LIBRI DI GIUSEPPE NICOLÒ

Negli ultimi anni la classificazione dimensionale dei disturbi di personalità e lo sviluppo di trattamenti manualizzati hanno concorso a una nuova concettualizzazione di tali disturbi. Pertanto, si rende necessaria la messa in atto di trattamenti clinici basati su evidenze e buone pratiche, tramite l’applicazione di linee guida internazionali per il trattamento dei disturbi di personalità. Ciò premesso, l’obiettivo del presente elaborato è quello di analizzare le principali linee guida per quel che concerne il trattamento del Disturbo Borderline (BPD) e del Disturbo Antisociale di Personalità (ASPD), al fine di individuare quali sono i trattamenti raccomandati e con maggior prova di efficacia. A tale scopo sono stati presi in esame due tra i più autorevoli contributi: quello del National Institute of Health and Care Excellence (NICE) e quello dell’American Psychiatric Association (APA). Inoltre, vista la necessità di fornire evidenze scientifiche aggiornate, oltre alle linee guida sono state poi prese in considerazione recenti rassegne e metanalisi sul trattamento dei disturbi in esame. In conclusione, in linea con la nuova concettualizzazione dimensionale proposta nella III sezione del DSM-5, la letteratura sembra suggerire al clinico una maggiore attenzione all’aspetto dimensionale dei disturbi di personalità all’interno dell’intervento psicoterapico, perché permette di utilizzare tratti e domini specifici per l’impostazione di un intervento più mirato.

Negli ultimi decenni, istituzioni e policymakers a livello europeo hanno profuso notevoli sforzi volti a promuovere la parita di genere nelle posizioni di leadership gestionale e strategica, sia in ambito politico sia in ambito economico. Il presente studio, inquadrato nell’approccio teorico della Resource Dependence Theory, analizza l’associazione tra la presenza di donne in posizione di vertice e performance finanziaria nel contesto delle aziende sanitarie italiane. A tal fine, sono state condotte due analisi di regressione multipla attraverso le quali e stata analizzata l’influenza esercitata dalla presenza delle donne nelle posizioni di vertice di un campione di 49 aziende sanitarie italiane sulla performance finanziaria, misurata come Return on Assets (ROA). In linea con i precedenti studi, i risultati delle analisi condotte evidenziano come una maggiore presenza delle donne nelle posizioni di maggior responsabilita a livello gestionale abbia una ricaduta positiva in termini di performance operativa ed economica delle aziende sanitarie oggetto di analisi. La presente ricerca conferma che le donne possono rappresentare una fondamentale leva di cambiamento di management e governance delle aziende sanitarie. Alla luce di cio, i risultati del presente studio potrebbero rappresentare un incentivo per il varo di politiche piu specifiche che favoriscano l’incremento della gender diversity nello specifico comparto delle aziende sanitarie che da anni soffrono di inefficienze sia a livello manageriale sia di governance.

This book aims to contribute to the scientific debate on Intellectual Capital reporting. It provides the readers with a clear picture of the evolution of the main features of IC in both the private and public sectors and a discussion of its main issues from an accounting and reporting standpoint. The book focuses the attention to the university context where the intangible resources play a pivotal role, permeating all dimensions of value creation.

Integrated reporting (IR), which aims to overcome the limitations of both tradi-tional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initially conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers an empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards. The findings also highlight that industry (basic materials and financials) and size positively influence the level of IR disclosure in a particularly strong way, while governance features (board size and board gender diversity) and the provision of external assurance do not exert any impact.

Questi pazienti hanno bisogno di un percorso differenziato che non è identificabile nell’attuale strutturazione delle REMS, ma presentano peculiarità che per sicurezza e coerenza trattamentale non sono allo stato realizzabili nelle strutture residenziali.

Viene ripubblicato un articolo, firmato da 10 autori tra cui 8 responsabili di Dipartimenti di Salute Mentale italiani, uscito il 18 dicembre 2015 sul giornale on-line Quotidiano Sanità. Vengono mostrati i limiti delle possibilità di cura in psichiatria e argomentato, tra le altre cose, che i pazienti antisociali hanno bisogno di un percorso differenziato che non è identificabile nell’attuale strutturazione delle Residenze per l’Esecuzione delle Misure di Sicurezza (REMS); infatti i pazienti psicopatici presentano peculiarità che per sicurezza e coerenza di trattamento non sono allo stato attuale realizzabili in queste strutture residenziali.

The purpose of the paper is to match intellectual capital (IC) measurement methods and the reporting practices of a group of Italian listed firms, in order to examine potential convergence in practice. We focus on Italian listed firms because of the centrality of the family in their corporate governance setting and because of the weak relationship between these firms and the banks. This relationship could influence the market value of a firm as prior literature suggest analyzing German environment (Goebel, 2015). This study applies a holistic market-based approach, focused on the market-to-book ratio (MtB), to investigate the relationship between this ratio and potential determinants of the value of IC. Included in the determinants are intangible assets, as defined by IAS 38. We focus on the MtB as proxy of the intellectual capital because there is wider literature that highlights its importance in revealing the intellectual capital of a firm. Moreover, in Italy the literature has mainly investigated the intellectual capital under the network analysis (e.g. Bozzolan, 2003). To our knowledge, we do not find any study in the Italian context using the logit regression analysis (on a panel data) in order to investigate the relationship between the market to book ratio and some potential determinants of IC value, recognizing, however, that this ratio may depend also on other factors that are not IC components. Applying the holistic market capitalization approach we assume that a positive (latent) firm IC value occurs where the MtB ratio is greater than 1. This approach is applied to the reporting practices of Italian companies, as evidenced in their financial statement, in order to assess the visibility of intangible assets (IA) and the extent to which they explain the value of IC (Lev and Zambon, 2003). According to conservative and prudential accounting conventions, several factors may give rise to a mismatch between IC and IA, including: only partial alignment of accounting categories with IC terminology; the limited recognition of R&D expenses and internally generated intangibles as accounting assets; the retrospective character of valuation; and the virtual absence of "human capital" in conventional statements. However, even if such factors were to be removed from the firm-level valuation of IA, and the value of each asset could be explained using its market-value, the sum of these values will not capture the "holistic effect" of interactions between IC components which typically generate an overall value which is greater than the aggregate value of single estimates. Therefore, this study examines the relationship between MtB ratios, where they are greater than unity, and selected determinants drawn from the existing literature, including intangible assets, firm profitability, firm age, firm size, and so on, consistent with Morariu (2014), Goebel (2015), and Cheng and Liu (2015). Our empirical study is conducted for a panel of 148 Italian companies listed on the Milan Stock Exchange at the end of 2013, and draws upon annual reports for the financial years 2009-2013. We estimate a logistic regression model, in which the dichotomous dependent variable is given the value 1 if the firm MtB ratio exceeds 1, against independent variables including total and individual intangible assets, ROA, size, age, leverage, concentrated and family ownership, auditing, and industry type. Our results indicate a positive and moderately significant association between positive MtB and total intangible assets, a finding that is not consistent with Goebel (2015) who finds no association between LRVTB value (an MtB variant) and intangible assets. We argue that this result may be attributed both to the limitations of conventional accounting measures but also to investors’ perception of a value of firms greater than the sum of the value of each intangible asset recognized in the financial statements (that is the "holistic effect" of interactions among individual intangible assets). Further, we find a significant positive relationship between positive MtB and firm profitability (ROA). Finally, we find that IC value is significantly higher for firms which engage a Big 4 auditor. Thus, we argue that the balance sheet book value for such firms reflects greater conservatism in recognition criteria according to IAS 38, and less earnings management, than in firms audited by a non-Big 4 auditor. Moreover, the resulting significant negative relationships between the MtB ratio and firm age and size suggest that younger and smaller firms are able to implement more effective strategies of investment in intangible assets in order to create firm value (that is, IC value). Other factors that we find not to be significantly associated with IC value include leverage, recognized R&D expenses, patents and trademarks, goodwill, concentrated and family ownership, and industry membership. Our paper contributes to the literature on IC measurement in analyzing the appropriateness of MtB in order to detect the IC value. We focus on Italian context that differs from German environment for the character of corporate governance of Italian listed firms and for the predictive variables that include all components of intangible assets (e.g. goodwill, patents, trademarks, etc).

I pazienti affetti da disturbi di personalità pur costituendo una delle sfide maggiori per i servizi di salute mentale (costituiscono circa il 15% della popolazione clinica in trattamento) è raro che ricevano un trattamento integrato e completo come prevede la letteratura scientifica e spesso sono indirizzati a cure farmacologiche per attenuare la sintomatologia. In questo lavoro sarà approfondito il dibattito che ha portato alla pubblicazione del DSM 5 e in particolare sarà analizzato e descritto il modello di trattamento del Terzocentro di Psicoterapia Cognitiva di Roma che ha promosso la ricerca sulla metacognizione e sui pazienti gravi.

Research in psychotherapy. The method and the scientific tests in psychotherapy - In this paper the Authors face the topic of state of the art psychotherapy research in Italy, which is now strongly debated. The research importance and more importantly, to do and practice a research project, is not only a scientific or an academic problem but also has ethic relevance. To give a patient evidence supported treatment is very important, and it is, at the same time, very important to teach our students a very effective and efficacious treatment for their own patients.A wide examination of research methodology will be done and particularly the actual debates between single case research and randomized controlled trial. Key Words: Psychotherapy Research, Single Case Research, Randomised Controlled Trial, Efficacy in Psychotherapy, Evaluation in Psychotherapy.