MANAGING IC IN AN OPERA HOUSE: THE CASE OF LA SCALA

In this paper we refer to IC as the dynamic and firm-specific system of intangible resources and activities based on knowledge, which, interacting with tangible resources, is able to generate competitive sustainable advantages, at the basis of the firm’s performance variations. We strongly believe that IC can provide a conceptual framework for managing Non-Profit Organizations (NPO), as their main inputs and outputs are intangible in nature. Inside the No – Profit area, extremely diversified sector, are traditionally included the cultural companies. These realities are themselves characterized by a great variety of typologies: museums, theatres, record labels, television companies, radio stations etc. In particular, validating the articulation of IC into the three subcategories of human capital, organizational capital and relational capital, we has the aim to decline these subcategories for the Opera Houses, underlining the specificities of the cultural organizations. In this contribution, starting from the above defined dimensions of IC we propose to understand if, in the case of the Teatroalla Scala, the Human Capital and the Relational Capital are managed “by antennae” (Donato, 2008). Furthermore we will deepen a possible evolutionary path of the measurement instruments and the model of Intellectual Capital Reporting that can be proposed to the managers of the theatre

MANAGING IC IN AN OPERA HOUSE: THE CASE OF LA SCALA

In this paper we refer to IC as the dynamic and firm-specific system of intangible resources and activities based on knowledge, which, interacting with tangible resources, is able to generate competitive sustainable advantages, at the basis of the firm’s performance variations. We strongly believe that IC can provide a conceptual framework for managing Non-Profit Organizations (NPO), as their main inputs and outputs are intangible in nature. Inside the No – Profit area, extremely diversified sector, are traditionally included the cultural companies. These realities are themselves characterized by a great variety of typologies: museums, theatres, record labels, television companies, radio stations etc. In particular, validating the articulation of IC into the three subcategories of human capital, organizational capital and relational capital, we has the aim to decline these subcategories for the Opera Houses, underlining the specificities of the cultural organizations. In this contribution, starting from the above defined dimensions of IC we propose to understand if, in the case of the Teatroalla Scala, the Human Capital and the Relational Capital are managed “by antennae” (Donato, 2008). Furthermore we will deepen a possible evolutionary path of the measurement instruments and the model of Intellectual Capital Reporting that can be proposed to the managers of the theatre

Management of the Neapolitan Public Banks' Crisis in the Late XVIIIth Century: The Model of "Banco Generale" as an Instrument of Going Concern Settlement

The troubled political and financial events of the Kingdom of Naples under the Bourbon dominion in the late 18th century outline the environmental perimeter in which the business phenomenon, subject of this investigation, will be deepened: the unification of the Neapolitan public banks under the shared aegis of “National Bank of Naples” in 1794. The analysis will aim to examine thoroughly the complex reasons underlying the last and irreversible crisis of the ancient Neapolitan public banks highlighting how the structural, functional as well as conceptual characteristics of these institutes changed in response to the socio-economic scenario shifts. Particularly, the contribution intends to look critically at the general reorganisation of the banking institution, initiated by Ferdinand IV, reconstructing the normative corpus using a large collection of primary sources, collated through meticulous archival research, and secondary ones, arising from historiographical and academic literature. For this purpose, the work integrates into the research unit of History of Companies and Public Institution, by adopting a theoretical perspective of historical-administrative origins

Management of the Neapolitan Public Banks' Crisis in the Late XVIIIth Century: The Model of "Banco Generale" as an Instrument of Going Concern Settlement

The troubled political and financial events of the Kingdom of Naples under the Bourbon dominion in the late 18th century outline the environmental perimeter in which the business phenomenon, subject of this investigation, will be deepened: the unification of the Neapolitan public banks under the shared aegis of “National Bank of Naples” in 1794. The analysis will aim to examine thoroughly the complex reasons underlying the last and irreversible crisis of the ancient Neapolitan public banks highlighting how the structural, functional as well as conceptual characteristics of these institutes changed in response to the socio-economic scenario shifts. Particularly, the contribution intends to critically discuss the social and political implications of the extensive reform promulgated by the central government, under King Ferdinand IV, for the restoration of the Neapolitan banking system. The normative corpus was reconstucted basing on a large collection of primary sources, collated through meticulous archival research, and secondary ones, arising from historiographical and academic literature. For this purpose, the work integrates into the research unit of History of Companies and Public Institution, by adopting a theoretical perspective of historical-administrative origins. According to the examined sources, the inadequacy of the royal measures led to a deep systemic crisis, which resulted to be fatal for the ancient Neapolitan banks

Management of the Neapolitan Public Banks' Crisis in the Late XVIIIth Century: The Model of "Banco Generale" as an Instrument of Going Concern Settlement

The troubled political and financial events of the Kingdom of Naples under the Bourbon dominion in the late 18th century outline the environmental perimeter in which the business phenomenon, subject of this investigation, will be deepened: the unification of the Neapolitan public banks under the shared aegis of “National Bank of Naples” in 1794. The analysis will aim to examine thoroughly the complex reasons underlying the last and irreversible crisis of the ancient Neapolitan public banks highlighting how the structural, functional as well as conceptual characteristics of these institutes changed in response to the socio-economic scenario shifts. Particularly, the contribution intends to look critically at the general reorganisation of the banking institution, initiated by Ferdinand IV, reconstructing the normative corpus using a large collection of primary sources, collated through meticulous archival research, and secondary ones, arising from historiographical and academic literature. For this purpose, the work integrates into the research unit of History of Companies and Public Institution, by adopting a theoretical perspective of historical-administrative origins

Accounting for goodwill: the pioneering thought of Gino Zappa (1910)

The accounting treatment of goodwill is still debated in the academic and professional accounting environment in order to find the best approach applicable in a general ac-cepted accounting standard for this particular item. From an examination of the ac-counting research on the goodwill it is possible to observe a strong historical analysis on the topic with different lines of research. Following the framework of Ding et al (2008) that analyze the different phases of the accounting treatment for goodwill in a period running from 1880 to the new century, this paper aims to highlight how the is-sue of the accounting treatment of goodwill had already been widely discussed in the first scientific work by Gino Zappa (1910), who is considered the father of the modern Italian “Economia Aziendale”. Gino Zappa in his volume “Assessment of Financial Statements” presented concepts of the accounting treatment for goodwill basically in accordance with modern IAS 38, thus demonstrating the high level of progress of the first XX century Italian theoretical studies. This analysis shows the pioneeristic thoughts of the Author that influenced the Italian accounting up to today and how the social and economic environment have an impact on the lack of their application

The history of accounting history research: an analysis of 115 years of Rivista Italiana di Ragioneria e di Economia Aziendale

During the time the accounting history research is improved with a large numbers of publications (Carnegie et al., 2003; Fleischman and Radcliffe, 2005; Carmona, 2006). Following the studies that analyse the patterns of publication on the history of accounting research (Anderson, 2002; Carnegie and Potter, 2000; De Serra Faria, 2008; Fleischman & Schuele, 2009; Bisman, 2011) this study contribute to literatures that analysing the accounting history publications in the generalist journals with a long time analyses regarding the 115 years of continuous publication on Rivista Italiana di Ragioneria ed Economia Aziendale in Italy. The results of this analysis showed the periods of "peak" of publications, the concentration of historical articles according to a specific classification, and the distribution of articles for years and author (gender characteristic) through the life of the journal in order to increase our knowledge on the patterns of historical publications. The work has some limitation: the first one is the examination of one case study “Rivista Italiana di Ragioneria e di Economia Aziendale” without a national or international comparison on the basis that is the only one with 115 years of publication and the second one for the classification criteria that implies an arbitrary choices

Prevalence and clinical outcome of hepatic haemangioma with specific reference to the risk of rupture: a large retrospective cross-sectional study.

BACKGROUND: Prevalence and incidence of hepatic haemangioma are estimated from autopsy series only. Although benign and generally asymptomatic, hepatic haemangioma can cause serious complications. AIMS: The aim of the study was to assess the prevalence of hepatic haemangioma and to attempt to quantify the risk of major complications such as spontaneous rupture. METHODS: We retrospectively analyzed the radiology database of a Regional University Hospital over a 7-year period: the radiological records of 83,181 patients who had an abdominal computed tomography or magnetic resonance scan were reviewed. Diagnoses made at imaging were reviewed and related to clinical course. RESULTS: Hepatic haemangioma was diagnosed in 2071 patients (2.5% prevalence). In 226 patients (10.9%), haemangioma had diameter of 4 cm or more (giant haemangioma). The risk of bleeding was assessed on patients without concomitant malignancies. Spontaneous bleeding occurred in 5/1067 patients (0.47%). All 5 patients had giant haemangioma: 4 had exophytic lesions and presented with haemoperitoneum; 1 with centrally located tumour experienced intrahepatic bleeding. CONCLUSION: Giant haemangiomas have a low but relevant risk of rupture (3.2% in this series), particularly when peripherally located and exophytic. Surgery might be considered in these cases

Colorectal Cancer Stage at Diagnosis Before vs During the COVID-19 Pandemic in Italy

IMPORTANCE Delays in screening programs and the reluctance of patients to seek medical attention because of the outbreak of SARS-CoV-2 could be associated with the risk of more advanced colorectal cancers at diagnosis. OBJECTIVE To evaluate whether the SARS-CoV-2 pandemic was associated with more advanced oncologic stage and change in clinical presentation for patients with colorectal cancer. DESIGN, SETTING, AND PARTICIPANTS This retrospective, multicenter cohort study included all 17 938 adult patients who underwent surgery for colorectal cancer from March 1, 2020, to December 31, 2021 (pandemic period), and from January 1, 2018, to February 29, 2020 (prepandemic period), in 81 participating centers in Italy, including tertiary centers and community hospitals. Follow-up was 30 days from surgery. EXPOSURES Any type of surgical procedure for colorectal cancer, including explorative surgery, palliative procedures, and atypical or segmental resections. MAIN OUTCOMES AND MEASURES The primary outcome was advanced stage of colorectal cancer at diagnosis. Secondary outcomes were distant metastasis, T4 stage, aggressive biology (defined as cancer with at least 1 of the following characteristics: signet ring cells, mucinous tumor, budding, lymphovascular invasion, perineural invasion, and lymphangitis), stenotic lesion, emergency surgery, and palliative surgery. The independent association between the pandemic period and the outcomes was assessed using multivariate random-effects logistic regression, with hospital as the cluster variable. RESULTS A total of 17 938 patients (10 007 men [55.8%]; mean [SD] age, 70.6 [12.2] years) underwent surgery for colorectal cancer: 7796 (43.5%) during the pandemic period and 10 142 (56.5%) during the prepandemic period. Logistic regression indicated that the pandemic period was significantly associated with an increased rate of advanced-stage colorectal cancer (odds ratio [OR], 1.07; 95%CI, 1.01-1.13; P = .03), aggressive biology (OR, 1.32; 95%CI, 1.15-1.53; P < .001), and stenotic lesions (OR, 1.15; 95%CI, 1.01-1.31; P = .03). CONCLUSIONS AND RELEVANCE This cohort study suggests a significant association between the SARS-CoV-2 pandemic and the risk of a more advanced oncologic stage at diagnosis among patients undergoing surgery for colorectal cancer and might indicate a potential reduction of survival for these patients

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries