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Objective: The incidence of metabolic dysfunction‐associated steatotic liver disease (MASLD) is rapidly ramping up due to the spread of obesity, which is characterized by expanded and dysfunctional visceral adipose tissue (VAT). Previous studies have investigated the hepatic transcriptome across MASLD, whereas few studies have focused on VAT. Methods: We performed RNA sequencing in 167 hepatic samples from patients with obesity and in a subset of 79 matched VAT samples. Circulating cathepsin D (CTSD), a lysosomal protease, was measured by ELISA, whereas the autophagy‐lysosomal pathway was assessed by Western blot in hepatic and VAT samples (n = 20). Results: Inflammation, extracellular matrix remodeling, and mitochondrial dysfunction were upregulated in severe MASLD in both tissues, whereas autophagy and oxidative phosphorylation were reduced. Tissue comparative analysis revealed 13 deregulated genes, including CTSD, which showed the most robust diagnostic accuracy in discriminating mild and severe MASLD. CTSD expression correlated with circulating protein, whose increase was further validated in 432 histologically characterized MASLD patients, showing a high accuracy in foreseeing severe liver injury. In addition, the assessment of serum CTSD increased the performance of fibrosis 4 in diagnosing advanced disease. Conclusions: By comparing the hepatic and VAT transcriptome during MASLD, we refined the concept by which CTSD may represent a potential biomarker of severe disease. [ABSTRACT FROM AUTHOR]

The role of the public administration is crucial for the development of smart cities. Several scholars have highlighted the need for greater contributions focused on the relationship between public administration and smart cities. This work aims to map the contributions on the topic highlighting the status of the field in the recent years. A bibliometric analysis was performed on a sample of articles published in business and management journals. The analysis was carried out using the R‐studio Bibliometrics package. Results show that research on the topic is still in an initial stage and has several gaps that future studies could fill. The study is useful for scholars because it identifies the topics analyzed by previous research and highlights future research questions that could be investigated. The analysis highlighted the areas studied by scholars on the topic: urban planning, sustainable development, governance approach, Internet of Things and information and communication technologies. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to investigate the content and quality of circular economy (CE) and environmental information (CEEI) disclosure in sustainability reports. Additionally, it provides suggestions for heightening CEEI disclosure. Using the content analysis, we analysed the changes that took place after the European Union (EU) action plan (2015) selecting a sample of sustainable reports in the cosmetic industry in Italy in 2014 and 2019 years. We applied the Climate Disclosure Standard Board (CDSB) framework focused on 12 reporting requirements designed to encourage corporate standardized disclosure of environmental information. Our analysis is performed through a frequency term analysis. Additionally, to measure the general shift of semantic over the two years towards CEEI, a semi‐supervised topic modelling approach was applied, whose topics were obtained by aggregating all terms with a significant variation from the content analysis. Findings show that the recent reports (2019) include terms related to the environment in a slightly more frequent way compared to 2014. We provide stronger evidence of the shift in the origin of the topics, being coherent with the changes introduced from the EU 2015 act, and the requirements of the CDSB framework nevertheless the CE seems still under‐reported in the area of governance, strategy, management and performance. The paper discusses the need for further Institutional (EU directives), regulatory (CDSB framework) and stakeholders' pressure (on companies. Finally, the implementation of an integrated reporting for social, economic and environmental disclosure is suggested as a way to ensure an effective CEEI disclosure. [ABSTRACT FROM AUTHOR]

The long‐term changes of liver stiffness (LS) in patients who achieve viral clearance after direct‐acting anti‐HCV therapy remain undefined. We conducted a multicentre prospective study to investigate this aspect. Patients with HCV infection treated with DAAs were enrolled from six Italian centres; they underwent clinical, biochemical, ultrasound and transient elastography evaluations before treatment (T0), 12 weeks (SVR12) and 24 months (T24) after the end of therapy. Among the 516 consecutive patients enrolled, 301 had cirrhosis. LS significantly decreased from T0 to SVR (14.3 vs 11.1 kPa, p =.002), with a progressive reduction until T24 (8.7 kPa, p <.001). However, only patients with steatosis and those who developed HCC did not experience a late improvement in LS. Multivariate analysis of baseline and follow‐up variables identified steatosis as the only independent predictor of failure of LS improvement (OR 1.802, p =.013). ROC curve analysis of the association of LS with the risk of developing HCC showed that SVR12 ≥14.0 kPa had the highest accuracy (sensitivity 82%, specificity 99%; AUC: 0.774). Multivariate analysis revealed that LS was the only variable independently associated with an increased risk of developing HCC (OR 6.470, p =.035). Achieving an SVR was associated with a progressive, long‐term decline of LS, suggesting a late improvement in liver fibrosis, besides the resolution of inflammation. Fatty liver and the development of HCC interfered with late reduction of LS. Patients with an LS ≥14 kPa at 12 weeks after the end of treatment were at higher risk for developing HCC. [ABSTRACT FROM AUTHOR]

Based on social capital theory and the family‐firm context, this paper studies familiness' composition and the result of the overlap of the family and firm systems, analysing their influence on the internationalisation strategies of family firms. In this relationship, the stakeholder engagement becomes at the same time an antecedent and a result when developing family businesses' strategies, being one of the most relevant the internationalisation strategies. Prior research focused on familiness as the result of proxy variables such as the percentage of ownership and management in family hands, or business size, instead of as psychological variables resulting from shared organisational culture and social interactions. Through a qualitative study based on 12 interviews of general managers and/or export managers of Spanish family olive oil mills, this study asserts that the level of familiness influences internationalisation strategies, the reasons underlying a business becoming international and its commitment to activities abroad being the role of stakeholders crucial in those interactions. The higher the level of familiness, the more likely the family business internationalisation and the higher their levels of international commitment. Additionally, the higher the concern about their stakeholders, the higher their levels of international commitment. The family businesses' concern for their stakeholders and their international commitment share a reciprocal relationship. The results regarding the relevance of familiness as social capital resources in sustaining competitive advantages support the decision to promote, develop and nurture social capital when a family business goes international. [ABSTRACT FROM AUTHOR]

Keywords: diagnostic accuracy; genetics; MAFLD; NAFLD; PRS EN diagnostic accuracy genetics MAFLD NAFLD PRS 374 376 3 02/22/22 20220301 NES 220301 Dear Editor, Nonalcoholic fatty liver disease (NAFLD) is the commonest chronic liver disorder worldwide in line with the increasing prevalence of obesity and the metabolic syndrome [1]. MAFLD patients had more severe steatosis, necroinflammation and NASH whereas NAFLD subjects were more predisposed to develop advanced fibrosis and HCC (Fig. [Extracted from the article]

Aim: To assess the effect of hepatitis C virus (HCV) eradication on type 2 diabetes mellitus (T2DM). incidence. Methods: A prospective multicentre case–control study was performed, which included 2426 patients with HCV, 42% of whom had liver fibrosis stage F0‐F2 and 58% of whom had liver fibrosis stage F3‐F4. The study population consisted of a control group including 1099 untreated patients and 1327 cases treated with direct‐acting antivirals (DAAs). T2DM incidence was assessed during a median (interquartile range) follow‐up period of 30 (28–42) months. Risk factors for T2DM were assessed using a Cox regression model (relative risk [RR], hazard ratio [HR], Kaplan–Meier analysis). Insulin sensitivity was evaluated by homeostatic model assessment (HOMA) and changes by repeated‐measures ANOVA. Factors independently associated with T2DM were assessed by multivariate analysis. Results: The absolute incidence of T2DM for controls and cases was 28 and 7/1000 person‐years, respectively (P = 0.001). In cases compared to controls, HCV clearance reduced the RR and HR of T2DM by 81% and 75% to 93%, respectively (P = 0.001). It was calculated that, for every 15 patients who obtained HCV clearance, one case of T2DM was saved. HCV clearance was associated with significant reductions in HOMA‐insulin resistance and HOMA‐β‐cell function and an increase in HOMA‐insulin sensitivity, as assessed in 384 patients before and after HCV clearance. At multivariate analysis, HCV clearance emerged as independently associated with a reduced T2DM risk. Conclusion: The results showed that HCV clearance by DAA treatment reduces T2DM incidence probably by restoring the HCV‐induced alteration of glucose homeostasis mechanisms. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) has been increasingly investigated assuming several perspectives. In this scenario, human resources and particularly employees are the most relevant groups of stakeholders playing a key role in all kind of organizations. Thus, this paper aims at investigating the profitable connection between CSR and human resource management (HRM). We investigate which factors determine responsible and sustainable practices in the management of the employees' typology contracts guaranteeing CSR and its principles. The employees' contract typology is recognized as a sustainable key factor in influencing corporate performance. Through an empirical analysis in the football industry, we investigate if the work contracts' average duration by football players affects the performance of their clubs. Our results demonstrate that organizations assuming stabilization and long timing in the employees' contract are going to achieve sustainable performance assuring socially responsible practices and CSR. The awareness of the existence of a correlation between the duration of the contract and the company performance could be exploited by managers of all organizations in identifying the optimal strategy and the effectiveness in the implementation of CSR. Thus, a new sustainable key factor in assuring CSR and HRM is proposed: the employees' contractual horizon/timing. [ABSTRACT FROM AUTHOR]

This paper aims to investigate how the shift from voluntary to mandatory nonfinancial information started by the European Union (EU) Directive 95/2014 may influence corporate practices. In particular, this research presents a paradigmatic case study to highlight relevant changes in reporting strategy and corporate governance adopted by an Italian listed company that never disclosed sustainability information before the transposition of the EU Directive into the Legislative Decree 254/2016. In this scenario, new obligations on nonfinancial reporting were not perceived as mere additional administrative duties and the nonfinancial statement became an opportunity to communicate company's paths towards sustainability, guaranteeing transparency and greater stakeholders' engagement. Our findings go beyond prior studies pointing out how organisations adopt strategic and tactical responses to the pressure stemming from the external environment. Additionally, it highlights the pivotal function played by the internal audit in setting up the direction of change. This research has theoretical and practical contributions for academic communities, policymakers and practitioners. [ABSTRACT FROM AUTHOR]

This paper aims at analyzing the connection among the corporate social responsibility (CSR), stakeholder engagement and universities, proposing the analysis of universities' financial reporting to draft their third mission and social impact. Particularly, our analysis is based on the sensitivity demonstrated by the Italian public universities in terms of transparency on issues of social responsibility with reference to the heritage assets' reporting and disclosure. We used a qualitative methodology, adopting the content analysis to collect data from the financial reporting of all Italian public universities. Our findings show as heritage assets represent the strategic area for the assessment of the third mission and social impact by the Italian universities even if the level of their disclosure seems low. Evidence of our paper is directed to support the academic community, practitioners, and policymakers proposing a new theoretical and practical advance of the CSR and stakeholders engagement' studies. [ABSTRACT FROM AUTHOR]

This paper aims to examine the effect of cultural dimensions such as the power distance, individualism, masculinity, uncertainty avoidance, long‐term orientation, and indulgence on the Global Reporting Initiatives (GRI) commitment effect of corporate social responsibility reports by the Organisation for Economic Co‐operation and Development (OECD) banks. Adopting the stakeholder theory and the Hofstede's cultural dimension, we investigated the GRI commitment level and its determinants, using a sample of 819 firm‐year observations from 2012 to 2018 belonging to 27 countries. Thus, we collected data from BvD BankFocus database, selecting 180 OECD banks. Applying a statistical regression analysis, our findings show a significant influence of masculinity, uncertainty avoidance, long‐term orientation, and indulgence on the GRI commitment level in the context of corporate social responsibility. Additionally, our results highlight the effect of cultural dimensions of countries in the application of the GRI guidelines and investigate the reasons for this different commitment effect. Results of this paper are directed to academic community, practitioners, and policymakers as theoretical and practical advances. [ABSTRACT FROM AUTHOR]

In the past few years, nonfinancial reporting has been a widely debated issue in literature, not the least because of its importance during times in which topics such as climate change and social transformations have become strategic issues particularly for larger companies. Recent regulatory changes within the European legal framework have marked the transition from a voluntary nonfinancial reporting system to a mandatory one for larger companies. Unlike the case of manufacturing companies, the debate surrounding the application of CSR policies in the banking industry has not been as univocal. Taking into account a case study, we how such pressure is neither strictly positive nor negative, but it can rather be defined as a stimulating inertia, able to indicate prompt and sure strategic directions for the Company, to be pursued in a sustainable manner. This will need the implementation of internationally acknowledged policies and procedures regulating the interactions between the Company and its stakeholders. [ABSTRACT FROM AUTHOR]

This paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors as a predictor of the corporate social performance (CSP) of non‐smallmedium‐sized enterprises in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian non‐small and medium‐sized enterprises. Our main results reveal that the presence of women on boards of directors results in the adoption of fewer EM practices. Therefore, our empirical findings support the notion that boardroom gender diversity as an instrument of CSP reduces the use of EM practices. The results of this paper are of most relevance to policymakers and academic communities focused on promoting CSP and CSR. [ABSTRACT FROM AUTHOR]

Our paper investigates the integration of anticorruption practices, corporate strategy and business processes of contemporary organisations to provide a new and emerging sustainable governance model. Using the single case study approach to answer our research question, we provide novel evidence from the analysis of the Italian manufacturing company Acciai Speciali Terni Spa. Our case study interprets a consolidated entrepreneurial experience, constructing an integrated meta‐management framework of anticorruption practices. Enriching existing literature, we have adopted the frameworks by Asif et al., (2010) and Asif et al., (2011) to test results and obtain general perspectives and practical implications for organisations, regulators and governments, proposing a sustainable governance model to prevent corruption and bribery. [ABSTRACT FROM AUTHOR]

Background & Aims: Non‐alcoholic fatty liver disease (NAFLD) and type 2 diabetes mellitus (T2DM) are closely associated, and liver fibrosis has been related to macrovascular complications. We examined whether liver fibrosis, diagnosed by FibroScan®, correlates with chronic vascular complications in a cohort of T2DM. Methods: We recruited 394 outpatients with T2DM attending five Italian diabetes centres who underwent liver ultrasonography (US), FibroScan® and extensive evaluation of macrovascular and microvascular diabetic complications. Results: Steatosis by US was present in 89%. Almost all patients (96%) were on hypoglycaemic drugs, 58% had at least one chronic vascular complication, 19% a macrovascular complication (prior myocardial infarction and/or ischaemic stroke) and 33% a microvascular one (26% chronic kidney disease [CKD]; 16% retinopathy; 6% neuropathy). In all, 171 (72%) patients had CAP ≥ 248dB/m (ie hepatic steatosis), whereas 83 (21%) patients had LSM ≥ 7.0/6.2 kPa (M/XL probes) (significant liver fibrosis). CAP was not associated with any macro/microvascular complications, whereas LSM ≥ 7.0/6.2 kPa was independently associated with prior cardiovascular disease (adjusted OR 3.3, 95%CI 1.2‐8.8; P =.02) and presence of microvascular complications (adjusted OR 4.2, 95%CI 1.5‐11.4; P =.005), mainly CKD (adjusted OR 3.6, 95%CI 1.3‐10.1; P =.01) and retinopathy (adjusted OR 3.7, CI 95% 1.2‐11.9; P =.02). Neither diabetes duration nor haemoglobin A1c differed according to CAP or LSM values. Conclusion: Significant fibrosis, detected by FibroScan®, is independently associated with increased prevalence of macrovascular and microvascular complications, thus opening a new scenario in the use of this tool for a comprehensive evaluation of hepatic and vascular complications in patients with T2DM. [ABSTRACT FROM AUTHOR]

Regarding the development of sustainable governance systems, many regulators have issued and developed self‐regulatory codes defining the characteristics and ideal features of government models. The adoption of codes of good governance could serve as a mechanism to increase the level of legal protection for minority shareholders. Thus, this paper aims to measure the effective compliance by Italian listed companies with the Italian Code's recommendations on related party transactions and to assess the level of legal protection for minority shareholders in the Italian stock market. Using a quantitative method, our findings suggest that FTSE MIB companies are effectively compliant and that public utilities companies are as well. We also carried out an ordinary least squares (OLS) regression and found that companies with a higher market value and a greater presence of independent and non‐executive directors assure a higher level of compliance. We observed that widely held firms have a positive effect on the level of legal protection for the minority shareholders. Our paper contributes to enriching the sustainable governance models, and it is directed to academic and practical communities. [ABSTRACT FROM AUTHOR]

Background & Aims: Patients with chronic HCV infection besides hepatitis often present cardiovascular damage, the pathogenesis of which is not defined. In chronic liver diseases, including NAFLD and cirrhosis, a procoagulant imbalance, potentially responsible for atherosclerosis has been reported. We aimed at evaluating whether a procoagulant imbalance is present also in non‐cirrhotic patients with HCV infection and whether the procoagulant imbalance correlates with cardiovascular damage. The correlation between the procoagulant imbalance, coexisting steatosis, and liver fibrosis was analysed. Methods: From 2014 to 2018, 393 subjects (205 patients with chronic HCV infection from two liver units and 188 controls) were enrolled. Metabolic, cardiovascular, liver assessment and coagulation parameters—procoagulants (FII and FVIII) and anticoagulants (antithrombin and protein C [PC]), endogenous thrombin potential (ETP), peak‐thrombin and their ratios (with/without thrombomodulin)—were determined. Results: The procoagulant imbalance (defined as high FVIII, FVIII/PC ratio, ETP‐ratio and peak‐thrombin‐ratio (with/without thrombomodulin)) was significantly higher in patients with chronic HCV than controls. Steatosis was detected in 87 patients (42%). No difference in coagulation imbalance, carotid and cardiac parameters and severity of liver fibrosis was observed in patients with or without steatosis, despite the latter had less severe metabolic alterations. The FVIII/PC ratio was independently associated with carotid intima‐media thickness (coefficient 0.04, 95% CI 0.002‐0.07, P = .04) and liver fibrosis (coefficient 0.64, 95% CI 0.37‐0.92, P < .0001). Conclusion: Patients with HCV infection, even in the absence of cirrhosis have a procoagulant‐imbalance that possibly plays a role in increasing the risk of cardiovascular disease and progression of fibrosis. [ABSTRACT FROM AUTHOR]

Background & Aims Uncoupling protein 2 - UCP2 - regulates mitochondrial lipid fluxes and reactive oxygen species production by the respiratory chain. The −866 G>A UCP2 promoter region polymorphism has been linked to insulin resistance and lipid metabolism. The aim of this study was to assess whether the −866 G>A UCP2 polymorphism predisposes to nonalcoholic steatohepatitis in patients at risk, and the relationship with lipid metabolism and hepatic UCP2 expression. Methods We considered 688 Italian patients who underwent liver biopsy for suspected NASH, and 232 healthy controls. The UCP2 −866 G>A polymorphism was determined by allele specific oligonucleotide probes, hepatic UCP2 mRNA levels by quantitative real-time PCR. Results UCP2 A/A genotype was associated with a reduced risk of nonalcoholic steatohepatitis (Odds Ratio 0.49, 95% C.I. 0.26-0.90; P = 0.02; adjusted for age, sex, BMI, impaired fasting glucose or diabetes, PNPLA3 I148M alleles and recruitment centre). The A/A genotype was associated with reduced risk of steatosis grade G2-G3 and nonalcoholic steatohepatitis in patients without ( P = 0.003 and P = 0.01 respectively), but not in those with ( P = NS) impaired fasting glucose/diabetes. The UCP2 A/A genotype was associated with higher hepatic UCP2 mRNA levels (adjusted P = 0.008). Concerning the metabolic traits, the UCP2 A/A genotype was associated with higher total serum cholesterol levels (adjusted P = 0.03), but not with serum HDL, triglycerides or impaired fasting glucose/diabetes. Conclusions UCP2 −866 A/A genotype is associated with increased hepatic UCP2 expression and reduced risk of nonalcoholic steatohepatitis, particularly in subjects with normal fasting glucose. [ABSTRACT FROM AUTHOR]

Nonalcoholic fatty liver disease (NAFLD) is prevalent in 20–25% of the general population and is associated with metabolic risk factors such as obesity, diabetes mellitus, and dyslipidemia. Histologically, NAFLD ranges from simple steatosis to nonalcoholic steatohepatitis (NASH), fibrosis, and cirrhosis. As NASH develops in only 10–15% of patients with NAFLD, it is not practical to biopsy all patients who present with NAFLD. Noninvasive fibrosis tests have been extensively developed recently and offer alternatives for staging fibrosis. Despite their increasing use, such tests cannot adequately differentiate simple steatosis from NASH. At present, such tests can be used as first line tests to rule out patients without advanced fibrosis and thus prevent unnecessary secondary care referrals in a significant number of patients. In this review we present the evidence for the use of noninvasive fibrosis tests in patients with NAFLD. [ABSTRACT FROM AUTHOR]