A new third sector intellectual capital model

The Intellectual Capital (IC) report has become a fundamental tool in the disclosure of non-profit activities, since it is necessary to use a correct framework to represent IC. To achieve the aim of the paper the work is developed as follows: the existing literature on non-profit organizations (NPOs) and IC is examined and relevant aspects to be measured by IC indicators and disclosed by an IC report in the above context are brought into focus. Then extant frameworks for IC reporting are outlined in order to verify whether they fit the aspects qualified as relevant in NPOs and it is pointed out what they lack with reference to the NPOs context. The aim of the paper is to propose an original framework containing a new set of indicators. The proposed framework is tested in an Italian NPO. The result is to disclose new aspects of activity carried out by NPOs involving knowledge, skill and their relationship with the surrounding communit

A new Intellectual capital framework in the no profit sector

Intellectual capital (IC) is a key driver in value creation. According with the above more and more companies, for profit as well as no profit organizations (NPOs), direct their attention to new tools able to communicate to the stakeholders their intangible assets as value creator driver. IC in for-profit companies, but especially in NPOs is positively correlated with the performance. For this reason, during the last years the interest in the importance of IC in NPOs is increased. IC report becomes a fundamental tool in the disclosure of the NPOs’activities. Nowdays is necessary to use a correct frame work to represent the IC in terms of knowledge, skill, procedures and relationship spread into the organization. The aim of the paper is to propose an original framework for IC report addressed to NPOs. To reach paper’s aim the work is developed as follow: first of all is examined existing literature on NPOs and IC in order to identify relevant features of IC in NPOs, and are focused relevant aspects to be measured by IC indicators and disclosed by IC report in the above context. Then are outlined extant frameworks for IC report in order to verify if they fit the aspects qualified as relevant in NPOs and point out what they lack with reference to NPOs context. On these basis the work proposes an original framework, with a new set of indicators inside, that would better fit to NPOs features. Finally the proposed framework is tested in an Italian NPO. The result is to disclose new aspects of the activity carried on by NPOs on the side of knowledge, skill and relationship with the surrounding community

Relationships between body fat distribution, epicardial fat and obstructive sleep apnea in obese patients with and without metabolic syndrome.

BACKGROUND: Obstructive sleep apnea (OSA) and metabolic syndrome, both closely related to obesity, often coexist in affected individuals; however, body mass index is not an accurate indicator of body fat and thus is not a good predictor of OSA and other comorbidities. The aim of this study was to investigate whether the occurrence of OSA could be associated with an altered body fat distribution and a more evident cardio metabolic risk independently from obesity and metabolic syndrome. METHODS AND RESULTS: 171 consecutive patients (58 men and 113 women) were included in the study and underwent overnight polysomnography. Anthropometric data, blood pressure, lipid profile, glycaemic parameters were recorded. Body composition by DXA, two-dimensional echocardiography and carotid intima/media thickness measurement were performed. 67 patients (39.2%) had no OSA and 104 (60.8%) had OSA. The percentage of patients with metabolic syndrome was significantly higher among OSA patients (65.4%) that were older, heavier and showed a bigger and fatter heart compared to the control group. Upper body fat deposition index , the ratio between upper body fat (head, arms and trunk fat in kilograms) and lower body fat (legs fat in kilograms), was significantly increased in the OSA patients and significantly related to epicardial fat thickness. In patients with metabolic syndrome, multivariate regression analyses showed that upper body fat deposition index and epicardial fat showed the best association with OSA. CONCLUSION: The occurrence of OSA in obese people is more closely related to cardiac adiposity and to abnormal fat distribution rather than to the absolute amount of adipose tissue. In patients with metabolic syndrome the severity of OSA is associated with increase in left ventricular mass and carotid intima/media thickness

Linear regression analysis between epicardial fat thickness (EFT) and upper body fat deposition index (UFDI).

<p>r = 0.51223; p<0.001</p

Characteristics of patients with metabolic syndrome according to the severity of sleep disordered breathing.

<p>Values represent mean±standard deviation unless otherwise indicated.</p>a<p>p<0.05 vs no OSA.</p>b<p>p<0.01 vs no OSA.</p>c<p>p<0.001 vs. no OSA.</p

Body composition (upper) echocardiographic findings and cIMT measurements (lower) according to the severity of sleep disordered breathing.

<p>Values represent mean±standard deviation unless otherwise indicated.</p>a<p>p<0.05 vs no OSA.</p>b<p>p<0.01 vs no OSA.</p>c<p>p<0.001 vs. no OSA.</p

Evaluation of effects of age, sex, BMI, WC, HC, WHR and UFDI on AHI with multivariate regression analysis in patients with metabolic syndrome (adjusted R² = 52483790; p<00002).

<p>Evaluation of effects of age, sex, BMI, WC, HC, WHR and UFDI on AHI with multivariate regression analysis in patients with metabolic syndrome (adjusted R² = 52483790; p<00002).</p