34 research outputs found
Converging Trends in Social reporting Regulation: the Case of Italian Public and Non-profit Sectors
No full textSocial accounting and reporting have been widely adopted all over the world by various kinds of organisations. While most of the literature focuses on private corporations, in recent years several scholars have been calling for more attention to the reporting practices of the public and non-profit sectors. This article offers an overview of the main peculiarities of social reporting in Italy; in particular, moving from the assumption that reporting practices are influenced by the role of organisations within their operative context, it will reveal converging trends in both public sector and non-profit organisations towards a partially-regulated framework in which they can choose whether or not to use social reports but they also receive specific guidance from governmental bodies should they voluntarily decide to report. This article discusses such trends by considering the effects of public sector reforms on the role of both local governments and non-profit organisations in the delivery of local public service
Seasonal Trophic Ecology and Diet Shift in the Common Sole Solea solea in the Central Adriatic Sea
No full textThe common sole, Solea solea, is one the most important commercial species in Europe and, within the Mediterranean, the Adriatic basin is the most crucial area for its production. Although the species is overexploited in the basin, data on its trophic ecology are fragmentary, even though this is one of the most important features within the Ecosystem Approach to Fishery. Here, we analysed temporal variations in the feeding ecology of the species by using an integrated approach of stomach contents and stable isotope analyses coupled with the analysis of some condition indices such as the gonadosomatic and the hepatosomatic indices. Changes in diet and trophic level across the years in adult females were clearly linked to the different energetic requirements facing reproduction. Temporal changes throughout the year were mainly related to changes in food availability. This study confirms the opportunistic behaviour of this benthophagous species and its role as a mesopredator, opening new perspectives for further investigations on the effects of the overexploitation of this important fishery resource on the marine trophic web
Random or not? Comparing microplastic ingestion and preys in Scomber colias and Trachurus trachurus
No full textMicroplastics represent a rising threat to marine biota. As the fishing industry is a fundamental source of sustenance for human beings, microplastic ingestion by fish deserves appropriate attention. Despite previous studies suggest that the feeding behavior of different fish species may affect the occurrence and the diversity of ingested microplastic types, little is known about the selection mechanisms that determine the pathways of microplastics through the food webs. In this study we combine the characterization of ingested microplastics with the analysis of the diet composition of two pelagic fish species, namely the Atlantic chub mackerel Scomber colias and the Atlantic horse mackerel Trachurus trachurus. Samples were collected during a single fishing trip carried out in spring 2021 off Anzio coast (Tyrrhenian Sea, Western Mediterranean). After the dissection, samples were divided into two subgroups to be analyzed for diet composition and microplastic analysis, respectively. Gastrointestinal tracts to be analyzed for microplastics underwent alkaline digestion (10% KOH) to degrade the organic matter. Then, solutions were filtered on glass microfiber membranes and subsequently observed under a stereomicroscope. Microplastics were characterized by shape, color, and polymer composition. Stomach contents for diet analysis were observed under a microscope and preys were identified at the lower taxonomical level. The preliminary analyses show that T. trachurus makes an active selection of fastmoving preys (mostly Teleosts) and ingest almost only threadlike microplastics, such as fibers and filaments. In contrast, the high frequency of Thaliaceans in S. colias reveals a more planktivorous behavior, which is associated to the ingestion of a wider variety of microplastic types (including also film, fragment and foam). These results seem to suggest that the microplastic ingestion patterns observed in the two examined species could be linked to the existing differences between their prey searching modalities
Rose or Red, but Still under Threat: Comparing Microplastics Ingestion between Two Sympatric Marine Crustacean Species (Aristaeomorpha foliacea and Parapenaeus longirostris)
No full textThis research investigated microplastic ingestion in two marine crustacean species of high commercial importance, namely the Giant Red Shrimp Aristaeomorpha foliacea and the Deep-Water Rose Shrimp Parapenaeus longirostris. The primary purpose of this study was to better understand how these species are affected by microplastic pollution, a growing concern in the marine environment worldwide. Based on stable isotope analysis of muscle tissue and on the examination of their gastrointestinal tracts, it was found that the trophic niche of the two species is similar, but the type of particles ingested differed significantly in terms of shape, colour, size class, and polymer. These outcomes shed light on the pervasive impact of microplastic contamination on marine wildlife, emphasising potential threats to consumers at higher levels of the food web. A better knowledge of pathways that microplastics follow through marine food webs is crucial for understanding the ecological implications posed by this emerging contaminant. Increasing plastic contamination poses a serious threat to marine organisms. Microplastics (MPs) ingestion can represent a risk for the organism itself and for the ultimate consumer. Through the analysis of the gastrointestinal tract, coupled with stable isotope analysis on the muscle tissue, this study provides insights into the relationship between MPs pollution and ecology in two commercial marine species caught in the Central Tyrrhenian Sea: Aristaeomorpha foliacea and Parapenaeus longirostris. Stable isotope analysis was conducted to determine the trophic position and the trophic niche width. The gastrointestinal tracts were processed, and the resultant MPs were analysed under FT-IR spectroscopy to estimate the occurrence, abundance, and typology of the ingested MPs. The trophic level of the species was similar (P. longirostris TP = 3 +/- 0.10 and A. foliacea TP = 3.1 +/- 0.08), with an important trophic niche overlap, where 38% and 52% of P. longirostris and A. foliacea has ingested MPs, respectively. Though species-level differences may not be evident regarding MP's abundance per individual, a high degree of dissimilarity was noted in the typologies of ingested particles. This research provides valuable insights into how MPs enter marine trophic webs, stressing that isotopic niche analysis should be combined with other methods to explain in detail the differences in MPs ingestion
A reassessment of the "open model" of social account proposed in the mid 1980s: are some insights still useful for the current social accounting debate?
No full textThis presentation focuses on the discussion of a project of a social account model that was proposed by the Author in Italy in the mid 1980s’, when social accounting was experimenting a decline of interest in the international context. The social account proposal commented on here, is named “open model” (OM), because it mixes and adds many experiences and methods of calculus from new points of view, putting itself forward as a sort of theoretical guide to achieving an adequate accountability, avoiding both managerial capture (Owen et al. 2000) and preventing the collapse of social accounting’s credibility.
It is true to say that the OM project in Italy met with the favourable opinion in general of many accounting scholars, above all because of the influence of the view of the firm in Economia aziendale (Contrafatto and Rusconi, 2005).
The aim of this paper is to help scholars and practitioners to face the focal issues of modern day social accounting more rigorously, doing so above all by comparing OM with the current more diffused international (GRI and AA1000) standards: consideration will be given to the contrived strict separation of the Triple Bottom Line view, the role of quantitative/qualitative information; the role of social accounting in the accounting discipline and so on
Social and environmental accounting and organizational change: what, where and why? A personal overview
No full textO sistema tributário e o quadro de desigualdades no Brasil
No full textEste trabalho aborda uma possível relação do Sistema Tributário Nacional com o quadro de desigualdades. A obra do economista Thomas Piketty tenta mensurar a evolução da riqueza historicamente e seus impactos nos dias atuais, chegando a números impressionantes acerca da concentração de capital e renda ao redor do mundo. O autor defende a utilização da progressividade nos impostos incidentes sobre renda, heranças e patrimônio como forma de combate a desigualdade. Será analisado o sistema tributário brasileiro entre o período de 1966 e 2010, tentando investigar se sua estrutura está alinhada com as ideias do Piketty. O Sistema Tributário Nacional pode ser utilizado para combater as desigualdades sociais desconcentrando o capital e a renda. Mas também, pode ser utilizado como gerador e agravador da desigualdade, ao utilizar-se de um sistema que tenha como característica a regressividade. Ao analisar textos de autores renomados no tema de estrutura tributária brasileira como Ricardo Varsano, Ricardo Ribeiro Lodi e Fabricio de Oliveira, é possível determinar em que cenário o sistema se encontra: de combate ou agravamento da desigualdade.This work addresses a possible relationship between the National Tax System and the Picture of inequalities. The work of economist Thomas Piketty tries to measure the evolution of wealth historically and its impacts today, reaching impressive numbers regarding the concentration of capital and income around the world. The author defends the use of progressivity in taxes levied on income, inheritance and property as a way to combat inequality. The Brazilian tax system between the period 1966 and 2010 will be analyzed, trying to investigate whether its structure is in line with Piketty's ideas. The National Tax System can be used to combat social inequalities by deconcentrating capital and income. But it can also be used as a generator and aggravator of inequality, by using a system that has regressivity as a characteristic. By analyzing texts by renowned authors on the theme of Brazilian tax structure such as Ricardo Varsano, Ricardo Ribeiro Lodi and Fabricio de Oliveira, it is possible to determine the scenario in which the system finds itself: combating or worsening inequality
Asymptotic Results for GMM Estimators of Stochastic Volatility Models
No full textWe derive closed-form expressions for the optimal weighting matrix for GMM estimation of the stochastic volatility model with AR(1) log-volatility, and for the asymptotic covariance matrix of the resulting estimator. The moment conditions considered are generated by the absolute observations (which is the standard approach in this literature) or by the log-squared observations. We use the expressions to compare the performances of GMM and other estimators that have been proposed, and to optimally select small sets of moment conditions from very large sets.Stochastic volatility, GMM
Impaired perception of facial motion in autism spectrum disorder
No full textCopyright: © 2014 O’Brien et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.This article has been made available through the Brunel Open Access Publishing Fund.Facial motion is a special type of biological motion that transmits cues for socio-emotional communication and enables the discrimination of properties such as gender and identity. We used animated average faces to examine the ability of adults with autism spectrum disorders (ASD) to perceive facial motion. Participants completed increasingly difficult tasks involving the discrimination of (1) sequences of facial motion, (2) the identity of individuals based on their facial motion and (3) the gender of individuals. Stimuli were presented in both upright and upside-down orientations to test for the difference in inversion effects often found when comparing ASD with controls in face perception. The ASD group’s performance was impaired relative to the control group in all three tasks and unlike the control group, the individuals with ASD failed to show an inversion effect. These results point to a deficit in facial biological motion processing in people with autism, which we suggest is linked to deficits in lower level motion processing we have previously reported
Encompassing
No full textWith the kind permission of the Editors of the Oxford Bulletin, this Special Issue onEncompassing is a volume in honour of Grayham E. Mizon, to celebrate his majorcontributions to econometrics, and in particular, to the development of the theory ofencompassing and testing non-nested hypotheses. Grayham’s publications on encom-passing by himself, and with various co-authors (including most contributors to thisSpecial Issue), have been cited more than 800 times, reflecting its widespread useacross a diverse range of empirical and theoretical studies.Grayham has advanced numerous other areas in econometrics, including modelselection and progressive research strategies, panel data and time-series analyses,simulation and Monte Carlo methods, forecast evaluation and economic policy anal-ysis, and exogeneity, as well as encompassing. In addition to the formulation andimplementation of new estimators and test statistics, he has contributed to the sub-stantive application of new econometric tools, developing empirical models andpolicy analyses for both developed and transition economies, investigating consump-tion, employment and output, wage and price inflation, and relative prices. A partialbibliography is provided below.Grayham was also a prolific ‘producer’ of doctoral students – several of whomhave contributed to this Special Issue – as well as a constructive referee and editor,both for specific projects and in general for the highly successful Advanced Texts inEconometrics, which he overviewed with Clive W.J. Granger on behalf of OxfordUniversity Press.We are delighted to have been able to collect together a set of papers whichfurther advance the coverage of encompassing, by investigating the principles ofencompassing; encompassing as a key part of a general empirical methodology;its role in both automatic and human-driven model selection; hypothesis testingfor linear and nonlinear, nested and non-nested, parametric and non-parametricmodels; as well as simulation, forecast, cross-data vintage, and Bayesianencompassing.Until he reads this Foreword, Grayham will have been unaware of this purposeof our Special Issue, despite being the main Guest Editor, and co-author of two ofthe papers. We are grateful to all the contributors for sustaining our secret, and hopeit is a pleasant surprise for Grayham. Most authors and co-authors have been able to offer their own felicitations toGrayham in another paper – one which was not written with him – except for ChiaraMonfardini, who therefore joins the two other Guest Editors in congratulating Gray-ham on a truly fecund career, and wishing him continuing success in unravelling thetheory and practice of econometrics.-- Foreword, David F. Hendry, Massimiliano Marcellino and Chiara Monfardini
-- Guest Editors’ Introduction to Special Issue on Encompassing, David F. Hendry, Massimiliano Marcellino and Grayham E. Mizon
-- Encompassing: Concepts and Implementation, Christophe Bontemps and Grayham E. Mizon
-- Encompassing Procedures, Christophe Bontemps, Jean-Pierre Florens and Jean-François Richard
-- Simulation Encompassing: Testing Non-nested Hypotheses, Maozu Lu, Grayham E. Mizon and Chiara Monfardini
-- Log Income vs. Linear Income: An Application of the Encompassing Principle, Luigi Ermini and David F. Hendry
-- Linear vs. Log-linear Unit-Root Specification: An Application of Mis-specification Encompassing, Aris Spanos, David F. Hendry and J. James Reade
-- Cross-data-vintage Encompassing (pages 849–865) Steve Cook
-- Model Selection for Nested and Overlapping Nonlinear, Dynamic and Possibly Mis-specified Models, Massimiliano Marcellino and Barbara Rossi
-- The Fragility of Sensitivity Analysis: An Encompassing Perspective, Neil R. Ericsson
-- Encompassing and Automatic Model Selection, Jurgen A. Doornik
-- An Omnibus Test for Univariate and Multivariate Normality, Jurgen A. Doornik and Henrik Hanse
