231 research outputs found
Accounting for Climate Change: A Temporal Analysis of the Literature
This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major international climate agreements, such as the Paris Agreement and the European Green Deal. Results of this study reveal a shift in research focus from corporate sustainability reporting and voluntary disclosures to broader economic models integrating climate adaptation, risk management, and green finance post-2015. The findings highlight how the role of dominant actors evolved over time, with increased polarization in the field. Thus, results provide evidence for the reflectivity of global political and economic developments on the evolution of the scientific debate, also in the area under investigation
Correction to: Prevalence and predictors of bowel dysfunction in a large multiple sclerosis outpatient population: an Italian multicenter study (Journal of Neurology, (2022), 269, 3, (1610-1617), 10.1007/s00415-021-10737-w)
The original version of this article unfortunately contained a mistake. The given and family names of authors were Interchanged except the following author Maria Chiara Buscarinu, Carolina Gabri Nicoletti, Alessandra Girolama Marfia and Antonio Gallo
Review of the conference book Corporate governance: International outlook by A. M. Gallo, U. Comite, & A. Kostyuk
The genesis of the book Corporate Governance: International Outlook, edited by Alba Maria Gallo, Ubaldo Comite, and Alexander Kostyuk, can be traced back to the International Online Conference “Corporate Governance: International Outlook” held on June 5, 2025. The book compiles the manuscripts broadly categorized into four distinct, albeit interrelated themes of corporate governance — board of directors’ practices, artificial intelligence (AI), sustainability and reporting, and several other key aspects of corporate governance, including legal aspects, public policy, small and medium enterprises amongst others, which are highly relevant as well as frequently discussed at public platforms.ei tietoa saavutettavuudest
Thermo-fluid-dynamic analysis of the flow in a rotating channel with a sharp ‘‘U’’ turn
Infrared thermography has been employed to carry out a detailed convective heat transfer measurements at Re = 20,000 in a two-pass square channel both for the static case (absence of channel rotation) and for the rotating case (Ro = 0.3). At the same time, the main and secondary flow fields have been measured by means of particle image velocimetry with the aim to investigate how the flow behavior affects the local distributions of the convective heat transfer coefficient for the two cases. The normal-towall velocity component (w) and the turbulent kinetic energy, both measured close to the heat exchanging wall, have been used to formulate an empirical heat transfer correlation within an attempt to identify the role performed by these two quantities on the convective heat transfer coefficient distributions. The latter ones have been reported in terms of normalized Nusselt number (Nu/Nu*) maps, where Nu* is the Nusselt number evaluated with the classical Dittus-Bo¨lter correlation.Process and EnergyMechanical, Maritime and Materials Engineerin
Un poeta dialettale gallo-italico: Remigio Roccella e la parlata di Piazza Armerina (EN)
La seguente tesi si propone il compito di esaminare il dialetto gallo-italico in relazione alla figura di un poeta piazzese, Remigio Roccella. Nel primo capitolo si propone un sintetico profilo storico del dialetto gallo-italico con le sue caratteristiche linguistiche e la collocazione di queste varietà nell'ambito della geografia linguistica siciliana. Nel secondo capitolo si presentano l'autore e le sue opere. Nel terzo capitolo si affronta lo studio di alcuni testi di Roccella, proponendo un saggio di edizione parziale accompagnato da un glossario selettivo, concepito come un mero strumento di supporto alla lettura del testo.
The following thesis aims to examine the gallo-italic dialect in relation to the figure of a poet from Piazza Armerina, Remigo Roccella. In the first chapter a brief historical profile of the gallo-italic dialect is presented, along with its linguistic features and the placement of these varieties within the context of the sicilian linguistic geography. In the second chapter the author and his works are presented. The third chapter the study of some of Roccella’s texts is undertaken, offering a partial edition essay accompanied by a selective glossary, concieved as a mere tool to support the reading the text
Gérer le passé pour façonner l’avenir à Wëté et Drueulu
This article proposes an interlacing of the ethnographic experiences of two researchers working in two different field sites, one in the north of the Grande Terre (Wëté), the other in Lifou (Drueulu), with the aim of better understanding how, in this pre-referendum historic moment, Kanak men and women refer to their own past and redefine it. Each author presents his/her respective analysis, which results from this dialogue. The text highlights an increased desire on the part of the Kanak people to be protagonists in redeploying and valorizing elements of their own societies in the face of the challenges of the future. The historic moment of the 2018 referendum is not only unfolding around political issues, it also entails a vision that makes the idea of a sustainable society rooted in Kanak cultural elements a central concern
Moojenodesmus schubarti Golovatch & Gallo & Bichuette 2022, sp. nov.
Moojenodesmus schubarti Golovatch & Gallo, sp. nov. Figs 11 & 12 Material examined. Holotype male (LES 0027864), Brazil, Bahia State, Iuiu Municipality, near Lapa do Baixão, epigean, S14°26’07.4”, W43°37’27.6”, 8.XII.2013, M. E. Bichuette & J. E. Gallão leg. Paratypes: 1 male (ZMUM), 1 female (LES 0027865), same locality, taken together with holotype. Name. To honour Otto Schubart (1900–1962), one of the leading specialists in the systematics of Diplopoda of the time globally, Nestor of diplopodology in Brazil, and the author of the genus. Being resident of Brazil since 1933, he made particularly numerous and profound contributions to the millipede fauna of that country (Lindner et al. 2012). Diagnosis. Differs from congeners by 20 body rings in both sexes, the presence of a strong median hump (h) above the antennae on the male head, coupled with a particularly simple gonopodal telopodite divided into two parts only: a prominent, rounded and slightly higher lateral lobe (= exomere, ex) and a barely discernible mesal solenomere (sl) (Fig. 12B, D). Description. Length ca 3.5 mm (male holo- and paratype) or 3.8 mm (female paratype), width of midbody pro- and metazonae 0.7 and 0.8 mm (male, female), respectively. Coloration entirely pallid (Fig. 11). Body with 20 rings (male, female). Tegument mainly dull, at most slightly shining, texture very delicately alveolate and scaly. Head densely pilose throughout; epicranial suture faint; isthmus between antennae ca 1.2 times broader than antennal socket (Fig. 11C). A strong, median, rounded, bare hump (h) above antennae on male head (Fig. 11B), but female head regularly convex, not modified. Antennae very short, strongly clavate due to a considerably enlarged antennomere 6, slightly produced past ring 2 (male) or collum (female) dorsally; in length, antennomere 6> 2 = 3 = 5> 4> 7> 1 (Figs 11A–C); antennomere 6 with a large, compact, roundish, distodorsal group of bacilliform sensilla; a smaller distodorsal group of similar, but shorter sensilla present also on antennomere 5; a few minute distodorsal sensilla discernible on antennomere 4 as well (Fig. 11A–C). Genae regularly rounded (Fig. 11A, C), gnathochilarium without peculiarities. In width, collum = ring 3 <2 = 4 <5(6) = 14(15) <head; body gradually tapering towards telson on segments 16–20 (Figs 11D–F). Paraterga moderately developed, starting with collum, mostly clearly declivous, set high at about upper third of metazonae and always lying below a regularly convex dorsum, with squarish to narrowly rounded shoulders frontally, faintly and regularly rounded sides, and narrowly rounded caudal corners (Fig. 11); the latter never pointed and always lying within rear tergal margin. Lateral margin of postcollum paraterga with two or three small setigerous indentations and a seta at caudal corner. Pore formula normal, ozopores inconspicuous, round, located laterally in front of caudalmost incision (Fig. 11D, E). Collum and following metaterga with regular, mostly subclavate, medium-sized to rather long setae borne on minute knobs, these knobs being arranged in three transverse rows typical of most polydesmoids; polygonal bosses missing (Fig. 11D). Stricture between pro- and metazonae wide, shallow and smooth. Limbus very thin, very faintly microdenticulate, nearly smooth. Pleurosternal carinae absent (Fig. 11B, C). Epiproct short, conical, directed caudoventrally, tip subtruncate; pre-apical papillae small (Fig. 11D–F). Hypoproct trapeziform, setiferous papillae at caudal corners evident, rather well separated; sides slightly concave. Sterna broad, without modifications, poorly setose (Fig. 11C, F). Epigynal ridge very low. Legs moderately long and slender (Fig. 11), ca 1.2–1.3 times as long as midbody height (male, female); tarsi especially long and slender, claw very short; sphaerotrichomes missing (Fig. 12A). Gonapophyses on male coxae 2 vestigial. Gonopod aperture subcordiform, broader than male prozona 7. Gonopods (Fig. 12B–D) rather simple, coxites very large, subglobose, sparsely setose laterally, cannulae typical hollow tubes; telopodites sunken deep inside a prominent gonocoel, apical parts being barely exposed; each telopodite indistinctly biramous, strongly curved caudad; prefemoral (= densely setose) parts short and held subtransversely to main body axis, but acropodites lying parallel to each other; telopodite consisting of a very short solenomere (sl) lying mesal to a prominent, round, lobe-shaped exomere (ex). Remarks. This species is a typical, very small, epigean Moojenodesmus, the first to be recorded from Bahia. Like some of its congeners, this new species is amongst the smallest Polydesmida on Earth. Thus, the relatively widespread, eurytopic, apparently mass and at least partly parthenogeneric M. pumilus Schubart, 1944 is only ca 2.0–2.2 (male) to 2.1–3.2 (female) mm long and has 19 (male) or 20 (female) body rings (Golovatch 1992). Furthermore, based on the gonopodal conformation alone, M. pumilus fails to differ from M. pygmaeus Schubart, 1945, the type species that seems to be bisexual and has only 18 body rings in both sexes (Schubart 1944, 1945; Golovatch 1992). The situation thus strongly resembles that concerning another minute polydesmidan, Ammodesmus congoensis VandenSpiegel & Golovatch, 2015, a tiny member of the Afrotropical family Ammodesmidae, superfamily Pyrgodesmoidea, which is only 1.5–2.1 mm long and has either 18 or 19 body rings in both sexes (VandenSpiegel & Golovatch 2015). This suggests that either Moojenodesmus pygmaeus and M. pumilus are indeed different species distinguished morphologically only through a lesser number of body rings in the former species or, this being not less likely now, both actually represent a single species, M. pumilus by priority, that shows intraspecific variations in body segment counts like those already confirmed in Ammodesmus congoensis. Further studies are necessary, especially molecular-based ones, to solve the riddle. Whether such variations are related to body miniaturization or parthenogenesis, or both, is likewise open to question yet.Published as part of Golovatch, Sergei I., Gallo, Jéssica S. & Bichuette, Maria E., 2022, Two new species of the millipede family Trichopolydesmidae from Bahia state northeastern Brazil, including a remarkable threatened troglobiont (Diplopoda, Polydesmida), pp. 419-437 in Zootaxa 5115 (3) on pages 432-433, DOI: 10.11646/zootaxa.5115.3.7, http://zenodo.org/record/635847
Physicochemical and mineralogical characterization of earth for building in North West Italy
A mineralogical and morphological investigation was conducted on unstabilised sun-dried adobes (UBs) taken from rural constructions in Asti (North West Italy) that date the nineteenth century. Since not all soils can be used for housing material, an evaluation and a characterization of their constituents play important roles in developing efficient and durable adobe building materials. A particle size distribution, XRD, TG-DTA, SEM-EDAX analysis and porosimetry were carried out to characterize the constituent materials of UBs and to compare them with several other soils collected in the Asti and Alba areas. More than fifty different soils have been sampled from neighbouring outcrops and quarries around the rural constructions. The most significant samples, with a granularity close to the UBs grain size distribution, were selected and their mineralogical composition compared with the adobe composition. The comparison allowed the original sites of the UB raw earth to be identifie
Columbus-Athens Albert Schweitzer Fellowship Program
The Columbus-Athens Schweitzer Fellows (ASF) Program – one of The Albert Schweitzer Fellowship's 13 locations across the United States — facilitates service projects to benefit the Columbus and Athens communities, and simultaneously develops emerging professionals who have the skills to address unmet health-related needs throughout their careers. Launched in 2010 with the help of a significant seed grant from Anthem Blue Cross and Blue Shield Foundation and hosted by The Ohio State University, the Columbus-Athens Schweitzer Fellows Program is the first ASF program site in Ohio and one of only three in the Midwest. ASF history and mission: ASF was initially founded in 1940 to support Dr. Albert Schweitzer's hospital in Africa. The U.S. Schweitzer Fellows Program, launched in 1991, supports and trains emerging health-focused graduate and professional students in creating and carrying out yearlong service projects that address unmet community needs. ASF's mission is to develop leaders in service: individuals who are dedicated to and skilled in addressing the social determinants of health in underserved communities, and whose example influences and inspires others. Annually, U.S. Schweitzer Fellows deliver more than 40,000 hours of community service addressing the social determinants of health. When Fellows' initial year ends, they carry their skills and commitment forward as members of the Schweitzer Fellows for Life alumni network, now more than 2,000 strong. The Columbus-Athens Schweitzer Fellows Program's goals are: 1) to provide skilled and compassionate direct services that address important unmet needs of local underserved individuals and communities; 2) to support and train emerging professional leaders in ways that strengthen their commitment to, and skills in, public service; and 3) to develop a pipeline of emerging professionals with the capacity to effect change in the social and health care systems that will reduce and ultimately eliminate disparities impacting people's health and lives. The Columbus-Athens Schweitzer Fellows Program administers and supports community service fellowships that are conducted in Columbus and Athens from April to April. Participants are graduate students whose fields of study and/or personal interests are relevant to the goals and mission of the program. These interdisciplinary Schweitzer Fellows receive stipends in the amount of $3,000. They design and carry out projects that provide at least 200 hours of service in partnership with an existing community agency and under the supervision of an academic and community-based mentor. Projects include at least 100 hours of direct client contact with an emphasis placed on activities that will have an enduring benefit to the agency. Fellows also attend an orientation retreat and monthly meetings and participate in reflective leadership. Elizabeth Fitzgerald and Maria Gallo are the current co-program directors.AUTHOR AFFILIATION: Elizabeth Fitzgerald, Associate Professor of Clinical Nursing, College of Nursing Graduate Studies, and Co-Director, Columbus-athens Albert Schweitzer Fellowship Program, [email protected] (Corresponding Author); Maria Gallo, Associate Professor, College of Public Health, and Co-Director, Columbus-athens Albert Schweitzer Fellowship Program.The presenters will provide a brief overview of the Columbus-Athens Albert Schweitzer Fellowship Program and showcase the service projects of the 2017-2018 fellows. We will explain opportunities to become an ASF fellow, serve on our advisory board, serve as a community site for future fellows' projects, serve as a faculty mentor for an ASF fellow, and share ideas for future directions of our chapter
A importância do contador na sucessão de empresas familiares
TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisAs empresas familiares constituem parcela significativa do universo empresarial brasileiro. Estudos indicam que um dos maiores óbices à sua continuidade está localizado no momento da sucessão dos dirigentes. Nesse sentido, o objetivo geral deste trabalho consiste em avaliar a importância do profissional contábil no decorrer do processo sucessório em uma empresa familiar. É um estudo exploratório, descritivo, de abordagem qualitativa, desenvolvido por meio de um estudo de caso onde as informações foram obtidas através de uma entrevista não-estruturada. O estudo de caso mostrou que uma das vertentes negativas para a continuação da empresa e obtenção de sucesso no processo sucessório é a falta de profissionalismo na empresa familiar e a ausência de um profissional capacitado que promova o suporte necessário às necessidades da empresa durante todo o processo de sucessão. O importante é compreender que o processo de sucessão familiar suscita várias questões relevantes, que envolvem desde assuntos pessoais e internos do meio familiar, a escolha de um sucessor, a convivência entre parentes agregados, e até a própria sobrevivência empresarial. O contador, por deter conhecimento das diversas áreas da empresa, pode auxiliar os sucedidos e os próprios sucessores, atuando como provedor de informações fundamentais para o êxito do processo
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