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Les entreprises et les travailleurs de cordes harmoniques en Italie (XVII-XX siècles). Entre histoire et mémoire.
No full textIntegrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years
No full textPurposeThis study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.Design/methodology/approachThe authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.FindingsThe study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).Originality/valueThis study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups
Note on the size of standard two-character sets in PG(d,q)
No full textThis note concerns skills and research areas relating to the foundations of mathematics and the aspects of complementary and elementary mathematics from a higher point of view necessary for their treatment. In particular, we prove that, in PG(d,q), with d odd or q a square, any c-set of type (a,b) with c∈{a[θ_(d-1)+q^((d-1)/2) ]/θ_(d-2) ,b[θ_(d-1)-q^((d-1)/2) ]/θ_(d-2) } has standard parameters
Mitigating Overtourism with New Forms of Cultural Tourism in Adriatic: The Potential Role of Ancient Maritime Wine Routes
No full textDubrovnik and Venice are probably the most touristically overloaded cities in Europe: their rate of tourists per inhabitant, according to an analysis carried out by the booking portal for holiday rentals Holidu, makes them the most afflicted towns by overtourism, especially during summertime. This awareness should lead us to rethink the tourism industry in the Adriatic Region, to decompress overbooked places and promote social and economic growth in (still) undeveloped tourist destinations.
Wine is one of the motivations that leads tourists to choose a destination over others, both because wine regions are usually pleasant places, also due to the landscape that vineyards help shape, and both because food and wine tourism can connect visitors with local producers, thus local population, history, culture and identity. This kind of experience can push towards new routes of cultural tourism, able to bring visitors to minor destinations of the Region, ideally reducing their stay in the main, crowded towns, to discover unknown but attractive territories and their culture.
Building on the legacy built by Interreg Adrion projects such as Approdi and Approdi Plus, we have focused on the Adriatic Region as a maritime and cultural region, a liquid territory and individual entity of the Mediterranean Sea and Europe. By investigating two archive collections, i.e. the Provveditori Generali in Dalmazia e Albania from the State Archives in Zadar and the Cinque Savi alla Mercanzia in Venice State Archive, we are tracing wine trades between the two sides of the Adriatic in the centuries XVII and XVIII. Combined with a critical analysis of previous attempts to promote cultural heritage of the Adriatic space, the ultimate goal of the research is to draw up an analytical proposal for new cultural tourism itineraries focused on wine aimed at Millennials, in the walk of these ancient commercial routes.
The anchorage to the historical dimension could be a win-win strategy: on the one hand, it would help decompress overloaded cities thus promoting social and economic growth in new areas and on the other hand, it would contribute to partly de-seasonalize tourism flows. The latter is an aspect that should not be underestimated precisely because it is closely related to (food and) wine tourism
Occurrence of mycotoxins of the beauvericin and enniatin groups in infant foods and risk assessment study
No full textThe aim of this study was the determination of mycotoxins belonging to beauvericin and enniatin groups in
infant foods to be considered for the assessment of dietary exposure. The extraction phase with acetonitrile was
followed by a purification step before liquid chromatography-mass spectrometry analysis. The method was
suitable to detect these mycotoxins in different categories of infant foods (cereal-based creams, biscuits, and
pasta) at concentrations between 0.30 μg/kg for beauvericin and enniatin A and 0.60 μg/kg for the remaining
enniatins (A1, B and B1) up to a maximum of 20 μg/kg. Beauvericin was the most detected mycotoxin in pasta
samples (15%) at a maximum concentration of 1.1 μg/kg, while enniatin B showed the highest presence (90%) in
biscuits, at levels ranging from 0.63 to 11 μg/kg. Enniatin B1 was found in all matrices at comparable ranks of
positivity, with the highest occurrence rate (30%) in biscuits. The highest estimated daily intake was observed in
infant consumers aged 1–3 years and was associated with the consumption of biscuits, followed by samples of
pasta and cereal-based creams. It was higher in infants than in children aged 4–9 years due to consumption data
expressed per kg of body weight. The lowest estimated daily intake was obtained for beauvericin in all matrices
as its concentrations were lower than those of the enniatin group. The results of this study highlighted the need to
implement monitoring also for these mycotoxin groups, paying particular attention to infants as a high-risk
category
Consumption as a Social Phenomenon in the Modern Theory of Intertemporal Choice
No full textThe modern theory of intertemporal choice rests on the idea that individuals allocate resources over time so as to maximise lifetime expected utility. This analytical framework rests on the theories developed in the 1950s by Modigliani and Friedman and revisited in the 1970s with the introduction of the rational expectations assumption. In response to the poor empirical performance of the original model, during the last decades a number of modifications and extensions have been proposed in the attempt at making the model able to explain the data. An extremely popular extension involves the dependence of utility on either individual’s own past consumption or aggregate consumption. Such models, usually referred to as including ‘habit-forming preferences’ or ‘social preferences’, are viewed as incorporating insights belonging to the approach that views
consumption as largely determined by social factors. The idea is that consumption is affected by individuals’ concern for the display of their social status, an insight dating back at least to the work of Veblen. The paper discusses the implications of the assumptions of ‘habit formation’ and ‘social preferences’, inquiring into their relationship with the view of consumption as a social phenomenon and their compatibility with neoclassical theory of intertemporal choice
La promozione della sostenibilità, dell’equità sociale e dell’inclusione negli appalti pubblici
No full textThe Public Procurement Sector is a strategic lever for the Economic System of every Country and, particularly in Italy, plays a very important role in the recovery of investment and the revival of the Economy, especially after the global Emergency caused by Covid-19. In this context, Italy and Europe have launched financial instruments and promoted legislative measures to make economies and societies more sustainable, resilient, and prepared for the challenges and opportunities of the Ecological and Digital Transition. Pursuant to Article 47 of Decree Law No. 77/2021 (with very recent innovations introduced by Article 12, paragraph 8, Decree Law No. 19/2024) and related and subsequent Legislation, Contracting Authorities shall include in their tender procedures, as necessary requirements and as additional award criteria, criteria aimed at promoting youth entrepreneurship, gender equality, the recruitment of young people and women (primary Public Policy Objectives), as well as the inclusion of people with disabilities in the workplace (a cross-cutting objective). However, recent interventions concern newly introduced regulations that have not yet been properly applied in the various sectors, the effects of which will only be visible in a few years' time, always in compliance with the EU principles governing tenders. Within the scope of this research, it is therefore considered useful to systematically reconstruct the problematic issues and critical points related to the applicability of Social Clauses in Italy in a complex sector such as Public Procurement and, in this case, Public Works Contracts, also highlighting how, through the latter, certain Public Policy Objectives can also be pursued across the board, in addition to the primary objective, which is to carry out good tenders in accordance with current legislation. In order to gain a comprehensive overview of the national and supranational Framework, we will study the legislation of other countries (the Netherlands) in the same sector from a comparative perspective and analyze concrete data provided by national Companies (Aniem Pescara-Chieti), where I carried out my Academic Mobility, as required by the Doctoral Regulations and the provisions of the PNRR
Dalla coerenza dei dati storici alla previsione: modelli e approcci per il budget aziendale nelle PMI
No full textIl budget non è un mero strumento tecnico, ma un elemento strategico in grado di favorire benefici rilevanti, sia sul piano operativo che su quello gestionale, contribuendo al miglioramento dell’efficienza complessiva e potenziando la capacità dell’organizzazione di rispondere in maniera proattiva e adattiva alle sfide del mercato. Prendendo in considerazione il caso di una piccola realtà a carattere semi-artigianale, l’articolo esamina come questo può essere realizzato anche in una piccola azienda, attraverso un utilizzo avanzatodellefunzionalitàdeifoglidicalcolo. L’analisi esplora in profondità il processo di elaborazione del budget, partendo da un’accurata valutazione dei dati aziendali e ponendo contestualmente attenzione aunavisionesistemica.Essa considera non solo gli aspetti quantitativi, facilmente traducibili in Key Performance Indicator, ma anche le caratteristiche qualitative e i fattori intangibili, spesso non immediatamente quantificabili, che influenzanosignificativamentelacostruzionediun budget capace di riflettere fedelmente le specificità dell’impresa e la complessità del contesto in cui opera
