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The purpose of this paper is to investigate the effect of fatigue life reduction of 2024 Al alloy for aerospace components due to the corrosive (exfoliation) environment. Both standard fatigue tests on prior corroded samples and fatigue tests conducted with the samples in corrosive solution are developed to define some guidelines for the inclusion of such effect in design and to improve aircraft life management.

The effect of corrosion is taken into consideration, introducing specific concentration factors into the life estimation relationship. Differences between fatigue in corroded specimens and fatigue in presence of corrosive environment are emphasized. No crack propagation is considered. Two alternative procedures are considered in the analysis: “a-procedure” based on maximum stress calculated on un-corroded sample section; “b-procedure” based on stress calculated on final residual section, including corrosion.

Related concentration factors are derived and compared by the experimental results with the aid of an original proposed a “power law”. Typical power law (square kt) has been derived to cope with the coupling effect of fatigue and corrosive environment.

The original approach developed in the paper is based on few samples. For this reason, the conclusions are addressed as tendency behaviour.

The combined effect of fatigue load acting in presence of corrosive environment reveals an important reduction in fatigue life that cannot be determined by means of classical fatigue tests performed on prior corroded samples.

Specific design updating procedure can be determined to cope with ageing of structures during service improving structural integrity.

The derivation indicates a substantial equivalence of the considered two procedures both in the case of prior corroded samples and in combined situation. This tendency is consistent with the available data results. Original analytical relations are introduced to manage such kind of combined effect revealing consistency of data also if few samples were tested.

The matter of interest is the reporting and disclosure of intellectual capital (IC) in the global “knowledge economy” era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.

Based on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.

Although the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.

The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.

This paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown.

Video interviews with top and middle-level managers who were directly involved in handling the response to the COVID-19 crisis in late winter and spring 2020 form the empirical base. The object-of-control framework and the distinction between organic and mechanistic management controls inform the exploratory case analysis of a large food retail cooperative in Italy.

Both organic and mechanistic management control mechanisms enabled an immediate response and management of the crisis. The use of cultural, action and results controls supported employees' health and safety coordination, a tight monitoring of financial performance and social interventions in support of the local community.

The study provides original exploratory insights on the use and role of management control in the context of an unprecedented emergency and an unplanned setting (i.e. a pandemic crisis), which is an under-investigated topic in the accounting literature. The study shows how management control operated, linking moral and technical aspects as well as facilitating organisational adaptation and pandemic effects mitigation.

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).

Following the line traced by two previous works of Albino et al. and Messeni Petruzzelli, the paper aims to analyze how technology districts reach and acquire external competencies and capabilities by means of organizational and cognitive proximity. This allows districts to modify their geographical boundaries and evolve into technology clusters.

The research design is based on a case study methodology. In particular, two actual technology districts are analyzed, namely Castel Romano and Toulouse, in order to show how they use organizational, and cognitive proximity to acquire external knowledge sources and re‐shape their geographical boundaries.

Based on the findings of the empirical study, two main propositions are formulated. The first proposition refers to the negative relationship between the geographical distance to the district's actors and the use of organizational proximity as a means for reaching external knowledge sources. By contrast, the second proposition indicates the positive relationship between the geographical distance to the district's actors and the use of cognitive proximity as a means for reaching external knowledge sources.

As regards the firm strategic behaviors, it seems particularly crucial to exploit all the three dimensions of proximity, in order to guarantee openness and sustain innovativeness and competitiveness. Concerning policy implications, the local governments should address their actions to help and promote the openness of technology districts and the formation of technology clusters. With this aim, actions should be devoted also to sustaining single local firms that are part of a technology cluster but not of a technology district. These, in fact, by increasing their competitive position, may generate positive externalities in the local area, fostering the diffusion and sharing of knowledge in the area and, then, acting as knowledge gatekeepers for the whole area.

The paper extends the findings of previous works linking three proximity dimensions in a holistic framework that explains the different use of organizational and cognitive proximity to acquire knowledge, according to the geographical distance between organizations.

In this essay, the author explores John Paul II’s thought on human work, and argues that, just as the Jesuit Henrich Pesch and members of his study group contributed directly to the preparation of Pius XI’s Quadragesimo Anno in 1931, Pietro Pavan helped advance John Paul II’s own thinking about man and work. Tondini draws our attention to Dignitatis Humanae from the Second Vatican Council wherein, he asserts, there is to be found a cultural harmony between Pavan and John Paul II.

The purpose of this paper is to present a review of the literature on two lines of research, corporate governance and innovation, explaining how different internal corporate governance mechanisms may be determinants of business innovation.

It explores the theoretical background and the empirical evidence regarding the influence of both ownership structure and the board of directors on company innovation. Then, conclusions are drawn and possible future research lines are presented.

No consensus was observed regarding the relation between corporate governance and innovation, with both positive and negative arguments being found, and with empirical evidence not always pointing in the same direction. Thus, new studies trying to clarify this relationship are needed.

Over recent years, interest has grown in the influence of governance mechanisms on innovation decisions taken by the management. Innovation efforts and results depend on factors that are influenced by corporate governance, such as ownership structure or the functioning of the board of directors. Thus, the paper shows an updated state of the art in this field proposing future lines for empirical research.

The principal aim of this study is to assess the determinants of patient satisfaction in a gastrointestinal (GI) endoscopy service.

A standardised questionnaire is the tool used to measure the perception of patient satisfaction. Questions were grouped by topic into the following sections: service choice, access, approach to the service, endoscopic procedures, staff caring, endoscopy facilities, histological biopsies, ticket payment, communication and information, therapeutical advice and demographic information. The answer format for subjective questions was generated using a Likert‐type scale. The patient satisfaction outcome was obtained from questions about the utility of endoscopy and the willingness to come back to the service again. The determinants of satisfaction identification were evaluated using a multiple logistic regression.

The questionnaire was administered by the same interviewer to 200 consecutive patients of the Endoscopy Service of the National Cancer Institute in Bari (93 males and 107 females). The variables associated with satisfaction in the most parsimonious logistic model were: hospital cleanliness, comfortable endoscopy area, adequate explanation of endoscopic diagnosis, training and caring of medical staff.

In the survey patient satisfaction with the GI Endoscopy Service is associated with both good structure quality and physician‐patient communication.

The purpose of this paper is to study the influence of financial flexibility (FF) on enterprise performance (EP) within Taiwan’s hospitality industry during the COVID-19 shock and explore whether EP varies with hospitality industry characteristics.

Secondary data of 39 Taiwan Stock Exchange-listed hospitality firms were collected from the Taiwan Economic Journal databases. Quantile regression analysis was applied to examine the FF-EP relationship

The results evidence that there is a U-shaped (convex) FF-EP relationship for hospitality firms in the 10th, 25th and 50th Tobin’s Q quantiles and in asset-heavy firms. For asset-light firms, FF has an inverted U-shaped (concave) effect on EP in the 90th Tobin’s Q quantile

The empirical results highlight the need for Taiwan’s hospitality industry as a whole to take rolling adjustment and optimization of FF and concentrate on liquidity risk management after the COVID-19 pandemic and for long-term sustainability.

To the best of the authors’ knowledge, this study is one of the first to examine the nonlinear FF-EP relationship in the hospitality industry of Taiwan, particularly amid the COVID-19 shock. Moreover, this study extends current literature by revealing the hospitality industry’s FF-EP relationship and highlights the importance of the pandemic crisis context.