From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a

In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting. This practice is at the beginning in Europe and especially in Italy where only few listed companies have decided to face the multitude of challenges the integrated report implies. Considering the relevance of such a new form of communication, the paper examines the main steps carried out by an Italian listed company moving towards the integrated report. The research has been conducted by adopting a qualitative case study approach, by focusing on Sabaf S.p.a, an Italian listed medium sized company belonging to the Star Segment. This company has been selected because it was one of the first adopters of the integrated report among the Italian listed companies. The study builds on data gathered through sites visits, structured interviews and company materials. The paper examines Sabaf’s transition from the corporate social responsibility report to the integrated report, aiming at answering the following research question: Why has Sabaf moved to integrated reporting? Which are Sabaf’s main steps towars the integrated report? How is the Sabaf’s integrated reporting process going? The findings should be of interest to a number of parties including Standard Setters, firms, financial advisors, auditors and users of non-financial statements

Pyroclastic lumps: quick diapiric structures off the Naples Bay, Italy. European Geophysical Society (EGS), 25th General Assembly, Millenium Conference on Earth, Planetary & Solar Systems. Nice (France) 25-29 Aprii 2000.

Sacchi M., D'Argenio B., Morra V., Petrazzuoli S., Àiello G., Budillon F., Samacchiaro G. and Tonielli R., 2000. Pyroclastic lumps: quick diapiric structures off the Naples Bay, Italy. European Geophysical Society (EGS), 25th General Assembly, Millenium Conference on Earth, Planetary & Solar Systems. Nice (France) 25-29 Aprii 2000

Small area estimation of poverty indicators under partitioned area-level time models

This paper deals with small area estimation of poverty indicators. Small area estimators of these quantities are derived from partitioned time-dependent area-level linear mixed models. The introduced models are useful for modelling the different behaviour of the target variable by sex or any other dichotomic characteristic. The mean squared errors are estimated by explicit formulas. An application to data from the Spanish Living Conditions Survey is given

Small area estimation of poverty indicators under partitioned area-level time models

This paper deals with small area estimation of poverty indicators. Small area estimators of these quantities are derived from partitioned time-dependent area-level linear mixed models. The introduced models are useful for modelling the different behaviour of the target variable by sex or any other dichotomic characteristic. The mean squared errors are estimated by explicit formulas. An application to data from the Spanish Living Conditions Survey is given

Small area estimation of poverty indicators under partitioned area-level time models

This paper deals with small area estimation of poverty indicators. Small area estimators of these quantities are derived from partitioned time-dependent area-level linear mixed models. The introduced models are useful for modelling the different behaviour of the target variable by sex or any other dichotomic characteristic. The mean squared errors are estimated by explicit formulas. An application to data from the Spanish Living Conditions Survey is given.Peer Reviewe

Design and Optimization of an Active Leveling System Actuator for Lunar Lander Application

This work proposes a systematic methodology for designing an active leveling system (ALS) actuator for lunar landing application. The ALS actuator is integrated into an inverted tripod leg layout, exploiting a honeycomb crushable damper as a shock absorber. The proposed ALS actuator is fitted within the leg’s primary strut and features a custom permanent-magnet synchronous machine rigidly coupled with a lead screw. The actuator aims to both provide proper leg deployment functioning and compensate for the different shock absorber deformations during landing. The leg dynamic behavior is simulated through a parameterized multi-body model to investigate different landing scenarios. First, a parametric sensitivity approach is used to optimize the transmission system and the electric machine characteristics. Then, the electric motor model is numerically validated and optimized through electromagnetic finite element analysis. To validate the proposed ALS design methodology, a virtual test bench is used to assess the ALS performances under different load scenarios. It is found that the proposed methodology is able to yield a compact, well-sized actuator which is numerically validated with the EL3 platform as a case study