205 research outputs found

    Mandatory or Not Mandatory Reporting? Insights From Italian Bank Foundations

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    3In the Italian nonprofit field, bank foundations face an increasing demand to account for their grant activity in forms that go beyond traditional financial statements. Consequently, bank foundations have developed specific reports in accordance with a 2001 Italian law that requires a mission report to be included within financial statements. This study investigates the peculiarities of social reporting documents in terms of standards used and formal characteristics, revealing different adoption levels. Contributing to an ongoing debate, the analysis of the reporting practices underlines how the due by law on social accounting could hamper the disclosure in nonprofit organizations.partially_openopenMoggi, Sara; Leardini, Chiara; Rossi, GinaMoggi, Sara; Leardini, Chiara; Rossi, Gin

    The New Era of Stakeholder Engagement: Gaining, Maintaining, and Repairing Legitimacy in Nonprofit Organizations

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    The need for nonprofits to foster legitimacy within their communities has led to growing calls for mechanisms of sound governance based on the engagement of stakeholders in organizational activities. Previous studies have investigated the mix of governance mechanisms used by nonprofits to manage legitimacy, without paying attention to the different challenges of legitimacy these organizations face. Aiming to fill this gap, this article employs a multiple case study methodology to explore how mechanisms for engaging stakeholders in governance can be shaped by the need to gain, maintain, or repair legitimacy. The findings show that formal mechanisms based on the direct designation of board members by local stakeholders play a pivotal role in repairing legitimacy. Gaining legitimacy requires actual participation of stakeholders, while maintaining legitimacy calls for formal mechanisms that balance representativeness and competencies of the leadership

    The dynamic use of a balanced scorecard in an Italian public hospital

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    Purpose: This paper aims to analyse the dynamic use of the balanced scorecard (BSC) in an Italian public hospital. Design/methodology/approach: A longitudinal case study was conducted at an Italian public teaching hospital over a period of 5 years. The emergence of dynamic use of BSC was traced over a different combination of social, political, economic and organizational realities. A deeper understanding of these realities requires the adoption of a holistic approach to BSC use. Henri's types of system use (i.e., monitoring, attention focussing, strategic decision-making and legitimizing) frame this approach in a more concrete manner. Findings: This study adds to the debate on whether BSC is used for aspects other than monitoring in public contexts. The case study offers the first example of a legitimizing use of the system and a first longitudinal case study that traces a dynamic use of BSC: the use evolves from monitoring and attention focussing to monitoring and legitimization. Norms, political parties and top managers play a determining role in this process. Originality/value: Through a longitudinal approach, this study presents how BSC can be a dynamic tool steered by legitimacy pressures. The longitudinal study explores how social, political, economic and organizational context shape the implementation and the revision of BSC affecting the use of the tool by top managers. The browse of this dynamism is supported by Henri's type of use along with an in-depth analysis of the BSC literature evolution in terms of its 'static, dynamic and expected' use

    When the Law Shapes Nonprofit Boards: The Key Role of Local Stakeholders

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    The study investigates how governance mechanisms can affect community representation within nonprofit organizations, focusing on Italian Bank Foundations where the community is on board by law. To investigate what governance arrangements increase substantive and symbolic representation, the study adjusts Guo and Musso\u2019s framework by considering several formal mechanisms for appointing board members and the residence of board members as a new aspect of descriptive representation. A content analysis of the statutes and an email survey show that formal mechanisms contribute to substantive representation, whereas descriptive and participatory arrangements enhance symbolic representation. In addition, this study explores the moderating influence of local stakeholders in appointing board members, offering a wider point of view on the relationships among the five dimensions of representation

    ERCC6L2-related disease: a novel entity of bone marrow failure disorder with high risk of clonal evolution

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    ERCC excision repair 6 like 2 (ERCC6L2) gene encodes for different helicase-like protein members of the Snf2 family involved in transcription-coupled nucleotide excision repair and in cell proliferation. Germline homozygous mutations in children and adults predispose to a peculiar bone marrow failure phenotype characterized by mild hematological alterations with a high risk of developing acute myeloid leukemia. The outcome for patients with leukemia progression is dismal while patients undergoing hematopoietic stem cell transplantation in the early stage have better outcomes. The ERCC6L2-related hematological disease presents a high penetrance, posing important questions regarding the treatment strategies and possible preemptive approaches. This review describes the biological function of ERCC6L2 and the clinical manifestations of the associated disease, trying to focus on the unsolved clinical questions

    Meeting local community needs. A dashboard from the stakeholder engagement experience

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    The paper explores how grant-making foundations widely engage local communities in decision-making processes, reporting and definition of strategies that could help the socio-economic development of the territory. Using Italian Bank Foundations (IBFs) as a case study, the paper maps the tools that enhance a dialog with the local community, and provides a valuable dashboard to support NPOs in meeting needs of local communities for long term planning and decision-making activities. A portfolio of engagement activities will be set and the engagement tools will be classified according to the levelof engagement they allow

    The role of presepsin in pediatric patients with oncological and hematological diseases experiencing febrile neutropenia

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    Febrile neutropenia (FN) represents one of the main complications of pediatric patients with oncological and hematological diseases. In these patients, it is crucial to identify bacterial infections. The aim of this study is to evaluate presepsin as an early biomarker of bacterial infections during FN. We compared patients with oncological and hematological diseases and a 2:1 age-matched healthy control group. In the FN group, we evaluated 4 biomarkers, namely, C reactive protein (CRP), procalcitonin (PCT), interleukin 6 (IL6) and presepsin at the onset of fever (T0) and 48 h after T0 (T1). In the control group, we only evaluated presepsin. We enrolled a total of 41 children with oncological and hematological diseases disease experiencing 50 FN episodes and 100 healthy patients in the control group. In patients with FN, we found that presepsin was significantly higher than in the control group (p < 0.001). However, in the FN group, we did not find a statistically significant difference between patients with and without bacteremia (p = 0.989 at T0, p = 0.619 at T1). Presepsin values at T1 were higher in patients experiencing an unfavorable outcome (p = 0.025). This study shows that presepsin increases in neutropenic patients, but it only revealed useful in predicting an unfavorable outcome 48 h from the onset of fever

    Diamond-like carbon coatings for cryogenic operation of particle detectors

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    Characterization of diamond-like carbon (DLC) coatings at cryogenic temperatures (down to 77 K) is presented, covering the electrical resistivity range of practical interest to gaseous and liquid particle instrumentation: 10^-1-10^5 Mohm/sq. The good behaviour observed in terms of linearity, surface uniformity and stability with time and transported charge add to other well-known characteristics like low chemical reactivity and tolerance to radiation. The observed temperature dependence and stability of electrical properties with transported charge is consistent with a conductivity mechanism based on 2-dimensional variable-range electron hopping, as expected for the surface conductivity of thin films made from amorphous carbon. First results from a resistive-protected WELL detector ('RWELL') built with DLC and operated close to the liquid-vapor coexistence point of argon (87.5 K at 1 bar) are presented.Comment: 22 pages, 14 figure
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