Hybridity and conflicting logics—and what if not? A historical exploration of a XIV–XVI century social entity in Venice

AbstractThis paper sets out to explore how hybrid organizations managed their established institutional complexity in the past, and what place was there for accounting in this endeavor. The paper draws on a historical case study of how a social entity operated in 14th–16th‐century Venice. Ca' di Dio, a hospice providing hospitality and care to poor women, is what today we would call a "hybrid organization," in that it was born at the crossroads of ecclesiastic and public jurisdictions, it was autonomously administered, self‐financed through commercial activities, but operated within the public control of the State. It will be found that Ca' di Dio worked within a complex arrangement of multiple logics, that these logics coexisted without particular tension or conflict, and that accounting was a central practice to manage Ca' di Dio activities, despite its noncommercial nature. The paper thus, while contributing to documenting the presence of hybrid organizations in the past, also questions the presupposed tension and conflict in logics that these organizations are thought to come with. Finally, it also documents the trivial, but overlooked, role of accounting as primarily a calculative tool for everyday management in hybrid organizations

Public Discourse and Category Formation: A Topic Modelling Exploration of ‘Historical Shops’ on Italian Media

This paper addresses the role of public discourse in processes of category formation. Tracing the emergence and diffusion of a category on the media, and exploring the discourses generated on the media within and around the emerging category, the paper reflects on how these discourses concur in performing the very category they portray. The focus is set on the Historical Shops category, as part of broader processes of urban categorisations for local development and regeneration. By means of a Topic Modelling of a corpus of 3262 press articles collected from Italian news sources between 2009 and 2019, the paper finds that public discourse plays three main roles: echoing category creation processes by policymakers, grounding the rising category in wider discourses of retail crisis, urban degradation, regeneration and overtourism, and narrating it by explaining what Historical Shops are, where they are located, which issues they face and which responses they receive at different institutional levels. Overall, in this paper, the semi-automated techniques afforded by Topic Modelling offer a way to enter the meaning construction processes and elicit the agential role of public discourse in the formation of a category

Hybridity and conflicting logics—and what if not? A historical exploration of a XIV–XVI century social entity in Venice

This paper sets out to explore how hybrid organizations managed their established institutional complexity in the past, and what place was there for accounting in this endeavor. The paper draws on a historical case study of how a social entity operated in 14th–16th-century Venice. Ca’ di Dio, a hospice providing hospitality and care to poor women, is what today we would call a “hybrid organization,” in that it was born at the crossroads of ecclesiastic and public jurisdictions, it was autonomously administered, self-financed through commercial activities, but operated within the public control of the State. It will be found that Ca’ di Dio worked within a complex arrangement of multiple logics, that these logics coexisted without particular tension or conflict, and that accounting was a central practice to manage Ca’ di Dio activities, despite its noncommercial nature. The paper thus, while contributing to documenting the presence of hybrid organizations in the past, also questions the presupposed tension and conflict in logics that these organizations are thought to come with. Finally, it also documents the trivial, but overlooked, role of accounting as primarily a calculative tool for everyday management in hybrid organizations

Fondamenti di programmazione e controllo negli insegnamenti della scuola cafoscarina

The chapter discusses the results of an empirical analysis we conducted on the management accounting courses taught at Ca' Foscari between 1871 and 1991. The aim is to explore the roots and the evolution of management accounting at Ca' Foscari. The evidence we collected shows that the early management accounting concepts can be traced back to the course Bookkeeping which was taught in 1871 by Biliotti and, some years later, by Besta. As time went by, management accounting concepts evolved and expanded until some specific courses devoted to this field of study were created. The chapter discusses the evolution not only of the contents but also of the teaching methods. In its early years, teaching at Ca' Foscari was very much based on practice (case study, simulations) while it became more theoretical as time went by. We also provide a brief description of the teaching of management accounting at the Harvard Business School, one of the pioneering institutions in management accounting, pointing out some similarities and differences in the Italian and in the United States contexts

Effects of Modified Atmosphere Packaging on Selected Phenomena Affecting Quality of Fresh, Edible Bamboo Shoots

ABSTRACT Changes in phenomena affecting quality of fresh bamboo shoots (Dendrocalamus asper, Schultes f.) due to modified atmosphere packaging were evaluated. After harvest bamboo shoots were peeled, and stored in the open (unpacked) or packaged in polyvinyl chloride wrap (thickness 5 pm) or polypropylene bags (thickness 15 pm) at two different temperatures (9 and 28 °C) and shelf life was determined. Unpacked samples had very high weight losses (5% per day) at both temperatures limiting their shelf life to less than 2 days. Both types of packaging reduced water loss significantly (polyvinyl chloride: 0.5% per day at both temperatures, polypropylene: 0.09% and 0.14% at 9 and 28 °C respectively). Samples stored at room temperature started to discolor within 1-2 days while packed samples in the refrigerator showed the first signs of discoloration only after 5-7 days of storage. Refrigeration was also effective to inhibit fungal growth. Our results show that application of cold storage or packaging alone yields no, or only a limited extension of shelf life but their combined application yields a shelf life extension till 2 weeks. Keywords: Modified atmosphere packaging, bamboo shoots (Dendrocalamus asper, Schultes f.), postharvest

Clustering of risk factors in hypertensive insulin-dependent diabetics with high sodium-lithium countertransport

Clustering of risk factors in hypertensive insulin-dependent diabetics with high sodium-lithium countertransport. Diabetic nephropathy is more common in patients with a positive family history of hypertension and with elevated red blood cell sodium-lithium countertransport, a marker of risk for essential hypertension. To evaluate whether there is a relationship between this cation transport system and indicators of risk of renal and cardiovascular complications in diabetic patients before the development of clinical proteinuria, we studied 31 type 1 (insulin-dependent) diabetic patients with arterial hypertension, without clinical proteinuria and 12 normotensive normoalbuminuric diabetic patients. Sodium-lithium countertransport activity was significantly higher in hypertensive patients (0.43 ± 0.03 mmol/1 RBC x hr) than in normotensive patients (0.23 ± 0.03; P < 0.001). To better explore the nature of the association between this transport system and arterial hypertension, hypertensive patients were divided in two groups, with high (>0.41 mmol/1 RBC x hr) or normal (<0.41) sodium-lithium countertransport activity. The two groups of hypertensive diabetics were similar in age, sex, body mass index and blood pressure levels. Hypertensive patients with elevated rates of sodium-lithium counter-transport compared with those with normal sodium-lithium counter-transport activity showed elevated glomerular filtration rate (130 ± 4 ml/min/1.73 m2 vs. 122 ± 3; P < 0.05), albumin excretion rate (median 26 /Lcg/min vs. 11; P < 0.001), higher fractional proximal sodium reabsorption (74 ± 1.2% vs. 71.6 ± 0.9; P < 0.01), exchangeable sodium pool (2937 ± 62 mmol/1.73 m2 vs. 2767 ± 56; P < 0.01), larger kidney volume (317 ± 7 ml/1.73 m2 vs. 270 ± 8; P < 0.05) and left ventricular mass index (122 ± 4 g/m2 vs. 107 ± 5; P < 0.05). Hypertensive patients with normal sodium-lithium countertransport activity had renal parameters similar to normotensive diabetic patients, except higher left ventricular mass index and kidney volume. Hypertensive diabetic patients with elevated sodium-lithium countertransport activity also had higher levels of plasma triglycerides, lower plasma HDL-cholesterol and impaired insulin sensitivity (assessed by euglyce-mic insulin-glucose clamp) compared with the other two groups. In conclusion, renal, cardiac and metabolic abnormalities are prominent in hypertensive type 1 (insulin-dependent) diabetic patients with higher sodium-lithium countertransport

Change and continuity in managerialism: 100 years of administrative history at the International Museum of Ceramics in Faenza

This paper offers a long-term perspective on the debate on managerial transformations in the public sector: how public sector organisations actually arrived at such changes, what processes, discourses and practices are transformed and how. This is investigated through archival research and a longitudinal analysis of 100 years of the administrative history of an Italian museum. Taking a historical perspective allows us to account for organisational changes that occurred over time, including major reforms in the governance structure and the dynamics of some core managerial features. Such an approach enables a more in-depth, empirically grounded and historically aware discussion on the so-called rise of managerial issues in the public secto

Behind the scenes of public funding for performing arts in Italy: hidden phenomena beyond the rhetoric of legislation

This paper focuses on how Italian performing arts organizations were funded between 2003 and 2005. How does policy regulate the financing system for performing arts? What are the underlying logics that govern financing choices? In this paper the authors move beyond the simple examination of formal policies by analysing the funding data and organizational routines of the ministerial offices responsible for the allocation of grants. The authors implemented a multi-method research methodology consisting of document analysis, in-depth interviews, and quantitative analysis of funding data. The main findings can be summarized as follows. First, funds are continuously allocated to the same group of organizations. Second, although rigid, the system is imbued by a &#039;rhetoric of the project&#039;. Third, the system does not reward innovation. In conclusion, only by studying how the law is actually implemented can one capture the choices that underlie financing actions, and thus unravel unanticipated outcomes and inconsistencies between rhetoric and conduct

The Italian Draft Law on the \u2018Provisions Concerning the Safeguarding of the Intangible Cultural Heritage\u2019

Intangible cultural heritage in Italy is still in need of a unified approach, capable of providing reliable criteria for identifying its assets and for indicating timescales and means by which they should be safeguarded. In the continued absence of up-to-date, ad hoc state legislation (since the content of those laws which do implement international Conventions is too generic in nature to be sufficiently effective), the Regions have proceeded to act in a somewhat scattered manner, giving rise to an extremely fragmented and very disorderly regulatory framework. The draft law N. 4486, "Provisions Concerning the Safeguarding of the Intangible Cultural Heritage", presented on 12th May 2017 at the Chamber of Deputies of the Italian Republic - as the result of the work of an interdisciplinary and inter-university research team coordinated by Marco Giampieretti, who has drafted the final text with the collaboration of Simona Pinton - seeks to fill the serious void that exists in Italian legal system by aligning it to the principles of international and European law, by redirecting the relevant State and Regional legislation, and by satisfying the fundamental requirements of the national community

Managing Change and Master Plans: Machu Picchu Between Conservation and Exploitation

Machu Picchu is among the world\u2019s most controversial heritage sites. It represents a case where raising money through ticket sales and other activities, rather than an opportunity to fund site preservation, in fact constitutes a major threat to the survival of the site through overexploitation. Unesco has been very critical in recent decades about the management of Machu Picchu. International pressure resulted in the establishment of two master plans, in 1998 and in 2005. In this paper we investigate in depth the contents and rhetoric of the two plans, comparing changes in the two different versions, and linking the change in planning attitude to actual changes taking place in the site. This is also an opportunity to open a discussion on the interdisciplinarity of master plans in heritage sites