39 research outputs found

    Book-keeping in the 16th-century building yard of the Castello of Crotone: an accountancy and architectural analysis

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    This article aims to promote interdisciplinary research between the history of accounting and that of architecture, and recognizes the different point of view that ancient accounting documentation offers to two scientific branches of study that only appear to be distant. The article analyses the surviving registries prepared during the renovation of the fortification of Crotone in Calabria (Italy) during the sixteenth century and, accordingly, it allows the reconstruction of a sufficiently broad outline of the architectural events that occur in a large building yard, connecting this intervention to an architectural history frame of reference that surpasses the limits of regional boundaries. At the same time, the specificity of the examined documentation has allowed us to identify the roles and the subjects assigned to keep accounts, within the complex system with which the disorderly Spanish administration managed its extremely vast dominion

    La contabilità di cantiere del Castello di Crotone nel XVI secolo: un’analisi ragionieristica ed architettonica

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    Il presente articolo descrive la contabilitĂ  dei lavori per il rinnovamento del Castello e la ricostruzione della fortificazione di Crotone nel XVI° secolo, seguendo gli approcci di indagine propri delle discipline della Storia della Ragioneria e della Storia dell’Architettura. Il contributo Ăš introdotto da una breve contestualizzazione storica, necessaria alla comprensione dei principali avvenimenti politici dell’epoca ed all’evidenziazione delle ragioni per le quali il complesso fortificato crotonese abbia subito una rilevante trasformazione tra il XV° ed il XVI° secolo. Proprio la rilevanza strategica della Fortezza ha comportato la conservazione delle documentazioni contabili presso l’Archivio di Stato di Napoli; lo studio delle fonti in esso conservate ha abbracciato un periodo storico di riferimento di circa quindici anni, dal 1541 al 1555, ed ha comportato l’esame non solo dei libri contabili relativi alla costruzione, ma anche delle risultanze dell’Ispezione al cantiere condotta dal Duca di Calabria nel corso del XV° Secolo, nonchĂ© delle disposizioni rinvenibili nei Registri Curiae della Regia Camera della Sommaria, il supremo organo di controllo amministrativo e finanziario del regno. L’articolo prosegue poi con l’esame dei libri contabili e delle connesse responsabilitĂ  amministrative, distinguendo il Giornale dello Scrivano di ratione dai Conti del Tesoriere e del Pagatore, ed enfatizzando per ciascuno il ruolo all’interno del sistema di gestione e controllo del cantiere della Fortezza. Infine le medesime fonti consentono la formulazione di considerazioni inerenti al modo di operare e di fare architettura in un’area periferica del Viceregno napoletano e di seguire le modifiche strutturali che la Fortezza ha subito nel corso dei secoli

    Radioterapia intraoperatoria (IORT) nel carcinoma mammario in stadio iniziale. Risultati preliminari in 77 pazienti

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    Purpose: To verify feasibility and effectiveness of IORT (intraoperative radiotherapy) in patients with early stage breast cancer, especially in regard to prevention of recurrence and treatment toxicity. Methods: From october 2000 to november 2006 we operated on 77 patients with stage I breast cancer. We have selected these patients on the basis of a preestablished experimental IORT protocol, participing in a national research project. All these patients underwent a surgical procedure including quadrantectomy of the breast and IORT (average dose 23 Gy). Results: The median follow-up is 69 months (range 18-94 months). We didn’t detected local relapses in any patient. One patients developed further cancer in the other breast. Two patients developed metastasis (one dead). The wound-healing average time was 8 days. We evalueted the treatment late toxicity at 36 months in 64 patients: we detected circumscribed fibrosis (grade 2) in 19 patients; fibrosis with skin retraction (grade 3) in 2 patients; symptomless fat-necrosis in 39 patients (mammographic finding). Conclusions: In our experience, concerning conservative treatment of early breast cancer, IORT proved to be a feasible procedure, causing poor morbidity. However, in spite of valuable preliminary results, a longer follow-up is required to establish the impact of IORT on relapse control and final cosmetic result

    From performance management to strategic local government leadership: lessons from different cultural settings

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    Effective performance measurement and management is a cornerstone of contemporary public sector management. As governments, at all levels, decide on the most appropriate allocation of resources and the means by which services are delivered, they need to know the impact of their decisions over time. Building basic compliance related information provides the base on which individual governments, especially at the local government level, can make informed strategic choices relating to specific local issues. In this paper we examine performance management systems in local government in Victoria Australia and Sardinia Italy in order to learn how well local governments build this information framework. Without a robust compliance related performance management information system council choices around new strategic investments are dubious at best

    Accelerated Partial Breast Irradiation (APBI): A review of available techniques

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    Breast conservation therapy (BCT) is the procedure of choice for the management of the early stage breast cancer. However, its utilization has not been maximized because of logistics issues associated with the protracted treatment involved with the radiation treatment. Accelerated Partial Breast Irradiation (APBI) is an approach that treats only the lumpectomy bed plus a 1-2 cm margin, rather than the whole breast. Hence because of the small volume of irradiation a higher dose can be delivered in a shorter period of time. There has been growing interest for APBI and various approaches have been developed under phase I-III clinical studies; these include multicatheter interstitial brachytherapy, balloon catheter brachytherapy, conformal external beam radiation therapy and intra-operative radiation therapy (IORT). Balloon-based brachytherapy approaches include Mammosite, Axxent electronic brachytherapy and Contura, Hybrid brachytherapy devices include SAVI and ClearPath. This paper reviews the different techniques, identifying the weaknesses and strength of each approach and proposes a direction for future research and development. It is evident that APBI will play a role in the management of a selected group of early breast cancer. However, the relative role of the different techniques is yet to be clearly identified

    Public Italian universities towards accrual accounting and management control

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    The paper analyzes the accounting, financial reporting and management control systems of the Italian public universities, according to the new legislation (Law 240/2010, Decree 18/2012). This reform includes two important changes: the adoption of accrual accounting and the introduction of a management control system, both mandatory from 1st January 2014. The paper provides a description of the current situation of Italian universities, which allows to understand the reality in which the reform will be implemented and to evaluate whether universities are ready to realize these important changes. For this purpose, an empirical analysis has been conducted, based on the results of a semi-structured questionnaire that was applied to the 67 public universities during the first half of 2013. Survey results indicate that not many universities possess budgeting and accounting reporting systems aligned with the new legislation; however, most of them have executed different types of efforts for the transition process
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