14 research outputs found
La comunicazione economico-finanziaria delle P.M.I. secondo i professionisti contabili. Un'indagine empirica
No full textThe Art Songs of Tom Cipullo
No full textThis study explores the role Tom Cipullo plays in the development of American Art Song 1992-2008. Born in 1956, composer Tom Cipullo has written well over 100 songs. His music is complex and challenging yet firmly rooted in the 20th-century continuation of Romanticism. Cipullo\u27s choice of poetry is almost always contemporary American, embracing a full range of themes. His songs have won top awards in their field, and are well received by audiences and performers.
Following a biography, a discussion of the development of the neo-Romantic movement in the field of Art Song, and Cipullo\u27s role in this progression is presented. A Guide to the Songs provides an annotated catalog and performance guide to 67 published songs written between 1992 and 2007. The performance guide explains non-standard indications in the scores and outlines Cipullo\u27s interpretive preferences. It provides essential information for singers, pianists, coaches, and teachers wishing to access this repertoire. Appendices provide an alphabetic list of songs, a list of authors set by Cipullo, a complete works list 1983-2009, a discography, and a bibliography.
This study is informed through interviews with Cipullo. The author prepared, coached, and performed many of the songs; attended coachings and master classes with Cipullo; and attended live performances of Cipullo\u27s songs. The remaining songs are analyzed through both professional and unpublished recordings. Several prominent performers of Cipullo\u27s vocal music provided live interviews. Secondary sources aid in identifying Cipullo\u27s role in the development of American Art Song 1992-2008. This study serves as the basis for further research into Cipullo\u27s life and works, and for successful performances of his songs
The survey for cultural and economic value assessment of food and food- ways in Bio-Districts: the case of "Bio-Distretto della Via Amerina e delle Forre"
No full text1. Theoretical Background
The knowledge and the cultural heritage concerning traditional recipes based on local and ancient crop varieties are very diffused in small rural areas and in local communities, in particular in Italy. This kind of knowledge, that is at the heart of the relationship between communities and their food habits, if well recognised and documented can contribute to the sustainable development of territories in which it developed through oral transmission of local people. At the same time, Traditional Knowledge (TK), at the light of the UN Convention for Safeguarding of the Intangible Cultural Heritage, must be preserved for future generations. Thus, it is important to identify and to develop some tools and techniques to obtain data for the valorisation and the promotion of food heritage in the light of TK and also Knowledge Transfer (KT). In this process, a crucial step is the involvement of local communities, in order to elicit and to track the information of which they are custodians, their feelings as well as their attitudes and preferences towards the use of this intangible heritage. The final goal is to engage them in the management and transfer of food knowledge for the sustainable economic, social and environmental development of their territory.
2. Research Objective
The objective of the paper is to conduct a survey, in a very specific territory, that is the “Bio-Distretto della Via Amerina e delle Forre”, in the Central Italy, in order to gather information concerning the actual awareness of local people and organizations concerning their food heritage and the values (cultural and economic) they attribute to it. The information retrieved will than be used as a basis for the preparation of a theoretical framework of valuation and management of food heritage through citizen engagement in other areas/organizations. The Bio-District seems particularly suitable for this kind of investigation, as it is a geographical area where farmers, citizens, tourist operators, associations and public authorities enter into an agreement for the sustainable management of local resources, based on organic production and consumption (short food chain, purchasing groups, organic canteens in public offices and schools). The local knowledge concerning foodways and traditional techniques that smallholder farmers apply, indeed derive from the deep understanding of the context they interact with and are adapted to. As a matter of fact, all stakeholders of the Bio-District are natural depositary of intangible heritage, potential sources of information and of subsequent management of their knowledge.
3. Methodology
The paper will be based on an inductive approach, using the survey method as an instrument to collect data to derive a theoretical framework for assessing cultural and economic values of food heritage. The survey will be conducted in the Bio-District of “Via Amerina e delle Forre”, located in Lazio Region, in the Central Italy.
The survey will have the structure of a questionnaire, used to elicit awareness, feelings and wishes about the food heritage and their desired management for the development of the territory, in order to achieve information about cultural (in particular historical, social and religious) and economic values of this heritage. In particular, for the latter type of values, a Contingent Valuation Method (CVM) will be used. CVM is an approach designed to create the missing market for heritage considered as public goods by determining what people would be willing to pay (WTP) for specified changes in the quantity or quality of such goods or what they would be willing to accept (WTA) in compensation for well-specified reductions/losses in the provision of these goods. CVM circumvents the absence of markets for food heritage by presenting consumers with a choice situation in which they have the opportunity to buy or to sell the flow of services/benefits deriving from this kind of intangible heritage.
4. Expected Results
The expected result in terms of Knowledge Management and Transfer will be the development of a tool that can be interpreted as a Participatory Rural Assessment (PRA) method. PRA not only aims at gathering knowledge about skills of local communities and their values, it also aims directly at empowering citizens. Indeed, the mix of surveys and public engagement techniques aimed at understanding values and knowledge that local populations in Bio-Districts wish to sustain, allows an informed and communitarian preservation of food intangible heritage.
The main limitation of the paper is the restricted investigation area and the limited data collected
The impact of IFRS 9 and IFRS 7 on liquidity in banks: Theoretical aspects
No full textThe conviction that capital markets could always satisfy Liquidity needs of agents has been strongly questioned during recent years.One consequence has been the IASB introducing IFRS 9, as substitute of IAS 39, in order to improve mechanisms of classification and measurement of Financial Instruments, deemed as one of the main causes triggering the financial crisis.Despite the effort of the International Board to introduce provisions able to assure relevant and useful information for the assessment of the amounts, timing and uncertainty of the entity’s future cash flows, there are some critical points associated with those requirements focused in the paper.We first introduced concepts of Liquidity and of Liquidity Risk, instrumental to a critical study of IFRS 9 insides.We then enriched the analysis, investigating IFRS 7 contents (just for what regards disclosure on Liquidity Risk), looking for information that could overcome IFRS 9 limits. According to our conclusions, IASB should
think about the chance, among others, to pay more attention to the Business Model pattern and to behavioural liquidity characteristics associated to financial instruments.To sum up, the study aimed at analyse the impact of accounting rules on
liquidity in banks.As it is a topic poorly addressed, not only from the academic literature but also by professional bodies, it can be considered as an emerging field of research. This aspect can be considered as one of its strength points
Biodiversity Indicators: The Accounting Point of View
No full textAbstractAccording to the Convention on Biological Diversity, biodiversity is the variability among living organisms from all sources including, inter alia, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part; this includes diversity within species, between species and of ecosystems. The key value of biodiversity lies in its role in ensuring the functioning of ecosystems and their ability to provide services to humans and other living organisms that comprise them. For that reason, maintaining a sufficient degree of biodiversity is the key to the continued delivery of essential ecosystem services and the need to ensure the conservation of biological diversity is now widely accepted. In spite of this global sentiment, there is not a national or international convergence towards a framework to report to different stakeholders’ groups the performance of organizations like protected areas and national parks, in terms of their biodiversity and the conservation activities they are achieving. After describing the concept of biodiversity, its value and the information needs of the community related to it, the main purpose of the paper is to propose a theoretical and systemic framework for its reporting by public sector organizations established for the protection of the natural capital, by means of some specific indicators deduced mainly by the literature concerning biological sciences. Following the GRI (Global Reporting Initiative) guidelines, these indicators, interpreted in terms of KPI (Key Performance Indicators), should lead to an increase in the transparency and in the accountability of Protected Areas
Accounting values and metrics for the sustainable exploitation of intangible heritage assets related to food and agriculture
No full textLiquidity Issues in the Banking Sector from an Accounting Perspective
No full textThe recent financial crisis highlighted the inability of financial markets of being always able to cope with the liquidity needs of banks. This gave rise to a great attention to the issues related to the liquidity in the banking sector.Stakeholders interested in assessing the liquidity profile of a financial institution can rely on data provided through its financial statements. This demonstrates the strong influence that the accounting discipline can have on it. Accounting standards can play an important role in depicting the liquidity profile (and the associated risk) of an entity, as they contribute to produce information useful to predict timing, uncertainties and amounts of its future cash flows.The objective of this theoretical study has been to investigate the contents of the IASB Conceptual Framework and of some of its standards, i.e. IAS 7, IFRS 7, IFRS 9. In particular, the aim of the analysis has been to verify if the financial information requested by the regulation is adequately useful and relevant in order to assess the liquidity profile of a financial institution. In our opinion, the IASB discipline still presents some deficiencies on this aspect, in particular for entities operating in the banking sector.</jats:p
Decoding the symphony : illuminating the mammalian mitochondrial RNA binding proteome with a novel interactome approach
No full textMitochondria, colloquially known as the "powerhouses of the cell" are crucial for generating cellular energy through a process known as oxidative phosphorylation (OXPHOS). These minute but mighty organelles are distinct and semi-independent entities, containing their own DNA, which is circular in nature. This DNA has the capacity for replication, transcription, and translation, processes collectively referred to as mitochondrial gene expression. Out of the OXPHOS system's peptides, mitochondria encode for 13, with the remainder being produced in the nucleus and then transported into the mitochondria. The complex system of gene expression within mitochondria relies on an intricate interaction among DNA, RNA, and proteins. However, disruptions in this system have been linked to a variety of diseases, such as diabetes, neurodegenerative disorders, and cancer. RNA-binding proteins (RBPs) are essential in regulating various aspects of RNA's lifecycle, including its synthesis, stability, processing, epitranscriptomic modification, translation, and degradation. Yet, the specifics of how these proteins operate remain partially understood.My doctoral research has been devoted to uncovering new RBPs and elucidating their roles in mitochondrial gene expression. Specifically, in paper 1, I introduced a technique named ‘mt-TRIzol-RBP-Ex’ for the efficient and unbiased enrichment of mitochondrial RBPs from HEK293T cells, leading to the identification and partial characterization of a potential novel RBP, C8orf82, in mitochondrial translation. Subsequent papers focused on other RBPs such as C6orf203 (in paper 2) and GTPBP8 (in paper 3), as well as translation initiation factors (in paper 4), revealing their indispensable roles in mitochondrial post-transcriptional pathways. The depletion of these proteins resulted in significant impacts on translation.This doctoral thesis provides a comprehensive review of current knowledge on mitochondrial RBPs and presents both preliminary and published findings on the roles of specific, previously uncharacterized, or novel RBPs in mitochondrial gene expression.List of scientific papersI. Shreekara Gopalakrishna, Ilian Atanassov, Aishe Angeletti Sarshad, Daniel Ben Halevy, Shadi Bavafa, Benedikt Beckmann, Joanna Rorbach†. (2024). Enrichment of mammalian mitochondrial RNA-binding proteins using TRIzolEx reveals novel uncharacterised mt-RNA interacting proteins. †Corresponding author. [Manuscript]II. Shreekara Gopalakrishna*, Sarah F Pearce*, Adam M Dinan, Florian A Rosenberger, Miriam Cipullo, Henrik Spåhr, Anas Khawaja, Camilla Maffezzini, Christoph Freyer, Anna Wredenberg, Ilian Atanassov, Andrew E Firth, Joanna Rorbach†. (2019). C6orf203 is an RNA-binding protein involved in mitochondrial protein synthesis. Nucleic Acids Res. 2019 Sep 26;47(17):9386-9399. *These authors contributed equally. †Corresponding author. https://doi.org/10.1093/nar/gkz684 III. Miriam Cipullo, Genís Valentín Gesé, Shreekara Gopalakrishna, Annika Krueger, Petra Palenkova, Dmitrii Shiriaev, Yong Liu, Jelena Misic, Yu Cai, Minh Nguyen, Abubakar Abdelbagi, Xinping Li, Michal Minczuk, Ilian Attanasov, Martin Hällberg, Joanna Rorbach†. (2024). GTPBP8 is essential for mitoribosome formation in human mitochondria. †Corresponding author. [Submitted]IV. Cristina Remes, Anas Khawaja, Sarah F Pearce, Adam M Dinan, Shreekara Gopalakrishna, Miriam Cipullo, Vasileios Kyriakidis, Jingdian Zhang, Xaquin Castro Dopico, Olessya Yukhnovets, Ilian Atanassov, Andrew E Firth, Barry Cooperman, Joanna Rorbach†. (2023). Translation initiation of leaderless and polycistronic transcripts in mammalian mitochondria. Nucleic Acids Res. 2023 Jan 25;51(2):891-907. †Corresponding author. https://doi.org/10.1093/nar/gkac1233 </p
Cyber Election Meddling and the Duty of Non-Intervention in the Internal Affairs of a State. Some preliminary reflections
No full textEnvironmental bisphenol A exposure triggers trained immunity-related pathways in monocytes
No full textIntroductionTrained Immunity represents a novel revolutionary concept of the immunological response involving innate immune cells. Bisphenol A is a well-known endocrine disrupter, widely disseminated worldwide and accumulated in the human body. Due to the increased interest regarding the effects of plastic-derived compounds on the immune system, our purpose was to explore whether BPA was able to induce trained immunity in human primary monocytes in vitro using low environmental concentrations.Materials and methodsWe extracted BPA from the serum of 10 healthy individuals through a liquid-liquid extraction followed by a solid phase extraction and measured the concentration using an HPLC system coupled to a triple quadrupole mass spectrometer. In parallel, monocytes were isolated from whole blood and acutely stimulated or trained with BPA at three different concentrations (1 nM, 10 nM, 20 nM). Pro- and anti-inflammatory cytokines (IL-1β, TNF-α, IL-6, and IL-10) production were assessed after 24 hours of acute stimulation and after Lipopolysaccharide (LPS) rechallenge. A comprehensive overview of the metabolic changes after BPA acute stimulation and trained immunity induction was assessed through extracellular lactate measurements, Seahorse XFb metabolic flux analysis and ROS production.ResultsMonocytes primed with BPA showed increased pro- and anti-inflammatory cytokine responses upon restimulation, sustained by the modulation of the immunometabolic circuits. Moreover, we proved the non-toxic effect of BPA at each experimental concentration by performing an MTT assay. Additionally, correlation analysis were performed between pro- and anti-inflammatory cytokines production after LPS acute stimulation or BPA-mediated trained immunity and BPA serum concentrations showing a significant association between TNF-α and BPA circulating levels.DiscussionOverall, this study pointed out for the first time the immunological effects of an environmental chemical and plastic-derived compound in the induction of trained immunity in a healthy cohort
