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Utilities have a key role in the transition to a more economically and socially sustainable future. Driven by pressures from investors, regulators, government and society, companies across all sectors are setting bold ambitions for sustainability. However, they strongly depend on the utility industry meeting their own sustainability goals. Despite the relevance of their role, the determinants and obstacles to the adoption of sustainability practices by utility companies have been little investigated by scholars. This article aims to bridge this gap through a systematic literature review of 72 articles published from 1990 to 2023 in the accounting and management fields. After the analysis of bibliometric data and keywords used for science mapping, this study developed an in-depth review of the literature. Five different clusters, corresponding to the main research topics on which management and accounting literature has focused over the last 30 years, were identified. The results highlight that the expanding regulation and institutional pressures coming from governments, financial investors, consumers and society represent the primary factors that are driving utility companies toward sustainability. However, there are still several obstacles preventing utility companies from radically changing their business models, including the high costs associated with the technological and process innovations required. This study offers theoretical and practical contributions and policy implications. It contributes to systematizing literature on this topic, evidencing existing gaps and future research guidelines. It also outlines some managerial propositions that may be useful for practitioners, governments and policymakers. [ABSTRACT FROM AUTHOR]

The implementation of digital technologies involves both a "digitisation" procedure in which an assumed 1:1 transition from an analogue to a digital format of objects (processes, forms, products, services, etc.) occurs and a "digitalisation" procedure that changes "the processes beyond [the] mere digitising of existing processes and forms" (Mergel et al., [6], p.12). In recent decades, a paradigm of "digital-era governance" has emerged, highlighting the central role of digital technologies in the governance, evaluation, and performance management of organizational and human activities (Andrews, [2]; Dunleavy et al., [4]; Mauro et al., [5]). The utilization of information technology (IT) in these governance practices has been significantly boosted by advanced technologies like machine learning and artificial intelligence for generating and managing information (Dunleavy & Margetts, [3]). [Extracted from the article]

This article aims to investigate the role of board independence on corporate social responsibility disclosure (CSRDisc) and the moderating role of stakeholder e-engagement by social media (SM) in the relationship between these variables. The study uses econometric panel data dependence techniques on a sample of 347 firm-year observations related to Italian non-financial listed companies for the period 2017–2019. The results highlight that independent directors, particularly those appointed by minority shareholders, influence positively CSR disclosure. Additionally, this relationship is strengthened by stakeholder e-engagement created by social media (SM), since higher is the companies visibility on Facebook, Linked In, and Twitter, and hence the institutional pressure felt by its independent directors, greater is the CSRDisc. This article suggests a new metric to evaluate stakeholder engagement by SM and a new index to measure CSRDisc based on both Directive 95/2014 and Global Reporting Initiative standard. The article contributes to academic research on the relationship between board independence and disclosure analysing the moderating role by institutional pressure coming from SM. [ABSTRACT FROM AUTHOR]

The SORGENTINA-RF project aims at developing a 14 MeV neutron source based on a deuterium/tritium ion accelerator and a rotating target where fusion reactions take place. Among the different research fields, the most interesting and promising is medical radioisotope production. In this framework, intense research work on the design of the rotating target has been carried out. More in detail, to define the optimal design configuration, a sensitivity analysis on the mechanical performance of the rotating target considering the influence of some relevant parameters, such as material type, thickness, and presence of internal stiffeners, was carried out. Among the materials analyzed, aluminium alloy represents the best compromise to efficiently address all the critical requirements in the design phase. One of the most demanding project requirements that the conceptual design must fulfill is the ability of the target to dissipate a thermal power of 250 kW without precluding its mechanical properties and resistance. To investigate the performance of the rotating target, some thermo-mechanical analyses were undertaken with finite element method under some thermal transients and mechanical loads able to simulate the working conditions of the system. The numerical results emphasise the target's ability to withstand operating conditions. The main outcomes of the present study have been implemented as engineering solutions in the project design. [ABSTRACT FROM AUTHOR]

99mTc-based radiopharmaceuticals are the most commonly used medical radioactive tracers in nuclear medicine for diagnostic imaging. Due to the expected global shortage of 99Mo, the parent radionuclide from which 99mTc is produced, new production methods should be developed. The SORGENTINA-RF (SRF) project aims at developing a prototypical medium-intensity D-T 14-MeV fusion neutron source specifically designed for production of medical radioisotopes with a focus on 99Mo. The scope of this work was to develop an efficient, cost-effective and green procedure for dissolution of solid molybdenum in hydrogen peroxide solutions compatible for 99mTc production via the SRF neutron source. The dissolution process was extensively studied for two different target geometries: pellets and powder. The first showed better characteristics and properties for the dissolution procedure, and up to 100 g of pellets were successfully dissolved in 250–280 min. The dissolution mechanism on the pellets was investigated by means of scanning electron microscopy and energy-dispersive X-ray spectroscopy. After the procedure, sodium molybdate crystals were characterized via X-ray diffraction, Raman and infrared spectroscopy and the high purity of the compound was established by means of inductively coupled plasma mass spectroscopy. The study confirmed the feasibility of the procedure for production of 99mTc in SRF as it is very cost-effective, with minimal consumption of peroxide and controlled low temperature. [ABSTRACT FROM AUTHOR]

An accelerator-driven 14 MeV neutron source of new concept, denominated SORGENTINA-RF, will be installed in ENEA Brasimone Research Centre, to test the feasibility of producing radionuclides of medical relevance using fusion neutrons. The main goal of the facility is generating 99Mo as precursor of 99mTc, a radionuclide widely used in nuclear medicine diagnostic procedures, using the 14 MeV fusion neutrons produced by the plant. This work describes the study performed for the design of a proper shielding structure that aims at fulfilling the requirement of 0.01 mSv/h dose rate limit on the external surface of the shielding during beam-on operations. The proposed shielding consists of a layered structure composed of 2 m standard concrete and 1 m baritic concrete. The design is still in the preliminary phase to assess the feasibility and the economic issues as well as structural impact of the shielding structure. [ABSTRACT FROM AUTHOR]

The SORGENTINA-RF project aims at developing a 14 MeV fusion neutron source featuring an emission rate in the order of 5–7 × 10 13 s − 1 . The plant relies on a metallic water-cooled rotating target and a deuterium (50%) and tritium (50%) ion beam. Beyond the main focus of medical radioisotope production, the source may represent a multi-purpose neutron facility by implementing a series of neutron-based techniques. Among the different engineering and technological issues to be addressed, the production of incondensable gases and corrosion product into the rotating target deserves a dedicated investigation. In this study, a preliminary analysis is carried out, considering the general layout of the target and the present choice of the target material. [ABSTRACT FROM AUTHOR]

The Sorgentina-RF project will use fusion neutrons to produce 99Mo, a precursor of 99mTc, by irradiating natural molybdenum. 99Mo is produced by means of the inelastic reaction 100Mo(n, 2n)99Mo on 100Mo, which is an isotope of natural Mo. From a functional point of view, the project consists of two parts: an irradiation neutron source at 14 MeV and a radiochemistry facility dedicated to the extraction of 99Mo from the solid sample irradiated by the neutron source. Given the degree of complexity of such a facility, the risk management strategy is based on an integrated approach that combines the engineering method of safety with that of radiation protection. Therefore, design issues were studied and systems were planned according to both radiation protection and safety criteria already in the preliminary phase, allowing a general strengthening of the safety of the plant. This work discusses the preventive analysis and the related activities to identify the ways in which potential exposures to radiation may occur. In particular, the preliminary safety analysis is presented for the innovative rotating target, developed for the project, and, accordingly, some specific technical solutions are given to refine the initial design of the facility. [ABSTRACT FROM AUTHOR]

Background: Current research demonstrates that health information technology can improve the efficiency and quality of health services. However, many implementation projects have failed due to behavioural problems associated with technology usages, such as underuse, resistance, sabotage, and even rejection by potential users. Therefore, user acceptance was one of the main factors contributing to the success of health information technology implementation. However, research suggests that behavioural models do not universally hold across cultures. The present article considers national cultural values (power distance, uncertainty avoidance, individualism/collectivism, masculinity/femininity, and time orientation) as individual difference variables that affect user behaviour and incorporates them into the Technology Acceptance Model (TAM) as moderators of technology acceptance relationships. Therefore, this research analyses which national cultural values affect technology acceptance behaviour in hospitals.Methods: The authors develop and test seven hypotheses regarding this relationship using the partial least squares (PLS) technique, a structural equation modelling method. The authors collected data from 160 questionnaires completed by clinicians and non-clinicians working in one hospital.Results: The findings show that uncertainty avoidance, masculinity/femininity, and time orientation are the national cultural values that affect technology acceptance in hospitals. In particular, individuals with masculine cultural values, higher uncertainty avoidance, and a long-term orientation influence behavioural intention to use technology.Conclusion: The bureaucratic model still decisively characterises the Italian health sector and consequently affects the choices of firms and workers, including the choice of technology adoption. Cultural values of masculinity, risk aversion, and long-term orientation affect intention to use through social norms rather than through perceived utility. [ABSTRACT FROM AUTHOR]

Copyright of Thiasos Monografie is the property of Edizioni Quasar di Severino Tognon s.r.l. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Digital de Derecho Administrativo is the property of Universidad Externado de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Research on the effect of ownership structure on firm performance shows no convergent evidence concerning the sign and form of the above-mentioned relationship. Similarly, there is no homogeneous evidence documenting family ownership concentration is always positively or negatively correlated with firm value, or irrelevant. This paper analyses whether and how the de facto investor protection provided by the judicial system affects the relationship between corporate performance and ownership structure in 1314 firms operating in four European countries (Germany, France, Italy, and Spain) over a five-year period, 2010-2014. Moreover, we analyse whether judicial system efficiency influences if and how family firms in the controlling coalition collude for expropriating minority shareholders. Our findings show that the level of shareholder protection, derived from judicial efficiency, is relevant to the relationship between ownership structure and firm performance, thus corroborating literature in that institutional contexts matter in explaining such relations. The results suggest the need for more efficient external mechanisms of corporate governance to facilitate investment in equity capital, thus decreasing the country risk perceived by investors. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is twofold: first, to assess the degree of disclosure about compliance with corporate governance code and the explanations provided by Italian firms and second, to analyze the relationships between this disclosure and different variables of ownership structure.Design/methodology/approach The sample was composed of 75 non-financial companies listed in Italy in 2016. Content analysis of the corporate governance statement and ordinary least squares (OLS) multiple regression models were used to test the hypotheses.Findings Companies tended to comply with the corporate governance code and to disclose this information, but when they decided to not comply, they did not provide adequate explanations. Findings revealed a negative relation between ownership concentration and the disclosure analyzed. Results also highlight that a more equal distribution of shares among larger shareholders is beneficial for disclosure. Moreover, the presence of a dominant financial shareholder at a high level of ownership concentration creates inefficiency of the degree of adherence to the comply-or-explain principle.Originality/value This study examines in depth the underexplored issue of “explanation” and exceeds the issue of ownership concentration, which has already been examined extensively, raising the issues of counterweight power and shareholders’ identities, which remain underexplored. In this way, results presented contribute to explaining some causes of the diverse findings that research has found about the relationship between ownership concentration and voluntary disclosure, demonstrating the importance of counterweight power and largest shareholder’s identity. Consequently, when self-regulating initiatives are designed and implemented, legislators, regulators and managers should not ignore the characteristics of the firms’ ownership structure. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to provide a better understanding of self-organised cruiser’s expenditures, analysing the effect of city interface satisfaction (CIS) on total monetary impact on land (TMIoL) for cruisers travelling without touristic guide and investigating the size of cruise ships, such as those labelled super-sized ships (SSSh), as a moderator variable.Design/methodology/approach The study was conducted through an interview-based semi-structured questionnaire administered to 812 self-organised cruisers visiting one of main ports of call in the Mediterranean region.Findings The findings highlight that CIS positively influences TMIoL; the relationship is moderated by SSSh; age, cruise experience and time on land are confirmed to be critical predictors of cruiser’s expenditures in the tourism destination.Originality/value The increase in cruiser flows and vessel sizes has a significant economic and non-economic impact on cruise destinations. More players are involved in the value creation process and its sharing, such as port destinations, local governments and cruise liners. Value measurement and knowledge of its determinants (e.g. port facilities, destination attractiveness, cruiser satisfaction and experiences) are essential, in terms of competitiveness, for practitioner’s decision-making processes and scholars interested in analysing the cruise phenomenon. This paper contributes to the existing literature as it provides results concerning value creation that is not managed by any one single player, such as cruise companies, port destination or local government. Such knowledge can be useful above all for local governments because self-organised cruisers visit the city destination not as cruise tourists but as land tourists. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to analyze the relationship between ownership structure and firm performance, including judicial system efficiency as a moderator to investigate the joint effects of both explanatory variables. Although prior studies have considered judicial system efficiency by examining de jure investor protection, this study identifies another useful proxy and explores de facto legal protection.Design/methodology/approach Ordinary least square multiple regression models were used to examine the influence of judicial efficiency, which was measured using the disposition time (DT) and legal origin, as a moderator of the relationship between ownership concentration and firm performance for a sample of 565 non-financial companies listed in Italy, France, Germany and Spain in 2013.Findings This paper shows that de facto investor protection ensured by an efficient judicial system is relevant to the relationship between firm performance and ownership structure. As a moderator variable, DT strengthens the intensity of this relationship in countries with low judicial efficiency, showing that ownership concentration leads to a better enhancement of firm performance and is, therefore, a more efficient governance mechanism in countries in which investor protection is weak.Originality/value The evidence presented expands the understanding of the link between firm performance and ownership structure. The institutional deficiencies suggest that internal governance mechanisms may substitute for external mechanisms in facilitating efficient governance. This study corroborates policymakers’ concerns regarding the efficiency of judicial systems and their role in protecting the rights of minority shareholders. The results suggest a need for more efficient external mechanisms of investor protection to facilitate investment in equity capital. Moreover, this study shows that DT is a more accurate measure of investor protection than the traditional measure of de jure legal protection. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.Design/methodology/approach This study uses a quantitative methodology. The sample is composed of 150 European companies. Content analysis was used to examine HC disclosure via LinkedIn. Regression analysis was used to test the hypothesis.Findings The results indicate that ownership concentration negatively influences HC disclosure via LinkedIn, confirming that closely held firms have little motivation to voluntarily release information.Research limitations/implications The main limitation of this study relates to the sample size. Furthermore, this study investigates only the quantity of HC disclosure; it does not consider the quality of this information.Practical implications The typical ownership structure of European firms generates a force that opposes the growing pressure for internationalization and global transparency. This important issue needs to be considered in investor decisions, HC management and reporting and in setting accounting standards. Moreover, the study points out that, despite the potential opportunities provided by LinkedIn to build and enforce relationships with their stakeholders, companies mainly use LinkedIn for recruitment purposes.Originality/value This study contributes to the literature on HC disclosure because it is, to the best of the authors’ knowledge, the first study that exclusively examines HC disclosure by European companies via LinkedIn and because it develops a disclosure index that includes items concerning the stock of knowledge and capabilities of employees in addition to the practices in human resource management. [ABSTRACT FROM AUTHOR]

The Italian National Agency for New Technologies, Energy, and Sustainable Economic Development (ENEA) Neutron Active Interrogation (NAI) device is a tool designed to improve CBRNE defense. It is designed to uncover radioactive and nuclear threats including those in the form of Improvised Explosive Devices (IEDs), the so-called "dirty bombs". The NAI device, at its current development stage, allows to detect 6 g of 235U hidden in a package. It is easily transportable, light in weight, and with a real-time response. Its working principle is based on two stages: (1) an "active" stage in which neutrons are emitted by a neutron generator to interact with the item under inspection, and (2) a "passive" stage in which secondary neutrons are detected originating a signal that, once processed, allows recognition of the offence. In particular, a clear indication of the potential threat is obtained by a dedicated software based on the Differential Die-Away Time Analysis method. [ABSTRACT FROM AUTHOR]

This study takes a first step toward understanding the effectiveness of e-court applications in Italy. The proposed research model to assess the success factors for using case management system was tested in two Italian courts. Analysis of survey data from 314 users, using structural equation modeling, reveals the explanatory role of the model and the salient contribution of system and information quality variables on court staff’s performance. Our findings have important implications for theory and practice. [ABSTRACT FROM PUBLISHER]

Copyright of Canadian Journal of Law & Society/Revue Canadienne Droit et Societe (Cambridge University Press) is the property of Cambridge University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)