Last year's collapse of Italian dairy company Parmalat , with "14.3 billion euros that must still be accounted for", is given as evidence for "a lack of effective tools and controls regarding financial operations".
Last year's collapse of Italian dairy company was not due to lack of effective tools
( z1 cause :polarity - :ARG0 ( z2 lack :ARG1 ( z3 tool :ARG0-of ( z4 effective ) ) ) :ARG1 ( z5 collapse :ARG1 ( z6 company :mod ( z7 dairy ) :mod ( z8 country :name ( z9 name :op "Italy" ) ) ) :time ( z10 year :mod ( z11 last ) ) ) )