Blockchain and sustainability disclosure: reliable information on renewable energies

Purpose: The energy transition and companies\u27 commitment to sustainability look at new technologies support. We aim to understand how blockchain technology improves the traceability of renewable energy origin and provides reliable information for companies\u27 sustainable disclosure regarding renewable energy use and greenhouse gas emissions. Design: We conducted a literature review regarding the support of blockchain technology on sustainability disclosure, focusing on reliability through the traceability of renewable energy certificates. We use a qualitative methodology, analysing two case studies. Findings: The blockchain technology capabilities are recognised by the sector operators, especially for their support in information management and reliability. Blockchain capabilities are identified in renewable energy certification traceability and GHG emissions evaluation, mainly within Scope 3, as reliable information sources for sustainability disclosure. Emerges that the improvement through other devices and regulations might foster the system development. Moreover, blockchain application in the energy sector is a primary phase that needs more time to develop its potential. Originality/value: Although there is abundant literature on companies\u27 environmental information, very few studies support the transparency and reliability of renewable energy origin information, considering the technological support of blockchain to guarantee the renewable nature of the energy consumed. First, insights are provided within the idea that blockchain might foster and guide sustainability disclosure through reliable information. Research implications: The analysis invites interaction between academics, energy sector operators and legislators. It provides reliable information to ensure integration with financial information following an integrating thinking logic

An autocrine role for pituitary GABA: Activation of GABA-B receptors and regulation of growth hormone levels

There is increasing evidence suggesting that the neurotransmitter gamma-aminobutyric acid (GABA) is a local factor involved in the regulation of endocrine organs. Examples of such functions are documented in the pancreas, but recent results suggest that GABA may act in a similar way in the pituitary, in which GABA receptors are expressed and pituitary growth hormone (GH) cells provide a source of GABA. We hypothesised that GABA secreted in somatotropes may act as an autoregulatory signaling molecule. To test this hypothesis we first examined the nature of GABA receptors expressed by GH cells. RT-PCR analysis demonstrated that GABA-B receptor subunits R1 and R2 are present in the whole rat pituitary. Laser microdissection of immunostained GH cells, followed by RT-PCR as well as immunoelectron microscopy, showed that GABA-B receptors are expressed on somatotropes. To investigate GABA-B receptor function in somatotropes, we used rat GH3 adenoma cells, which, like pituitary GH cells, express GABA-B R1 and R2 (as assessed by RT-PCR and immunoelectron microscopy) and produce GABA (checked by high performance liquid chromatography). After inhibition of endogenous GABA synthesis, GH production was stimulated by baclofen, a chromatography). After inhibition of endogenous GABA synthesis, GH production was stimulated by bactofen, a GABA-B receptor agonist. By contrast, blocking GABA-B receptors by an antagonist, phaclofen, decreased GH levels. We conclude that in GH-producing cells, GABA acts as an autocrine factor via GABA-B receptors to control GH levels. Copyright (C) 2002 S. KargerAG, Basel

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

Untangling sustainability reporting: theoretical approaches informing non-financial disclosure

This study analyses different theoretical frameworks used in the literature to explain corporate social and environmental sustainability (SES) reporting. A systematic literature review of 232 scientific articles published in top-tier journals was performed through bibliometric visualizations, quantitative statistics and narrative analyses. Results highlight that legitimacy, institutional, and stakeholder theories most commonly inform studies on SES reporting. Recent works also show the use of theoretical approaches less frequently employed in accounting and management that usually distinguish other research fields, such as sociology, psychology, and communication, highlighting crossfertilization among different research areas. This systematic literature review specifically focuses on the many theories related to SES reporting and offers an extensive overview of theoretical frameworks underpinning thirty years of studies on non-financial disclosure. Moreover, encourages scholars to engage with critical and emerging theories in the study of SES reporting following multidimensional and multidisciplinary perspectives

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

A data-driven analysis of the current debate on the linkages between performance and strategy studies

This paper focuses on how the relations between performance management and measurement (PMM) and strategy are considered by scholars. These relations are crucial in building a comprehensive body of knowledge of a complex and multifaceted phenomenon which attracts scholars pertaining to different management disciplines. The results obtained by adopting quantitative methodologies (descriptive statistics and text-mining analysis) on a sample of articles recently published in the most influential international 'business, and management accounting' journals, contribute to extant literature by providing evidence that several connections exist between key-concepts which are usually considered an exclusive heritage of single management disciplines, such as strategy, organisation, management control, and so forth. For that reason, an integration of competences and methodologies is needed to support further research in the field. We also find evidence suggesting that the organisational perspective should be particularly considered when investigating the relations between strategy, management control systems and PMM

Interactions of cationic polystyrene nanoparticles with marine bivalve hemocytes in a physiological environment: Role of soluble hemolymph proteins

none12The bivalve Mytilus galloprovincialis has proven as a suitable model invertebrate for evaluating the potential impact of nanoparticles (NPs) in the marine environment. In particular, in mussels, the immune system represents a sensitive target for different types of NPs. In environmental conditions, both NP intrinsic properties and those of the receiving medium will affect particle behavior and consequent bioavailability/uptake/toxicity. However, the evaluation of the biological effects of NPs requires additional understanding of how, once within the organism, NPs interact at the molecular level with cells in a physiological environment. In mammalian systems, different NPs associate with serum soluble components, organized into a "protein corona", which affects particle interactions with target cells. However, no information is available so far on the interactions of NPs with biological fluids of aquatic organisms. In this work, the influence of hemolymph serum (HS) on the in vitro effects of amino modified polystyrene NPs (PS-NH2) on Mytilus hemocytes was investigated. Hemocytes were incubated with PS-NH2 suspensions in HS (1, 5 and 50µg/mL) and the results were compared with those obtained in ASW medium. Cell functional parameters (lysosomal membrane stability, oxyradical production, phagocytosis) were evaluated, and morphological changes were investigated by TEM. The activation state of the signalling components involved in Mytilus immune response (p38 MAPK and PKC) was determined. The results show that in the presence of HS, PS-NH2 increased cellular damage and ROS production with respect to ASW medium. The effects were apparently mediated by disregulation of p38 MAPK signalling. The formation of a PS-NH2-protein corona in HS was investigated by centrifugation, and 1D- gel electrophoresis and nano-HPLC-ESI-MS/MS. The results identified the Putative C1q domain containing protein (MgC1q6) as the only component of the PS-NH2 hard protein corona in Mytilus hemolymph. These data represent the first evidence for the formation of a NP bio-corona in aquatic organisms and underline the importance of the recognizable biological identity of NPs in physiological exposure medium when testing their potential impact environmental model organisms. Although the results obtained in vitro do not entirely reflect a realistic exposure scenario and the more complex formation of a bio-corona that is likely to occur in vivo, these data will contribute to a better understanding of the effects of NPs in marine invertebrates.openCanesi, Laura; Ciacci, Caterina; Fabbri, Rita; Balbi, Teresa; Salis, Annalisa; Damonte, Gianluca; Cortese, Katia; Caratto, Valentina; Monopoli, Marco P; Dawson, Kenneth; Bergami, Elisa; Corsi, IlariaCanesi, Laura; Ciacci, Caterina; Fabbri, Rita; Balbi, Teresa; Salis, Annalisa; Damonte, Gianluca; Cortese, Katia; Caratto, Valentina; Monopoli, Marco P; Dawson, Kenneth; Bergami, Elisa; Corsi, Ilari

WSES/GAIS/SIS-E/WSIS/AAST global clinical pathways for patients with intra-abdominal infections

Intra-abdominal infections (IAIs) are common surgical emergencies and have been reported as major contributors to non-trauma deaths in hospitals worldwide. The cornerstones of effective treatment of IAIs include early recognition, adequate source control, appropriate antimicrobial therapy, and prompt physiologic stabilization using a critical care environment, combined with an optimal surgical approach. Together, the World Society of Emergency Surgery (WSES), the Global Alliance for Infections in Surgery (GAIS), the Surgical Infection Society-Europe (SIS-E), the World Surgical Infection Society (WSIS), and the American Association for the Surgery of Trauma (AAST) have jointly completed an international multi-society document in order to facilitate clinical management of patients with IAIs worldwide building evidence-based clinical pathways for the most common IAIs. An extensive non-systematic review was conducted using the PubMed and MEDLINE databases, limited to the English language. The resulting information was shared by an international task force from 46 countries with different clinical backgrounds. The aim of the document is to promote global standards of care in IAIs providing guidance to clinicians by describing reasonable approaches to the management of IAIs.Peer reviewe

Cardiovascular disease, chronic kidney disease, and diabetes mortality burden of cardiometabolic risk factors from 1980 to 2010: A comparative risk assessment

Background: High blood pressure, blood glucose, serum cholesterol, and BMI are risk factors for cardiovascular diseases and some of these factors also increase the risk of chronic kidney disease and diabetes. We estimated mortality from cardiovascular diseases, chronic kidney disease, and diabetes that was attributable to these four cardiometabolic risk factors for all countries and regions from 1980 to 2010. Methods: We used data for exposure to risk factors by country, age group, and sex from pooled analyses of population-based health surveys. We obtained relative risks for the effects of risk factors on cause-specific mortality from meta-analyses of large prospective studies. We calculated the population attributable fractions for each risk factor alone, and for the combination of all risk factors, accounting for multicausality and for mediation of the effects of BMI by the other three risks. We calculated attributable deaths by multiplying the cause-specific population attributable fractions by the number of disease-specific deaths. We obtained cause-specific mortality from the Global Burden of Diseases, Injuries, and Risk Factors 2010 Study. We propagated the uncertainties of all the inputs to the final estimates. Findings: In 2010, high blood pressure was the leading risk factor for deaths due to cardiovascular diseases, chronic kidney disease, and diabetes in every region, causing more than 40% of worldwide deaths from these diseases; high BMI and glucose were each responsible for about 15% of deaths, and high cholesterol for more than 10%. After accounting for multicausality, 63% (10·8 million deaths, 95% CI 10·1-11·5) of deaths from these diseases in 2010 were attributable to the combined effect of these four metabolic risk factors, compared with 67% (7·1 million deaths, 6·6-7·6) in 1980. The mortality burden of high BMI and glucose nearly doubled from 1980 to 2010. At the country level, age-standardised death rates from these diseases attributable to the combined effects of these four risk factors surpassed 925 deaths per 100 000 for men in Belarus, Kazakhstan, and Mongolia, but were less than 130 deaths per 100 000 for women and less than 200 for men in some high-income countries including Australia, Canada, France, Japan, the Netherlands, Singapore, South Korea, and Spain. Interpretation: The salient features of the cardiometabolic disease and risk factor epidemic at the beginning of the 21st century are high blood pressure and an increasing effect of obesity and diabetes. The mortality burden of cardiometabolic risk factors has shifted from high-income to low-income and middle-income countries. Lowering cardiometabolic risks through dietary, behavioural, and pharmacological interventions should be a part of the global response to non-communicable diseases. Funding: UK Medical Research Council, US National Institutes of Health. © 2014 Elsevier Ltd