888 research outputs found
Strategie globali e misurazione delle performance: il caso Nestlé Waters.
No full textQuesto articolo mostra come i sistemi di misurazione delle
performance possano essere utilizzati a supporto delle strategie
di integrazione implementate dalle aziende multinazionali e
assumano un ruolo centrale nella gestione e nel bilanciamento
delle tensioni tra relazioni laterali e verticali, convergenza e differenziazione,
centralizzazione e decentramento. Il caso di Nestlé
Waters mostra una soluzione specifica implementata a seguito di
rinnovate esigenze di integrazione. A questo proposito, è opportuno
evidenziare che, se le soluzioni proposte sono difficilmente generalizzabili
in tutti i loro aspetti, le tensioni descritte in questo articolo
sono estendibili alle multinazionali che decidono di intraprendere
percorsi di integrazione. In questo contesto, il caso Nestlé
Waters sembra offrire numerosi spunti di riflessione per la gestione
delle suddette criticità tramite meccanismi organizzativi e strumenti
di misurazione delle performance
La Balanced Scorecard nelle società sportive: il caso Mens Sana Basket
No full textIl contesto nel quale operano le società sportive appare di crescente interesse per quanti, come gli economisti-aziendali, svolgono studi e ricerche in settori ad elevato impatto non solo economico ma anche sociale e che per di più implicano necessità gestionali precipue e, conseguentemente, di interesse. Si presentano i risultati di un progetto pilota di sviluppo ed implementazione della Balanced Scorecard all’interno di una nota realtà sportiva italiana
Trace Metals in Pork Meat Products Marketed in Italy: Occurrence and Health Risk Characterization
No full textThis study provides valuable information on the levels of various trace metals (Pb, Cd, Hg, Zn, Cu, Cr) in meat products (baked ham, raw ham, mortadella, cured sausage, würstel, salami) from South Italy and calculates potential health risk toxicity associated with their consumption for the total population and for children. In the samples studied metal concentrations are within the permissible legal limits (Cd: 0.01–0.03 μg g−1 w.w., Hg: 0.01–0.02 μg g−1 w.w., Zn: 5.71–7.32 μg g−1 w.w., Cu: 1.08–1.21 μg g−1 w.w., Cr: 0.15–0.23 μg g−1 w.w.), except for Pb (Pb: 0.22–0.38 μg g−1 w.w.). The estimated intake values are within the provisional tolerable daily intake limits for toxic metals and recommended daily intake values for essential metals in both tested groups. The noncarcinogenic risk values of the individual metals indicate that there is no health risk, but their combined effects might constitute a potential risk for children. Furthermore, the cumulative cancer risk of all samples studied exceeds the recommended threshold risk limit (> 10−4) in both total population and children, indicating a risk of potential health problems for consumers especially for children, who are more vulnerable to toxic metal exposure
Determination of Mercury, Methylmercury and Selenium Concentrations in Elasmobranch Meat: Fish Consumption Safety
No full textThis study measures total mercury (THg), methylmercury (MeHg) and selenium (Se) concentrations in elasmobranch fish from an Italian market with the aim of evaluating the risk-benefit associated with their consumption, using estimated weekly intake (EWI), permissible safety level (MeHgPSL), selenium health benefit value (HBVSe) and monthly consumption rate limit (CRmm) for each species. THg and Se were analysed by atomic absorption spectrometry, while MeHg was determined by HrGc/Ms. THg and MeHg concentrations ranged from 0.61 to 1.25 mu g g(-1) w.w. and from 0.57 to 0.97 mu g g(-1) w.w., respectively, whereas Se levels were 0.49-0.65 mu g g(-1) w.w. In most samples European Community limits for THg were surpassed, while for MeHg none of the fish had levels above the limit adopted by FAO/WHO. EWIs for THg and MeHg in many cases were above the provisional tolerable weekly intakes (PTWIs). MeHgPSL estimate showed that fish should contain approximately 50% of the concentration measured to avoid exceeding the PTWI. Nevertheless, the HBVSe index indicated that solely skates were safe for human consumption (HBVSe = 3.57-6.22). Our results highlight the importance of a constant monitoring of THg and MeHg level in fish, especially in apex predators, to avoid the risk of overexposure for consumers
Persistent organic Pollutants (PCBs and DDTs) in European Conger EEl, Conger conger L., from the Ionian Sea (Mediterranean Sea)
No full textThe present study provides novel data regarding levels of polychlorinated biphenyls (PCBs) and organochlorine pesticides (DDTs) in muscle tissue of European conger eel (Conger conger) from Ionian Sea (Mediterranean Sea). The mean concentration of PCBs (891 ng g(-1) lipid weight) was higher than those of DDTs (543 ng g(-1) lipid weight). PCB pattern was dominated by higher chlorinated congeners (hexa-CBs: 69.3 %, penta-CBs: 17.2 %, hepta-CBs: 13.3 %). Regarding DDT pattern, p,p'-DDE was prevalent in all samples (85.5 %), suggesting no recent DDT input. The total 2,3,7,8-TCDD toxic equivalent (TEQs) of coplanar PCBs, including mono-and non-ortho congeners was 0.41 pg g(-1) wet weight (29.92 pg g(-1) lipid weight). The PCB and DDT levels, as well as TEQ concentrations were lower than most of the corresponding published data for fish from Mediterranean and non-Mediterranean regions, probably reflecting a moderately contaminated area
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices
No full textThis paper explores the craft of visual accounts in corporate reporting practices through an arts-inspired perspective. We research the subtle mechanisms underpinning the craft of visual accounts since their preparation phase, as these accounts engage with the emotional sphere of their preparers, including the fear and the power struggles surrounding the preparers’ role within the organization. We rely upon an artistic line of inquiry based on baroque art to unpack the voids and absences underpinning accounting visualizations. By drawing on this lens, we examine the case of a large European bank where we investigate the craft of visual accounts in corporate reports from the perspective of the preparers of these accounts. We extend prior studies on the visual and emotional dimensions of accounting by showing that the craft of visual accounts evolves as the preparers of these accounts experience voids in the meanings that they attempt to represent and the fear of being excluded from their role. We also demonstrate that the mixed emotions of fear and self-celebration, illusion and disillusion experienced by the preparers of accounting visualizations may follow intra-organizational power struggles in between the different organizational roles involved in corporate reporting. In so doing, we reveal how the philosophical underpinnings of artistic movements, such as baroque art, can be drawn upon to critically delve into the power of voids and absences in accounting visualizations
Association among 1267 A/G HSP70-2, −308 G/A TNF-α polymorphisms and pro-inflammatory plasma mediators in old ZincAge population
No full textProinflammatory cytokines and heat shock proteins play relevant roles in the pathogenesis of inflammatory diseases. We investigated whether Hsp70 1267 A/G and TNF-α -308 G/A polymorphisms are associated with proinflammatory mediators, zinc status and laboratory parameters in 1,078 healthy elderly from ZincAge study. Hsp70 1267 A/G genotype and allele distribution were similar among various European countries, while a TNF-α genetic heterogeneity was observed between the Northern and the Southern European populations, with a major frequency of the -308 A variant in France, Germany and Poland. We used linear regression models to test additive, dominant or recessive associations of each SNP with proinflammatory mediators, laboratory parameters, metallothioneins and zinc status. Hsp70 1267 A/G SNP, but not TNF-α -308 G/A SNP, influences TNF-α and IL-6 plasma levels under additive, dominant and recessive models (for TNF-α only). An association between Hsp70 1267 A/G SNP and zinc plasma levels was observed in the dominant model. In particular, G allele carriers showed increased circulating pro-inflammatory cytokines and zinc. Moreover, both these SNPs affect creatinine levels suggesting a possible influence on renal function. In conclusion, Hsp70 1267 A/G SNP is associated with pro-inflammatory cytokine production in healthy elderly and might represent a possible determinant of individual susceptibility to inflammatory diseases
A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality
No full textAt the end of 2018, the Sustainability Accounting Standards Board (SASB) released its corporate reporting standards for material environment, social, and governance (ESG) issues. These SASB standards are analogous to FASB's but deal with ESG activities that help the companies create value over the long term and have been endorsed by large asset management firms such as BlackRock.
The authors analyze the quality of ESG reporting by the 91 companies that adopted SASB's framework. While the number of such companies is still small, their results are encouraging, an indication of better things to come. Using three measures of effectiveness, Disclosure Topic Compliance Index (DTCI), Financial Relevance Compliance Index (FRCI), and Financial Intensity Compliance Index (FICI), the authors found that most companies are doing a good to very good job of reporting and companies tend to focus on measures with the highest financial relevance. Scores on these three measures were similar across industry sectors except for a few cases where the DTCI score is low.
They presented cases of three SASB standard companies: 1) Sunrun, a residential solar panel company that uses some hazardous materials, 2) Suncor, an integrated oil and gas company, and 3) Target, a retail company in a highly competitive industry needing to keep costs low while also managing an extensive supply chain responsibly.
These 91 companies have demonstrated that reporting according to SASB standards can be done well. This success should encourage other companies to follow and the authors offer a seven‐step process to adopt SASB standards
Sustainable Development Goals
No full textOur planet continues to face many global economic, social, and
environmental challenges and uncertainties. To help deal with
them, in September 2015 many governments worldwide agreed to
pursue 17 Sustainable Development Goals (SDGs). Promoted by the
United Nations, these SDGs define global priorities and aspirations
for 2030 and rely on the important and value-creating role of
business organizations in delivering on the promise of sustainable
and inclusive development. SDGs will be both an opportunity and a challenge in the years ahead. Several
business organizations across the globe have started this journey by
identifying and executing sustainable strategies as key drivers of their visions
and business models. The SDGs present an opportunity for business-led
solutions and technologies to be developed, and they offer an overarching
framework to shape, guide, measure, and report the value created through
business objectives, initiatives, and performance. Measuring and reporting on
these goals enable business organizations to contribute to the SDGs while
capitalizing on a range of benefits such as identifying future business
opportunities and strengthening stakeholder engagement. What are the Sustainable Development Goals? Where do they come from? Are
companies ready to engage with them? How? What are the possible roles of
management accountants in this space? We address (and perhaps answer)
these questions by providing examples of a number of organizations—such as
PepsiCo and Eni—that have been pioneering a certain degree of attention to
the SDGs when measuring and reporting their business performances
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