An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical or theoretical aspects of the proposed new cost models. In particular, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and organizational/behavioral factors that influence effective implementation. Recently a great attention has been paid by researchers on the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding processes and contingent variables working through time in relation with these changes. Improved analysis can be obtained by undertaking replication studies based on larger number of responses and/or across geographic and cultural borders. Whitin the boundaries of a contingent framework analysis, this paper has provided additional insights into areas relating to factors influencing the level of sophistication of product cost systems in Italy. The paper presents the comparison of two survey results carried on in a ten years distance on the same sample of Italian largest companies. These two long-distance surveys provide the opportunity to assess the changes occurred in the companies that in 1996 declared the adoption of (or the interest in adopting) ABC and Target costing (Cinquini et al., 1999).Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. The research findings pinpoint that only “importance of cost information” and “cost structure”, among the contextual variables considered in the more recent survey responses, are positive and significant in relation with increasing in implementation of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is maximized.Management accounting innovations, Activity-Based Costing, Target costing, Product costing design, Cost system sophistication, Contingent factors

An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical or theoretical aspects of the proposed new cost models. In particular, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and organizational/behavioral factors that influence effective implementation. Recently a great attention has been paid by researchers on the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding processes and contingent variables working through time in relation with these changes. Improved analysis can be obtained by undertaking replication studies based on larger number of responses and/or across geographic and cultural borders. Whitin the boundaries of a contingent framework analysis, this paper has provided additional insights into areas relating to factors influencing the level of sophistication of product cost systems in Italy. The paper presents the comparison of two survey results carried on in a ten years distance on the same sample of Italian largest companies. These two long-distance surveys provide the opportunity to assess the changes occurred in the companies that in 1996 declared the adoption of (or the interest in adopting) ABC and Target costing (Cinquini et al., 1999).Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. The research findings pinpoint that only “importance of cost information” and “cost structure”, among the contextual variables considered in the more recent survey responses, are positive and significant in relation with increasing in implementation of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is maximized.Management accounting innovations, Activity-Based Costing, Target costing, Product costing design, Cost system sophistication, Contingent factors

Ropivacaine vs tetracaine in topical anesthesia for intravitreal injection

Aim: The object of the study was to evaluate the long term efficacy and safety of ropivacaine 0,5% vs tetracaine 0,5% for topical anesthesia in intravitreal injection of dexamethasone in patients with diabetic macular edema (DME) and anti-vascular endothelial growth factor (VEGF) therapy. Methods: Thirty-seven patients were enrolled in the study. Intravitreal anti-vascular endothelial growth factor (VEGF) and Dexamethasone were placed in DME patients. Intravitreal administration determines appropriate and long-lasting drug's concentration without systemic side effects. Topical anesthesia under ropivacaine 0,5% vs tetracaine 0,5% was performed. Results: Intravitreal injection without any supplemental anesthesia and sedation was realized. Patients reported mild pain (recorded by a 0 to 10 scale) during the procedure with optimal operative result. Conclusions: Topical anesthesia with ropivacaine and tetracaine is safe and effective in intravitreal injection. The long-lasting anesthesia secured low pain during this limited but unpleasant procedure

An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical or theoretical aspects of the proposed new cost models. In particular, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and organizational/behavioral factors that influence effective implementation. Recently a great attention has been paid by researchers on the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding processes and contingent variables working through time in relation with these changes. Improved analysis can be obtained by undertaking replication studies based on larger number of responses and/or across geographic and cultural borders. Whitin the boundaries of a contingent framework analysis, this paper has provided additional insights into areas relating to factors influencing the level of sophistication of product cost systems in Italy. The paper presents the comparison of two survey results carried on in a ten years distance on the same sample of Italian largest companies. These two long-distance surveys provide the opportunity to assess the changes occurred in the companies that in 1996 declared the adoption of (or the interest in adopting) ABC and Target costing (Cinquini et al., 1999).Moreover, the time elapsed could allow the perception about adopters’ behavior, along different stages of the diffusion process of advanced costing techniques. The research findings pinpoint that only “importance of cost information” and “cost structure”, among the contextual variables considered in the more recent survey responses, are positive and significant in relation with increasing in implementation of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a “fad and fashion” behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is maximized

critical relative indentation depth in carbon based thin films

Abstract The thin film hardness estimation by nanoindentation is influenced by substrate beyond a critical relative indentation depth (CRID). In this study we developed a methodology to identify the CRID in amorphous carbon film. Three types of amorphous carbon film deposited on silicon have been studied. The nanoindentation tests were carried out applying a 0.1–10 mN load range on a Berkovich diamond tip, leading to penetration depth-to-film thickness ratios of 8–100%. The work regained during unloading ( W e ) and the work performed during loading ( W t ) was estimated for each indentation. The trend of unload-to-load ratio ( W e / W t ) data as a function of depth has been studied. W e / W t depth profiles showed a sigmoid trend and the data were fitted by means of a Hill sigmoid equation. Using Hill sigmoid fit and a simple analytical method it is possible to estimate CRID of carbon based films

Optimization and validation of a LC-HRMS method for aflatoxins determination in urine samples

Mycotoxins’ exposure by inhalation and/or dermal contact can occur in different branches of industry especially where heavily dusty settings are present and the handling of dusty commodities is performed. This study aims to explore the possible contribution of the occupational exposure to aflatoxins by analysing urine samples for the presence of aflatoxins B1 and M1 and aflatoxin B1-N7-guanine adduct. The study was conducted in 2017 on two groups of volunteers, the workers group, composed by personnel employed in an Italian feed plant (n = 32), and a control group (n = 29), composed by the administrative employees of the same feed plant; a total of 120 urine samples were collected and analysed. A screening method and a quantitative method with high-resolution mass spectrometry determination were developed and fully validated. Limits of detections were 0.8 and 1.5 pg/mLurine for aflatoxin B1 and M1, respectively. No quantitative determination was possible for the adduct aflatoxin B1-N7-guanine. Aflatoxin B1 and its adduct were not detected in the analysed samples, and aflatoxin M1, instead, was found in 14 samples (12%) within the range 1.9–10.5 pg/mLurine. Only one sample showed a value above the limit of quantification (10.5 pg/mLurine). The absence of a statistical difference between the mean values for workers and the control group which were compared suggests that in this specific setting, no professional exposure occurs. Furthermore, considering the very low level of aflatoxin M1 in the collected urine samples, the contribution from the diet to the overall exposure is to be considered negligible

Biomonitoring data for assessing aflatoxins and ochratoxin a exposure by italian feedstuffs workers

Mycotoxins exposure by inhalation and/or dermal contact is possible in different branches of industry especially where heavily dusty settings are present and the handling of dusty commodities is performed. This study aims to explore the validity of the biomonitoring as a tool to investigate the intake of mycotoxins in a population of workers operating in an Italian feed plant. Serum samples were collected for the determination of aflatoxins B1 (AFB1), AFB1-Lysine adduct and ochratoxin A (OTA). A method based on liquid-liquid extraction coupled with high resolution mass spectrometry determination was developed and fully validated. For AFB1, a high number of non-detected samples (90%) was found and no statistical difference was observed comparing workers and control group. None of the analyzed samples showed the presence of AFB1-Lysine adduct. For OTA, the 100% of the analyzed samples was positive with a 33% of the samples showing a concentration higher than the limit of quantification (LOQ), but no statistical difference was highlighted between the average levels of exposed and control groups. In conclusion, the presence of AFB1 and OTA in serum cannot be attributable to occupational exposure

Genomic profiling by whole-genome single nucleotide polymorphism arrays in Wilms tumor and association with relapse

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On the origin and propagation of the COVID-19 outbreak in the Italian Province of Trento, a tourist region of Northern Italy

15openInternationalItalian coauthor/editorBackground: Trentino is an Italian province with a tourism-based economy, bordering the regions of Lombardy and Veneto, where the two earliest and largest outbreaks of COVID-19 occurred in Italy. The earliest cases in Trentino were reported in the first week of March 2020, with most of the cases occurring in the winter sport areas in the Dolomites mountain range. The number of reported cases decreased over the summer months and was followed by a second wave in the autumn and winter of 2020. Methods: we performed high-coverage Oxford Nanopore sequencing of 253 positive SARS-CoV-2 swabs collected in Trentino between March and December 2020. Results: in this work, we analyzed genome sequences to trace the routes through which the virus entered the area, and assessed whether the autumnal resurgence could be attributed to lineages persisting undetected during summer, or as a consequence of new introductions. Conclusions: Comparing the draft genomes analyzed with a large selection of European sequences retrieved from GISAID we found that multiple introductions of the virus occurred at the early stage of the epidemics; the two epidemic waves were unrelated; the second wave was due to reintroductions of the virus in summer when traveling restrictions were upliftedopenBianco, Luca; Moser, Mirko; Silverj, Andrea; Micheletti, Diego; Lorenzin, Giovanni; Collini, Lucia; Barbareschi, Mattia; Lanzafame, Paolo; Segata, Nicola; Pindo, Massimo; Franceschi, Pietro; Rota-Stabelli, Omar; Rizzoli, Annapaola; Fontana, Paolo; Donati, ClaudioBianco, L.; Moser, M.; Silverj, A.; Micheletti, D.; Lorenzin, G.; Collini, L.; Barbareschi, M.; Lanzafame, P.; Segata, N.; Pindo, M.; Franceschi, P.; Rota-Stabelli, O.; Rizzoli, A.; Fontana, P.; Donati, C

Local lymph node involvement in pediatric renal cell carcinoma: A report from the Italian TREP project

Background. One of the most important adverse prognostic factors for adult renal cell carcinoma (RCC) is the retroperitoneal lymph node involvement. The aim of this article is to study the prognostic significance of local lymph node involvement in pediatric RCC and the role of retroperitoneal lymph node dissection (RLND) at diagnosis. Procedure. The series included 16 patients with RCC and lymph nodes involvement registered in the Italian Rare Tumors Pediatric Age (TREP) project, accounting for 26.2% of 61 pediatric RCC observed at AIEOP centers. Results. A radical nephrectomy was performed in all cases: at diagnosis in 12 cases, after preoperative chemotherapy (CT) in 4 cases. As a part of the same procedure 9 patients underwent RLND, and 7 received a more limited lymph nodes resection. Five (31.2%) developed disease recurrence 2-34 months after diagnosis (median, 6 months) plus 1 developed progression; 6 patients died, 1 of them from secondary leukemia. Among the nine patients receiving RLND, eight are alive and disease free. This compares with only one patient surviving among the seven receiving a more limited lymph nodes resection. The estimated 25-year PFS and OS rates for all patients were 61.4% (95% CI 33.2-80.5) and 50.8% (95% CI 16.5-77.5), respectively. Conclusions. Lymph node involvement is an unfavorable prognostic factor in children with RCC. RLND appears to be a critical factor to improve the outcome. However, when compared to similar adult patients, the outcome in children appears to be better, suggesting that pediatric RCC, or the host, may be critical differences. © 2008 Wiley-Liss, Inc