Factor analysis, knowledge management and value creation

When companies face with the effort to comply with customer needs, their prior necessity is to acquire knowledge about the most sensitive variables that can condition customer satisfaction perceptions better than others. However the analysis of the firm-customer relationships seem to be very complex, given the high number of variables that potentially influence customer satisfaction, and hence the stability of their relationship with the company. Through a case study this paper describes a process to generate explicit knowledge about the main strategic customer satisfaction\u2019s value drivers. This process can be considered as a knowledge management tool to support the planning of specific actions about strategic resources and competencies supposed to improve customer satisfaction. The paper discusses about contributions of the study, as well as managerial implications, findings, limitations, and directions for further research

Evaluating risks-based communities of Mafia companies: a complex networks perspective

This paper presents a data-driven complex network approach, to show similarities and differences-in terms of financial risks-between the companies involved in organized crime businesses and those who are not. At this aim, we construct and explore two networks under the assumption that highly connected companies hold similar financial risk profiles of large entity. Companies risk profiles are captured by a statistically consistent overall risk indicator, which is obtained by suitably aggregating four financial risk ratios. The community structures of the networks are analyzed under a statistical perspective, by implementing a rank-size analysis and by investigating the features of their distributions through entropic comparisons. The theoretical model is empirically validated through a high quality dataset of Italian companies. Results highlights remarkable differences between the considered sets of companies, with a higher heterogeneity and a general higher risk profiles in companies traceable back to a crime organization environment

IFRS adoption. Evidences from Italian companies

Nowadays Italian listed and non listed companies adopt two distinct set of accounting principles. Starting from 2005 the mandatory adoption of IFRS for all listed companies stimulated a huge process of change which involves not only the technicalities about recognition, measurement and disclosure of accounting events, but also entails a cultural revolution in our accounting tradition developed through more than 100 years. In this paper are shown the findings of a research project whose purpose was to identify the most relevant impacts produced by IFRS adoption on company information systems and performance analysis and management. The basic research hypothesis is that the differences between domestic accounting principles and IFRS determine changes in company information systems. This changes involve the whole information production process: collection of data, manipulation and communication of information. Just as example we could think at impairment test: its application require the acquisition of conjectured information, from internal information sources i.e. the management information system, or from external sources. Moreover, as a second research hypothesis, IFRS adoption improve the company disclosure with a wider set of management information (i.e. about business combination, segmental reporting, or transactions with related parties) this should create a convergence tendency between external reporting with those required by internal users. The research was developed through a first step of deep analysis of both the theoretical contributions and the set of IFRS, in order to identify the range of possible implication induced on Italian listed companies, in their management control systems, information systems, and performance indicators. Afterwards the hypothesis about the implications of IFRS adoption have been tested employing the case studies technique. In brief the results show that only a limited number of IFRS generate significant implications on management control systems, because increase the diffusion of dimensions and indicators formerly not widely employed (at least on Italian context). Instead by the side of information systems is possible to determine more relevant implications caused by the introduction of new applications useful to produce the new set of mandatory information. Finally, a limited set of research hypothesis, not even confirmed by the empirical test, drew possibilities for IFRS adoption to stimulate changes on management information processes: for example the adoption of fair value accounting for property, plants and equipments, should produce consequences on product costing methodologies. The results don\u2019t confirm this hypothesis, showing the existence of a kind of double track in elaboration processes which keep separate external from internal reporting: the former IFRS compliant, the second still connected with the traditional accounting principles. This paper gives a deeper description of the implications related to the adoption of IAS 1 for what concern the construction and analysis of the income statement

Source and dynamics of a volcanic caldera unrest : Campi Flegrei, 1983–84

Acknowledgements We thank Tiziana Vanorio, Antonella Amoruso, Luca Crescentini, Nicholas Rawlinson, Yasuko Takei, and David Cornwell for the valuable suggestions regarding the methodology and interpretation. Reviews from Tim Greenfield and two anonymous reviewers helped improving both clarity of the manuscript and interpretation. The Royal Society of Edinburgh - Accademia dei Lincei Bilateral Agreement, the Santander Mobility Award of the College of Physical Sciences, University of Aberdeen, and the TIDES EU COST action granted L.D.S. travel grants for the realisation of this study. E.D.P. has been supported by the EPHESTO and KNOWAVES projects, funded by the Spanish Ministry of Education and Science.Peer reviewedPublisher PD

Recurrence of immunoglobulin A nephropathy after kidney transplantation: a narrative review on incidence, risk factors, pathophysiology and management of immunosuppressive therapy

Abstract Glomerulonephritis (GN) is the underlying cause of end-stage renal failure in 30–50% of kidney transplant recipients. It represents the primary cause of end-stage renal disease for 25% of the dialysis population and 45% of the transplant population. For patients with GN requiring renal replacement therapy, kidney transplantation is associated with superior outcomes compared with dialysis. Recurrent GN was previously considered to be a minor contributor to graft loss, but with the prolongation of graft survival, the effect of recurrent disease on graft outcome assumes increasing importance. Thus the extent of recurrence of original kidney disease after kidney transplantation has been underestimated for several reasons. This review aims to provide updated knowledge on one particular recurrent renal disease after kidney transplantation, immunoglobulin A nephropathy (IgAN). IgAN is one of the most common GNs worldwide. The pathogenesis of IgAN is complex and remains incompletely understood. Evidence to date is most supportive of a several hit hypothesis. Biopsy is mandatory not only to diagnose the disease in the native kidney, but also to identify and characterize graft recurrence of IgAN in the kidney graft. The optimal therapy for IgAN recurrence in the renal graft is unknown. Supportive therapy aiming to reduce proteinuria and control hypertension is the mainstream, with corticosteroids and immunosuppressive treatment tailored for certain subgroups of patients experiencing a rapidly progressive course of the disease with active lesions on renal biopsy and considering safety issues related to infectious complications

Sorting Through Waste Management Literature. A Text Mining Approach to a Literature Review

With sustainability and management of waste as focus of multiple disciplines, there is still a considerable gap in the academic literature in regard to the definition of \u201cwaste management\u201d. The present research addresses the issue of a substantial lack of an acceptable interdisciplinary definition of waste management by means of synthesizing existing literature on the matter and identifying the most recurrent and relevant waste management concepts by applying the method of text mining. The results allow gaining a deeper understanding of (1) the typical concepts of each scientific discipline that studies waste management, (2) cross-disciplinary concept differences and similarities, and (3) the concept networks that can become potential building blocks of the waste management studies definition. Finally, a number of future research directions and propositions are suggested

A data-driven analysis of the current debate on the linkages between performance and strategy studies

This paper focuses on how the relations between performance management and measurement (PMM) and strategy are considered by scholars. These relations are crucial in building a comprehensive body of knowledge of a complex and multifaceted phenomenon which attracts scholars pertaining to different management disciplines. The results obtained by adopting quantitative methodologies (descriptive statistics and text-mining analysis) on a sample of articles recently published in the most influential international 'business, and management accounting' journals, contribute to extant literature by providing evidence that several connections exist between key-concepts which are usually considered an exclusive heritage of single management disciplines, such as strategy, organisation, management control, and so forth. For that reason, an integration of competences and methodologies is needed to support further research in the field. We also find evidence suggesting that the organisational perspective should be particularly considered when investigating the relations between strategy, management control systems and PMM

A retrospective case series of ultrasound-guided suprascapular nerve pulsed radiofrequency treatment for hemiplegic shoulder pain in patients with chronic stroke

Purpose: Hemiplegic shoulder pain (HSP) is the most common pain condition after stroke. Pulsed radiofrequency (PRF) treatment of the suprascapular nerve (SSN) effectively relieves shoulder pain conditions. To date, there is no study about the effects of PRF treatment for HSP. Thus, our aim was to report on a case series about its use in chronic stroke. Patients and methods: Six chronic stroke patients with HSP (visual analog scale [VAS] score for pain 6530 mm) underwent ultrasound-guided SSN PRF treatment. All were evaluated before treatment and at 4 and 16 weeks of follow-up. The main outcome was VAS score. Secondary outcomes were Modified Ashworth Scale, shoulder passive range of motion (PROM), Disability Assessment Scale (DAS), Fugl-Meyer Assessment, and EuroQol-5 dimension questionnaire (EuroQol-5D) scores. Results: As compared with baseline, improvement was observed in the following parameters: VAS for pain (at 4 weeks, P=0.023; at 16 weeks, P=0.023); shoulder PROM for abduction (at 4 weeks, P=0.023; at 16 weeks, P=0.024), flexion (at 4 and 16 weeks, P=0.024), extension (at 4 and 16 weeks, P=0.02), and external rotation (4 and 16 weeks, P=0.02); DAS for hygiene (at 4 and 16 weeks, P=0.024), dressing (at 4 weeks, P=0.02; at 16 weeks, P=0.024), and pain (at 4 weeks, P=0.024; at 16 weeks, P=0.023); and EuroQol-5D (at 4 and 16 weeks, P=0.024). Conclusion: Our observations support the use of ultrasound-guided SSN PRF treatment for HSP in chronic stroke patients

IUC Independent Policy Report: At the End of the End of History

The IUC Independent Policy Report was drafted by the IUC Legal Standards Research Group, organized by a Steering Committee chaired by Ugo Mattei (International University College of Turin), coordinated by Edoardo Reviglio (International University College of Turin) and Giuseppe Mastruzzo (International University College of Turin), and composed by Franco Bassanini (University of Rome “La Sapienza”), Guido Calabresi (Yale University), Antoine Garapon (Institut des Hautes Etudes sur la Justice, Paris), and Tibor Varady (Central European University, Budapest). Contributors include Eugenio Barcellona (Eastern Piedmont University), Mauro Bussani (University of Trieste), Giuliano G. Castellano (Ecole Polytechnique Preg/CRG), Moussa Djir´e (Bamako University), Liu Guanghua (Lanzhou University), Golnoosh Hakimdavar (University of Turin), John Haskell (SOAS), Jedidiah J. Kroncke (Yale Law School), Andrea Lollini (Bologna University), Alberto Lucarelli (Federico II University), Boris N. Mamlyuk, (University of Turin), Alberto Monti (Bocconi University), Sergio Ariel Muro (Torquato di Tella University), Domenico Nicol`o (Mediterranean University of Reggio Calabria), and Nicola Sartori (University of Michigan). The IUC Independent Policy Report argues for a radical change of perspective, capable of restoring the supremacy of the law over the economic system. It is not only about finance, nor is it only about economics or policy. In this sense a transnational set of normative principles is needed in order to establish a global legal system capable of controlling economic processes, rather than being controlled by them. Within this framework a series of policy proposals are presented in order to effectively implement a new system of global standards. The current Western standard of living is unsustainable. Should the rest share the model of development of the West, our planet will simply not be capable of resisting the growth in consumption and pollution. Within this fundamental setting of scarcity in resources, using the rhetoric of the end of history as the polar star for growth, development and ultimately happiness of the whole world is simply a cynical lie. We argue here for the beginning of a necessary process aimed at the development of a legal system that is much less about creating an effcient backbone for an exploitive economy and much more about a vision of civilization, justice and respect where the laws of nature and those of humans converge in a sustainable long-term philosophy. Principles of justice, responsibility and long term environmental protection, rather than short term economic contingency and strong interests must set the legal agenda. A new governance and bottom-up inclusive integration of knowledge-based economies (wherever located), which is crucial to the very survival of humankind, cannot happen without defning new terms of a widely accepted standard of long term justice in the transnational context, hence the urgency to conceive legitimate transnational legal structures and possibly some apparatus of “superlegality.” The report is composed of fve sections. After having presented the pitfalls of the prevailing theoretical apparatus, an alternative cultural grid upon which policy actions should be shaped is presented. In this sense several normative proposals - revisiting the key characteristics of the current system - are offered aiming at acquiring a wider perspective over the actual global crisis

IUC Independent Policy Report: At the End of the End of History: Global Legal Standards: Part of the Solution or Part of the Problem?

This draft was presented at the seminar, Global Standards in the 21st Century, organized by the G8 Presidency in Rome at the Ministry of Economy and Finance and Villa Madama on the 11-12th of May 2009. The IUC Independent Policy Report was drafted by the IUC Legal Standards Research Group, organized by a Steering Committee chaired by Ugo Mattei (International University College of Turin), coordinated by Edoardo Reviglio (International University College of Turin) and Giuseppe Mastruzzo (International University College of Turin),The IUC Independent Policy Report prepared by a group of lawyers at the International University College of Turin was presented at the meeting convened by the G8 Presidency in Rome on May 12, 2009.The IUC Independent Policy Report was drafted by the IUC Legal Standards Research Group, organized by a Steering Committee chaired by Ugo Mattei (International University College of Turin), coordinated by Edoardo Reviglio (International University College of Turin) and Giuseppe Mastruzzo (International University College of Turin), and composed by Franco Bassanini (University of Rome “La Sapienza”), Guido Calabresi (Yale University), Antoine Garapon (Institut des Hautes Etudes sur la Justice, Paris), and Tibor Varady (Central European University, Budapest). Contributors include Eugenio Barcellona (Eastern Piedmont University), Mauro Bussani (University of Trieste), Giuliano G. Castellano (Ecole Polytechnique Preg/CRG), Moussa Djir´e (Bamako University), Liu Guanghua (Lanzhou University), Golnoosh Hakimdavar (University of Turin), John Haskell (SOAS), Jedidiah J. Kroncke (Yale Law School), Andrea Lollini (Bologna University), Alberto Lucarelli (Federico II University), Boris N. Mamlyuk, (University of Turin), Alberto Monti (Bocconi University), Sergio Ariel Muro (Torquato di Tella University), Domenico Nicol`o (Mediterranean University of Reggio Calabria), and Nicola Sartori (University of Michigan). The IUC Independent Policy Report argues for a radical change of perspective, capable of restoring the supremacy of the law over the economic system. It is not only about finance, nor is it only about economics or policy. In this sense a transnational set of normative principles is needed in order to establish a global legal system capable of controlling economic processes, rather than being controlled by them. Within this framework a series of policy proposals are presented in order to effectively implement a new system of global standards. The current Western standard of living is unsustainable. Should the rest share the model of development of the West, our planet will simply not be capable of resisting the growth in consumption and pollution. Within this fundamental setting of scarcity in resources, using the rhetoric of the end of history as the polar star for growth, development and ultimately happiness of the whole world is simply a cynical lie. We argue here for the beginning of a necessary process aimed at the development of a legal system that is much less about creating an effcient backbone for an exploitive economy and much more about a vision of civilization, justice and respect where the laws of nature and those of humans converge in a sustainable long-term philosophy. Principles of justice, responsibility and long term environmental protection, rather than short term economic contingency and strong interests must set the legal agenda. A new governance and bottom-up inclusive integration of knowledge-based economies (wherever located), which is crucial to the very survival of humankind, cannot happen without defning new terms of a widely accepted standard of long term justice in the transnational context, hence the urgency to conceive legitimate transnational legal structures and possibly some apparatus of “superlegality.” The report is composed of fve sections. After having presented the pitfalls of the prevailing theoretical apparatus, an alternative cultural grid upon which policy actions should be shaped is presented. In this sense several normative proposals - revisiting the key characteristics of the current system - are offered aiming at acquiring a wider perspective over the actual global crisi