scholarly journals Scoring Nonfinancial Information Reporting in Italian Listed Companies: A Comparison of before and after the Legislative Decree 254/2016

2020 ◽  
Vol 12 (10) ◽  
pp. 4158 ◽  
Author(s):  
Lara Tarquinio ◽  
Stefanía C. Posadas ◽  
Deborah Pedicone
Keyword(s):  
Principal Component ◽  
First Year ◽  
Regulatory Requirements ◽  
Nonfinancial Information ◽  
Eu Member States ◽  
Eu Directive ◽  
Information Reporting ◽  
Italian Law ◽  
Before And After ◽  
Italian Context

Directive 2014/95/EU requires EU Member States to mandate nonfinancial disclosures for large public interest entities. The adoption of the Legislative Decree 254/2016, transposing into Italian law the EU Directive, has opened up new perspectives for research on the effects produced by regulatory requirements on nonfinancial information (NFI) in the Italian context. This paper aims to examine how the new regulation is influencing the quantity of NFI disclosed by Italian companies concerning sustainability matters required by the Directive. Content analysis is used to verify the sustainability indicators disclosed by Italian companies before and after the implementation of the Decree. A composite indicator of disclosure performance is then constructed using Principal Component Analysis (PCA). The results highlight a generalized reduction of indicators disclosed by companies belonging to the sample. Over the three years analysed, most companies have improved their disclosure ranking. Nevertheless, a comparison among companies having the same ranking showed a decrease in the disclosure index for the majority of them. Despite the growing attention paid by academics to Directive 95/2014/EU and its implementation in Italy, this is one of the few studies that has evaluated the effects of the Decree over three years, considering what happened after the first year of its implementation.

scholarly journals Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

2021 ◽  
Vol 11 (3) ◽  
pp. 89
Author(s):  
Stefanía Carolina Posadas ◽  
Lara Tarquinio
Keyword(s):  
Content Analysis ◽  
Comparative Analysis ◽  
Qualitative Content Analysis ◽  
Progressive Reduction ◽  
Nonfinancial Information ◽  
Country Level ◽  
Information Reporting ◽  
Before And After ◽  
Cross Country ◽  
The Eu

This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive’s publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive’s impact at the cross-country level.

scholarly journals Identification of Cost-Optimal Measures for Energy Renovation of Thermal Envelopes in Different Types of Public School Buildings in the City of Valencia

2021 ◽  
Vol 11 (11) ◽  
pp. 5108
Author(s):  
María Esther Liébana-Durán ◽  
Begoña Serrano-Lanzarote ◽  
Leticia Ortega-Madrigal
Keyword(s):  
Public Schools ◽  
Energy Consumption ◽  
Public Administration ◽  
School Buildings ◽  
Regulatory Requirements ◽  
Building Stock ◽  
Eu Directive ◽  
Global Cost ◽  
The City ◽  
The Eu

In order to achieve the EU emission reduction goals, it is essential to renovate the building stock, by improving energy efficiency and promoting total decarbonisation. According to the 2018/844/EU Directive, 3% of Public Administration buildings should be renovated every year. So as to identify the measures to be applied in those buildings and obtain the greatest reduction in energy consumption at the lowest cost, the Directive 2010/31/EU proposed a cost-optimisation-based methodology. The implementation of this allowed to carry out studies in detail in actual scenarios for the energy renovation of thermal envelopes of public schools in the city of Valencia. First, primary school buildings were analysed and classified into three representative types. For each type, 21 sets of measures for improving building thermal envelopes were proposed, considering the global cost, in order to learn about the savings obtained, the repayment term for the investment made, the percentage reduction in energy consumption and the level of compliance with regulatory requirements. The result and conclusions will help Public Administration in Valencia to draw up an energy renovation plan for public building schools in the city.

scholarly journals Mid-Infrared Spectroscopy as a Rapid Tool to Qualitatively Predict the Effects of Species, Regions and Roasting on the Nutritional Composition of Australian Acacia Seed Species

Molecules ◽  
2021 ◽  
Vol 26 (7) ◽  
pp. 1879
Author(s):  
Oladipupo Q. Adiamo ◽  
Yasmina Sultanbawa ◽  
Daniel Cozzolino
Keyword(s):  
Principal Component ◽  
Nutritional Composition ◽  
Human Consumption ◽  
Mid Infrared ◽  
Mir Spectroscopy ◽  
As Species ◽  
Before And After ◽  
Mir Spectra ◽  
Main Components ◽  
Rapid Tool

In recent times, the popularity of adding value to under-utilized legumes have increased to enhance their use for human consumption. Acacia seed (AS) is an underutilized legume with over 40 edible species found in Australia. The study aimed to qualitatively characterize the chemical composition of 14 common edible AS species from 27 regions in Australia using mid-infrared (MIR) spectroscopy as a rapid tool. Raw and roasted (180 °C, 5, 7, and 9 min) AS flour were analysed using MIR spectroscopy. The wavenumbers (1045 cm−1, 1641 cm−1, and 2852–2926 cm−1) in the MIR spectra show the main components in the AS samples. Principal component analysis (PCA) of the MIR data displayed the clustering of samples according to species and roasting treatment. However, regional differences within the same AS species have less of an effect on the components, as shown in the PCA plot. Statistical analysis of absorbance at specific wavenumbers showed that roasting significantly (p < 0.05) reduced the compositions of some of the AS species. The results provided a foundation for hypothesizing the compositional similarity and/or differences among AS species before and after roasting.

scholarly journals The relationship between empathy and altruistic motivations in nursing studies: a multi-method study

BMC Nursing ◽  
2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Linda Messineo ◽  
Luciano Seta ◽  
Mario Allegra
Keyword(s):  
Nursing Education ◽  
Nursing Students ◽  
Health Professionals ◽  
Linear Models ◽  
Principal Component ◽  
Motivational Factors ◽  
Care Process ◽  
First Year ◽  
Young Males ◽  
Young Females

Abstract Background The efficient management of relational competences in healthcare professionals is crucial to ensuring that a patient’s treatment and care process is conducted positively. Empathy is a major component of the relational skills expected of health professionals. Knowledge of undergraduate healthcare students’ empathic abilities is important for educators in designing specific and efficient educational programmes aimed at supporting or enhancing such competences. In this study, we measured first-year undergraduate nursing students’ attitudes towards professional empathy in clinical encounters. The students’ motivations for entering nursing education were also evaluated. This study takes a multi-method approach based on the use of qualitative and quantitative tools to examine the association between students’ positive attitudes towards the value of empathy in health professionals and their prosocial and altruistic motivations in choosing to engage in nursing studies. Methods A multi-method study was performed with 77 first-year nursing students. The Jefferson Scale of Empathy (JSE) – Health Professions Student Version was administered. Students’ motivations for choosing nursing studies were detected through an open question and thematically analysed. Using explorative factor analysis and principal component analysis, a dimensional reduction was conducted to identify subjects with prosocial and altruistic motivations. Finally, linear models were tested to examine specific associations between motivation and empathy. Results Seven distinct themes distinguishing internal and external motivational factors were identified through a thematic analysis of students’ answers regarding their decision to enter a nursing degree course. Female students gained higher scores on the empathy scale than male ones. When students’ age was considered, this difference was only observed for younger students, with young females’ total scores being higher than young males'. High empathy scores were positively associated with altruistic motivational factors. A negative correlation was found between external motivational factors and the scores of the Compassionate Care subscale of the JSE. Conclusions Knowing the level of nursing students’ empathy and their motivational factors for entering nursing studies is important for educators to implement training paths that enhance students’ relational attitudes and skills and promote the positive motivational aspects that are central to this profession.

Coronary Care in a General Hospital

1971 ◽  
Vol 16 (3) ◽  
pp. 173-182 ◽  
Author(s):  
Gavin Shaw ◽  
Bernard Groden ◽  
Evelyn Hastings
Keyword(s):  
Myocardial Infarction ◽  
Intensive Care Unit ◽  
Intensive Care ◽  
General Hospital ◽  
First Year ◽  
Duration Of Stay ◽  
Before And After ◽  
The Mean ◽  
Coronary Care ◽  
Made In

The establishment, staffing and structure and observations made in the first year of the existence of coronary care in an intensive care unit in a general hospital are recorded. Two hundred and twenty eight patients were admitted during the year in whom the diagnosis of myocardial infarction was confirmed. There were 29 deaths in the unit and 14 deaths occurred in the wards of the hospital after discharge from the unit. 49.1 per cent of the patients were admitted within 4 hours of the onset of symptoms and the mean duration of stay in the unit was 86.5 hours. The type of arrhythmia detected in the unit, and the treatment given to the patients both before and after admission to the intensive care unit are described.

OP08 Levels and sources of stress reported by first year paramedic students associated with their first ambulance placement

2021 ◽  
Vol 38 (9) ◽  
pp. A4.2-A4
Author(s):  
Matthew Warren-James ◽  
Julie Hanson ◽  
Belinda Flanagan ◽  
Mary Katsikitis ◽  
Bill Lord
Keyword(s):  
Death And Dying ◽  
Educational Interventions ◽  
Fear Of Failure ◽  
Anxiety And Depression ◽  
Control Group ◽  
First Year ◽  
Before And After ◽  
Quasi Experimental ◽  
And Control ◽  
Experimental Group

BackgroundWhilst there is evidence to suggest paramedics experience significant stress when working in the ambulance setting little is known about the experiences of first year paramedic students. This research aimed to: (i) identify whether levels of stress, anxiety and depression experienced by first year paramedic students changed after ambulance placement compared to a control group, and (ii) identify the main perceived and actual sources of stress around ambulance placement.MethodsA before-and-after quasi-experimental design was used to compare whether the experience of ambulance placement altered the levels of stress, anxiety and depression in an experimental group that attended an ambulance placement (n = 20) and the control group who did not (n = 10). Online surveys encompassing the Depression, Anxiety and Stress Scale (DASS-21) and qualitative questions about sources of stress were concurrently deployed to both the experimental and control groups before and after the ambulance placement. Participants were first year paramedic students working in Queensland Ambulance Service, Australia.ResultsThere was a significant reduction in levels of stress in participants after undertaking their first ambulance placement (Mdn = -4.00) when compared to a control group (Mdn = 0.00), U = 52.5, p = .035, n2 = 0.15. Responses to survey questions suggest anticipation about experiencing death and dying of patients was the most frequently reported stressor of student paramedics before undertaking ambulance placements, however insecurity about knowledge, competence and fear of failure was the most frequently experienced stressor reported after completing ambulance placements.ConclusionsThe findings from this study suggest that the fear of the unknown may be worse than the reality. Anticipatory stress is the foremost problem for first year paramedic students attending their first ambulance placement. Placement pre-briefing should focus on educational interventions to build knowledge and skills competency to reduce stress levels and fear of failure.

Central retinal thickness fluctuations in patients treated with anti-VEGF for neovascular age related macular degeneration

2021 ◽  
pp. 112067212110378
Author(s):  
Francesco Ciucci ◽  
Giuseppina Ioele ◽  
Antonio Bardocci ◽  
Giorgio Lofoco ◽  
Barbara Antonelli ◽  
...  
Keyword(s):  
Macular Degeneration ◽  
Retinal Thickness ◽  
Treatment Algorithm ◽  
Real Life ◽  
Principal Component ◽  
Age Related Macular Degeneration ◽  
Central Retinal Thickness ◽  
First Year ◽  
Anti Vegf ◽  
Age Related

Purpose: This is a retrospective, single-center, non randomized interventional real life study, investigating the correlation between variability of central retinal thickness (CRT) and functional outcomes during 2 years of anti-VEGF therapy in patients treated for neovascular age related macular degeneration (nAMD). Background: CRT fluctuations can depend on various factors such as the correct timing of injections, the therapeutic algorithm, and the number of injections (NI) performed; it is important to understand if CRT fluctuations are responsible for worse visual outcomes and consequently to identify the correct ways to avoid or reduce them. Methods: Forty-one patients were treated for nAMD with aflibercept: 0.5 mg intravitreal aflibercept was administered every 4 weeks during the first 3 months, then bimonthly over the first year, and after the first year adopting a PRN regimen. Standard deviation of CRT (CRT/SD), BCVA, and NI were recorded. Correlation studies were performed by Pearson’s test, Ancova, and Principal Component Analysis. Results: A negative correlation was found between CRT/SD and final BCVA. In patients who lost more than 15 letters, CRT/SD mean was significantly higher in comparison with patients who lost less than 15 letters. Patients with final BCVA >65 letters showed lower CRT/SD values compared to patients with final BCVA ⩽65 letters. Multivariate analysis confirmed that in patients with higher baseline BCVA, improvement of BCVA was correlated to NI, and lower values of CRT fluctuations were observed. Conclusions: CRT fluctuations, even after an appropriate NI given per year, significantly influence BCVA; a proactive treatment algorithm appears crucial when treating patients with nAMD.

Prenatal Sonographic Head Circumference and Cerebral Ventricle Width Measurements Before and After Open Fetal Myelomeningocele Repair – Prediction of Shunting During the First Year of Life

2018 ◽  
Vol 41 (05) ◽  
pp. 544-549 ◽  
Author(s):  
Ladina Vonzun ◽  
Franziska Maria Winder ◽  
Martin Meuli ◽  
Ueli Moerlen ◽  
Luca Mazzone ◽  
...  
Keyword(s):  
Head Circumference ◽  
Predictive Accuracy ◽  
False Positive Rate ◽  
Roc Curves ◽  
First Year ◽  
Fetal Head ◽  
Fetal Diagnosis ◽  
Before And After ◽  
Width Measurements ◽  
First Year Of Life

Abstract Purpose The aim of this study was to describe the sonographic evolution of fetal head circumference (HC) and width of the posterior horn of the lateral ventricle (Vp) after open fetal myelomeningocele (fMMC) repair and to assess whether pre- or postoperative measurements are helpful to predict the need for shunting during the first year of life. Patients & Methods All 30 children older than one year by January 2017 who previously had fMMC repair at the Zurich Center for Fetal Diagnosis and Therapy were included. Sonographic evolution of fetal HC and Vp before and after fMMC repair was assessed and compared between the non-shunted (N = 16) and the shunted group (N = 14). ROC curves were generated for the fetal HC Z-score and Vp in order to show their predictive accuracy for the need for shunting until 1 year of age. Results HC was not an independent factor for predicting shunting. However, the need for shunting was directly dependent on the preoperative Vp as well as the Vp before delivery. A Vp > 10 mm at evaluation for fMMC repair or > 15 mm before delivery identifies 100 % of the infants needing shunt placement at a false-positive rate of 44 % and 25 %, respectively. All fetuses with a Vp > 15 mm at first evaluation received a shunt. Conclusion Fetuses demonstrating a Vp of > 15 mm before in utero MMC repair are extremely likely to develop hydrocephalus requiring a shunt during the first year of life. This compelling piece of evidence must be appropriately integrated into prenatal counseling.

scholarly journals e-Learning readiness amongst nursing students at the Durban University of Technology

2017 ◽  
Vol 22 ◽  
pp. 300-306 ◽  
Author(s):  
Marilynne Coopasami ◽  
Stephen Knight ◽  
Mari Pete
Keyword(s):  
Nursing Education ◽  
Nursing Students ◽  
Traditional Learning ◽  
First Year ◽  
Technological Readiness ◽  
Technological Culture ◽  
University Of Technology ◽  
Before And After ◽  
Quasi Experimental ◽  
E Learning

e-Learning and other innovative open learning multimedia modalities of delivering education are being introduced to enhance learning opportunities and facilitate student access to and success in education. This article reports on a study that assessed students' readiness to make the shift from traditional learning to the technological culture of e-Learning at a university in Durban. A quasi-experimental study design was employed to assess such readiness in first year nursing students before and after an appropriate educational intervention. A modified Chapnick Readiness Score was used to measure their psychological, equipment and technological readiness for the change in learning method. It was found that, while students' psychological readiness for e-Learning was high, they lacked technological and equipment readiness. Although e-Learning could be used in nursing education, technological and equipment readiness require attention before it can be implemented effectively in this institution. Fortunately, these technical aspects are easier to resolve than improving psychological readiness.

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