Flavio Corradini, Andrea Polini, Barbara Re, Lorenzo Rossi and Francesco Tiezzi
This paper aims at supporting business process designers in modelling collaborative scenarios in terms of hierarchical BPMN collaboration diagrams, to enforce consistency among…
Abstract
Purpose
This paper aims at supporting business process designers in modelling collaborative scenarios in terms of hierarchical BPMN collaboration diagrams, to enforce consistency among different hierarchical levels.
Design/methodology/approach
The proposed approach is based on a set of guidelines to apply during the modelling of hierarchical diagrams. These guidelines address consistency issues related to the hiding capability provided by sub-process and call activity elements, which may obscure behaviours at inner levels, especially exchange of messages, that are inconsistent with those in other hierarchical levels. A laboratory experience validates the guidelines' effectiveness.
Findings
The paper points out the issues of hierarchical diagrams, and the lack of support in this context from the existing BPMN modelling tools. Moreover, through a laboratory experience, the paper shows the benefits carried by the proposed guidelines concerning the quality of the modelled diagrams.
Practical implications
The proposed guidelines have been implemented in a consistency checking tool that avoids consistency errors during the modelling activity. To foster its usage, the tool has been integrated into the Eclipse BPMN modelling environment.
Originality/value
The paper, employing consistency guidelines, provides a novel solution to the weaknesses of hierarchical modelling.
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Giacomo Guarnieri, Giuseppe Pelosi, Lorenzo Rossi and Stefano Selleri
The paper's aim is to devise a fast method for microwave waveguide filter permittivity tolerance analysis.
Abstract
Purpose
The paper's aim is to devise a fast method for microwave waveguide filter permittivity tolerance analysis.
Design/methodology/approach
A 2D finite elements (FEs) formulation is combined via a Schur complement‐based domain decomposition (DD) technique to reduce the tolerance affected part of the analysis to a smaller domain.
Findings
The paper shows how to combine FEs and DD in an efficient way for material parameters tolerance analyses in microwave waveguide filters, showing speedup results.
Research limitations/implications
The formulation here presented is 2D but can be easily extended to 3D.
Originality/value
The application of DD to solve numerically large problem is well‐known, the idea and organization of the algorithm to allow iteration on parameter values on a single sub‐domain is here proposed.
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Lorenzo Ligorio, Fabio Caputo and Andrea Venturelli
The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent…
Abstract
Purpose
The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent research is paying attention to public–private hybrid organisations. This study explores the main focus and critique of current and past literature on public–private hybrids and sustainability reporting.
Design/methodology/approach
To explore the recent field of sustainability reporting in public–private hybrids, this study adopts a structured literature review on studies collected from the scientific platforms Scopus and Web of Science.
Findings
Findings revealed a young and growing field of research. Also, it emerged how more profound attention is being paid to the features and drivers of sustainability reporting in the public–private sector, along with a stimulus for further research on new reporting frameworks.
Research limitations/implications
Considering the novelty of the research field, the collection of analysed studies was very limited. Moreover, grey literature was not incorporated into the research. In addition, only two sources of data were considered.
Practical implications
This study includes different implications regarding sustainability reporting in public–private hybrids, emphasizing transparency, accountability and the need for further research and adoption of external assurance.
Originality/value
Because of the novelty of the research field, this is the first study to focus on literature that addresses the relationship between sustainability reporting and public–private entities. Furthermore, using a structured literature review has provided a profound view of the published literature.
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Lorenzo Fiorineschi, Leonardo Conti, Giuseppe Rossi and Federico Rotini
This paper aims to present the application of a tailored systematic engineering design procedure to the concept design of a small production plant for compostable packaging made…
Abstract
Purpose
This paper aims to present the application of a tailored systematic engineering design procedure to the concept design of a small production plant for compostable packaging made by straw fibres and bioplastic. In particular, the obtained boxes are intended to be used for wine bottles.
Design/methodology/approach
A systematic procedure has been adopted, which underpins on a comprehensive analysis of the design requirements and the function modelling of the process. By considering well-known models of the engineering design process, the work focuses on the early design stages that precede the embodiment design of the whole components of the plant.
Findings
The followed design approach allowed to preliminarily evaluate different alternatives of the process from a functional point of view, thus allowing to identify the preferred conceptual process solution. Based on the identified functional sequence, a first evaluation of the potential productivity and the required human resources has been performed.
Research limitations/implications
The procedure shown in this work has been applied only for the considered case of compostable packaging, and other applications are needed to optimize it. Nevertheless, the adopted systematic approach can be adapted for any context where it is necessary to conceive a new production plant for artefacts made by innovative materials.
Originality/value
The work presented in this paper represents one of the few practical examples available in the literature where systematic conceptual design procedures are presented. More specifically, to the best of the authors’ knowledge, this is the very first application of systematic design methods to compostable packaging production.
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Giuseppe Galassi and Richard Mattessich
The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on…
Abstract
The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period
Lorenzo Pelizza, Ursula Zambelli, Enrico Rossi, Germana Verdoliva, Davide Maestri, Ilaria De Amicis, Cecilia Paraggio, Amir Zaimovic, Bruno Veneri, Beatrice Urbani, Diana Gran Dall'Olio, Adriana Adriani, Stefania Cutrino, Silvia Bertoli, Giuseppina Paulillo and Pietro Pellegrini
Mental health interventions for Italian prisoners with mental disorders remain a problematic issue, despite radical changes in general psychiatric care and a 2008 major government…
Abstract
Purpose
Mental health interventions for Italian prisoners with mental disorders remain a problematic issue, despite radical changes in general psychiatric care and a 2008 major government reform transferring mental health care in prison to the National Health Service. The aim of this study is to describe the mental health intervention model implemented since January 2020 for prisoners allocated in the Parma Penitentiary Institutes (PPI). This approach is specifically based on specialized, “person-centered” and “person-tailored” therapeutic-rehabilitation plans in line with psychiatric treatments usually provided in community mental health-care centers of the Parma Department of Mental Health.
Design/methodology/approach
All the processes and procedures included in the PPI intervention model were first carefully illustrated, paying special attention to the service for newly admitted prisoners and each typology of specialized therapeutic-rehabilitation treatment potentially provided. Additionally, a preliminary descriptive process analysis of the first six months of clinical activity was also performed.
Findings
Since January 2020, 178 individuals entered the PPI service for newly admitted prisoners. In total, 83 (46.7%) of them were engaged in the services of the PPI mental health-care team (35 with pathological addiction and 48 with mental disorders): 56 prisoners were offered an integrated mental health intervention and 27 exclusively an individual psychological or psychiatric treatment.
Originality/value
The results support the potential applicability of an integrated mental health intervention in prison, planning a person-tailored rehabilitation in close collaboration with the prisoners, their families and the local mental health/social services.
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Giuseppe Nicolò, Alessandra Ricciardelli, Nicola Raimo and Filippo Vitolla
This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents…
Abstract
Purpose
This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure.
Design/methodology/approach
This study develops an innovative measure to measure the level of visual disclosure of integrated reports that takes into account the use and degree of integration of images and graphs. Furthermore, to test the hypotheses, this study uses a regression model on a sample of 134 international companies that published an integrated report in 2018.
Findings
The results show that firm size, firm profitability and industry environmental sensitivity positively affect the level of visual disclosure of the integrated reports.
Originality/value
To our knowledge, this is the first study that examines visual disclosure in the IR context. It also extends the field of application of the stakeholder theory, still little used to explain visual disclosure strategies, and increases knowledge on the determinants of IR.
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Lorenzo Ligorio, Andrea Venturelli and Fabio Caputo
State-owned enterprises (SOEs) are tools in the hands of governments for the pursuit of their political agendas. This feature is driving accounting scholars’ attention to SOEs’…
Abstract
Purpose
State-owned enterprises (SOEs) are tools in the hands of governments for the pursuit of their political agendas. This feature is driving accounting scholars’ attention to SOEs’ relationship with the United Nations Agenda 2030. However, few contributions in literature have approached the topic. This study aims at understanding which determinants impact the contribution of SOEs to Agenda 2030.
Design/methodology/approach
To analyse SOEs’ contribution to the sustainable development goals (SDGs) through their disclosures, this study adopted a panel data analysis to explore two levels of drivers impacting SOEs practices. Furthermore, to highlight SOEs’ differences from private sector entities, this study used a comparative approach.
Findings
Results revealed how hybrid and private environments are differently impacting the contribution to the SDGs. Moreover, it emerged how hybridity through board characteristics impacts SOE disclosure quality.
Originality/value
To the best of the authors’ knowledge, this is the first study to empirically test how corporate governance characteristics influence SDGs’ contribution via sustainability reporting in SOEs.
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Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…
Abstract
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Zainab Al-Attar and Rachel Worthington
Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features…
Abstract
Purpose
Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features that can be confused with one another during diagnostic assessment, unless an in-depth differential diagnostic evaluation is conducted that considers the developmental aetiology and underpinning experiences and triggers to trans-diagnostic behaviours.
Design/methodology/approach
This paper will explore the ways in which biological, cognitive, emotional and social sequelae of early trauma and attachment challenges, can look very similar to a range of neurodevelopmental disorders, including autism. Relevant literature and theory will be considered and synthesised with clinical knowledge of trauma and autism.
Findings
Recommendations are made for how the overlap between features of autism and trauma can be considered during assessments alongside consideration for interventions to enable people to access the most appropriate support for their needs.
Originality/value
Many features of the behaviours of individuals who have experienced early childhood trauma and disrupted or maladaptive attachments, may look similar to the behaviours associated with autism and hence diagnostic assessments of autism need to carefully differentiate traumagenic causes, to either dual diagnose (if both are present) or exclude autism, if it is not present. This has for long been recognised in child and adolescent autism specialist services but is less well developed in adult autism specialist services.