecological emergencies?” A multi-method investigation was carried out, using both deductive and inductive approaches. The research design encompasses both the literature analysis about the connection between FE and FA and the theory of the firm at the core of IR, and the empirical analysis of the content of the 2020 integrated reports released by 21 companies active in the chemical/pharmaceutical sector, and taken from, the IR website. Findings reveal the “weakness” of IR in becoming an engine for effective change - albeit with some exceptions - and a substantial persistence of the status quo compared to the mainstream

Integrated Imaging and Spectroscopic Analysis of Painted Fresco Surfaces Using Terahertz Time-Domain Technique

Terahertz time-domain (THz-TD) imaging plays an increasingly significant role in the study of solid-state materials by enabling the simultaneous extraction of spectroscopic composition and surface topography in the far-infrared region (3–300 cm^-1). However, when applied to works of art in reflection configuration, significant challenges arise, including weak signal intensity, multiple signal losses, and surface distortion. This study proposes a practical solution to overcome these limitations and conducts an integrated imaging and spectroscopic analysis on painted fresco surfaces, allowing for the retrieval of surface thicknesses, material distribution, and pigment spectroscopic signals. The study addresses the issue of surface geometrical distortion, which hampers the accurate determination of the THz phase signal. By tackling this challenge, this work successfully determines the absorption coefficient for each point on the surface and retrieves spectroscopic signatures. Additionally, the temporal deconvolution technique is employed to separate different layers of the sample and differentiate between outer and inner surface topography. The objective of this study is to demonstrate the advantages and limitations of THz-TD imaging in determining surface thicknesses, material distribution, and pigment spectroscopic signals. The results obtained highlight the potential of THz-TD imaging in investigating painted works of art, offering new possibilities for routine analysis in the field of cultural heritage preservation

Unraveling the impact of upfront chemotherapy and proton beam therapy on treatment outcome and follow-up in central nervous system germ cell tumors: a single center experience

BackgroundGerm cell tumors (GCT) account for a minority of central nervous system (CNS) malignancies, highly prevalent in adolescents and young adults. Despite their aggressive biological behavior, prognosis is excellent in most cases with risk stratified treatment, consisting in a combination of chemotherapy and radiotherapy. Whole ventricular irradiation (WVI) and craniospinal irradiation, the treatment of choice for localized and metastatic disease, pose significant risk of collateral effects, therefore proton beam radiation (PBT) has been recently proposed for its steep dose fallout.Materials and methodsWe report our experience in a consecutive series of 17 patients treated for CNS GCT at our Institution from 2015 to 2021.ResultsMost frequent lesion location were sellar/suprasellar (35%) and bifocal germinoma (35%), followed by pineal (18%) and thalamic (12%). Two patients (12%), had evidence of disseminated disease at the time of diagnosis. At the latest follow-up all but one patient showed complete response to treatment. The only relapse was successfully rescued by additional chemotherapy and PBT. PBT was well tolerated in all cases. No visual, neurological or endocrinological worsening was documented during and after treatment. Neuropsychological evaluation demonstrated preservation of cognitive performance after PBT treatment.ConclusionsOur data, albeit preliminary, strongly support the favourable therapeutic profile of PBT for the treatment of CNS germ cell tumors

Phenotype and genotype of 87 patients with Mowat-Wilson syndrome and recommendations for care

Mowat-Wilson syndrome (MWS) is a rare intellectual disability/multiple congenital anomalies syndrome caused by heterozygous mutation of the ZEB2 gene. It is generally underestimated because its rarity and phenotypic variability sometimes make it difficult to recognize. Here, we aimed to better delineate the phenotype, natural history, and genotype-phenotype correlations of MWS.MethodsIn a collaborative study, we analyzed clinical data for 87 patients with molecularly confirmed diagnosis. We described the prevalence of all clinical aspects, including attainment of neurodevelopmental milestones, and compared the data with the various types of underlying ZEB2 pathogenic variations.ResultsAll anthropometric, somatic, and behavioral features reported here outline a variable but highly consistent phenotype. By presenting the most comprehensive evaluation of MWS to date, we define its clinical evolution occurring with age and derive suggestions for patient management. Furthermore, we observe that its severity correlates with the kind of ZEB2 variation involved, ranging from ZEB2 locus deletions, associated with severe phenotypes, to rare nonmissense intragenic mutations predicted to preserve some ZEB2 protein functionality, accompanying milder clinical presentations.ConclusionKnowledge of the phenotypic spectrum of MWS and its correlation with the genotype will improve its detection rate and the prediction of its features, thus improving patient care.GENETICS in MEDICINE advance online publication, 4 January 2018; doi:10.1038/gim.2017.221

Photography-based taxonomy is inadequate, unnecessary, and potentially harmful for biological sciences

The question whether taxonomic descriptions naming new animal species without type specimen(s) deposited in collections should be accepted for publication by scientific journals and allowed by the Code has already been discussed in Zootaxa (Dubois & Nemésio 2007; Donegan 2008, 2009; Nemésio 2009a–b; Dubois 2009; Gentile & Snell 2009; Minelli 2009; Cianferoni & Bartolozzi 2016; Amorim et al. 2016). This question was again raised in a letter supported by 35 signatories published in the journal Nature (Pape et al. 2016) on 15 September 2016. On 25 September 2016, the following rebuttal (strictly limited to 300 words as per the editorial rules of Nature) was submitted to Nature, which on 18 October 2016 refused to publish it. As we think this problem is a very important one for zoological taxonomy, this text is published here exactly as submitted to Nature, followed by the list of the 493 taxonomists and collection-based researchers who signed it in the short time span from 20 September to 6 October 2016

Phenotype and genotype of 87 patients with Mowat–Wilson syndrome and recommendations for care

Purpose: Mowat–Wilson syndrome (MWS) is a rare intellectual disability/multiple congenital anomalies syndrome caused by heterozygous mutation of the ZEB2 gene. It is generally underestimated because its rarity and phenotypic variability sometimes make it difficult to recognize. Here, we aimed to better delineate the phenotype, natural history, and genotype–phenotype correlations of MWS. Methods: In a collaborative study, we analyzed clinical data for 87 patients with molecularly confirmed diagnosis. We described the prevalence of all clinical aspects, including attainment of neurodevelopmental milestones, and compared the data with the various types of underlying ZEB2 pathogenic variations. Results: All anthropometric, somatic, and behavioral features reported here outline a variable but highly consistent phenotype. By presenting the most comprehensive evaluati

A Combined Electrochemical and Spectroscopic Approach for Trace Lead Analysis in olive Oils using RTIL Electrolyte

Trace heavy metals dangerous to human health can be present not only in aqueous solutions, but also in non-aqueous matrices such as oil or fat. The analysis of metal ions in such highly viscous organic matrix by using conventional analytical procedures is rather challenging since it requires the application of series of delicate and time-consuming pretreatment steps which can be a source of contamination of the sample, possibly reflecting in scarce accuracy and precision. In this work we present a novel analytical approach that combines electrochemical preconcentration with spectroscopic analysis, focusing on the determination of lead in oil as a case study. In order to perform electrochemical experiments in such a complex and low-conductive food matrix, the room temperature ionic liquid (RTIL) [P14,6,6,6]+[NTf2]-, which is soluble in vegetable oils, was used as supporting electrolyte [1,2]. For the development and validation of the analytical procedure, at first, standard solutions of lead in non-aqueous medium were generated by galvanostatic anodic dissolution of high-purity Pb in RTIL. By controlling the dissolution time, a set of Pb2+/[P14,6,6,6]+[NTf2]- standards with C = 10 ÷ 200 mg Kg-1, was prepared. Such a procedure was validated by AAS or ICP-MS analysis of the Pb2+ standards so produced, after careful mineralization in a microwave unit by a digestion protocol properly set up. The final analytical strategy developed for the assessment of Pb content in oils include: mixing of the oil with the RTIL; potentiostatic electrochemical metal deposition from the tested oil sample; potentiostatic anodic stripping of the metal deposit after transfer to aqueous solution; spectroscopic (ICP-MS or GF-AAS) or voltammetric analysis of the solution collected. The feasibility and performances of the analytical protocol were tested and validated in standard solutions of Pb2+ in RTIL, and in oil samples mixed with RTIL and spiked with Pb. The proposed procedure was finally applied to the determination of Pb content in some Italian olive oils. The combination of a simple and fast electrochemical preconcentration/stripping protocol followed by spectroscopic analytical quantification represents a promising analytical strategy for the assessment of trace metal contamination in edible oils, avoiding mineralization or other time-consuming pretreatments of the complex food matrix