In late December 2003,Claudio pessina, a financial accountant for the large ltalian food conglomerate parmalat, was given an unusual order by his immediate superior,the company's chief accounting officer (CAO).Luciano Del soldato told pessina to destroy his laptop computer.When pessina reacted with surprise to the request, an animated Del soldato repeated the order,telling pessina that he wanted him to use a large hammer to pound the computer into hundreds of small pieces.