ASSESSING THE BUSINESS INCUBATORS’ PERFORMANCE REFERRING THE LOCAL DEVELOPMENT IN ITALY

Literature assign to business incubators an important role in promoting innovative entrepreneurship and economic growth. This study investigates the relationship between incubators performance and local development in Italy, focusing on those characteristics of regional contexts that enhance the role of incubators. Using a sample of 162 incubators, the regional economic index for 18 regions and the performance data for 405 new technology ventures located within these regions, we show that the local context features play a positive effect on the incubators performance. The nature of founders team of incubators is also important to implement effective entrepreneurial initiatives, while the sectorial specialization isn’t an essential requirement for the success of NTVs. Different factors of local context contribute positively to generate an environment that enhance the incubators’ activities

Exploring blockchain in the accounting domain: a bibliometric analysis

Abstract Purpose – Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research. Design/methodology/approach – This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis. Findings – Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain. Research limitations/implications – The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners. Originality/value – This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers

Tradizione e innovazione della comunicazione non finanziaria: la “prontezza” delle società quotate all’adozione della Direttiva 2014/95/UE

Obiettivo di questo lavoro è analizzare la predisposizione delle società quotate italiane ad adottare la direttiva 2014/95, rispondendo alla seguente domanda di ricerca: “Ad oggi, quali sono le informazioni richieste dalla nuova direttiva, che vengono già fornite dalle principali società italiane, nella relazione sulla gestione?”. Al fine di rispondere a tale domanda e verificare così l’attuale grado di disclosure compatibile con le richieste della direttiva, abbiamo analizzato il contenuto delle relazioni sulla gestione pubblicate, nei bilanci consolidati 2015, da tutte le società incluse nel MIB40. I risultati consentono di trarre interessanti indicazioni sia per le aziende che saranno obbligate ad adeguarsi alla direttiva esaminata nei bilanci dell’esercizio 2017, che per il legislatore che dovrà procedere alla sua adozione nei diversi Paesi membri. Il lavoro è strutturato come segue: nel paragrafo 2 si offre un inquadramento della letteratura esistente sul tema; nel paragrafo 3 si sintetizzano gli elementi innovativi della direttiva 2014/95 in merito alla disclosure non finanziaria; nel paragrafo 4 si descrive la metodologia adottata ed infine nel paragrafo 5 si presentano e si discutono i risultati della ricerca empirica, facendoli seguire dalle conclusioni

Tradizione e innovazione della comunicazione non finanziaria: la “prontezza” delle società quotate all’adozione della Direttiva 2014/95/UE

Obiettivo di questo lavoro è analizzare la predisposizione delle società quotate italiane ad adottare la direttiva 2014/95, rispondendo alla seguente domanda di ricerca: “Ad oggi, quali sono le informazioni richieste dalla nuova direttiva, che vengono già fornite dalle principali società italiane, nella relazione sulla gestione?”. Al fine di rispondere a tale domanda e verificare così l’attuale grado di disclosure compatibile con le richieste della direttiva, abbiamo analizzato il contenuto delle relazioni sulla gestione pubblicate, nei bilanci consolidati 2015, da tutte le società incluse nel MIB40. I risultati consentono di trarre interessanti indicazioni sia per le aziende che saranno obbligate ad adeguarsi alla direttiva esaminata nei bilanci dell’esercizio 2017, che per il legislatore che dovrà procedere alla sua adozione nei diversi Paesi membri. Il lavoro è strutturato come segue: nel paragrafo 2 si offre un inquadramento della letteratura esistente sul tema; nel paragrafo 3 si sintetizzano gli elementi innovativi della direttiva 2014/95 in merito alla disclosure non finanziaria; nel paragrafo 4 si descrive la metodologia adottata ed infine nel paragrafo 5 si presentano e si discutono i risultati della ricerca empirica, facendoli seguire dalle conclusioni

The characteristics of adjacent anatomy of mandibular third molar germs: a CBCT pilot study in patients with Osteogenesis Imperfecta

(1) Objectives: The aim of our study was to investigate the anatomical features of lower third molar and its adjacent anatomical connections in type I Osteogenesis Imperfecta (OI) patients through cone beam computed tomography (cbct). (2) Methods: The study was conducted among 25 patients, 13 patients with type I OI and 12 control patients (individuals with no disorders and no treatment); average age was 15.44 ± 2.06, 23 third molar germs for each group. The germs have been compared to the parameters using the Mann-Whitney test. A chi-square test was also used to investigate the correlation between the status case/control and tooth development stage. (3) Results: Mann-Whitney test showed significant differences between cases and controls: diameter of the tooth germ in toto (U = 93.5; p < 0.001), tooth development stage, (U = 145; p < 0.01), roots length (U = 44.5; p < 0.01), cementoenamel junction diameter (U = 157.5; p < 0.05), size of the pulp chamber (U = 95.5; p < 0.05). Type I OI is not associated with the relationship between the germ of mandibular third molar and alveolar canal on axial plane (χ2 = 4.095; p = 0.129), and parasagittal (χ2 = 4.800; p = 0.091). The association between type I OI and relationship with the germ of mandibular third molar and alveolar canal on the coronal plane has been significant (χ2 = 9.778; p < 0.05) as the perforation of the lingual cortical bone in the region of mandibular third molar tooth germ (χ2 = 11.189; p < 0.01). (4) Conclusions: The results confirm the cbct accuracy in the evaluation of bone density in type I OI patients giving also the opportunity to study the tridimensional anatomy of germs and the adjacent anatomical structures in order to avoid any perioperative complications

"Non-phosphaturic" variant of phosphaturic mesenchymal tumor of the middle ear expressing multiple phosphatonins

Phosphaturic mesenchymal tumors (PMTs) are rare tumors commonly arising in soft tissues and bones. They are the main cause of tumor-induced osteomalacia (TIO), a paraneoplastic syndrome caused by production of FGF23 and other phosphatonins. “Non-phosphaturic” variant of PMTs (i.e., not associated with TIO) have been also reported. We describe a patient with a PMT of the middle ear, a very rare site for PMTs, in which TIO failed to develop although three phosphatonins were expressed

Carcinoma cuniculatum of the larynx

Carcinoma cuniculatum (CC) is a rare clinicopathologic variant of squamous cell carcinoma. Histologically, it is characterized by invasive growth of bland, acanthotic, and keratinizing squamous epithelium that forms multiple rabbit burrow-like, keratin-filled crypts and sinuses. We present a 51-year-old male smoker with CC of the left vocal cord. The tumor was staged T1a and the patient was disease-free 12 months after surgery. To our knowledge, this is the fourth case of CC of the larynx reported in the English literature and the first, due to its early diagnosis, where radical surgery was not performed. We highlight the necessity for awareness of this entity and coordination between otolaryngologists, radiologists, and pathologists for early diagnosis and organ-sparing surgical treatment

Bioresorbable Nanostructured Chemical Sensor for Monitoring of pH Level In Vivo

Here, the authors report on the manufacturing and in vivo assessment of a bioresorbable nanostructured pH sensor. The sensor consists of a micrometer-thick porous silica membrane conformably coated layer-by-layer with a nanometer-thick multilayer stack of two polyelectrolytes labeled with a pH-insensitive fluorophore. The sensor fluorescence changes linearly with the pH value in the range 4 to 7.5 upon swelling/shrinking of the polymer multilayer and enables performing real-time measurements of the pH level with high stability, reproducibility, and accuracy, over 100 h of continuous operation. In vivo studies carried out implanting the sensor in the subcutis on the back of mice confirm real-time monitoring of the local pH level through skin. Full degradation of the pH sensor occurs in one week from implant in the animal model, and its biocompatibility after 2 months is confirmed by histological and fluorescence analyses. The proposed approach can be extended to the detection of other (bio)markers in vivo by engineering the functionality of one (at least) of the polyelectrolytes with suitable receptors, thus paving the way to implantable bioresorbable chemical sensors