Search results for: Francesco Giordano

Authors: Anosh Arshad Sundhu, Francesco Giordano, Giacomo Della Croce, Maurizio Arnone

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Digital Twin (DT) is a technology that generates a virtual representation of a physical system or process, enabling real-time monitoring, analysis, and simulation. DT of an Electrical Distribution System (EDS) can perform online analysis by integrating the static and real-time data in order to show the current grid status and predictions about the future status to the Distribution System Operator (DSO), producers and consumers. DT technology for EDS also offers the opportunity to DSO to test hypothetical scenarios. This paper discusses the development of a DT of an EDS by Smart Grid Controller (SGC) application, which is developed using open-source libraries and languages. The developed application can be integrated with Supervisory Control and Data Acquisition System (SCADA) of any EDS for creating the DT. The paper shows the performance of developed tools inside the application, tested on real EDS for grid observability, Smart Recursive Load Flow (SRLF) calculation and state estimation of loads in MV feeders.

Keywords: digital twin, distributed energy resources, remote terminal units, supervisory control and data acquisition system, smart recursive load flow

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Authors: Patrizia Palumbo

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There are only two Italian films dealing with the Italian emigration to Germany: I magliari directed by Francesco Rosi and Itaker. Vietato agli italiani directed by Toni Trupia. Consequently, the analysis of these two films is essential to any study of the representation of the Italians’ experience in Germany, their hosting country. Francesco Rosi’s I magliari and Toni Trupia’s Itaker. Vietato agli italiani, released respectively in 1959 and in 2012, are both set in the second half of the twentieth century and deal with door to door Italian cloth sellers in German cities, con artists marketing rags as fine fabric to exclusively German customers. However, the perspective of the directors and screenwriters are, if not antithetical, profoundly different. Indeed, from 1959 to 2012, years in which the two films were released, Italy went from being a country of emigration to a country of both immigration (albeit now temporary) and emigration. The paper entitled ‘Representation of the Italian Emigration to Germany in the Films of Francesco Rosi and Toni Trupia’ will analyze, therefore, the two substantially different historical contingencies in which the two movies were produced and cast light on how the same historical reality, that of Italian cloth sellers in German cities, is portrayed by Rosi and Trupia’s films. In particular, it will show how in both films the female character is the site on which power (or the lack of it) is contested. More precisely, it will highlight how the German blond woman in Rosi’s film and the dark haired Albanian woman in Trupia’s film are a reflection of the changes Italy underwent in the last fifty years. Finally, this paper will comment on why Italian emigration to Germany has been overlooked by Italian scholars. Although these scholars are all familiar with many of the films directed by Francesco Rosi, one of the auteurs of Italian cinema, no real critical study of I magliari exists. Rosi’s film, it can be argued, may have aroused the uneasiness engendered by all works dealing with facts evoking shameful and humiliating times. The same is true for Trupia’s film. Even though his Itaker. Vietato agli italiani is set in the sixties, it cannot prescind from the reality of contemporary Italian emigration to Germany and Italy’s economic and political crisis. Bringing attention to Rosi and Trupia’s film seems to be a valid way to rekindle the interest in Italian emigration to Germany, a phenomenon that has contributed to the economic, social and cultural history of both Italy and Germany.

Keywords: film, Germany, history, Italian emigration

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Authors: Ezio Bassi, Francesco Vercesi, Francesco Benzi

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The aim of this study is to evaluate the potentiality of synchronous reluctance motors for lift systems by also evaluating the vibroacoustic behaviour of the motor. Two types of synchronous machines are designed, analysed, and compared with an equivalent induction motor, which is the more common solution in such gearbox applications. The machines' performance are further improved with optimization procedures based on multiobjective optimization genetic algorithm (MOGA). The difference between the two synchronous motors consists in the rotor geometry; a symmetric and an asymmetric rotor design were investigated. The evaluation of the vibroacoustic performance has been conducted with a multi-variable model and finite element software taking into account electromagnetic, mechanical, and thermal features of the motor, therefore carrying out a multi-physics analysis of the electrical machine.

Keywords: synchronous reluctance motor, vibro-acoustic, lift systems, genetic algorithm

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Authors: Tsegahun Manyazewal, Francesco Marinucci, Getachew Belay, Abraham Tesfaye, Gonfa Ayana, Amaha Kebede, Tsegahun Manyazewal, Francesco Marinucci, Getachew Belay, Abraham Tesfaye, Gonfa Ayana, Amaha Kebede, Yewondwossen Tadesse, Susan Lehman, Zelalem Temesgen

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In-service health trainings in Sub-Saharan Africa are mostly content-centered with higher disconnection with the real practice in the facility. This study intended to evaluate in-service training approach aimed to strengthen health care human resources. A combined web-based and face-to-face training was designed and piloted in Ethiopia with the diagnosis of tuberculosis. During the first part, which lasted 43 days, trainees accessed web-based material and read without leaving their work; while the second part comprised a one-day hands-on evaluation. Trainee’s competency was measured using multiple-choice questions, written-assignments, exercises and hands-on evaluation. Of 108 participants invited, 81 (75%) attended the course and 71 (88%) of them successfully completed. Of those completed, 73 (90%) scored a grade from A to C. The approach was effective to transfer knowledge and turn it into practical skills. In-service health training should transform from a passive one-time-event to a continuous behavioral change of participants and improvements on their actual work.

Keywords: Ethiopia, health care, Mycobacterium tuberculosis, training

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Authors: Bruno T. Gomes, José A. Menezes, Giordano Cabral

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With the popularity of smartphones, mobile apps emerge to meet the diverse needs, however the resources at the disposal are limited, either by the hardware, due to the low computing power, or the software, that does not have the same robustness of desktop environment. For example, in automatic audio classification (AC) tasks, musical information retrieval (MIR) subarea, is required a fast processing and a good success rate. However the mobile platform has limited computing power and the best AC tools are only available for desktop. To solve these problems the fast classifier suits, to mobile environments, the most widespread MIR technologies, seeking a balance in terms of speed and robustness. At the end we found that it is possible to enjoy the best of MIR for mobile environments. This paper presents the results obtained and the difficulties encountered.

Keywords: audio classification, audio extraction, environment mobile, musical information retrieval

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Authors: José A. Menezes, Giordano Cabral, Bruno T. Gomes

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Choosing good features is an essential part of machine learning. Recent techniques aim to automate this process. For instance, feature learning intends to learn the transformation of raw data into a useful representation to machine learning tasks. In automatic audio classification tasks, this is interesting since the audio, usually complex information, needs to be transformed into a computationally convenient input to process. Another technique tries to generate features by searching a feature space. Genetic algorithms, for instance, have being used to generate audio features by combining or modifying them. We find this approach particularly interesting and, despite the undeniable advances of feature learning approaches, we wanted to take a step forward in the use of genetic algorithms to find audio features, combining them with more conventional methods, like PCA, and inserting search control mechanisms, such as constraints over a confusion matrix. This work presents the results obtained on particular audio classification problems.

Keywords: feature generation, feature learning, genetic algorithm, music information retrieval

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Authors: Francesco Marotti de Sciarra, Raffaele Barretta

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Starting from nonlocal continuum mechanics, a thermodynamically new nonlocal model of Euler-Bernoulli nanobeams is provided. The nonlocal variational formulation is consistently provided and the governing differential equation for transverse displacement are presented. Higher-order boundary conditions are then consistently derived. An example is contributed in order to show the effectiveness of the proposed model.

Keywords: Bernoulli-Euler beams, nanobeams, nonlocal elasticity, closed-form solutions

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Authors: Francesco Pinci

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This research investigates the significance of product packaging as an effective marketing tool. By using commercially available pasta as an example, the study specifically examines the visual components of packaging, including color, shape, packaging material, and logo. The insights gained from studies like this are particularly valuable to food and beverage companies as they provide marketers with a deeper understanding of the factors influencing consumer purchasing decisions. The research analyzes data collected through surveys conducted via Google Forms and visual data obtained using iMotions eye-tracker software. The results affirm the importance of packaging design elements, such as color and product information, in shaping consumer buying behavior.

Keywords: consumer behaviour, eyetracker, food marketing, neuromarketing

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Authors: Agnese Natali, Francesco Morelli, Walter Salvatore

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Automated Rack Supported Warehouses (ARSWs) are structures currently designed as steel racks. Even if there are common characteristics, there are differences that don’t allow to adopt the same design approach. Aiming to highlight the factors influencing the design and the behavior of ARSWs, a set of 5 structures designed by 5 European companies specialized in this field is used to perform both a critical analysis of the design approaches and the assessment of the seismic performance, which is used to point out the criticalities and the necessity of new design philosophy.

Keywords: steel racks, automated rack supported warehouse, thin walled cold-formed elements, seismic assessment

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Authors: Riccardo Loggia, Francesca Pizzimenti, Francesco Lelli, Luigi Martirano

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Recent air emission regulations point toward the complete electrification of road vehicles. An increasing number of users are beginning to prefer full electric or hybrid, plug-in vehicle solutions, incentivized by government subsidies and the lower cost of electricity compared to gasoline or diesel. However, it is necessary to optimize charging stations so that they can simultaneously satisfy as many users as possible. The purpose of this paper is to present optimization algorithms that enable simultaneous charging of multiple electric vehicles while ensuring maximum performance in relation to the type of charging station.

Keywords: electric vehicles, charging stations, sharing model, fast charging, car park, power profiles

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Authors: Agnese Natali, Francesco Morelli, Walter Salvatore

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Automated Rack Supported Warehouses (ARSWs) are storage buildings whose structure is made of the same racks where goods are placed. The possibility of designing dissipative seismic-resistant ARSWs is investigated. Diagonals are the dissipative elements, arranged as tense-only X bracings. Local optimization is numerically performed to satisfy the over-resistant connection request for the dissipative element, that is hard to be reached due the geometrical limits of the thin-walled diagonals and must be balanced with resistance, the limit of slenderness, and ductility requests.

Keywords: steel racks, thin-walled cold-formed elements, structural optimization, hierarchy rules, dog-bone philosophy

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Authors: Francesco Venuti, Simona Alfiero

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The aim of this paper is to develop an empirical research on the nature and consequences of corporate governance on Eurozone Insurance Industry risk taking attitude. More particularly, we analyzed the effect of public ownership on risk taking with respect to privately held Insurance Companies. We also analyzed the effects on risk taking attitude of different degrees of ownership concentration, directors compensation, and the dimension/diversity of the Board of Directors. Our results provide quite strong evidence that, coherently with the Agency Theory, publicly traded insurance companies with more concentrated ownership are less risky than the corresponding privately held.

Keywords: agency theory, corporate governance, insurance companies, risk taking

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Authors: Alò Roberta, Bottiglione Francesco, Mantriota Giacomo

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The efficiency of the actuation system of lower limb exoskeletons and of active orthoses is a significant aspect of the design of such devices because it affects their efficacy. F-IVT is an innovative actuation system to power artificial knee joint with energy recovery capabilities. Its key and non-conventional elements are a flywheel, that acts as a mechanical energy storage system, and an Infinitely Variable Transmission (IVT). The design of the F-IVT can be optimized for a certain walking condition, resulting in a heavy reduction of both the electric energy consumption and of the electric peak power. In this work, by means of simulations of level ground walking at different speeds, it is demonstrated how F-IVT is still an advantageous actuator, even when it does not work in nominal conditions.

Keywords: active orthoses, actuators, lower extremity exoskeletons, knee joint

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Authors: Bochen Jia, Francesco Zhu

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People are constantly surprised at how real and immersive virtual reality (VR) is, even though the technology is still rudimentary, and we are only scratching the surface of its possibilities. Therefore, this literature review built a body of knowledge of existing technology that can be used to improve immersiveness in VR. For this paper, "Sense of Presence (SoP)" was chosen as the terminology to describe immersiveness in VR. Eight studies that tested VR technologies were identified. Many other studies were included to back up the incentives behind these technologies. VR technologies include vibration, airflow, thermal components, EMS, and quadcopters. Study results from selected papers were analyzed, compared, and generally positive. Seven studies had positive results, and only one had negative results. Vibration is the most effective option to improve SoP.

Keywords: virtual reality, sense of presence, self-awareness, literature review

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Authors: Stephanie Giordano, Eric Lam, Rosa Plasencia

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An important piece of active aging is ensuring people have the right support to meet individual needs. Using NCI-AD data, we will look at measures of satisfaction with community access and needed services among people with physical disabilities receiving LTSS in the US. National Core Indicators—Aging and Disabilities (NCI-AD) is a voluntary effort by State Medicaid, aging, and disability agencies across the US to measure and track their own performance. NCI-AD uses a standardized survey – the Adult Consumer Survey (ACS), to hear directly from people receiving services about the quality of services and supports they receive. Data from the 2018-19 ACS found that compared to people without a physical disability, those with a physical disability were more likely to make choices about the services they receive, including when and how often they receive those services. Yet people with a physical disability were less likely to report they get enough assistance with everyday activities (e.g., shopping, housework, and taking medications) and self-care (e.g., dressing or bathing) and more likely to report that services and supports do not fully meet their needs and goals. A further breakdown by age shows that people 40-65 years old with a physical disability experienced even greater barriers to being as active in the community as they would like to be, indicating a need to better support people as they age with or into a disability. We will explore how these and other outcomes were affected by COVID-19, take a closer look at outcomes by demographics (e.g., race/ethnicity, gender, and mental health diagnoses) and discuss implications on the future needs of service systems.

Keywords: quality-of-life, long-term services and supports, person-centered, community

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Authors: Mario Calabrese, Francesca Iandolo, Pietro Vito, Raffaele D'Amore, Francesco Caputo

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This article presents a synopsis of Nature-Based Solutions (NBS), a fresh and emerging concept in mitigating and adapting to climate change. It outlines a classification of NBS, from the least intrusive to the most advanced engineering, and provides illustrations of each. Moreover, it gives an overview of the 'Life Metro Adapt' initiative, which dealt with the climatic challenges faced by the Milan Metropolitan City and encouraged the development of climate change adaptation methods using alternative, nature-focused solutions. Lastly, the article emphasizes the necessity of raising awareness about environmental issues to ensure that NBS becomes a regular practice today and can be refined in the future.

Keywords: nature-based solutions, urban resilience, climate change adaptation, life metro adapt initiative

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Authors: Francesco La Torre, Angela Di Cesare, Donato Traversa

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The mosquito-transmitted nematode Dirofilaria repens is the causative agent of subcutaneous filariosis in dogs, other animals and humans. Adults and circulating microfilariae may cause different forms of skin conditions, and various allergic reactions. The infection is distributed in several countries and spreading in several areas of Europe. The control of D. repens is pivotal to reduce the transmission in dogs and to minimize the risk of infection in humans, but only few information is available for the chemoprevention of subcutaneous filariosis of dogs. A recent clinical field study showed the efficacy and safety of a monthly administration of an oral formulation containing milbemycin oxime (Milbemax®, Novartis Animal Health) in the chemoprevention of D. repens infection in dogs. Most recent and focused insights into epidemiology and control of zoonotic canine subcutaneous filariosis are here discussed.

Keywords: Dirofilaria repens, epidemiology, zoonosis, control

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Authors: Agnese Natali, Francesco Morelli, Walter Salvatore, José Humberto Matias de Paula Filho, Patrick Pol

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In the framework of the evaluation of the applicability of high strength steel to produce thin-walled elements to be used in Automated Rack Supported Warehouses, an experimental campaign is carried outto evaluate the structural performance of typical profile shapes adopted for such purposes and made of high strength steel. Numerical models are developed to fit the observed failure modes, stresses, and deformation patterns, and proper directions are proposed to simplify the numerical simulations to be used in further applications and to evaluate the mechanical behavior and performance of profiles.

Keywords: Steel racks, Automated Rack Supported Warehouse, thin walled cold-formed elements, high strength steel.

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Authors: Francesco Gallucci, Mariangela Salerno, Ettore Guerriero, Manfredi Amalfi, Giancarlo Chiatti, Fulvio Palmieri

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The paper deals with the experimental activities on a biomass combustion test-bed. More in detail, experimental campaigns have been devoted to investigate the operation of a biomass moving grate furnace. A research-oriented facility based on a moving grate furnace (350kW) has been set up in order to perform experimental activities in a wide range of test configurations. The paper reports the description of the complete biomass-plant and the assessment of the system operation. As the first step, the chemical and physical properties of the used wooden biomass have been preliminarily investigated. Once the biomass fuel has been characterized, investigations have been devoted to point out the operation of the furnace. It has been operated at full load, highlighting the influence of biomass combustion parameters on particulate matter and gaseous emission.

Keywords: biomass, combustion, experimental, pollutants

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Authors: Wanlapha Phraibueng, Patrick Sentis, Geraldine Riviere-Giordano

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Corporate Social Responsibility (CSR) initiatives have been widely discussed especially in investor-oriented firms. In contrast, cooperatives pay less attention to CSR because their activities have integrated the responsibility and the solidity of social, economic and environment. On the other hand, by adopting ownership theory and agency theory – cooperatives ignore CSR investment due to unclarified decision control in the governance and the limitation to acquire the capital financed. The unique governance and financial structures in cooperatives lead to the conflict among the stakeholders and long-term investment which have an impact on firm financial performance. As an illustration of cooperatives dilemmas, we address the question of Whether or not cooperatives in term of governance and financial structures are the constraints on implementing CSR policies. We find that the governance and financial structures in large cooperatives are the influence factors which predispose cooperatives to invest on CSR. In contrast, in the startup or small cooperatives, its governance and financial structures are the constraints on implementing CSR policies. We propose the alternative financial structure based on the trade-off between debt and equity which aims to relax the restrictions in cooperatives’ governance and allow cooperatives to acquire the capital financed either from its members or non-members. We suggest that engaging equity as a financial structure induces cooperatives to invest on CSR policies. Alternative financial structure eliminates not only cooperative ownership control problem but also the constraints in capital acquisition. By implementing CSR activities consistent with the alternative financial choice, cooperatives can increase firm’s value and reduce the conflict among their stakeholders.

Keywords: cooperatives, corporate social responsibility, financial, governance

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Authors: Selvakumar Ulaganathan, Ivo Couckuyt, Francesco Ferranti, Tom Dhaene, Eric Laermans

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Variable-fidelity surrogate modelling offers an efficient way to approximate function data available in multiple degrees of accuracy each with varying computational cost. In this paper, a Kriging-based variable-fidelity surrogate modelling approach is introduced to approximate such deterministic data. Initially, individual Kriging surrogate models, which are enhanced with gradient data of different degrees of accuracy, are constructed. Then these Gradient enhanced Kriging surrogate models are strategically coupled using a recursive CoKriging formulation to provide an accurate surrogate model for the highest fidelity data. While, intuitively, gradient data is useful to enhance the accuracy of surrogate models, the primary motivation behind this work is to investigate if it is also worthwhile incorporating gradient data of varying degrees of accuracy.

Keywords: Kriging, CoKriging, Surrogate modelling, Variable- fidelity modelling, Gradients

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Authors: Francesco Arese Visconti

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The purpose of this paper is to question the methodological challenges that practice-based research on recent Italian migrants in Switzerland can pose. The entire development of the work has moved from the theorization to the production and back in a continuous exchange which is at the base of failures and successful results. The theoretical background leads to reflect on practical solutions to produce photographic portraits in the attempt to depict the cultural identity of a specific population. Thus, a series of key points of this challenging, visual, and intimate journey are discussed and developed. While analyzing, in the first stance, the psychological challenges resulting from the encounter of the photographer, the sitter, and the spectator, the challenges of the representation of a group of people with individual photographic portraits will secondly be highlighted. The paper underlines how previous work can be precursory of subsequent research and why the inclusion of the landscape versus maintaining a neutral background has links with paintings from the Italian Renaissance.

Keywords: photography, migration, Italians, Switzerland

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Authors: Francesco Colcerasa, Fabio Pisani

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We contribute to the subjective well-being literature testing the relationship between life satisfaction and inequality of opportunity in health, measured through the Human Opportunity Index calculated at the national level using individual socio-economic data from the cross-country European Social Survey sample. We compute several indexes of opportunity inequality in health, each obtained according to a different combination of circumstances (gender, immigrant status, parents’ education). We find a robust and significant relationship where life satisfaction is higher in correspondence with low levels of health opportunity inequality. The result is twofold. On the one hand, the importance of the well-being of other types of inequality than income inequality emerges. On the other hand, the socioeconomic roots of inequality in health are investigated, suggesting that circumstances at birth have a role in future well-being. Several rationales for the nexus between life satisfaction and inequality of opportunity in health are possible, which we investigate by splitting the sample. Among others, we find a prominent role of pro-social preferences – formalized as interest towards own offspring (which can be interpreted as intergenerational justice) – as a mediating factor of the relationship.

Keywords: Inequality of opportunity, subjective wellbeing, health, health inequality, inequality of opportunity in health

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Authors: Francesco Coraci, Abdul-Hadi G. Abulrub

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Digital technology is transforming the landscape of the industrial sector at a precedential level by connecting people, processes, and machines in real-time. It represents the means for a new pathway to achieve innovative, dynamic competitive advantages, deliver unique customers’ values, and sustain critical relationships. Thus, success in a constantly changing environment is governed by the ability of an organization to revolutionize their business models, deliver innovative solutions, and capture values from big data analytics and insights. Businesses need to re-strategize operations and develop extra capabilities to cope with the necessity for additional flexibility and agility. The traditional “command and control” leadership style is structurally and operationally incompatible with the digital era. In this paper, the authors discuss how transformational leaders can act as a glue in the social, organizational context, which is crucial to enable the workforce and develop a psychological attachment to the digital vision.

Keywords: internet of things, strategy, change leadership, dynamic competitive advantage, digital transformation

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Authors: Francesco Nespoli

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After having posed a theoretical framework combining framing theory and new rhetoric, the paper analyze the shift in communication both adopted by UAW and FCA during the negotiations in fall 2015. The paper argues that mistakes and adjustments played a determinant role respectively in the rejection of the first tentative agreement and in the ratification of the contract. The purpose of the paper is to set a new theoretical framework for the analysis of communication in industrial relations, by describing a narrative construction of reality from the perspective of the new rhetoric. The paper thus analyze all public text, speeches, tweets and Facebook posts by the union reading them as part of the narrative set by the organization condensed by the slogan 'it’s our time'. That narrative tried to gain consensus from the members matching the expectations due to the industry recovery after more than five years of workers' sacrifices. In doing so, the analysis points out a shift in the communication strategy of the union after the first rejection of a tentative agreement in 15 years. The findings suggest that, from the communication point of view, consultation in industrial relations can be conceived as a particular kind of political communication where identification with the audience through deliberate narrative may not be effective if it is not preceded by a listening campaign.

Keywords: communication, consultation, automotive, FCA

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Authors: Francesco Rizzuto, Matthew Stickland, Stephan Hannot

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The simulation of a positive displacement pump system with commercial software for Computer Fluid Dynamics (CFD), will result in an enormous computational effort due to the complexity of the pump system. This drawback restricts the use of it to a specific part of the pump in one simulation. This research focuses on developing an algorithm that provides a suitable result in agreement with experiment data, without that computational effort. The compressible equations are solved with an explicit algorithm. A comparison is presented between the FV method with Monotonic Upwind scheme for Conservative Laws (MUSCL) with slope limiter and experimental results. The source term for cavitation and friction is introduced into the algorithm with a slipping strategy and solved with a 4th order Runge-Kutta scheme (RK4). Different pumps are modeled and analyzed to evaluate the flexibility of the code. The simulation required minimal computation time and resources without compromising the accuracy of the simulation results. Therefore, this algorithm highlights the feasibility of pressure pulsation simulation as a design tool for an industrial purpose.

Keywords: cavitation, diaphragm, DVCM, finite volume, MUSCL, positive displacement pump

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Authors: Francesco Buccafurri, Celeste Romolo

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Nowadays phishing is the most frequent starting point of cyber-attack vectors. Phishing is implemented both via email and social network messages. While a wide scientific literature exists which addresses the problem of contrasting email spam-phishing, no specific countermeasure has been so far proposed for phishing included into private messages of social network platforms. Unfortunately, the problem is severe. This paper proposes an approach against social network phishing, based on a non invasive collaborative information-sharing approach which leverages blockchain. The detection method works by filtering candidate messages, by distilling them by means of a distance-preserving hash function, and by publishing hashes over a public blockchain through a trusted smart contract (thus avoiding denial of service attacks). Phishing detection exploits social information embedded into social network profiles to identify similar messages belonging to disjoint contexts. The main contribution of the paper is to introduce a new approach to contrasting the problem of social network phishing, which, despite its severity, received little attention by both research and industry.

Keywords: phishing, social networks, information sharing, blockchain

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Alessio Mastrorillo, Giuseppe Silvi, Francesco Scagliola

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In this work, we introduce an Ambisonics decoder with an implementation of the C-format, also called Super Stereo. This format is an alternative to conventional stereo and binaural decoding. Unlike those, this format conveys audio information from the horizontal plane and works with stereo speakers and headphones. The two C-format channels can also return a reconstructed planar B-format. This work provides an open-source implementation for this format. We implement an all-pass filter for signal quadrature, as required by the decoding equations. This filter works with six Biquads in a cascade configuration, with values for control frequency and quality factor discovered experimentally. The phase response of the filter delivers a small error in the 20-14.000Hz range. The decoder has been tested with audio sources up to 192kHz sample rate, returning pristine sound quality and detailed stereo image. It has been included in the Envelop for Live suite and is available as an open-source repository. This decoder has applications in Virtual Reality and 360° audio productions, music composition, and online streaming.

Keywords: ambisonics, UHJ, quadrature filter, virtual reality, Gerzon, decoder, stereo, binaural, biquad

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Authors: Alexander de Tomás, Miquel Sierra, Stefan Pfenninger, Francesco Lombardi, Ines Campos, Cristina Madrid

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Environmental parameters are key in the definition of sustainable energy systems yet excluded from most energy system optimization models. Still, decision-making may be misleading without considering them. Environmental analyses of the energy transition are a key part of industrial ecology but often are performed without any input from the users of the information. This work assesses the systemic impacts of energy transition pathways in Portugal. Using the Calliope energy modeling framework, 250+ optimized energy system pathways are generated. A Delphi study helps to identify the relevant criteria for the stakeholders as regards the environmental assessment, which is performed with ENBIOS, a python package that integrates life cycle assessment (LCA) with a metabolic analysis based on complex relations. Furthermore, this study focuses on how the uncertainty propagates through the model’s consortium. With the aim of doing so, a soft link between the Calliope/ENBIOS cascade and Brightway’s data capabilities is built to perform Monte Carlo simulations. These findings highlight the relevance of including uncertainty analysis as a range of values rather than informing energy transition results with a single value.

Keywords: energy transition, energy modeling, uncertainty, sustainability

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