Cost accounting nelle cooperative vitivinicole: problematiche e aspetti metodologici

The knowledge of production costs represents an essential information for management in order to develop successful business strategies. In the case of cooperatives, these data are even more relevant as they allow the measurement of a company’s performance in relation to its very purpose, that is to say management’s ability to remunerate products conferred by partners more than their market value. In reality, however, cost accounting tools aimed at improving business competitiveness are scarce. This is mainly due to the high costs incurred for planning and managing such systems, the lack of specialist educational offer and executives’poor corporate culture, since the latter are more focused on technical functions rather than on managerial ones. The purpose of this research is to analyze the typical processes of a winery through the case study of a local cooperative, i.e. the Cantina Sociale di Dolianova. Understanding its processes and dyamics will be functional to the elaboration of a cost accounting pilot model aimed at calculating manufacturing costs. This pilot could serve as a guideline for cooperatives in the wine sector that want to improve their performance. This research brings innovation (to the relevant field of study) in two ways: in designing a cost accounting system based on the latest scholarly contributions, i.e. Time-Driven Activity Based Costing and in proposing the cooperatives a model targeted at determining an estimate of the minimum remuneration for their partners, which should be derived from sales revenues

How much is a lot? The maximum size of fiscal adjustments

The sizeable fiscal consolidation required to stabilize the debt-toGDP ratios in several countries in the aftermath of the global crisis raises a crucial question on its feasibility. To answer this question, we propose a methodology to identify historical fiscal adjustment episodes for countries that both needed and wanted to adjust in order to stabilize debt to GDP. We identify 91 adjustment episodes in 49 countries during 1945–2014. We find that countries typically improved their cyclically adjusted primary balances by close to 5 percent of GDP. We also observe that countries make substantial efforts to stabilize debt, but ease their primary balances once this objective is achieved, without getting back to their initial lower debt-to-GDP ratio. Consolidations were larger when sustained over time and the initial deficit was high. Fiscal adjustments were also larger when accompanied by monetary easing and, to a lesser extent, by an improvement in credit conditions

New insights on the systematics of echinoids belonging to the family Spatangidae Gray 1825 using a combined approach based on morphology, morphometry, and genetics.

Spatangoids are probably the least resolved group within echinoids, with known topological incongruencies between phylogenies derived from molecular (very scarce) and morphological data. The present work, based on the analysis of 270 specimens of Spatangidae (Echinoidea, Spatangoida) trawled in the Sardinian seas (Western Mediterranean), allowed us to verify the constancy of some characters that we consider to be diagnostic at the genus level —such as the path of the subanal fasciole and the relationship between labrum and adjacent ambulacral plates —and to distinguish two distinct forms within the studied material. Based on morphological characters, morphometrics, and molecular analyses (sequencing of two mitochondrial markers: cytochrome c oxidase subunit1 (COI) and 16S), most of the individuals were classified as morphotype A and attributed to the species Spatangus purpureus, the most common spatangoid in the Mediterranean Sea, while a few corresponded to a different morphotype (B), genetically close to the species Spatangus raschi. Preliminary morphological analyses seemed to indicate that morphotype B specimens from Sardinia are slightly different from S. raschi and from Spatangus subinermis individuals, the second species of the family known to occur in the Mediterranean Sea. On the basis of morpho-structural observations and molecular analyses, comparing Mediterranean living forms with species from other areas (Central Eastern Atlantic, North Sea and neighboring basins, South African Sea, Philippines and Indonesian Archipelago, New Zealand, and Hawaiian Islands), the clear distinction of S. purpureus from several other species classified as Spatangus was confirmed. Based on the morphological and genetic differences, we propose to maintain the genus Spatangus including in it only the type species S. purpureus among the living species and to establish the new genus Propespatagus nov. gen. to include several other species previously classified as Spatangus. The clear distinction among different genera was also detected in fossil forms of Spatangus, Propespatagus nov. gen., and Sardospatangus (†) from the European Oligo-Miocene sedimentary rocks of Germany; the Miocene of Ukraine, Italy, and Spatangoids are probably the least resolved group within echinoids, with known topological incongruencies between phylogenies derived from molecular (very scarce) and morphological data. The present work, based on the analysis of 270 specimens of Spatangidae (Echinoidea, Spatangoida) trawled in the Sardinian seas (Western Mediterranean), allowed us to verify the constancy of some characters that we consider to be diagnostic at the genus level —such as the path of the subanal fasciole and the relationship between labrum and adjacent ambulacral plates —and to distinguish two distinct forms within the studied material. Based on morphological characters, morphometrics, and molecular analyses (sequencing of two mitochondrial markers: cytochrome c oxidase subunit1 (COI) and 16S), most of the individuals were classified as morphotype A and attributed to the species Spatangus purpureus, the most common spatangoid in the Mediterranean Sea, while a few corresponded to a different morphotype (B), genetically close to the species Spatangus raschi. Preliminary morphological analyses seemed to indicate that morphotype B specimens from Sardinia are slightly different from S. raschi and from Spatangus subinermis individuals, the second species of the family known to occur in the Mediterranean Sea. On the basis of morpho-structural observations and molecular analyses, comparing Mediterranean living forms with species from other areas (Central Eastern Atlantic, North Sea and neighboring basins, South African Sea, Philippines and Indonesian Archipelago, New Zealand, and Hawaiian Islands), the clear distinction of S. purpureus from several other species classified as Spatangus was confirmed. Based on the morphological and genetic differences, we propose to maintain the genus Spatangus including in it only the type species S. purpureus among the living species and to establish the new genus Propespatagus nov. gen. to include several other species previously classified as Spatangus. The clear distinction among different genera was also detected in fossil forms of Spatangus, Propespatagus nov. gen., and Sardospatangus (†) from the European Oligo-Miocene sedimentary rocks of Germany; the Miocene of Ukraine, Italy, and Spatangoids are probably the least resolved group within echinoids, with known topological incongruencies between phylogenies derived from molecular (very scarce) and morphological data. The present work, based on the analysis of 270 specimens of Spatangidae (Echinoidea, Spatangoida) trawled in the Sardinian seas (Western Mediterranean), allowed us to verify the constancy of some characters that we consider to be diagnostic at the genus level —such as the path of the subanal fasciole and the relationship between labrum and adjacent ambulacral plates —and to distinguish two distinct forms within the studied material. Based on morphological characters, morphometrics, and molecular analyses (sequencing of two mitochondrial markers: cytochrome c oxidase subunit1 (COI) and 16S), most of the individuals were classified as morphotype A and attributed to the species Spatangus purpureus, the most common spatangoid in the Mediterranean Sea, while a few corresponded to a different morphotype (B), genetically close to the species Spatangus raschi. Preliminary morphological analyses seemed to indicate that morphotype B specimens from Sardinia are slightly different from S. raschi and from Spatangus subinermis individuals, the second species of the family known to occur in the Mediterranean Sea. On the basis of morpho-structural observations and molecular analyses, comparing Mediterranean living forms with species from other areas (Central Eastern Atlantic, North Sea and neighboring basins, South African Sea, Philippines and Indonesian Archipelago, New Zealand, and Hawaiian Islands), the clear distinction of S. purpureus from several other species classified as Spatangus was confirmed. Based on the morphological and genetic differences, we propose to maintain the genus Spatangus including in it only the type species S. purpureus among the living species and to establish the new genus Propespatagus nov. gen. to include several other species previously classified as Spatangus. The clear distinction among different genera was also detected in fossil forms of Spatangus, Propespatagus nov. gen., and Sardospatangus (†) from the European Oligo-Miocene sedimentary rocks of Germany; the Miocene of Ukraine, Italy, and North Africa; the Plio-Pleistocene of Italy; and the Mio-Pliocene of Florida (USA). The new data can help in addressing taxonomic ambiguities within echinoids, as well as in improving species identification, and hence biodiversity assessments in the Mediterranean region

On the presence of the Endangered white skate Rostroraja alba in Sardinian waters

The white skate Rostroraja alba is assessed by the International Union for Conservation of Nature as Endangered globally and is now considered rare in the Mediterranean. This species has never been recorded in Sardinian seas (central western Mediterranean), but an empty eggcase was collected on a sandy bottom off the western Sardinia coasts during the MEDiterranean International Trawl Survey (MEDITS) program in 2019. A morphometric and morphological description of the Sardinian eggcase, after a comparison with measurements from other Mediterranean and Atlantic specimens, showed it to be clearly ascribable to Rostroraja alba

Enforcement & Law-Making of the EU Trade Policy

The digital open access volume is the first publication realized within the Jean Monnet Module “Reforming the Global Economic Governance: The EU for SDGs in International Economic Law (Re-Globe)”, coordinated by Professor Elisa Baroncini. It presents the approach of the European Union to the reform processes for new substantive and procedural rules for the governance of the global economy, and the EU articulated and innovative strategy to contribute, through its trade policy, to the achievement of the Sustainable Development Goals (SDGs) of the UN 2030 Agenda. The e-book therefore considers the role of the EU within the multilateral and regional dispute settlement mechanisms of International Economic Law, the participation of civil society in the definition, implementation and enforcement of the EU trade policy tools, and the promotion of the principle of sustainable development through the new generation of EU Free Trade Agreements (FTAs) and the proposed EU autonomous instruments like the Carbon Border Adjustment Mechanism (CBAM). The volume devotes particular attention to the EU / China relations and the highly interesting case law developed within the EU FTAs systems dealing with trade and sustainability complaints

The Use of Reproductive Indicators for Conservation Purposes: The Case Study of Palinurus elephas in Two Fully Protected Areas and Their Surrounding Zones (Central-Western Mediterranean)

Simple Summary The European spiny lobster Palinurus elephas is a species with a high commercial value that inhabits the Mediterranean Sea and the adjacent Atlantic waters and is classified by IUCN as vulnerable due to its continuous overfishing. In this study, we analyse the reproductive parameters of P. elephas populations in two different fully protected areas, including their surrounding commercial zones, in Sardinia (Italy, central-western Mediterranean), where a restocking programme was carried out. Here, data on fecundity, size at maturity, vitellogenin concentration and temporal trends of egg production of P. elephas was provided, and the relevance of this information for fisheries management and conservation planning is discussed. In 1990s, the European spiny lobster Palinurus elephas, one of the most commercially important species in the Mediterranean, exhibited a population decline. For this reason, fully protected areas (FPAs) appeared effective in re-establishing natural populations and supporting fishery-management objectives. Here, the reproductive parameters of P. elephas populations in two different FPAs (Su Pallosu and Buggerru, central-western Mediterranean), where a restocking programme was carried out, and in their surrounding commercial zones, were investigated from quantitative and qualitative perspectives. The comparison of fecundity between females collected inside and outside FPAs did not show statistical differences as well as the vitellogenin concentration, which did not vary among eggs of different size classes of females caught inside and outside the FPAs, indicating the same reproductive potential. The study demonstrated a benefit of overexploited populations in terms of enhancement of egg production overtime (15 years for Su Pallosu and 6 years for Buggerru) with a mean egg production 4.25-5.5 times higher at the end of the study than that observed at the beginning of the study. The main driver of eggs production appeared to be size, with larger lobsters more present inside the FPAs than outside. Given these results, the dominant contribution of the two studied FPAs to the regional lobster reproduction is remarkable

Complete genome sequence of a serotype 11A, ST62 Streptococcus pneumoniae invasive isolate

<p>Abstract</p> <p>Background</p> <p><it>Streptococcus pneumoniae </it>is an important human pathogen representing a major cause of morbidity and mortality worldwide. We sequenced the genome of a serotype 11A, ST62 <it>S. pneumoniae </it>invasive isolate (AP200), that was erythromycin-resistant due to the presence of the <it>erm</it>(TR) determinant, and carried out analysis of the genome organization and comparison with other pneumococcal genomes.</p> <p>Results</p> <p>The genome sequence of <it>S. pneumoniae </it>AP200 is 2,130,580 base pair in length. The genome carries 2216 coding sequences (CDS), 56 tRNA, and 12 rRNA genes. Of the CDSs, 72.9% have a predicted biological known function. AP200 contains the pilus islet 2 and, although its phenotype corresponds to serotype 11A, it contains an 11D capsular locus. Chromosomal rearrangements resulting from a large inversion across the replication axis, and horizontal gene transfer events were observed. The chromosomal inversion is likely implicated in the rebalance of the chromosomal architecture affected by the insertions of two large exogenous elements, the <it>erm</it>(TR)-carrying Tn<it>1806 </it>and a functional prophage designated ϕSpn_200. Tn<it>1806 </it>is 52,457 bp in size and comprises 49 ORFs. Comparative analysis of Tn<it>1806 </it>revealed the presence of a similar genetic element or part of it in related species such as <it>Streptococcus pyogenes </it>and also in the anaerobic species <it>Finegoldia magna, Anaerococcus prevotii </it>and <it>Clostridium difficile</it>. The genome of ϕSpn_200 is 35,989 bp in size and is organized in 47 ORFs grouped into five functional modules. Prophages similar to ϕSpn_200 were found in pneumococci and in other streptococcal species, showing a high degree of exchange of functional modules. ϕSpn_200 viral particles have morphologic characteristics typical of the <it>Siphoviridae </it>family and are capable of infecting a pneumococcal recipient strain.</p> <p>Conclusions</p> <p>The sequence of <it>S. pneumoniae </it>AP200 chromosome revealed a dynamic genome, characterized by chromosomal rearrangements and horizontal gene transfers. The overall diversity of AP200 is driven mainly by the presence of the exogenous elements Tn<it>1806 </it>and ϕSpn_200 that show large gene exchanges with other genetic elements of different bacterial species. These genetic elements likely provide AP200 with additional genes, such as those conferring antibiotic-resistance, promoting its adaptation to the environment.</p

The association between Major Depressive Disorder and premature death risk in hematologic and solid cancer: a longitudinal cohort study

Background: the aim was to verify the association between Major Depressive Disorders (MDD) and the risk of premature death in people with oncological diseases, and to collect evidence about the causality of a possible association from a longitudinal perspective.Design and Methods: it is a cohort study lasting 9 months, involving people with solid or hematologic cancers. The assessment was conducted by an ad hoc form to collect socio-demographic and clinical-oncological data, the PHQ-9 to screen MDD (cut-off ≥10) and the SF-12 to evaluate HRQoL. Relative Risk (RR) of early death between MDD exposed and not-exposed and Kaplan-Meier survival were carried out.Results: people exposed to MDD during the follow-up were 107/263 (40.7%). Among them, 36 deceased during the observation period. Overtime, having MDD and death’ occurrence showed a strong association (RR=2.15; 95% CI (1.10-4.20); χ²=5.224, p=0.0022), confirmed by Kaplan-Meier survival analysis (χ²=4.357, p=0.037). Among people who died, there was not any association between MDD, age, gender, HRQoL, cancer stage and site.Conclusions: the study confirms the association between MDD and early death in people with cancer. The absence of any association between the onset of MDD and advanced stage of cancer may suggest that it could be due to the consequences of MDD in worsening the clinical conditions related to cancer. The findings point out the relevance of MDD’ early detention among people with cancer

Call me by my name: unravelling the taxonomy of the gulper shark genus Centrophorus in the Mediterranean Sea through an integrated taxonomic approach

The current shift of fishery efforts towards the deep sea is raising concern about the vulnerability of deep-water sharks, which are often poorly studied and characterized by problematic taxonomy. For instance, in the Mediterranean Sea the taxonomy of genus Centrophorus has not been clearly unravelled yet. Since proper identification of the species is fundamental for their correct assessment and management, this study aims at clarifying the taxonomy of this genus in the Mediterranean Basin through an integrated taxonomic approach. We analysed a total of 281 gulper sharks (Centrophorus spp.) collected from various Mediterranean, Atlantic and Indian Ocean waters. Molecular data obtained from cytochrome c oxidase subunit I (COI), 16S ribosomal RNA (16S), NADH dehydrogenase subunit 2 (ND2) and a portion of a nuclear 28S ribosomal DNA gene region (28S) have highlighted the presence of a unique mitochondrial clade in the Mediterranean Sea. The morphometric results confirmed these findings, supporting the presence of a unique and distinct morphological group comprising all Mediterranean individuals. The data strongly indicate the occurrence of a single Centrophorus species in the Mediterranean, ascribable to C. cf. uyato, and suggest the need for a revision of the systematics of the genus in the area

Apps para la docencia y la investigación II

Memoria ID-0018. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2017-2018