206 research outputs found

    L'accountability e i processi informativi dell'impresa sociale alla luce del d. lgs. 155/2006

    Get PDF
    L'informazione costituisce la linfa per il funzionamento delle singole aziende cosi' come dei piu vasti sistemi socio-economici che queste compongono. I processi informativi che ciascuna azienda pone in essere possono essere rivolti a particolari scopi enunciati al suo interno dai propri organi di governo, come avviene nella gestione dei sistemi informativi direzionali destinati a supportare i processi di controllo di gestione e di controllo strategico. Ulteriori processi informativi possono discendere dai rapporti intercorrenti tra l'azienda ed i propri portatori di interesse (o stakeholder, secondo l'affermata impostazione di FREEMAN, 1984), soggetti detentori di peculiari aspettative, risorse e potenziali di influenza. In altri casi, infine, essi rispondono a disposizioni di legge o regolamentari emanate all'esterno dell'azienda (dallo Stato, da altri enti pubblici territoriali, da enti o agenzie di controllo, da strutture associative di secondo livello alle quali l'azienda partecipi, ecc.)di secondo livello alle quali l'azienda partecipi, ecc.). Nell'ultimo caso, i flussi informativi generati in ottemperanza di tali disposizioni possono assolvere a finalita' specifiche poste dalla legge e altrimenti estranee sia alle esigenze di governo aziendale (come nel caso della determinazione del reddito imponibile), sia alla relazione con gli interlocutori organizzativi; in altri casi, essi possono rispondere anche ad una o ad entrambe tra le predette finalita' aziendali (si pensi al calcolo dei costi o alle analisi di efficienza rese obbligatorie in molteplici aziende di servizi pubblici allo scopo di consentire processi di miglioramento nell'impiego delle risorse pubbliche). Laddove l'informazione risponda alle esigenze che scaturiscono da rapporti di interazione con dati gruppi sociali, enti ed aziende (soggetti che costituiscono parte dell'ambiente di riferimento dell'azienda, ma che viceversa possono talora esserne parte costitutiva, come nel caso delle persone aderenti ad un'associazione o dei lavoratori alle dipendenze dell'impresa) ai quali presentare i risultati conseguenti allo svolgimento dei processi gestionali d'azienda, si puo' cogliere con immediatezza il nesso tra le attivita' di progettazione e gestione dei sistemi informativi aziendali ed il principio di accountability, del quale tali attivita' sono il portato.accountability; informazione; stakeholder; responsabilita' informativa

    LA RESPONSABILITÀ SOCIALE E IL BILANCIO SOCIALE DELLE ORGANIZZAZIONI SPORTIVE DILETTANTISTICHE ALLA LUCE DEL CODICE DEL TERZO SETTORE E DEL DECRETO MINISTERIALE DEL 4 LUGLIO 2019

    Get PDF
    Dopo aver trattato preliminarmente delle ragioni per le quali nelle organizzazioni sportive dilettantistiche è opportuna l’adozione di una strategia di responsabilità sociale e dopo aver identificato i principali strumenti manageriali per attuarla, l’articolo si concentra sulle linee guida per la redazione dei bilanci sociali degli enti di terzo settore emanate col decreto del Ministro del Lavoro e delle Politiche Sociali del 4 luglio 2019. L’analisi del contenuto del decreto ministeriale porta a discutere dell’impatto che la rendicontazione sociale su base obbligatoria o volontaria in aderenza al decreto ministeriale potrà esercitare sia sulla cultura organizzativa dello sport dilettantistico, sia sulle performance delle associazioni sportive

    Strategy for the treatment and follow-up of sinonasal solitary extramedullary plasmacytoma: a case series

    Get PDF
    Extramedullary plasmacytoma is a rare neoplasm characterized by monoclonal proliferation of plasma cells outside bone marrow. It accounts for 4% of all non-epithelial sinonasal tumors. According to the literature, radiotherapy is the standard therapy for extramedullary plasmacytoma. However, the conversion rate of extramedullary plasmacytoma to multiple myeloma is reported to be between 11 and 33% over 10 years. The highest risk of conversion is reported during the first 2 years after diagnosis, but conversion has been noted up to 15 years after diagnosis. Once conversion to multiple myeloma is complete, less than 10% of patients will survive 10 years

    Numerical and experimental analysis of the leaning Tower of Pisa under earthquake

    Get PDF
    Twenty years have passed from the most recent studies about the dynamic behavior of the leaning Tower of Pisa. Significant changes have occurred in the meantime, the most important ones concerning the soil-structure interaction. From 1999 to 2001, the foundation of the monument was consolidated through under-excavation, and the "Catino" at the basement was rigidly connected to the foundation. Moreover, in light of the recent advances in the field of earthquake engineering, past studies about the Tower must be revised. Therefore, the present research aims at providing new data and results about the structural response of the Tower under earthquake. As regards the experimental assessment of the Tower, the dynamic response of the structure recorded during some earthquakes has been analyzed in the time- and frequency-domain. An Array 2D test has been performed in the Square of Miracles to identify a soil profile suitable for site response analyses, thus allowing the definition of the free-field seismic inputs at the base of the Tower. On the other hand, a synthetic evaluation of the seismic input in terms of response spectra has been done by means of a hybrid approach that combines Probabilistic and Deterministic Seismic Hazard Assessment methods. Furthermore, natural accelerograms have been selected and scaled properly. A finite element model that takes into account the inclination of the structure has been elaborated, and it has been updated taking into account the available experimental results. Finally, current numerical and experimental efforts for enhancing the seismic characterization of the Tower have been illustrated

    Gastric duplication presenting as partial gastric outlet obstruction

    Get PDF
    Abstract We present a very rare case of gastric duplication treated with complete excision with two surgical procedures. We decided to report our case to share our experience that confirm the difficult of preoperative/intraoperative diagnosis of gastric duplication in a pediatric patient. Finally we reviewed the literature to date

    Sensitivity to Climate and Weather Changes in Euthymic Bipolar Subjects. Association With Suicide Attempts

    Get PDF
    Background: Climate and weather are known to affect multiple areas of human life, including mental health. In bipolar disorder (BD), seasonality represents an environmental trigger for mood switches, and climatic variables may contribute to recurrences. Several studies reported seasonal and climatic-related variations in the rate of suicide attempts. Suicide risk is relevant in BD, with approximately 25% of patients attempting suicide. Therefore, this study aimed to assess sensitivity to weather and climatic variations in BD subjects and its relationship with lifetime suicide attempts. Methods: Three hundred fifty-two euthymic BD and 352 healthy control subjects, homogeneous with respect to socio-demographic characteristics, were enrolled. All participants were administered the METEO-Questionnaire (METEO-Q) to evaluate susceptibility to weather and climatic changes. We also investigated the potential relationship between sensitivity to climate and weather and lifetime suicide attempts in BD patients. Results: METEO-Q scores and the number of subjects reaching the cut-off for meteorosensitivity/meteoropathy were significantly higher in BD patients. Within the clinical group, BD subjects with lifetime suicide attempts obtained higher METEO-Q scores, with no differences between BD-I and BD-II. The number of suicide attempts directly correlated with METEO-Q scores. The presence of suicide attempts was associated with the physical and psychological symptoms related to weather variations. Discussion: Our findings support the relevance of sensitivity to weather and climate variations in a large sample of BD subjects and point out the association of this feature with lifetime suicide attempts

    Impact of contra-lateral breast reshaping on mammographic surveillance in women undergoing breast reconstruction following mastectomy for breast cancer

    Get PDF
    Background: The ultimate goal of breast reconstruction is to achieve symmetry with the contra-lateral breast. Contra-lateral procedures with wide parenchymal rearrangements are suspected to impair mammographic surveillance. This study aims to evaluate the impact on mammographic detection of mastopexies and breast reductions for contralateral adjustment in breast reconstruction. Patients and methods: We retrospectively evaluated 105 women affected by uni-lateral breast cancer who underwent mastectomy and immediate two-stage reconstruction between 2002 and 2007. We considered three groups according to the contra-lateral reshaping technique: mastopexy or breast reduction with inferior dermoglandular flap (group 1); mastopexy or breast reduction without inferior dermoglandular flap (group 2); no contra-lateral reshaping (group 3). We assessed qualitative mammographic variations and breast density in the three groups. Results: Statistically significant differences have been found when comparing reshaped groups with non reshaped groups regarding parenchymal distortions, skin thickening and stromal edema, but these differences did not affect cancer surveillance. The surveillance mammography diagnostic accuracy in contra-lateral cancer detection was not significantly different between the three groups (p ¼ 0.56), such as the need for MRI for equivocal findings at mammographic contra-lateral breast (p ¼ 0.77) and the need for core-biopsies to confirm mammographic suspect of contra-lateral breast cancer (p ¼ 0.90). Conclusions: This study confirms previous reports regarding the safety of mastopexies and breast reductions when performed in the setting of contra-lateral breast reshaping after breast reconstruction. Mammographic accuracy, sensitivity and specificity are not affected by the glandular re-arrangement. These results provide a further validation of the safety of current reconstructive paradigms

    Prospective, observational, multicenter study on minimally invasive gastrectomy for gastric cancer: robotic, laparoscopic and open surgery compared on operative and follow-up outcomes - IMIGASTRIC II study protocol: IMIGASTRIC II

    Get PDF
    Background:Several meta-analyses have tried to defi ne the role of minimally invasive approaches. However, further evidence to get a wider spread of these methods is necessary. Current studies describe minimally invasive surgery as a possible alternative to open surgery but deserving further clarifi cation. However, despite the increasing interest, the difficulty of planning prospective studies of adequate size accounts for the low level of evidence, which is mostly based on retrospective experiences.A multi-institutional prospective study allows the collection of an impressive amount of data to investigate various aspects of minimally invasive procedures with the opportunity of developing several subgroup analyses.A prospective data collection with high methodological quality on minimally invasive and open gastrectomies can clarify the role of diff erent procedures with the aim to develop specifi c guidelines.Methods and analysis:a multi-institutional prospective database will be established including information on surgical, clinical and oncological features of patients treated for gastric cancer with robotic, laparoscopic or open approaches and subsequent follow-up.The study has been shared by the members of the International study group on Minimally Invasive surgery for GASTRIc Cancer (IMIGASTRIC)The database is designed to be an international electronic submission system and a HIPPA protected real time data repository from high volume gastric cancer centers.Ethics:This study is conducted in compliance with ethical principles originating from the Helsinki Declaration, within the guidelines of Good Clinical Practice and relevantlaws/regulations.Trial registration number:NCT0275108
    • …
    corecore