Il bilancio integrato per le PMI

Accanto ai capitali finanziario e produttivo, ogni impresa fonda il proprio business e il proprio successo anche su risorse intangibili, quali il capitale intellettuale, il capitale umano, il capitale sociale e relazionale ed il capitale naturale. Il tradizionale bilancio economico-finanziario, però, non è adatto a valutare e rappresentare tali risorse, poiché è stato concepito con riferimento ad un’economia industriale fondata pressoché esclusivamente su capitali tangibili; pertanto, anche avuto riguardo alla realtà delle PMI, si rende oggi necessario introdurre nuovi strumenti e nuovi indicatori per la misurazione e la rendicontazione, che siano in grado di cogliere e valorizzare anche le componenti immateriali del capitale aziendale. In questo contesto, il bilancio integrato si pone come una forma evoluta di comunicazione aziendale, finalizzata ad illustrare come strategia, governance, modello di business, rapporti con gli stakeholder, performance passate e prospettive future, rischi e opportunità consentano anche ad un’impresa di piccole e medie dimensioni di creare valore nel breve, medio e lungo termine

The monitoring of training: The doctor in the technical team sport

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Talent selection criteria for olympic distance triathlon

Talent Selection allows to optimize the resources available for sporting talent in order to design the best strategy to achieve top level sporting results. Because of the unknown aspects of the performance model in Olympic triathlon the TS variables and their relationship with a future performance are far-off from being identified in order to make a talent prospective study possible. Currently most triathlon federations evaluate only the juvenile performance expressed in time trials test on swimming and running. The aim of the present study was to find the most appropriate variables for the Talent Selection in Olympic Triathlon, verifying those widely used by means of a retrospective research about particular juvenile features recognized in top world triathlon athletes. The variables are considered as input variables of a Talent selection model based on Fuzzy Logic that overcome the limits of traditional models based on cut-off selection. The present findings indicate that the exclusive evaluation of juvenile running and swimming performance in order to select triathlon talent is not appropriate. Diagnosis criteria should include several other variables that should also take into account mental ability, speed of abilities development, utilization of endogenous and exogenous resources, load and stress tolerance as several leading countries have done recently

Cardiac Autonomic Modulation In Olympic Triathletes Before Olympic Pre-Event

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The contribution of the Italian Sport Sciences Institute in the preparation to the Vancouver Olympic Games

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A Pilot Study on Italian Eventing Prospective Olympic Horse Riders Physiological, Anthropometrical, Functional and Asymmetry Assessment

The purpose of the study was to measure anthropometry, isometric force, balance, functional movement quality and asymmetries and peak oxygen uptake of prospective Rio 2016 Olympic Games Eventing horse riders (five males and two females: age 26-41 years, height 173.0 ± 8.9 cm, weight 66.4 ± 11.1 kg, BMI 22.0 ± 1.8, FEI ranking 33-409). Mean and maximal isometric of the hands were approximately 45 kg, and 50 kg, respectively. Total maximal isometric force of the lower limb resulted 372.6 kg for the extensor muscles, and approximately 58 kg for the adductor muscles. Mean composite functional movement score was 14.1, mean Bunkie score 3.4. Y-balance score 93.1 ± for the left side and 90.9 for the right one. V̇O2peak values ranged between 2.4 and 4.2 l·min-1 and 46.8 and 59.7 ml·kg-1·min-1. The oldest and more experienced athletes had a greater postural control on the anterior direction. The athletes with a superior FEI ranking had a greater postural control. Subjects had high maximal isometric strength of the hands and lower limbs, good physical functions parameters, balance and maximal aerobic power and few muscular strength and balance asymmetries

Baskin

Baskin is a new sport, inspired by basketball, but with modified rules that allow anyone, people with and without disabilities, male and female, to take part in the game in a meaningful way. The functional model of basketball has been particularly studied; on the contrary physiological qualities of baskin players is currently unknown. Therefore, the purpose of this study was to verify the actual energy expenditure of baskin players (role 5). Five male subjects (age 16.8\ub12.7 y, BMI 22.6\ub12.4 kg/m2; VO2max 65.5\ub16.8 mLO2/kg/min; HRmax 196\ub11.9 bpm), participating to both basketball and baskin championships, volunteered to participate in the study. Each subject was monitored during the championship games for 30\u2019 with the Actiheart (CamNtech, Papworth Everard, UK) from which mean and peak heart rate (HR) were measured allowing the extrapolation of mean and peak oxygen consumption (VO2). Subjects were also monitored with indirect calorimetry (K4b2, Cosmed, Rome, Italy) during 30\u2019 of both baskin and basketball training sessions, to derive the individual relationship HR/VO2 under real game conditions. This relationship was used to extrapolate the VO2 from HR values during the championship matches. Moreover, 2 players were analyzed during a simulated baskin match during which the physical demands have been evaluated using a Global Positioning System (GPS, MinimaxX Catapult Innovations, Melbourne, Australia). The mean and peak VO2 and HR during the championship matches of baskin and basketball were comparable. The peak and mean HR achieved during the baskin game were 190\ub18.1 bpm (97\ub14.8% HRmax) and 139\ub120.8 bpm (71\ub110.9% HRmax), respectively. The peak and mean VO2 values were 62.7.\ub110.5 mLO2/kg/min (95.2\ub18.5% VO2max) and 29\ub110 mLO2/kg/min (44\ub115.6% VO2max), respectively. GPS data confirm the alternating nature of the discipline: performed exercises vary from low-intensity running and walking to all-out sprints. From this study it can be concluded that baskin is, as basketball, an open-skill interval activity, which alternatively needs aerobic and anaerobic energy production. Baskin can be an adequate tool for the physical activity of adolescents meeting the recommended international guidelines for physical activity for this age group