230 research outputs found
Management accounting systems in venture capital-backed start-up companies
No full textManagement Accounting Systems (MAS) can help start-up companies to manage resource allocation and satisfy investors’ information needs. This study helps to investigate the main features of MAS adopted by Italian venture capital-backed startup companies. Also, the study aims to analyse how venture capitalists monitor their investment through management accounting. Thirty semi-structured interviews were carried out to gather information from a corporate and an investor perspective. Our results show that both start-up companies and investors consider MAS as useful to make conscious and target-oriented decisions. MAS are used by investors to monitor the investee’s performance and contribute in aligning goals’ time horizon. In addition, MAS help investors to develop a cooperative relationship with start-up companies and to provide business advices. This study contributes to the agency-theory debate by showing that MAS help not only to reduce information asymmetries but also to foster a dialogue and to benefit from investors’ human capital
La specialità è morta! Viva la specialità? Riflessioni sul caso Sardegna dopo la bocciatura del DDL costituzionale Renzi-Boschi
No full textLegami di sangue (o storie da vampiri) fra letteratura e fumetto: la scuola sarda
No full textIl cospicuo dialogo intertestuale con i classici di ogni tempo e luogo è stato sovente inteso dagli sceneggiatori e dai disegnatori delle storie a fumetti come una pratica di “cannibalizzazione” delle fonti. Il principio della riscrittura è d’altronde il principale motore letterario per la costruzione di narrazioni che sono al contempo vecchie e nuove, come le variazioni all’ordito dei miti. Comunque lo si intenda, il confronto prolungato con la dimensione letteraria tende a lasciare il segno: le storie a fumetti acquisiscono in effetti uno spessore testuale inedito, il quale dipende sostanzialmente dall’evidenza per cui quelle storie si riconnettono alle grandi matrici narrative in cui affonda le proprie radici il vasto mondo della finzione. Qui ci limitiamo a proporre tre situazioni emblematiche, che costituiscono altrettante varianti di interazione tra il fumetto e gli sterminati territori della letteratura.The conspicuous intertextual dialogue with the classics of all times and places has often been understood by the scriptwriters and illustrators of comic stories as a practice of ‘cannibalising’ sources. The principle of rewriting is, moreover, the main literary engine for the construction of narratives that are both old and new, like variations on the warp of myths. However one understands it, the prolonged confrontation with the literary dimension tends to leave its mark: indeed, comic strips stories acquire an unprecedented textual depth, which depends substantially on the evidence by which those stories reconnect with the great narrative matrices in which the vast world of fiction is rooted. Here we limit ourselves to proposing three emblematic situations, which constitute as many variants of interaction between comics and the boundless territories of literature
Opto-Electronic properties of BN-ring insertions in Circumacenes: the case of Coronene and Ovalene
No full textWe report a comparative computational analysis on the electronic and optical properties of some emblematic carbonaceous planar molecules after BN substitutions. In particular, we focused on Coronene (C24H12) and Ovalene (C32H14) molecules (belonging to the Circumacenes family) after different hexagonal-Boron-Nitride-ring insertions. We have performed all-electrons Density Functional Theory and Time Dependent DFT calculations using a localized Gaussian basis-set combined with the hybrid exchange-correlation functional B3LYP. For all the systems, we calculate the main molecular electronic and optical properties and we discuss if the mixed C-BN-ring-substituted clusters could be a potential attractive alternative or integration with respect to their C-made compounds, for both fundamental and application research
Computational investigation of the effects of perfluorination on the charge-transport properties of polyaromatic hydrocarbons
No full textWe present a systematic computational study of the effects of perfluorination on the charge-transport properties of three homologous classes of polyaromatic hydrocarbons of interest for molecular electronics: acenes, pyrenes, and circumacenes. By means of Density Functional Theory calculations we first obtained the key molecular properties for transport of both holes and electrons. We then used these parameters in the framework of Marcus theory to compare charge-transfer rates in the high temperatures regime for both unsubstituted and perfluorinated molecules. We additionally estimated the relative charge-mobility of each unsubstituted (perfluorinated) molecule with respect to unsubstituted (perfluorinated) pentacene. We found in all cases that perfluorination reduces the charge-transfer rate in absolute terms. This is largely due to the higher values of the molecular reorganization energies predicted for perfluorinated compounds. Interestingly, however, the charge-transfer rates for both holes and electrons of perfluorinated species are remarkably similar, especially for the larger species. In addition, in the case of the larger circumacenes the charge-mobility values relative to pentacene values are found to increase upon perfluorination
The diver system: multimedia communication and localization using underwater acoustic networks
No full textThis paper concerns the design and implementation of a novel system for diving operations based on an efficient
underwater acoustic network. The proposed system is composed of both static underwater nodes and divers that are equipped with acoustic modems and underwater tablets. The SUNSET Software Defined Communication Stack (S-SDCS) has been used to provide multi-hop networking capabilities. Novel image compression and transmission modules have been designed and implemented in S-SDCS. In addition, the localization module has been enhanced to increase the safety of the divers whose positions can be locally and remotely monitored. These modules interact with an innovative mobile application running on the underwater tablet thus enabling divers communication and remote position estimation and monitoring. In addition, divers can acquire and share pictures with other operators in real-time. The user interface of the application has been designed according to diver needs and feedback thus making it perfectly suitable for several diving scenarios. The system has been tested in several at-sea campaigns considering different application scenarios. The achieved results confirm that the proposed system is suitable for several diving experiences, enabling novel application scenarios while increasing divers safety
Response to induction therapy in oesophageal and cardia carcinoma using Mandard tumour regression grade or size of residual foci
No full textBACKGROUND:: Tumour regression grade (TRG) is used to evaluate responses to induction therapy in cancer of the oesophagus or cardia. This study aimed to determine whether inclusion of node category could improve the prognostic accuracy provided by TRG, and explore the prognostic value of an alternative classification based on size of residual foci and node category. METHODS:: Patients with oesophageal or cardia cancer treated with neoadjuvant chemoradiotherapy followed by resection were studied. Treatment-induced response at the primary site was evaluated by TRG and by a method whereby patients were classified as having no residual cancer, minimal residual disease (MRD) or as non-responders. RESULTS:: Between 2000 and 2007, 108 patients underwent resection. Disease-related survival decreased with increasing TRG in node-negative (N0) patients (P < 0.001), whereas in node-positive (N+) patients it was poor irrespective of TRG (P = 0.241). For N0 disease, 3-year survival in patients with MRD (58 (95 per cent confidence interval 26 to 80) per cent) was intermediate between that in patients with no residual cancer (85 (70 to 93) per cent) and non-responders (28 (4 to 59) per cent). Worst prognosis was for N+ disease (21 (9 to 36) per cent). CONCLUSION:: Node category should be considered when evaluating response to induction therapy in oesophageal or cardia cancer. A new classification based on size of residual foci and node category seems promising.Background: Tumour regression grade (TRG) is used to evaluate responses to induction therapy in cancer of the oesophagus or cardia. This study aimed to determine whether inclusion of node category could improve We the prognostic accuracy provided by TRG, and explore the prognostic value of an alternative classification based on size of residual foci and node category.Methods: Patients with oesophageal or cardia cancer treated with neoadjuvant chemoradiotherapy followed by resection were studied. Treatment-induced response at the primary site was evaluated by TRG and by a method whereby patients were classified as having no residual cancer, in residual disease (MRD) or as non-responders.Results: Between 2000 and 2007, 108 patients underwent resection. Disease-related survival decreased with increasing TRG in node-negative (NO) patients (P < 0.001), whereas in node-positive (N+) patients it was poor irrespective of TRG (P = 0.241). For NO disease, 3-year survival in patients with MRD (58..
A rising trend of gastric cardia cancer in Gansu Province of China
No full textWe evaluated the incidence, age, gender, and anatomical distribution of gastric cancers in 65,284 cases of upper GI endoscopies. A total of 5253 gastric cancer cases were identified. Cancers of the cardia, fundus, body and antrum account for 33.6%, 2.7%, 23.6% and 34.0% of all cases, respectively. The mean age for gastric cancers was 56.9 ± 10.2 years and 69.7% of the cancer cases were found in the 50-69 year age group. Subjects with cardia cancer were slightly older than subjects with non-cardia cancer. Over the 12-year period, the incidence of the gastric antrum cancer had significantly declined, whereas the incidence of the gastric cancer in the cardia and body had risen steadily. Thus, there was a rising trend of cardia cancers and a decreasing trend of most non-cardia cancers. © 2008 Elsevier Ireland Ltd. All rights reserved.link_to_subscribed_fulltex
Rhagovelia cardia Padilla-Gil 2011
No full textRhagovelia cardia Padilla-Gil, 2011 (Figs. 5F, 6F, 7F, 8F, 19J, 20J, 25A) Rhagovelia cardia Padilla-Gil, 2011: 207. Rhagovelia carina Padilla-Gil, 2015: 77 (new synonym). Holotype apterous male. BL 3.87; HL 0.41; HW 1.00; INT 0.35; ANT I 1.35, ANT II 0.75, ANT III 0.85, ANT IV 0.95; EYE 0.37; PL 0.21; PW 1.23; FORELEG: FEM 1.65; TIB 1.75; TAR I 0.06; TAR II 0.04; TAR III 0.38; MIDLEG: FEM 2.80; TIB 1.80; TAR I 0.10; TAR II 1.05; TAR III 1.00; HINDLEG: FEM 2.35; TIB 2.15; TAR I 0.12; TAR II 0.16; TAR III 0.42. Head dorsally black, covered with golden pubescence; longitudinal midline and a pair of oblique indentations at base impressed and shiny. Venter of head black. Buccula brown. Labium brown. Eye dark red. Antenniferous tubercle brown. Base of antennomere I yellow; most of I and rest of antenna brown. Pronotum dark orange between eyes behind vertex of head, dark brown laterally and posteriorly. Meso- and metanota black, covered by golden pubescence. Propleuron with small yellow macula; meso- and metapleura black, covered with greyish pubescence. Pro-, meso- and metasterna black, covered with greyish pubescence. Proacetabulum black with yellow ventral spot. Mesoacetabulum black. Metacetabulum black with yellow margins. Fore and hind coxae yellow. Middle coxa black. Fore and hind trochanters black with brown macula. Middle trochanter black. Femora, tibiae and tarsi black. Abdominal mediotergites black, covered with golden pubescence; VII with a central shiny black spot; tergum VIII shiny black, covered with short golden setae. Abdominal laterotergites black, covered with golden pubescence, with lateral margins shiny black. Abdominal sterna black, covered with greyish and golden pubescence, except for VII with a shiny black mark and slightly marked median carina. Head short, covered with short setae; frons with longer setae. Antenna covered with short brown setae, denser on antennomere IV; antennomere I with at least six longer, thick brown setae; II with two of these setae near middle. Antennomeres I– III cylindrical; IV fusiform; I and IV subequal in width at the middle; II subequal in width to III, slightly thinner than I and IV. Labium short. Ocular setae present. Pronotum short, not covering mesonotum, covered with short golden setae, denser laterally; posterior margin slightly concave. Mesonotum covered with short golden setae, denser on the posterior margin; posterior margin convex centrally. Metanotum short; posterior margin straight centrally. Sides of thorax with long brown setae. Legs covered with short golden setae, with rows of longer, thicker setae on femora and tibiae. Trochanters without spines. Fore tibia slightly curved distally, with weak preapical depression; grasping comb extending slightly beyond apex. Hind femur distinctly surpassing apex of abdomen, slightly wider than middle femur, with posterior margin sinuous; distal half with a row of about 14–16 spines decreasing in size towards apex. Hind tibia slightly curved, with 22–23 subequal short denticles, apex with straight spur. Abdominal mediotergites subrectangular. Abdominal laterotergites raised, but not vertical, with short golden setae. Abdominal sterna covered with short golden setae, without black denticles, with weak median carina on segments VII–VIII. Proctiger subtriangular, basal lobes rounded, strong, short; apex rounded, densely covered with setae. Paramere elongated, subtriangular, curved and rounded at the edges, with thick setae at apex. Paratype apterous female. BL 4.38; HL 0.50; HW 1.05; INT 0.34; ANT I 1.35, ANT II 0.73, ANT III 0.83, ANT IV 0.60; EYE 0.50; PL 0.25; PW 1.20; FORELEG: FEM 1.65; TIB 1.68; TAR I 0.06; TAR II 0.04; TAR III 0.38; MIDLEG: FEM 2.88; TIB 1.75; TAR I 0.10; TAR II 1.05; TAR III 1.00; HINDLEG: FEM 2.35; TIB 2.20; TAR I 0.08; TAR II 0.22; TAR III 0.42. Similar to apterous male in structure and color. Hind femur relatively shorter and less sinuous than in male, with about 6–8 spines on distal half. Shiny black central spot on dorsum of abdominal segments VI –VIII. Abdominal sterna without carina; VII with shiny brown mark. Comments. When describing R. carina, Padilla-Gil (2015) compared it with R. cardia and R. espriella (= R. rosensis, new synonym). According to this author, R. carina could be distinguished from R. cardia by the absence of a heart-shaped shiny black spot on the mesonotum (present in the latter), the male hind femur 7.3 times as long as wide (7.6 in the latter), and by the shape of the paramere. The mesonotum of the types of R. cardia deposited in the ICN is slightly more bare and reflective than in most Colombian species of the angustipes complex, but a heartshaped shiny black spot could not be observed. Evident shiny black mesonotal areas, similar to those that commonly occur on the abdominal mediotergites of species of the complex, are found, for example, in R. calopa (Fig. 5E) and R. sabrina Drake, 1958, but not in R. cardia. The mentioned difference in the length / width ratio of the male hind femur between R. carina and R. cardia (ca. 4%) is very small and can be regarded as intraspecific variation. The development of the hind femur in male Rhagovelia is related to sexual selection and can be quite variable in a single species, with more extreme cases occurring in the collaris and robusta complexes (Crumiére et al. 2019, Magalhães 2019). The differences in paramere shape between R. carina and R. cardia (compare Padilla-Gil 2015: Fig. 30 and Fig. 31) are due to innapropriate preparation of the drawings. The actual paramere of R. cardia (Fig. 19J) is more similar to that drawn for R. carina by Padilla-Gil (2015: Fig. 30). Considering that these differences are either misinterpretations or of minor importance for species discrimination in the angustipes complex, and that no other major differences have been found between the types of both species, we propose the synonymy between R. carina and R. cardia. As can be seen below, both were described from the same area in southern Colombia. Distribution. Colombia: Cauca (Padilla-Gil 2019b, Padilla-Gil 2020), Nariño (Padilla-Gil 2011, Padilla-Gil 2015), Tolima (Parra-Trujillo et al. 2014) (Fig. 25A). Type material examined. Holotype ♂ apterous of R. cardia (ICN 054104): ‘ Colombia \ Nariño \ municipio de Barbacoas \ Altaquer \ río Ñambi \ 16.V.2008 \ Col: G. Montenegro’. Paratype ♀ apterous of R. cardia (ICN 054105): same data as holotype. Holotype ♂ apterous of R. carina (ICN): ‘ Colombia \ Nariño \ Altaquer \ Reserva Natural Río Ñambi \ 2010-IV-29 \ Col: D. N. Padilla’. Paratypes of R. carina, 6 ♂ apterous, 7 ♀ apterous, 1 ♀ macropterous (ICN): same data as holotype.Published as part of Galindo-Malagón, Ximena Alejandra, Morales, Irina & Moreira, Felipe Ferraz Figueiredo, 2021, Revision of the Rhagovelia angustipes complex (Insecta: Hemiptera: Veliidae from Colombia, pp. 167-225 in Zootaxa 4958 (1) on pages 188-189, DOI: 10.11646/zootaxa.4958.1.11, http://zenodo.org/record/469151
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