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From Consolidation to segment reporting in local Government： Accountability Needs, Accounting standards, and the Effect on Decision-Makers

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Journal of Modern Accounting and Auditing 2014年第1期10卷 32-46页

作者： Giuseppe Grossi Elisa Mori Federica Bardelli Kristianstad University Kristianstad Sweden University of Modena & reggio Emilia Modena Italy Kibernetes s.r.l. Siena Italy

Consolidated Financial statements （CFss） in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government＇s financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of reggio Emilia, which introduced CFss and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.

关键词： Consolidated Financial statements (CFss) segment reporting International Public sector Accountingstandards (IPsAs) local government action research

3D additive manufactured composite scaffolds with antibiotic-loaded lamellar fillers for bone infection prevention and tissue regeneration

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Bioactive Materials 2021年第4期6卷 1073-1082页

作者： María C´amara-Torres stacy Duarte ravi sinha Ainhoa Egizabal Noelia´Alvarez Maria Bastianini Michele sisani Paolo scopece Marco scatto Alessandro Bonetto Antonio Marcomini Alberto sanchez Alessandro Patelli Carlos Mota lorenzo Moroni Maastricht University MERLN Institute for Technology-Inspired Regenerative MedicineComplex Tissue Regeneration DepartmentUniversiteitssingel 406229ERMaastrichtthe Netherlands TECNAlIA Basque Research and Technology Alliance(BRTA)Mikeletegi Pasealekua 220009Donostia-San SebastianSpain Prolabin&Tefarm s.r.l. Via Dell’Acciaio906134PerugiaItaly d Nadir S.r.l.Via Torino155/b30172VeniceItaly Department of Environmental sciences Informatics and StatisticsCa’Foscari University of VeniceDorsoduro 324630172VeniceItaly Department of Physics and Astronomy Padova UniversityVia Marzolo835131PadovaItaly

Bone infections following open bone fracture or implant surgery remain a challenge in the orthopedics *** order to avoid high doses of systemic drug administration,optimized local antibiotic release from scaffolds is required.3D additive manufactured(AM)scaffolds made with biodegradable polymers are ideal to support bone healing in non-union scenarios and can be given antimicrobial properties by the incorporation of *** this study,ciprofloxacin and gentamicin intercalated in the interlamellar spaces of magnesium aluminum layered double hydroxides(MgAl)andα-zirconium phosphates(ZrP),respectively,are dispersed within a thermoplastic polymer by melt compounding and subsequently processed via high temperature melt extrusion AM(~190◦C)into 3D *** inorganic fillers enable a sustained antibiotics.r.l.ase through the polymer matrix,controlled by antibiotics counterions exchange or pH ***,both antibiotics retain their functionality after the manufacturing process at high temperatures,as verified by their activity against both Gram+and Gram-bacterial ***,scaffolds loaded with filler-antibiotic do not impair human mesenchymal stromal cells osteogenic differentiation,allowing matrix mineralization and the expression of relevant osteogenic ***,these results suggest the possibility of fabricating dual functionality 3D scaffolds via high temperature melt extrusion for bone regeneration and infection prevention.

关键词： Melt extrusion additive manufacturing Antibiotic delivery lamellar inorganic fillers Bone infection Bone regeneration Human mesenchymal stromal cells

Optimization and Validation of a High-Performance liquid Chromatography Method for the Analysis of Hesperidin and Carvacrol for Veterinary Use

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American Journal of Analytical Chemistry 2021年第12期12卷 459-470页

作者： Eleonora Truzzi stefania Benvenuti Davide Bertelli Maurizio scozzoli Department of life sciences University of Modena and Reggio Emilia Modena Italy APA-CT s.r.l. Forlì Italy

Plant-derived compounds have been recognized by the feed industry as important supplements for livestock welfare and health. In this context, Citrus aurantium l. extract and Origanum vulgare l. essential oil have been demonstrated to have strong anti-inflammatory and antioxidant effects on animals. Being the composition of plant-derived extracts extremely influenced by the environmental and growing conditions of the plants, quality control is necessary in terms of the concentration of the active compounds to assure the reproducibility of natural feed additives. The present work aimed at the validation of the extraction procedure from feed additives of Hesperidin (HEs) and Carvacrol (CAr), the main active compounds of Citrus aurantium and Origanum vulgare extracts. Then, the quantification method of both the analytes was developed and validated by reversed high-performance liquid chromatography coupled with a UV detector. The validated method was tested on premixtures and final feed additives supplied by a local feed factory to supervise the production chain. The extraction method with methanol resulted to be efficient and highly reproducible, with recovery higher than 90% for both the analytes. The chromatographic method has been demonstrated to be accurate, precise (relative standard deviation percent lower than 2.06%), and linear in the tested range concentrations, with regression coefficients equal to 0.995 and 0.999 for HEs and CAr respectively. The method demonstrated that the feed additives prepared by the factory by diluting the premixtures were less concentrated than what was declared on the label.

关键词： Origanum vulgare Citrus aurantium Quality Control Feed Additives

Intermodal four-wave mixing in silicon waveguides

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Photonics research 2018年第8期6卷 805-814页

作者： sTEFANO sIGNOrINI MATTIA MANCINEllI MAssIMO BOrGHI MArTINO BErNArD MHEr GHUlINYAN GEOrG PUCKEr lOrENZO PAVEsI Department of Physics University of Trento sM Optics s.r.l. Research Programs Department of Information Engineering University of Brescia Centre for Materials and Microsystems Fondazione Bruno Kessler

In this work, we report the modeling and the experimental demonstration of intermodal spontaneous as well as stimulated four-wave mixing(FWM) in silicon waveguides. In intermodal FWM, the phase-matching condition is achieved by exploiting the different dispersion profiles of the optical modes in a multimode waveguide. since both the energy and the wave vectors have to be conserved in the FWM process, this leads to a wide tunability of the generated photon wavelength, allowing us to achieve a large spectral conversion. We measured several waveguides that differ by their widths and demonstrate large signal generation spanning from the pump wavelength(1550 nm) down to 1202 nm. A suited setup evidences that the different waves propagated indeed on different order modes, which supports the modeling. Despite observing a reduced efficiency with respect to intramodal FWM due to the decreased modal overlap, we were able to show a maximum spectral distance between the signal and idler of 979.6 nm with a 1550 nm pump. Our measurements suggest the intermodal FWM is a viable means for large wavelength conversion and heralded photon sources.

关键词：四波混频通讯技术发展现状技术创新

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鞣制材料及成品革中甲醛的研究(英文)

皮革科学与工程 2006年第5期16卷 3-9页

作者： samuele Giovando silvachimica s.r.l.

甲醛通常是用于合成鞣剂制备的一种基本原材料。即使目前的工业生产过程采用电脑进行控制,但也可能在最终产品中含有甲醛。甲醛是一种对于人体或其他生物极具危害性的物质。因此,在一些强制性条文中明确规定了这种物质在成品革中的最大... 详细信息

甲醛通常是用于合成鞣剂制备的一种基本原材料。即使目前的工业生产过程采用电脑进行控制,但也可能在最终产品中含有甲醛。甲醛是一种对于人体或其他生物极具危害性的物质。因此,在一些强制性条文中明确规定了这种物质在成品革中的最大含量以及测定其存在所应参照的分析方法。然而皮革中甲醛含量的测定方法不能完全适用于鞣剂产品中甲醛含量的测定,实际上会有很多因其他物质的存在而产生的干扰因素。所以不可能把鞣剂材料中甲醛含量和成品革的甲醛含量之间进行比较。论文对以上这些因素的数据进行了研究,旨在降低鞣剂产品及其所生产皮革中的甲醛含量。

关键词：甲醛成品革鞣制材料

A New Boundary Condition for Three-Dimensional lattice Boltzmann simulations of Capillary Filling in rough Micro-Channels

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Communications in Computational Physics 2011年第5期9卷 1284-1292页

作者： Alessandro De Maio silvia Palpacelli sauro succi Numidia s.r.l. via Berna 3100144 RomaItaly Istituto Applicazioni Calcolo CNRvia dei Taurini 1900185 RomaItaly Freiburg Institute for Advanced studies School of Soft Matter ResearchAlbertstr.1979104 Freiburg im BreisgauFreiburgGermany

A new boundary condition,aimed at inhibiting near-wall condensation effects in lattice Boltzmann simulations of capillary flows in micro-corrugated channels,is *** new boundary condition is validated against analytical solutions for smooth channels and demonstrated for the case of three-dimensional microflows over randomly corrugated walls.

关键词： Microfluidics capillary flows lattice Boltzmann simulation

A review on shale reservoirs as an Unconventional Play--The History,Technology revolution,Importance to Oil and Gas Industry,and the Development Future

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Acta Geologica sinica(English Edition) 2016年第5期90卷 1887-1902页

作者： lIN Wen McMaster University Hamilton L8S4L8 Ontario Canada

As a milestone of the entire energy industry,unconventional resources have inevitably swept the world in the last decade,and will certainly dominate the global oil and gas industry in the near ***,the ＂unconventional＂ will become ＂conventional＂.Along with the rapid development,however,some issues have emerged,which are closely related to the viability of unconventional resources *** the current circumstances of low crude oil and gas price,coupled with the prominent environmental concerns,the arguments about the development and production of unconventional resources have been recently heated *** work introduced the fullblown aspects of unconventional resources especially shale reservoirs,by discussing their concepts and definitions,reviewing the shale gas and shale oil development history and necessity,analyzing the shale plays＇ geology and petroleum systems with respects to key hydrocarbon accumulation elements and mechanisms,and summarizing the technology *** study also discussed the relevant key issues,including significant estimation uncertainty of technically recoverable resources,the equivocal understanding of complex geology preventing the production and technologies implementation optimization,the difficulties of experiences and technologies global expanding,and the corresponding risks and *** addition,based on the latest production and exploration data,the future perspective of the unconventional resources was depicted from global unconventional resources assessments,technology development,and limitations constraining the development.

关键词： unconventional resources shale gas shale oil technology uncertainties

High-resolution fabrication of nanopatterns by multistep iterative miniaturization of hot-embossed prestressed polymer films and constrained shrinking

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Microsystems & Nanoengineering 2022年第1期8卷 281-289页

作者： shady sayed P.ravi selvaganapathy Department of Mechanical Engineering McMaster UniversityHamiltonON L8S 4L8Canada

The fabrication of nanostructures and nanopatterns is of crucial importance in microelectronics,nanofluidics,and the manufacture of biomedical devices and ***,the creation of nanopatterns by means of conventional nanofabrication techniques such as electron beam lithography is expensive and ***,we develop a multistep miniaturization approach using prestressed polymer films to generate nanopatterns from microscale patterns without the need of complex nanolithography *** polymer films have been used as a miniaturization technique to fabricate features with a smaller size than the initial imprinted ***,the height of the imprinted features is significantly reduced after the thermal shrinking of the prestressed films due to the shape memory effect of the polymer,and as a result,the topographical features tend to disappear after *** have developed a miniaturization approach that controls the material flow and maintains the shrunken patterns by applying mechanical constraints during the shrinking *** combination of hot embossing and constrained shrinking makes it possible to reduce the size of the initial imprinted features even to the *** developed multistep miniaturization approach allows using the shrunken pattern as a master for a subsequent miniaturization ***-defined patterns as small as 100 nm are fabricated,showing a 10-fold reduction in size from the original *** developed approach also allows the transfer of the shrunken polymeric patterns to a silicon substrate,which can be used as a functional substrate for many applications or directly as a master for nanoimprint lithography.

关键词： constrained polymer size

Potentiation of NETs.r.l.ase is novel characteristic of TrEM-1 activation and the pharmacological inhibition of TrEM-1 could prevent from the deleterious consequences of NETs.r.l.ase in sepsis

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Cellular & Molecular Immunology 2021年第2期18卷 452-460页

作者： Amir Boufenzer Kevin Carrasco lucie Jolly Benjamin Brustolin Elisa Di-Pillo Marc Derive sébastien Gibot INOTrEM Vandœuvre-lès-NancyNancyFrance UMr-s 1116 Défaillance Cardiovasculaire Aigue et ChroniqueVandœuvre-lès-NancyNancyFrance CHrU Nancy Hôpital CentralService de Réanimation MédicaleNancyFrance

During sepsis,neutrophil activation induces endothelial cell(EC)dysfunction partly through neutrophil extracellular trap(NET)*** triggering receptor expressed on myeloid cell-1(TrEM-1)is an orphan immune receptor that amplifies the inflammatory response mediated by Toll-like receptor-4(Tlr4)*** the key role of Tlr4 signaling in NETosis is known,the role of TrEM-1 in this process has not yet been ***,we report that TrEM-1 potentiates NET release by human and murine neutrophils and is a component of the NET *** contrast,pharmacologic inhibition or genetic ablation of TrEM-1 decreased NETosis in vitro and during experimental septic shock in ***,isolated NETs were able to activate ECs and impair vascular reactivity,and these deleterious effects were dampened by TrEM-1 ***-1 may,therefore,constitute a new therapeutic target to prevent NETosis and associated endothelial dysfunction.

关键词： TrEM-1 NETs sepsis endothelial cell activation vascular dysfunction lr12