Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)

The Papal States represent a unique and long period in Italian government and in the government of the Roman Catholic Church prior to Italy's unification in 1870. The 25-year period prior to unification was a particularly tumultuous period when the Papal States struggled for survival, faced military and popular challenges and became increasingly indebted. Accounting could become an important tool to assist decision-making and enhance the Papal States' sustainability, as shown by the governance reforms promulgated by Pope Pius IX in this period. Nevertheless, accountants chose what to make visible and emphasised secular, rather than the sacred aspects of the Papal States. Despite reforms, there was a disconnection between the leaders and the accountants. This research therefore examines the role of accounting in such an institution, and extends the concept of a sacred-secular divide to a state government beset by resource constraints and challenged to fulfil its spiritual aims

The accounting history research in the “Rivista Italiana di Ragioneria” (Italian Accounting Review): 1901 - 2015

This study investigates the evolution of accounting history research in Italy throughout the analysis of the historical publications on the most important generalist accounting journal – the “Italian Accounting Review” (IAR, “Rivista Italiana di Ragioneria”). Following the studies on the patterns of publications in the accounting history research (Carnegie and Potter, 2000; Carnegie et al., 2003; De Serra Faria, 2008; Bisman 2012; Fowler and Keeper, 2016) we tracked the accounting history contributions in IAR over 115 years, from 1901 to 2015. Our longitudinal analysis included number and subject areas of the tracked contributions. The findings support the consolidated tradition of the historical perspective for the Italian accounting researchers. They also reveal emerging topics and developing fields of historical enquiry that could be addressed in future. We make a call for more research on accounting history in specific contexts, through knowledge creation in diverse languages and settings

The Tumor-Immune Microenvironment and Response to Radiation Therapy

Chemotherapy and radiation therapy (RT) are standard therapeutic modalities for patients with cancer, including breast cancer. Historic studies examining tissue and cellular responses to RT have predominantly focused on damage caused to proliferating malignant cells leading to their death. However, there is increasing evidence that RT also leads to significant alterations in the tumor microenvironment, particularly with respect to effects on immune cells infiltrating tumors. This review focuses on tumor-associated immune cell responses following RT and discusses how immune responses may be modified to enhance durability and efficacy of RT

Neutralization of Botulinum Neurotoxin by a Human Monoclonal Antibody Specific for the Catalytic Light Chain

Background: Botulinum neurotoxins (BoNT) are a family of category A select bioterror agents and the most potent biological toxins known. Cloned antibody therapeutics hold considerable promise as BoNT therapeutics, but the therapeutic utility of antibodies that bind the BoNT light chain domain (LC), a metalloprotease that functions in the cytosol of cholinergic neurons, has not been thoroughly explored. Methods and Findings: We used an optimized hybridoma method to clone a fully human antibody specific for the LC of serotype A BoNT (BoNT/A). The 4LCA antibody demonstrated potent in vivo neutralization when administered alone and collaborated with an antibody specific for the HC. In Neuro-2a neuroblastoma cells, the 4LCA antibody prevented the cleavage of the BoNT/A proteolytic target, SNAP-25. Unlike an antibody specific for the HC, the 4LCA antibody did not block entry of BoNT/A into cultured cells. Instead, it was taken up into synaptic vesicles along with BoNT/A. The 4LCA antibody also directly inhibited BoNT/A catalytic activity in vitro. Conclusions: An antibody specific for the BoNT/A LC can potently inhibit BoNT/A in vivo and in vitro, using mechanisms not previously associated with BoNT-neutralizing antibodies. Antibodies specific for BoNT LC may be valuable components o

T-cell metagene predicts a favorable prognosis in estrogen receptor-negative and HER2-positive breast cancers

Introduction: Lymphocyte infiltration (LI) is often seen in breast cancer but its importance remains controversial. A positive correlation of human epidermal growth factor receptor 2 (HER2) amplification and LI has been described, which was associated with a more favorable outcome. However, specific lymphocytes might also promote tumor progression by shifting the cytokine milieu in the tumor. Methods: Affymetrix HG-U133A microarray data of 1,781 primary breast cancer samples from 12 datasets were included. The correlation of immune system-related metagenes with different immune cells, clinical parameters, and survival was analyzed. Results: A large cluster of nearly 600 genes with functions in immune cells was consistently obtained in all datasets. Seven robust metagenes from this cluster can act as surrogate markers for the amount of different immune cell types in the breast cancer sample. An IgG metagene as a marker for B cells had no significant prognostic value. In contrast, a strong positive prognostic value for the T-cell surrogate marker (lymphocyte-specific kinase (LCK) metagene) was observed among all estrogen receptor (ER)-negative tumors and those ER-positive tumors with a HER2 overexpression. Moreover ER-negative tumors with high expression of both IgG and LCK metagenes seem to respond better to neoadjuvant chemotherapy. Conclusions: Precise definitions of the specific subtypes of immune cells in the tumor can be accomplished from microarray data. These surrogate markers define subgroups of tumors with different prognosis. Importantly, all known prognostic gene signatures uniformly assign poor prognosis to all ER-negative tumors. In contrast, the LCK metagene actually separates the ER-negative group into better or worse prognosis

Gene expression analysis reveals a different transcriptomic landscape in female and male breast cancer

International audienceMale breast cancer (MBC) is a poorly characterized disease because of its rarity. Clinical management is based on results obtained from randomized trials conducted in women notwithstanding data in the literature suggesting relevant gender-associated differences in terms of biological and clinical behavior. However, a genome-wide characterization of MBC on a transcriptional level is lacking. In this study, gene expression profiles of 37 estrogen receptor positive (ER+) MBC specimens were compared to that of 53 ER+ Female Breast Cancer (FBC) samples similar for clinical and patho-biological features. Almost 1000 genes were found differentially expressed (FDR < 1%) between female and male patients and biological interpretation highlighted a gender-associated modulation of key biological processes ranging from energy metabolism to regulation of translation and matrix remodeling as well as immune system recruitment. Moreover, an analysis of genes correlated to steroid receptors and ERBB2 suggested a prominent role for the androgen receptor in MBC with a minor relevance for progesterone receptor and ERBB2, although, similarly to FBC, a genomic amplification could be observed. Our findings support the idea that breast cancer is a quite different disease in male and female patients and the underlying gender-related biological differences are likely to have clinical implications connected with different susceptibility to treatment

Profili economico-aziendali, civilistici e fiscali del conferimento dell’azienda: un’operazione straordinaria da rivalutare

The transfer of a business branch through a contribution in kind is an interesting extraordinary transaction because it allows to adapt the company size enlarging or reducing it. Therefore, it represents an efficacious alternative to the company merger and demerger. Nevertheless, till ten years ago, the last ones have always been privileged in a taxation point of view. Now, the taxation gap between these operations have been cancelled. Moreover, the 2008 Financial Act has significantly simplified its tax treatment. In spite of this, the company merger and demerger continue to be preferred because they are more known. Therefore, the present work aims to highlight the features and the advantages of the transfer of a business branch through a contribution in kind as well as its juridical obligations and fulfilments and, finally, its tax rules and regulations

I dibattiti scientifici nelle pagine della Rivista Italiana di Ragioneria dalla fondazione al 1950

Il lavoro intende illustrare i dibattiti scientifici che hanno interessato la ragioneria italiana nei primi cin-quant’anni del XX secolo letti attraverso le pagine della Rivista Italiana di Ragioneria (l’attuale Rivista Italiana di Ra-gioneria e di Economia Aziendale), l’unica che, fondata nel 1901, è ancora esistente dopo centotredici anni di ininter-rotte pubblicazioni. In quel cinquantennio, estremamente fecondo per la nostra disciplina, si è assistito al tramonto del paradigma cerboniano (teorica personalistica del conto e logismografia) ed alla piena affermazione di quello bestano (teorica dei conti “a valore”, sistema patrimoniale e ragioneria “scientifica”) e, successivamente, al declino di quest’ultimo ed al trionfo del paradigma zappiano (sistema reddituale e economia aziendale). La lettura della Rivista ci permette di vedere e di apprezzare, come in un film che abbraccia un arco di mezzo secolo, i protagonisti, le idee e le lotte, talvolta aspre, che si sono inanellate nel tempo per sostenere le diverse impostazioni. La ricerca è stata svolta at-traverso l’analisi critica di tutti gli articoli apparsi sulla Rivista Italiana di Ragioneria sui temi citati, cercando anche di mettere in relazione i relativi contenuti con il contesto scientifico di riferimento

La vita e le opere di Gilberto Mazza

Il pezzo descrive brevemente la vita e le opere di Gilberto Mazza, riportandone anche una bibliografia ragionata. E' inserito in un volume, che è stato pubblicato postumo, a venticinque anni dalla sua stesura da parte del Prof. Gilberto Mazza