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The paper aims to analyze the structural integrity of an existing offshore platform located in the Northern Adriatic Sea, followed by the topside decommissioning and the re-utilization of the jacket as a wind turbine support. The structural integrity assessment against the in-place and the long-term actions is accomplished by using a reduced basis finite element method (RB-FEA) software program assessing the capability of the jacket to be used as a support for wind turbines at the end of its life cycle as oil and gas (O&G) platform.

The project starts by modeling the jacket, and subsequently, the structural analyses for the in-place loads in operative and extreme conditions are performed. Then, the fatigue analysis is carried out in order to define the cumulative damage necessary to evaluate the possibility to use the jacket as a wind turbine support.

The results show that the jacket, at the end of the service life as O&G platform, is able to withstand the loads produced by the installation of the wind turbine since the analyses are satisfied even with the conservative approach used which overestimates the thickness loss assuming a linear increasing value during the service life.

Because of the chosen approach, the study presents some limitations, especially concerning the real state of the platform which has been defined considering the thickness loss only. Additionally, a 1D model was used to perform the analyses, and hence, a 3D model could help in evaluating the critical points with higher precision.

The assessment of the structure could be improved by modeling a digital twin of the asset allowing a real-time monitoring which, however, involves a huge amount of data to be processed, so a suitable simulation technology must be used.

The RB-FEA proposed by Akselos is suitable to perform the analyses speeding up the processing of the data even in real time.

It is often “assumed,” even among well-informed lawyers and economists, that European competition law is an emulation of the US antitrust law because of American influence on European political and economic debates after the Second World War. However, such an assumption is disputable: in accordance with Professor Gerber, the competition law in Europe is an indigenous product based primarily on ideas developed in Germany by the so-called ordoliberal thought. In this respect, the article 102 TFEU may be considered a proof. The aims of this article are to furnish a critical examination of ordoliberal ideas of anticompetitive conducts and underline the relevance of ordoliberal thought for the development of the modern European competition law.

There are very few individuals who have studied the question of weights and measures who do not most strongly favour the decimal system. The disadvantages of the weights and measures at present in use in the United Kingdom are indeed manifold. At the very commencement of life the schoolboy is expected to commit to memory the conglomerate mass of facts and figures which he usually refers to as “Tables,” and in this way the greater part of twelve months is absorbed. And when he has so learned them, what is the result? Immediately he leaves school he forgets the whole of them, unless he happens to enter a business‐house in which some of them are still in use; and it ought to be plain that the case would be very different were all our weights and measures divided or multiplied decimally. Instead of wasting twelve months, the pupil would almost be taught to understand the decimal system in two or three lessons, and so simple is the explanation that he would never be likely to forget it. There is perhaps no more interesting, ingenious and useful example of the decimal system than that in use in France. There the standard of length is the metre, the standard of capacity the cubic decimetre or the litre, while one cubic centimetre of distilled water weighs exactly one gramme, the standard of weight. Thus the measures of length, capacity and weight are most closely and usefully related. In the present English system there is absolutely no relationship between these weights and measures. Frequently a weight or measure bearing the same name has a different value for different bodies. Take, for instance, the stone; for dead meat its value is 8 pounds, for live meat 14 pounds; and other instances will occur to anyone who happens to remember his “Tables.” How much simpler for the business man to reckon in multiples of ten for everything than in the present confusing jumble. Mental arithmetic in matters of buying and selling would become much easier, undoubtedly more accurate, and the possibility of petty fraud be far more remote, because even the most dense could rapidly calculate by using the decimal system.

The purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field of corporate disclosure.

The authors employ content analysis to measure intellectual capital disclosure levels along with a panel analysis on a sample of 164 integrated reports.

Empirical outcomes indicate that intellectual capital disclosure levels have a significantly negative association with the cost of equity capital.

This study's major contribution lies in its originality in terms of empirical examination of the relationship between intellectual capital disclosure in integrated reports and the cost of equity capital.

Digitalization is an element capable of improving companies’ financial performance. Despite the relevance of the topic, the financial effects associated with extensive transparency in digitalization choices have rarely been explored in extant literature. This study aims to close this important gap by examining the effect of digitalization-related information on the cost of equity capital.

This study uses manual content analysis on a sample of 122 international listed firms to measure the level of transparency in digitalization choices and a regression model to test the effect of this transparency on the cost of equity capital.

The results show that broad transparency allows firms to benefit from a lower cost of equity capital. From this perspective, disseminating information about digitalization choices in a signaling theory key represents the signal that companies send to investors.

This study extends the knowledge about the potential of transparency to facilitate access to finance by examining the effect of another type of information, namely, those relating to digitalization choices, on the cost of equity capital.

The purpose of this paper is to analyse the financial consequences of the level of human capital (HC) information disclosed by firms through integrated reports. Specifically, this work examines the effect of HC information on the cost of capital and firm value.

A manual content analysis is used to measure the level of HC information contained in integrated reports. A fixed-effects regression model is used to analyse 375 observations (a balanced panel of 125 firms for the period 2017–2019) and test the financial consequences of HC disclosure.

The empirical outcomes indicate that HC disclosure has a significant and negative effect on the cost of capital and a positive impact on firm value. Our results show that companies can reduce investors' perceived firm risk by improving HC disclosure, leading to a lower cost of capital. Moreover, our findings support the notion that increased levels of HC disclosure are linked to firms' improved access to external financial resources, consequently enhancing firm value.

This study is the first contribution to examine the financial consequences of HC disclosure and is one of the first to examine the level of HC information within integrated reports.

The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.

The main aim of this paper is to build an approach to analyze the tourist content posted on social media. The approach incorporates information extraction, cleaning, data processing, descriptive and content analysis and can be used on different social media platforms such as Instagram, Facebook, etc. This work proposes an approach to social media analytics in traveler-generated content (TGC), and the authors use Twitter to apply this study and examine data about the city and the province of Granada.

In order to identify what people are talking and posting on social media about places, events, restaurants, hotels, etc. the authors propose the following approach for data collection, cleaning and data analysis. The authors first identify the main keywords for the place of study. A descriptive analysis is subsequently performed, and this includes post metrics with geo-tagged analysis and user metrics, retweets and likes, comments, videos, photos and followers. The text is then cleaned. Finally, content analysis is conducted, and this includes word frequency calculation, sentiment and emotion detection and word clouds. Topic modeling was also performed with latent Dirichlet association (LDA).

The authors used the framework to collect 262,859 tweets about Granada. The most important hashtags are #Alhambra and #SierraNevada, and the most prolific user is @AlhambraCultura. The approach uses a seasonal context, and the posted tweets are divided into two periods (spring–summer and autumn–winter). Word frequency was calculated and again Granada, Alhambra are the most frequent words in both periods in English and Spanish. The topic models show the subjects that are mentioned in both languages, and although there are certain small differences in terms of language and season, the Alhambra, Sierra Nevada and gastronomy stand out as the most important topics.

Extremely difficult to identify sarcasm, posts may be ambiguous, users may use both Spanish and English words in their tweets and tweets may contain spelling mistakes, colloquialisms or even abbreviations. Multilingualism represents also an important limitation since it is not clear how tweets written in different languages should be processed. The size of the data set is also an important factor since the greater the amount of data, the better the results. One of the largest limitations is the small number of geo-tagged tweets as geo-tagging would provide information about the place where the tweet was posted and opinions of it.

This study proposes an interesting way to analyze social media data, bridging tourism and social media literature in the data analysis context and contributes to discover patterns and features of the tourism destination through social media. The approach used provides the prospective traveler with an overview of the most popular places and the major posters for a particular tourist destination. From a business perspective, it informs managers of the most influential users, and the information obtained can be extremely useful for managing their tourism products in that region.

Food supply chain resilience is a critical aspect in ensuring the continuous and reliable flow of food, particularly in the face of disruptions. This study aims to address specific gaps in the existing literature by conducting a bibliometric analysis. The primary objective is to identify key areas of concern and lacunae related to disruptions and resilience within the food supply chain. The study also strives to contribute to the field by developing a comprehensive framework that evaluates the factors influencing resilience. Furthermore, the research intends to propose effective strategies for mitigating and recovering from disruptions, emphasizing the urgency of these measures in light of identified gaps in the current body of literature.

To achieve these objectives, the authors extracted the most relevant papers from Scopus and Web of Science (WoS) databases. The analysis parameters included a comprehensive review of current food supply chain practices and an exploration of trending research topics, such as sustainability, adaptability, circular economy and agility. Notably, the study recognized the pervasive impact of COVID-19 on food supply chain disruptions, with a high occurrence in the literature. Using advanced analytics tools like VOSviewer and Biblioshiny, the research delved into the role of modern technologies, including Industry 4.0, the Internet of Things (IoT), artificial intelligence (AI), machine learning (ML) and blockchain in addressing disruptions and enhancing resilience.

The research reveals a significant impact of the COVID-19 pandemic on food supply chain disruptions, underscoring the critical need for strategies to bolster resilience. Notably, the study identifies the pivotal role of modern technologies (Industry 4.0, IoT, AI, ML and blockchain) in mitigating disruptions and enhancing resilience in the food supply chain. The bibliometric analysis conducted through VOSviewer and Biblioshiny provides valuable insights into research trends and focal areas within the literature.

The observed importance of Industry 4.0, IoT, AI, ML and blockchain implies a practical need for integrating these technologies into food supply chain operations. Moreover, the paper discusses strategies for reducing the impact caused by disruptions, providing practical guidance for resilience planning in food supply chains. Researchers can leverage the findings to direct future efforts toward areas with identified gaps and opportunities, fostering advancements in the field and offering practical insights for real-world applications.

By amalgamating insights from bibliometric analysis and the developed framework, this study contributes to a holistic understanding of the challenges and opportunities in fortifying the resilience of the food supply chain. The identified factors and strategies offer valuable insights for researchers and practitioners seeking to address disruptions in food supply chains. The study’s unique contribution lies in bridging theoretical perspectives with practical applications, enhancing the relevance of business-to-business/industrial supply chain theories.