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The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari and De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the ‘black box’ of corporate strategy disclosures, showing how they can evolve over time. The findings reveal a resistance to fully communicating sensitive corporate information related to strategic goals and their implementatio

In recent years more and more jurisdictions have entered into some form of cooperative compliance scheme with (key)taxpayers. Early adapters are the Netherlands, Australia and the UK, but now many others have followed or are planning to (Germany, Italy, Belgium). The programs differ widely in application and (legal) form. In some ways, the later followers are further along the line of development than the early adapters. In this paper, I will view the concept of cooperative compliance and look into possible developments and the consequences for taxation. I will look from the perspective of tax authorities as well as companies. Among others the influence of technology, data science and the ICAP program will be viewed, as well as the influence on taxpayer rights and other formal tax issues.

CAPÍTULO 1: ESTRUCTURAS GENERALIDADES Y DEFINICIONES; Introducción; Requisitos de una estructura; Vínculos y apoyos; Condiciones de estabilidad de una estructura; Regularidad estructural; Centro de masa y Centro de rigidez de una estructura; CAPÍTULO 2: ACCIONES SOBRE LAS CONSTRUCCIONES; Cargas; Cargas -Definición; Clasificación de cargas ; Cargas según la superficie de incidencia-unidades; Determinación de las cargas según las reglamentaciones; Cargas según duración en el tiempo; Cargas variables debidas al medio ambiente; Cargas accidentales; Cargas por temperatura; Cargas por empujes de tierra o fluidos; Combinación de cargas; CAPÍTULO 3: SOLICITACIONES; Introducción; Sección; tipos de solicitación; Ejemplos de solicitaciones en estructuras arquitectónica; CAPÍTULO 4: DEFORMACIONES; Introducción; Forma seccional; Deformaciones; CAPÍTULO 5: ESTRUCTURAS DE MADERA; Generalidades; Características físicas de la madera; Características mecánicas de la madera; Consideraciones finales sobre el uso de la madera como material estructural; Dimensionado de estructuras en madera; CAPÍTULO 6: ACERO; Introducción; Características más relevantes; Tipos de aceros más comunes en estructuras metálicas; Consideraciones finales sobre el uso del acero como material estructural; Dimensionado en acero; Dimensionado y verificación de elementos sometidos a flexión y corte; Ejemplo de verificación de elementos metálicos; CAPÍTULO 7: HORMIGÓN ARMADO; Generalidades; Características mecánicas del hormigón; Acero para hormigón armado; Conjunto hormigón-acero; Dimensionado y verificación de vigas y losas de hormigón armado; Metodología de cálculo de viga al corte Anexo I: Pesos unitarios de algunos materiales La publicación del presente libro está destinada a alumnos del Segundo Nivel de la Carrera de Arquitectura y Urbanismo, el mismo ha sido elaborado por el equipo de la Cátedra con el fin de introducir al estudiante a la temática específica de la disciplina, entendiendo que la misma además de formarlos para la resolución de procedimientos de análisis físicomatemáticos y la aplicación de las reglamentaciones vigentes propios de la materia debe fundamentalmente, en esta instancia inicial de la enseñanza académica, forjar las bases de un profundo conocimiento conceptual propiciando la incorporación de la variable estructural desde la misma génesis del proceso proyectual. Por lo descripto precedentemente se desprende entonces, que es nuestro afán transmitir el interés por el análisis conceptual e integral de las Estructuras dentro del contexto global del proyecto arquitectónico de manera tal que posibilite la condición tectónica de cualquier diseño. Resulta ideal para aquellos que por un lado, necesiten adquirir los conocimientos iniciales para la comprensión de los mecanismos resistentes que garantizan la estabilidad de los diferentes sistemas estructurales para la resolución de proyectos de pequeña escala y complejidad acorde al nivel de la carrera, como así también, para los que necesiten introducirse en la comprensión de los fenómenos físicos que fundamentan el análisis del comportamiento estructural de elementos simples como por ejemplo de vigas isostáticas en Madera, Acero u Hormigón Armado. Se presentan en estas páginas las condiciones que debe poseer una estructura para ser estable, el reconocimiento de los diferentes tipos de acciones que sobre ella pueden existir, las solicitaciones que estas acciones producen en los elementos estructurales y el comportamiento de los mismos considerando el material que los constituyen, sus características geométricas y los vínculos que tienen con los diferentes componentes del sistema estructural y con el medio exterior. Por otra parte, se incluyen nociones sobre predimensionado, criterios de organización estructural y verificación de algunos elementos estructurales utilizando las reglamentaciones actuales para el diseño estructural con los materiales más usuales en nuestro medio. Si bien ha sido concebido para estudiantes de Nivel II, creemos que es de utilidad no solo para ellos sino para cualquier alumno o profesional que necesite reforzar sus conocimientos en esta área disciplinar y esperamos que sea de utilidad e interés para el lector el material que aquí presentamos. Por último, agradecer la colaboración de todo el equipo de docentes cuya dedicación fue fundamental para la concreción de este libro y el apoyo de la Facultad para su impresión y divulgación. Fil: Culasso, María Gabriela. Universidad Nacional de Córdoba. Facultad de Arquitectura, Urbanismo y Diseño; Argentina Fil: Ruata, María Edel. Universidad Nacional de Córdoba. Facultad de Arquitectura, Urbanismo y Diseño; Argentina Fil: Klein, Karin. Universidad Nacional de Córdoba. Facultad de Arquitectura, Urbanismo y Diseño; Argentina

The epigraphic document on which this paper is focused is a letter of the Macedonian king Philip V to the boule and the demos of the Athenians of Hephaestia, on the island of Lemnos, which was found in 1938 in the area of the late Roman Telesterion of the sanctuary of the Kabeiroi. A new edition of the inscription is here offered, along with a detailed epigraphic, historical and linguistic commentary. The text is not entirely preserved, and some points of it are quite difficult to interpret. However, the document is extremely interesting, less for its possible connection with specific events than for the information it provides on several historical issues of a more general kind: the relationship between the Antigonid kings and Lemnos; the inner organisation and institutions of the community of the Athenians on the island; Philip V’s ‘religious policy’ as described by the king himself and by literary sources, and so on., Axon

This article aims to explore how an individual actor, embodying the role of the institutional entrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinal and explanatory case study of an Italian listed public utility, operating in the electricity sector, which has recently implemented Integrated Reporting. Findings were analysed through the lens of institutional entrepreneurship, revealing that Integrated Reporting can be implemented through the legitimizing activities carried out by the corporate social responsibility manager. This organizational professional, with strong competences and intrinsic engagement, efficiently uses available resources and gains support from various organizational groups through intense networking. A substantial change in corporate reporting practices can influence the position of the institutional entrepreneur who originally triggered the change process. The institutional entrepreneur first moves from the periphery to the centre of the organization and then shares such central role with other organizational professionals once the change has been implemented.

To address the growing pressure to foster effectiveness, sustainability and quality of life, local governments have focused on developing policies and initiatives designed to make their cities smarter. Despite the growing attention paid to this issue, an important but under-investigated issue is represented by the smart city governance. In this regard, in light of the claimed need for collaboration, the purpose of this paper is to investigate why and how different institutional works carried out by multiple actors may explain the way in which collaborative governance can be constructed in the context of a smart city.,A rich in-depth case study has been carried out exploring the experience of a smart city in the north of Italy. The study explores the institutional works done by multiple actors (Lawrence et al., 2013) and their influence on the governance of the smart city.,Collaboration is perceived to be instrumental in making a city smart, during the design and implementation phase, while generating new challenges that must be overcome by an integration of the political, technical and, especially, cultural work of the collective actors involved.,Despite governance is recognized as a crucial factor for realizing a smartness-orientation, it is scarcely investigated. The main value of the current research is thus its contribution to overcome this gap providing new empirical evidence on the role of multiple actors in the smart city context.

The current economic crisis has accentuated the purchasing power loss and the decrease of companies’ profitability; so, the strategic planning and management control systems become needful because they provide managers the tools to drive the whole organization towards established goals. For this reason, the research is focused on the use and the diffusion of advanced management control systems within a sample of Italian companies, both family firms (FFs) and non-family firms (NFFs). The research aims at investigating the diffusion of performance measurement systems within the sample of Italian FFs and NFFs and at analysing which kind of advanced managerial tools are more widespread. The research has been conducted using the method of questionnaire in order to photograph the state of the art in a significant number of Italian firms. The expected outcomes are that the most developed strategic planning and management control systems are still not widespread within the sample of small and medium enterprises. In addition, we also suppose that performance measurement systems are more widespread in NFFs than in FFs due to the significant presence of the family in company’s running and a related lower power of managers.

Hepatitis C virus (HCV) has a short replication time, high mutation rates and large population sizes, all of which make it an excellent experimental model for evolution studies, because evolution can be visualized in real-time. In this review, we discuss the implications to study HCV evolution at the interpatient and intrapatient levels of infection. The HCV interpatient dynamics is relatively slow, because the generation time is generally long. Then, at population level, the HCV diversity originated by the high mutation and replication rates is modulated by the bottleneck at transmission. Thus, when the virus is transmitted to other hosts, viral diversity is reduced as a result of the founder effect. On the other hand, during intrapatient infection, HCV evolves rapidly, resulting in quasispecies. Accumulated evidence suggests that this quasispecies composition of the HCV population within the same individual may allow the virus to evade the immune response or escape treatment, leading to chronic infection. Thus, a better understanding of the complexities underlying the molecular evolution of HCV in natural populations is needed before accurate predictions of viral evolution can be made. In summary, HCV evolves both within and among patients. Consequently, HCV evolution should be studied at both levels in order to better understand the natural history of the virus and its potential implications in epidemiology, outcome of infection and progression of liver disease.

In the last century bat populations significantly declined mainly due to habitat fragmentation and degradation. As management-dependent species, bats need appropriate monitoring programs for the implementation of sound conservation strategies. However, bats’ small size, high mobility, elusiveness and nocturnal lifestyle make them difficult to survey. Non-Invasive Genetic Sampling (NIGS) may offer safe and cost-effective solutions, but requires well-planned sampling strategies, informative molecular markers and reliable laboratory protocols. Here we developed a NIGS protocol for species and individual identification of three mouse-eared bats, the Geoffroy’s bat (Myotis emarginatus), the long-fingered bat (Myotis capaccinii) and the Daubenton’s bat (Myotis daubentonii). Species identification was accomplished by mitochondrial (mt) DNA sequencing of reference tissue (n=49) and droppings (n=285) from Central-Northern Italy. In addition, we optimized a multiplex panel of seven microsatellites suitable for species and individual identification of the three species from droppings. We obtained a good success with mtDNA sequencing (245/285; 86%) and microsatellite genotyping (129/245; 53%). All microsatellites were successfully amplified with low error rates, and were polymorphic in the three Myotis species, with probabilities of identity 6 0.001 and observed heterozygosities of Ho=0.48 in M. emarginatus, 0.62 in M. capaccinii and 0.71 in M. daubentonii. Our protocol represents a useful tool for population genetic studies on mouse-eared bats that could likely be extended to other bat species and provide useful information to implement effective conservation plans.

Introduction: Since anti-D immunoprophylaxis given to D-negative pregnant women is a blood product, blood donations have an impact on the availability of prophylactic doses. The Pan American Health Organization reported, in June 2017, that less than half of blood donors are volunteers in Latin America and the Caribbean. In these countries, guidelines for use of anti-D prophylaxis are still controversial. The aim of this study was to demonstrate the convenience of a simple and cost-effectivene non-invasive prenatal diagnostic assay for anti-D prophylaxis optimization in multiethnic populations. Methods: Cell-free fetal DNA from plasma samples of D-negative pregnant women were analyzed by real-time PCR for simultaneous amplification of sequences of exons 5 and 10 of the RHD gene. Fetal RHD genotype was determined in 111 pregnant women. Neonates' phenotype was determined 72 h after birth. Results: Genotyping predicted fetal phenotype with 100% accuracy. Prenatal diagnosis showed 78% RHD-positive and 22% RHD-negative neonates. Conclusion: We demonstrated that, beyond the large genetic variation of the Rh system and the numerous D variants present in multiethnic groups, non-invasive fetal RHD genotyping using two sequences of the gene can be enough for clinical application in an admixed population. This robust technique of simple implementation allows to determine fetal RHD in maternal blood with high sensitivity, specificity, and accuracy. The introduction of fetal RhD genotyping as part of an antenatal screening program constitutes a reliable manner to optimize anti-D prophylaxis; however, it has not been implemented so far in most American countries.