187,412 research outputs found

    Supporting sustainability: the role of Management Control Systems in family SMEs, cap. 1, in AA.VV. (a cura di Cantino V., De Vincentiis P., Racca G.), Risk management: perspectives and open issues- A multi-disciplinary approach

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    European countries share a concern about business investment: because of the financial crisis, wealth creation is decreasing and business confidence is weak. At the same time, social problems like unemployment, underemployment, and poverty are increasing. In this context, the need to promote economic development consistent with social and environmental concerns has drastically emerged. There is an increasing opportunity to assess value creation from a sustainability standpoint and with a social responsibility approach. This is what we can define as a “social responsible business model”, based on value creation for stakeholders. In the new context, also the concept of value creation has to be changed from value creation for shareholders to value creation for all stakeholders. Value creation also embed sustainable value (based on a triple bottom line approach), and social responsibility. Since FFs pursue both economic and social objectives, we can say that there is a lot of social responsibility in FFs. Family firms (FFs) seems to be likely to adopt the triple-bottom line paradigm (economic, social, ecological performance) according to their characteristics: literature affirms that additional feature that distinguishes FFs from NFBs is their desire to preserve the family’s socioemotional wealth and the pursuit of nonfinancial outcomes. In the EU environment, SMEs (especially family SMEs) not only contribute significantly to the European GDP and employment, but they are also recognized to adopt business models more sensible to social issues and stakeholder needs. Although sustainability has been discussed in management control literature to highlight the need of sustainability control systems (SCSs), little is known about the mode of integration between SCSs and traditional management control systems in family SMEs. In order to support SMEs in developing more responsible, innovative and competitive business models, this paper proposes to study the role of sustainability control systems (SCSs). In this article we examine the management control literature and family business literature with the purpose of proposing a sustainable business model. We summarize literature’s orientation, in order to identify the drivers of adoption of SCSs and their role in the business model. Starting from a summary of the main FFs features, we will discuss the following research questions: -What are the interactions between different forms of social responsibility in FFs? -How can we transfer the family firms’ attitude to social responsibility in a sustainable business model? -What are main elements of a sustainable business model that can leverage on family firms business model? -What are different tools, mechanisms, solutions needed to adopt and implement a sustainable business model? In summation, sustainability and social responsibility challenges are huge and fast growing: family SMEs can reply to these challenges, supporting positive sustainable development outcomes, with more responsible, innovative and competitive business model

    Sclerostomus (Altitatiayus) trifurcatus Grossi & Racca-Filho, 2004, new species

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    <i>Sclerostomus</i> (<i>Altitatiayus</i>) <i>trifurcatus</i>, new species <p> <b> Material examined. <i>Holotype</i>:</b> male, Brasil, MG, Passa Quatro, Serra Fina, Trilha da Boca do Lobo, 2800 m, 07­XI­1999, R. Koike col. Ex col. E. & P. Grossi deposited in Museu Nacional do Rio de Janeiro, Universidade Federal do Rio de Janeiro, Brazil.</p> <p> <b>Description.</b> Male: 16 mm in length, 6 mm wide. Body elongate­oval and convex (Fig. 1); glabrous and black dorso­ventrally. Head broad, rectangular, excavated in the middle from vertex to the frontal border; posterior lateral borders elevated, spherical in shape; frontal border sinuate; canthus with anterior concavity, covering less than half of the eyes; frons with a conspicuous tubercle. Antennae with the scape weakly arched and the pedicel small. (Specimen lacking the antennal clubs.) Mandibles fully upturned, trifurcate apically. Lower portion of the mandible with a flat tooth basally, presenting above a bifurcate apophysis. The basal tooth of mandible median and acute (Figs. 2 and 3). Labrum triangular with a small tooth laterally; labium granulose, convex and setose with marginal punctures anteriorly. Pronotum smooth, bordered all around, weakly convex; anterior border elevated towards the middle with a minute central dent. Protibiae sparsely setose with four teeth externally. Meso and metatibiae with one external spine at the middle. Elytra convex and finely punctured, with eight longitudinal striae, with coalescent punctures basally.</p> <p>Female: unknown.</p> <p> <b>Etymology.</b> The specific epithet refers to the trifurcate mandibles, which are unique in the genus and readily distinguish it from other species of <i>Sclerostomus</i>. <b>Discussion.</b> The new species can be easily distinguished from other <i>Sclerostomus</i> species by the apical trifurcate mandibles and by the presence of a conspicuous tubercle on the frons.</p>Published as part of <i>Grossi, P. C. & Racca-Filho, F., 2004, A new Brazilian stag beetle of the genus Sclerostomus Burmeister, 1847 (Insecta: Coleoptera: Lucanidae), pp. 1-4 in Zootaxa 575</i> on pages 1-4, DOI: <a href="http://zenodo.org/record/157255">10.5281/zenodo.157255</a&gt

    Peracchius durantae Lima & Racca-Filho

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    <i>Peracchius durantae</i> Lima & Racca­Filho <p>(Figs 137–138)</p> <p> <i>Peracchius durantae</i> Lima & Racca­Filho, 2005: 40. Holotype, Brazil.</p> <p>DISTRIBUTION. Neotropical Region Belize, Brazil.</p> <p> COMMENTS. The description of this species was published as this manuscript was about to be submitted. Three puparia from the CFR, initially identified as members of the <i>Dialeurodes</i> group, were found to belong to <i>P. durantae</i>, but no host data are available. As described by Lima & Racca­Filho, the Belize puparia were also found feeding contiguous with major leaf veins.</p>Published as part of <i>Martin, Jon H., 2005, Whiteflies of Belize (Hemiptera: Aleyrodidae) Part 2 - a review of the subfamily Aleyrodinae Westwood, pp. 1-116 in Zootaxa 1098 (1)</i> on page 46, DOI: 10.11646/zootaxa.1098.1.1, <a href="http://zenodo.org/record/5051548">http://zenodo.org/record/5051548</a&gt

    Peracchius durantae Lima & Racca-Filho, 2005, sp.n.

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    Peracchius durantae sp.n. PUPARIUM. Habitus (Figs. 1 A): Color light green to yellow in life. Elongate elliptical in shape, with concave re­entrance in anterior margin and longitudinal moulting suture. Wax secretions absent. Puparium 2.26 mm long, 0.66 mm wide. Margin: irregularly crenulate (Fig. 1 B); thoracic and caudal tracheal pore areas differentiated from rest of margin (Figs. 2 B and C); anterior and posterior marginal setae needle­like. Dorsum. Submarginal area punctuated by sinuous lines (Fig. 1 B), not separated from dorsal disc. Longitudinal and transverse moulting sutures reaching margin. Cephalothoracic suture indistinct, promidthoracic and mesohindthoracic sutures short. Cephalothorax with prominent subdorsal, paired tubercles. Cephalic region with four pairs of setae: one stout anterior submarginal needle­like pair (longer than the others), and three pairs that are curved and capitate (Fig. 2 D). Three paired setae, curved and capitate, on thoracic region, two on the prothorax and one on the metathorax; mesothoracic paired setae absent. Abdominal segments distinct on median and submedian areas; each segment, except the eighth, with a pair of prominent tubercles on each side of median area; each of the eight abdominal segments, excepting the second, with a pair of setae between the submedian tubercles (Fig. 2 A). Vasiform orifice subcordate, with rounded teeth posteriorly, and a pair of short, acute, setae near anterior margin (Fig. 2 E). Operculum subcordate, filling about two­thirds of orifice and obscuring the lingula. Caudal ridges present, with no ornamentation, weakly defining a caudal furrow. Disc porettes scattered over dorsum. FIGURE 2. Peracchius durantae sp. n. A—submedian tubercles and capitate setae; B—tracheal thoracic fold (ventral) and pore; C—caudal fold (ventral); D—curved and capitate dorsal disc seta; E—vasiform orifice, showing ventral abdominal spiracles posterior to dorsal 8 th abdominal setae (All scale 1.0 mm except D scale 0.1 mm). Ven te r. Antennae situaded mesal to fore legs. Legs smooth, adhesive pads evident, basal microsetae not discernible (Fig. 1 C). Legs not contiguous. Thoracic and caudal tracheal fold discernible, ornamented with rounded tubercles (Figs. 2 B, 2 C). Marginal thoracic tracheal pores typical C­shaped (Fig. 2 B). Adult: Unknown. Holotype pupal case: Brazil, Rio de Janeiro: Seropédica, 11.v. 2005, A.F. Lima col., on Duranta repens var. Aurea (Verbenaceae), on slide, CECL 12.485. Paratypes: Brazil. All collected from Duranta repens (Verbenaceae). Tocantins: São Salvador, 2 pupal cases, 12.viii. 2004, R. Gredilha col., CECL 12.491; Espírito Santo: Linhares, 6 pupal cases, viii. 2004, P.C. Grossi col., CECL 12.492 and Rio de Janeiro: Seropédica, 4 pupal cases, 31.vii. 2003, A.F. Lima col., CECL 12.486, 3 pupal cases, 16.x. 2003, A.F. Lima col., CECL 12.487; Niterói, 1 pupal case, 26.iv. 2004, F.B. Pitombo col., CECL 12.488; Miguel Pereira, 2 pupal cases, 19.viii. 2003, F. Racca Filho col., CECL 12489, 2 pupal cases, 31.viii. 2003, F. Racca Filho col., CECL 12.490. Host plants: Verbenaceae: Duranta repens Linnaeus var. aurea. Distribution: Brazil, Belize (see discussion). Etymology. The specific epithet refers to the host plant, Duranta repens, on which the species has been found in Brazil. Discussion. Peracchius durantae is unlike any other previously described whitefly, as defined in the generic and species descriptions, above. The distribution of this species will be modified by additional collecting in view of the wide distribution of the host plant in the Brazilian territory, and specimens of P. durantae have also been collected from an unknown host in Belize. Moreover, unidentified material from other countries in Central America and the Caribbean appears to belong to this new genus (J. Martin, personal communication; material in Natural History Museum, London, UK).Published as part of Lima, A. F. & Racca-Filho, F., 2005, Peracchius durantae, a new genus and species of whitefly (Hemiptera: Aleyrodidae) from Brazil, pp. 39-43 in Zootaxa 1045 on pages 40-43, DOI: 10.5281/zenodo.16988

    Relating group size and posting activity of an online community of financial investors: Regularities and seasonal patterns

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    Group size can potentially affect collective activity and individual propensity to contribute to collective goods. Mancur Olson, in his Logic of Collective Action, argued that individual contribution to a collective good tends to be lower in groups of large size. Today, online communication platforms represent an interesting ground to study such collaborative dynamics under possibly different conditions (e.g., lower costs related to gather and share information). This paper examines the relationship between group size and activity in an online financial forum, where users invest time in sharing news, analysis and comments with other investors. We looked at about 24 million messages shared in more than ten years in the finanzaonline.com online forum. We found that the relationship between the number of active users and the number of posts shared by those users is of the power type (with exponent α>1) and is subject to periodic fluctuations, mostly driven by hour-of-the-day and day-of-the-week effects. The daily patterns of the exponent showed a divergence between working week and weekend days. In general, the exponent was lower before noon, where investors are typically interested in market news, higher in the late afternoon, where markets are closing and investors need better understanding of the situation. Further research is needed, especially at the micro level, to dissect the mechanisms behind these regularities

    Peracchius durantae Lima & Racca-Filho, 2005, sp. n.

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    Type species <i>Peracchius durantae</i> sp. n. <p> <b>Diagnosis</b>: Puparium medium in size, narrowly elongate spindle­shaped, acute posteriorly, acute­or­indented anteriorly; always with a pair of acute and stout subapical setae at each end; anterior and posterior marginal setae considerable distances away from puparial apices, but unusually long; margin irregularly crenulate; wax secretions absent; submargin not separated from dorsal disc by a fold or suture; margin modified at thoracic and caudal tracheal openings (from slightly indented to a <i>Dialeurodes</i> ­like pore); caudal furrow distinct; operculum obscuring lingula, filling vasiform orifice (but detail of lingula often visible through operculum); with normal pair of 8th abdominal setae close to vasiform orifice, and a second 8th abdominal pair posterior to vasiform orifice; typically with a pair of setae on each of abdominal segments I, II­VII, pro­, meso­and metathorax most or all of these capitate; cephalic region with submedian setal pair (the normal “cephalic setae”) of variable size/shape, and at least two other pairs that are usually capitate the positions of all the capitate setae are variable between species sometimes in outer submargin; transverse moulting sutures reaching, or almost reaching puparial margin; many segments usually with tubercles in submedian zone, either along median line or bordering submedian zone (as in <i>P. durantae</i>, Figs 1 A, 2A); ventral tracheal folds marked, sometimes only subtly; legs well separated from each other.</p> <p> <b>Etymology</b>: The generic name is in tribute to Dr. Adriano Lucio Peracchi, from Universidade Federal Rural do Rio de Janeiro, for his contributions to our knowledge of Brazilian whiteflies.</p> <p> <b>Affinities</b>: The new genus appears to be most closely allied to <i>Dialeurodes</i> <b>­</b> group as defined by Jensen (2001), with relatively abundant dorsal setae, tracheal notches, pores at margin, tendency to have an ornate lingula (when it can be discerned), and ventral tracheal folds. However, the combination of elongate spindle­shaped puparia, extremely stout caudal and anterior submarginal setae, capitate dorsal disc setae and the chaetotaxy do combine to indicate a distinct generic assemblage. The new genus superficially resembles <i>Agrostaleyrodes</i> Ko, 2001, differing from it in the presence of abdominal tubercles instead of depressions, more extensive chaetotaxy, tracheal and caudal folds evident, the transverse moulting suture reaching the margin and in the absence of longitudinal ridges on dorsum. <i>Agrostaleyrodes</i> is a grass­feeding genus, and grass­feeding whiteflies rarely also colonise dicotyledonous hosts.</p>Published as part of <i>Lima, A. F. & Racca-Filho, F., 2005, Peracchius durantae, a new genus and species of whitefly (Hemiptera: Aleyrodidae) from Brazil, pp. 39-43 in Zootaxa 1045</i> on page 40, DOI: <a href="http://zenodo.org/record/169880">10.5281/zenodo.169880</a&gt

    FIGURE 3 in A new Brazilian stag beetle of the genus Sclerostomus Burmeister, 1847 (Insecta: Coleoptera: Lucanidae)

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    FIGURE 3. Sclerostomus (Altitatiayus) trifurcatus n. sp., right mandible, left view (scale 1 mm).Published as part of Grossi, P. C. & Racca-Filho, F., 2004, A new Brazilian stag beetle of the genus Sclerostomus Burmeister, 1847 (Insecta: Coleoptera: Lucanidae), pp. 1-4 in Zootaxa 575 on page 3, DOI: 10.5281/zenodo.15725

    Osteopathic Manipulative Treatment Improves Heart Surgery Outcomes: A Randomized Controlled Trial

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    Background. Controlling sternal pain after heart surgery is important to reduce the risk of postoperative complications, but pain is often undertreated because of contraindications and side effects of analgesic drugs. Recently, osteopathic manipulative treatment (OMT) was demonstrated to reduce pain in different clinical contexts, suggesting its potential utility after cardiac surgery. The aim of this open-label, controlled study is to assess whether OMT contributes to sternal pain relief and improves postoperative outcomes. Methods. Eighty post-sternotomy adult inpatients were randomly allocated one to one to receive a standardized cardiorespiratory rehabilitation program alone (control group) or combined with OMT. Pain intensity and respiratory functional capacity were quantified by the Visual Analogue Scale score and by a standardized breathing test, at the start and end of rehabilitation. Results. At the start of rehabilitation, the control group and the OMT group had similar Visual Analogue Scale median scores (controls 4, interquartile range [IQR]: 2 to 5; OMT 4, IQR: 3 to 5; p = not significant) and mean inspiratory volumes (controls 825 +/- 381 mL; OMT 744 +/- 291 mL; p [not significant). At the end of rehabilitation, the OMT group had a lower Visual Analogue Scale median score (controls 3, IQR: 2 to 4; OMT 1, IQR: 1 to 2; p < 0.01) and higher mean inspiratory volume (controls 1,400 +/- 588 mL; OMT 1,781 +/- 633 mL; p < 0.01). The analgesic drug intake was similar in the two groups. The hospitalization was shorter in the OMT group than in the control group (19.1 +/- 4.8 versus 21.7 +/- 6.3 days; p < 0.05). Conclusions. The combination of standard care with OMT is effective in inducing pain relief and functional recovery, and significantly improves the management of patients after heart surgery with sternotomy. (C) 2017 by The Society of Thoracic Surgeon
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