The definition of corporate corruption prevention during the last decade: Bibliometrics and content data for the future research agenda

The purpose of this research is to provide a valuable study about the development of literature on corruption prevention during the last decade suggesting the way for the future agenda. We collected documents with the aims to develop a structured literature review (SLR). We collected 113 documents adopting a not grey analysis. Our results shows two main research areas: (i) the corruption prevention understanding its features and using accounting and ethical activities in the business and government procurement and (ii) anticorruption measures, disclosure and behaviours as renewed tools to increase corporate governance sustainability and corporate social responsibility. This is the first time for proposing the SLR on corporate corruption preventions and renewed models directed to build an updated background and emerging issues. This paper is original because proposes for the first time the literature collection of corporate corruption prevention's models providing valuable insights, critique and definition for the future research

Public Management Reform in the U.S. and Italy: Accounting, Measurement and Financial

This article focuses primarily on efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a responsibility framework in the United States and Italy. In public management theory, management control is assumed to be a process for motivating and inspiring people to perform more effectively in the context of working in complex organizations (Jones and Thompson, 1999: 130). From this perspective, management control attempts to motivate public managers to serve the policies and purposes of the organizations to which they belong, and to meet the demands and preferences of the citizens and customers they serve. Additionally, management control is a means for correcting performance problems and including inefficient use of resources. Among the initiatives taken to implement management control systems and to control costs is the design of new or reconfigured budgeting, accounting and reporting systems. One approach to redesign is responsibility budgeting and accounting, now widely practiced internationally

Low dose rate brachytherapy (LDR-BT) as monotherapy for early stage prostate cancer in Italy: practice and outcome analysis in a series of 2237 patients from 11 institutions

OBJECTIVE: Low-dose-rate brachytherapy (LDR-BT) in localized prostate cancer is available since 15 years in Italy. We realized the first national multicentre and multidisciplinary data collection to evaluate LDR-BT practice, given as monotherapy, and outcome in terms of biochemical failure. METHODS: Between May 1998 and December 2011, 2237 patients with early-stage prostate cancer from 11 Italian community and academic hospitals were treated with iodine-125 ((125)I) or palladium-103 LDR-BT as monotherapy and followed up for at least 2 years. (125)I seeds were implanted in 97.7% of the patients: the mean dose received by 90% of target volume was 145 Gy; the mean target volume receiving 100% of prescribed dose (V100) was 91.1%. Biochemical failure-free survival (BFFS), disease-specific survival (DSS) and overall survival (OS) were estimated using Kaplan-Meier method. Log-rank test and multivariable Cox regression were used to evaluate the relationship of covariates with outcomes. RESULTS: Median follow-up time was 65 months. 5- and 7-year DSS, OS and BFFS were 99 and 98%, 94 and 89%, and 92 and 88%, respectively. At multivariate analysis, the National Comprehensive Cancer Network score (p < 0.0001) and V100 (p = 0.09) were correlated with BFFS, with V100 effect significantly different between patients at low risk and those at intermediate/high risk (p = 0.04). Short follow-up and lack of toxicity data represent the main limitations for a global evaluation of LDR-BT. CONCLUSION: This first multicentre Italian report confirms LDR-BT as an excellent curative modality for low-/intermediate-risk prostate cancer. ADVANCES IN KNOWLEDGE: Multidisciplinary teams may help to select adequately patients to be treated with brachytherapy, with a direct impact on the implant quality and, possibly, on outcome

Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization

Purpose: Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform. Design/methodology/approach: This paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA reform at the crisis outbreak. A longitudinal narrative analysis of official documents is complemented with semi-structured interviews with key policy makers and participant observations. Findings: The fiscal crisis is found to play an indirect role in the Italian GA reform, which, promoting centralization of competencies in the fields of GA, determines the intensification of the approach adopted before the crisis outbreak. Research limitations/implications: This paper extends the knowledge on the nature of post-crisis reforms by highlighting how fiscal crises can work as catalysts for paradigmatic approaches to ongoing GA reforms. This paper analyses the designing of a GA reform, whereas the long-term adaptations and outcomes of the reform are not taken into consideration. Practical implications: The tight link between GA and financial management issues featuring the current paradigmatic approaches to reforms suggests the need to design GA reforms consistently with fiscal and financial management policies. Originality/value: Whereas the extant literature on the nature of post-crisis reforms analyses the latter as responses to the former, this paper enlarges the knowledge on the topic by focusing on a peculiar instance of a GA reform that was ongoing at the crisis outbreak

Inhabit the Change: Circular Design & Iot

To solve the problems associated with precarious contemporary housing, it is essential to intervene with structural housing reform. Therefore, it is necessary to start from semantics and read space on the one hand, as a moment where history, traditions and culture meet; on the other hand, as a key to overcome obstacles and general obsolescence.The state of the art includes: repetition of self-built and unregulated low-quality typologies, high migration rate, and socio-economic changes; the consequences are: low-quality buildings, overcrowded or uninhabited urban centers, obsolete spatiality. Today, the challenge is to design in a short time and with high qualitative standards, without giving in to hypertechnology but finding a balancing strategy. It is a matter of anticipating what cannot be expected, and responding to the multitude of ever-changing needs inherent to an atypical user.“Inhabiting” in this perspective must be increasingly “smart and sustainable”. This is done through interactive design, which increasingly uses digitized services and connects objects and people. The goal is to move towards DfD, «Design for Disassembly», through “change” as a paradigm, and the solution is in our homes