Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices

This paper explores the craft of visual accounts in corporate reporting practices through an arts-inspired perspective. We research the subtle mechanisms underpinning the craft of visual accounts since their preparation phase, as these accounts engage with the emotional sphere of their preparers, including the fear and the power struggles surrounding the preparers’ role within the organization. We rely upon an artistic line of inquiry based on baroque art to unpack the voids and absences underpinning accounting visualizations. By drawing on this lens, we examine the case of a large European bank where we investigate the craft of visual accounts in corporate reports from the perspective of the preparers of these accounts. We extend prior studies on the visual and emotional dimensions of accounting by showing that the craft of visual accounts evolves as the preparers of these accounts experience voids in the meanings that they attempt to represent and the fear of being excluded from their role. We also demonstrate that the mixed emotions of fear and self-celebration, illusion and disillusion experienced by the preparers of accounting visualizations may follow intra-organizational power struggles in between the different organizational roles involved in corporate reporting. In so doing, we reveal how the philosophical underpinnings of artistic movements, such as baroque art, can be drawn upon to critically delve into the power of voids and absences in accounting visualizations

When strategy meets purpose.

Effectively realizing corporate purpose requires mediating, integrating, and balancing the interests of different corporate stakeholders and their goals. And the trade-offs that result from such a balancing act need to be acknowledged, measured, and communicated as the organization reports the efforts and performance connected to the creation of long-term sustainable value. Moving from the articulation of a company’s purpose to execution requires strategy and capital allocation with a comprehensive management system able to link sustainability strategies with financial returns. It involves reconciling competitiveness and sustainable growth within the context of an inclusive business model to take advantage of the opportunities and face the challenges of the market. Importantly, this requires the development of new measurement practices that can capture whole processes of long-term value creation—taking into account the social and environmental externalities produced by its operations and, especially, its products and services, as well as how the multiple and heterogeneous resources provided by the company’s stakeholders contribute to its financial and nonfinancial performance. Today, the investment community broadly recognizes the need to better understand how material environmental, social, and governance (ESG) issues matter to financial performance

Distribution and penetration of reactive oxygen and nitrogen species through a tissue phantom after Plasma Gun treatment

International audienceThe transport and distribution phenomena of reactive oxygen and nitrogen species (RONS) into biological tissue following non-thermal plasma treatment have received much attention. The aim of this study is to test the efficacy of Plasma Gun (PG) on transporting the reactive species in an agar composed tissue phantom. RONS are generated on the agar gel by the plasma treatment and they continue to spread in the depth after plasma exposure. The amount of RONS after passing through the tissue phantom are strongly depending on discharge parameters such as distance to the target and capillary shape

Trace Metals in Pork Meat Products Marketed in Italy: Occurrence and Health Risk Characterization

This study provides valuable information on the levels of various trace metals (Pb, Cd, Hg, Zn, Cu, Cr) in meat products (baked ham, raw ham, mortadella, cured sausage, würstel, salami) from South Italy and calculates potential health risk toxicity associated with their consumption for the total population and for children. In the samples studied metal concentrations are within the permissible legal limits (Cd: 0.01–0.03 μg g−1 w.w., Hg: 0.01–0.02 μg g−1 w.w., Zn: 5.71–7.32 μg g−1 w.w., Cu: 1.08–1.21 μg g−1 w.w., Cr: 0.15–0.23 μg g−1 w.w.), except for Pb (Pb: 0.22–0.38 μg g−1 w.w.). The estimated intake values are within the provisional tolerable daily intake limits for toxic metals and recommended daily intake values for essential metals in both tested groups. The noncarcinogenic risk values of the individual metals indicate that there is no health risk, but their combined effects might constitute a potential risk for children. Furthermore, the cumulative cancer risk of all samples studied exceeds the recommended threshold risk limit (> 10−4) in both total population and children, indicating a risk of potential health problems for consumers especially for children, who are more vulnerable to toxic metal exposure

Methylation of phenol over high-silica beta zeolite: effect of zeolite acidity and crystal size on catalyst behaviour

A systematic investigation was carried out to elucidate several aspects of the gas/solid methylation of phenol over high Si/Al ratio beta-structured zeolite in protonated form, characterised by various techniques, including XRD, SEM, BET, ICP, FTIR, TGA, microcalorimetry, and modeling by ab initio calculations. Data on the characteristics and the kinetic and mechanistic features of the catalytic reaction, as well as on catalyst deactivation, show that these zeolites, besides being very active for the present reaction, lead to cresols and anisole as primary products. As catalyst deactivation proceeds, the selectivity to cresols and anisole increases substantially, accompanied by a rapid decrease in selectivity to polyalkylated species. Medium- to low-strength silanols are the main contributors to catalyst surface acidity. High-strength Lewis acid sites either are virtually absent (especially when metal cations partially substitute for protons) or play a role essentially in catalyst deactivation. Stacking faults in the zeolite framework, generated by the intergrowth of at least two beta polymorphs, lead to an increased concentration of silanol-based Br\uf8nsted acid sites. Deactivation is due to the interaction of phenol and oxygenated products with the silanol-based acid sites and of methanol only with the strong acid sites of both Lewis and Br\uf8nsted nature. Self-oligomerisation\u2013cyclisation of methanol to olefins and aromatics, followed by further alkylation to aromatic C atoms, contributes to catalyst deactivation. At any conversion level and at any temperature, the anisole/cresol ratio is systematically lower for the larger-crystal size zeolite, because the secondary transformations of anisole to cresols by both intramolecular rearrangement and intermolecular alkylation of phenol is favoured by the longer residence time of anisole within the zeolite pores

Risk of thyroid as a first or second primary cancer. A population-based study in Italy, 1998–2012

Background: The number of patients living after a cancer diagnosis is increasing, especially after thyroid cancer (TC). This study aims at evaluating both the risk of a second primary cancer (SPC) in TC patients and the risk of TC as a SPC. Methods: We analyzed two population-based cohorts of individuals with TC or other neoplasms diagnosed between 1998 and 2012, in 28 Italian areas covered by population-based cancer registries. Standardized incidence ratios (SIRs) of SPC were stratified by sex, age, and time since first cancer. Results: A total of 38,535 TC patients and 1,329,624 patients with other primary cancers were included. The overall SIR was 1.16 (95% CI: 1.12–1.21) for SPC in TC patients, though no increase was shown for people with follicular (1.06) and medullary (0.95) TC. SPC with significantly increased SIRs was bone/soft tissue (2.0), breast (1.2), prostate (1.4), kidney (2.2), and hemolymphopoietic (1.4) cancers. The overall SIR for TC as a SPC was 1.49 (95% CI: 1.42–1.55), similar for all TC subtypes, and it was significantly increased for people diagnosed with head and neck (2.1), colon–rectum (1.4), lung (1.8), melanoma (2.0), bone/soft tissue (2.8), breast (1.3), corpus uteri (1.4), prostate (1.5), kidney (3.2), central nervous system (2.3), and hemolymphopoietic (1.8) cancers. Conclusions: The increased risk of TC after many other neoplasms and of few SPC after TC questions the best way to follow-up cancer patients, avoiding overdiagnosis and overtreatment for TC and, possibly, for other malignancies

The multiplicity of performance management systems:Heterogeneity in multinational corporations and management sense-making

This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first‐order analysis which explains how managers make sense of the multiplicity and show how an organization's PMSs may be subject to competing processes for control that result in varied systems, all seemingly functioning, but with different rationales and effects. We then provide a second‐order analysis based on a sense‐making perspective that highlights the importance of retrospective understandings of the organization's history and the importance of various legitimacy expectations to different parts of the multinational. Finally, we emphasize the role of social skill in sense‐making that enables the persistence of multiple systems and the absence of overt tensions and conflict within organizations