La ricerca ha estratto dal catalogo 105739 titoli
I Poli Universitari Penitenziari in Italia sono strutture complesse nate allo scopo di promuovere, tramite le tre missioni delle Università, opportunità di istruzione, giustizia sociale e benessere per i detenuti e la comunità, e di contrastare stereotipi e pregiudizi sul carcere. Attraverso l’esperienza dell’Università della Calabria, il contributo analizza gli esiti virtuosi dell’impegno accademico in carcere e le critici-tà che permangono.
Il contributo mira a rendere osservabili alcune trasformazioni dell’Università pubblica sollecitate dall’ingresso in carcere e dall’attivazione dei Poli Universitari Penitenziari. Attraverso l’analisi del lavoro dei Tutor Junior e due Focus Group si è cercato di individuare alcune dimensioni del cambiamento in un PUP del meridione. Emerge, in conclusione, l’opportunità di ripensare le attività didattiche e gli obiettivi della formazione terziaria valorizzando lo scambio e l’interazione tra colleghi e con i docenti anche alla luce del ruolo strategico dell’istituzione accademica verso studenti con vulnerabilità.
Il contributo si pone l’obiettivo di offrire una visione di insieme circa l’istruzione universitaria nel sistema penitenziario italiano, con particolare riferi-mento all’esperienza dei Poli Universitari Penitenziari e alla loro gestione. Partendo dalla esposizione dei dati statistici, è proposto un approfondimento su punti di forza, criticità e prospettive di sviluppo del percorso universitario in carcere.
Scuola ed Università hanno aperto una nuova prospettiva formativa in carcere, ponendo le basi per un profondo ripensamento della funzione riedu-cativa affidata dalla Costituzione alle pene. Il saggio intende mostrare come l’istruzione e la cultura in carcere abbiano assunto un ruolo determinante per l’emancipazione ed il reinserimento sociale della persona detenuta, ma anche di come debbano essere poste al riparo dalle emergenze carcerarie e da ogni pretesa correzionale.
La nota prova a tracciare un bilancio e a fornire un primo quadro interpretativo degli studi sulla sicurezza marittima nell’Italia repubblicana. In particolare, cerca di sottolineare il passaggio da una sicurezza centrata su una visione marittima oggetto di una sicurezza nazionale centrata su un modello nazionale a uno internazionale-sovranazionale tipico degli stati postmoderni e frutto dei processi di trasformazione subiti dal mondo marittimo italiano nel periodo della Guerra fredda a causa dei processi di globalizzazione dell’integrazione in sistemi economici e militari come la Cee/Ue e la Nato.
La nota prova a tracciare un bilancio e a fornire un primo quadro interpretativo degli studi sulla sicurezza marittima nell’Italia repubblicana. In particolare, cerca di sottolineare il passaggio da una sicurezza centrata su una visione marittima oggetto di una sicurezza nazionale centrata su un modello nazionale a uno internazionale-sovranazionale tipico degli stati postmoderni e frutto dei processi di trasformazione subiti dal mondo marittimo italiano nel periodo della Guerra fredda a causa dei processi di globalizzazione dell’integrazione in sistemi economici e militari come la Cee/Ue e la Nato.
La strategia della tensione da Piazza Fontana a Ustica - Le destre nell’Italia del secondo dopoguerra - La sinistra tra locale e internazionale nell’Italia repubblicana - Tra soldati alleati, bombe e vita quotidiana - Fra Risorgimento, fascismo e repubblica: cittadinanza, memorie, diritto - I cattolici fra nazionalismo, fascismo e democrazia - Turismo, consumi e politica dal fascismo al boom economico
Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last two decades, pushing many jurisdic-tions to implement mandatory non-financial reporting. We exploit the European non-financial reporting directive (NFRD) to study how companies change their cash management policies in response to additional mandatory CSR disclosure requirements. Methodology: we adopted a difference-in-differences (DID) approach, which is designed to estimate causality between the mandatory adoption of the NFRD and firms’ cash holdings. We implemented a two-way fixed effect model in the context of mandatory disclosure and staggered adoption of regulation, in order to study how firms changed their cash holdings following the introduction of the NFRD. Findings: we find that firms increased cash holdings following enactment of the NFRD, which is in line with the theory that cash is held for precautionary reasons. The growth in cash holdings is not equally distributed, as it is less pronounced in firms that are in a high-investment phase. Our findings reveal that mandatory non-financial disclosure can have real effects. Originality/value: This research shows that, in the short-term, mandatory CSR disclosure can have real effects on cash holding. Long-term effects should be con-sidered further by future research. Practical implications (optional): Policymakers should consider that additional CSR requirements are costly to firms, and thus find mechanisms that induce firms to adopt these requirements despite their costs
Purpose: Since the outbreak of the COVID-19 pandemic, research on the phe-nomenon has exploded across every discipline, including accounting. This paper aims to provide a systematic literature review of the research that has examined the various impacts of COVID-19 within the accounting realm. Design/methodology/approach: Through a systematic selection, classification, and thematic analysis of 294 articles on COVID-19 in accounting, this paper of-fers an overview of the journals, methods, themes, and impacts of this emerging literature. Findings: The review organizes a massive body of research that has explored the effects of the pandemic on accounting from diverse perspectives and approaches. It provides insights into how this research stream has rapidly developed, the main themes covered, and the role played by special issues in prompting timely research on this urgent matter. Originality/value: This is the most comprehensive literature review on COVID-19 in accounting. It organizes the extensive and rapid knowledge production by iden-tifying themes and highlighting the driving force of special issues. In doing so, it also offers suggestions for potential avenues of future research.
Purpose: Focusing on Italian public higher education institutions (HEIs), this study examines whether an increase in remarks in unqualified audit reports increases the likelihood that a female auditor has chaired the audit team issuing such reports. Design/methodology/approach: To answer its research question, the paper re-gresses the gender of the audit team chair with, among other factors, the number of remarks in the unqualified audit reports that are assumed to be a measure of audit quality. Findings: The results show that in Italian public HEIs, it is more probable that au-dit reports characterised by high audit quality (i.e., those with more remarks) are issued by audit teams chaired by female auditors. Originality/value: These findings contribute to existing knowledge and have im-plications for practice. They might be explained by the innate qualities of women as well as by environmental factors such as limited litigation risk characterising both the country and the sector investigated. So, they do not contradict either the Institutional Logic perspective or the Ethics of Care Theory, according to which the environment and the aptitude to manage conflict differ between men and women.
Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an organisational field that evolves due to regulatory and stakeholder pressure. This research uses the theoretical approach of institutional isomorphism in the context of neo-institutional theory to investigate GD’s degree of maturity (quality and homogenei-ty) in a homogeneous institutional context. Design/methodology/approach: This paper adopts a qualitative research meth-odology based on a content analysis of the GD resulting from the NFRs of listed Italian companies in 2016 and 2021. Findings: The results show the degree of institutionalisation achieved through GD after introducing the mandatory NFR. The analysis reveals companies’ conver-gence process in terms of isomorphic behaviour and changes in the quality of GD. The findings unfold the institutional pressure that has the most significant impact on the quality of GD, fostering a homogenisation of disclosure at the company level. Originality/value: This is the first study to assess isomorphism and its effects on the quality of GD. This research enriches the literature on institutional theory by analysing the impact of different isomorphic forces on GD. Practical implications: This paper assists policymakers, supervisors, and investors in evaluating the quality of GD and identifying the issues leading to the most critical matters and inefficient or non-transparent behaviours. The findings improve regulatory quality, information control, and assessment of the appropriateness and reliability of the NFR. The implications guide regulators in identifying stand-ards and tools that enhance strategies regarding gender diversity and performance disclosure.
Current academic incentive systems primarily reward accounting faculty for publishing research articles in elite journals. Faculty members decide what research questions to address and what research methods to use to investigate those re-search questions. Regulators, accounting service firms, and practicing accountants have little input about which research questions are investigated, how the research is conducted, and how and where the results are disseminated. This current ap-proach often results in financial accounting and auditing research that is not rele-vant to the practice of accounting. This commentary proposes a market-driven approach to the conduct of financial and auditing accounting research similar to that used in the medical sciences where pharmaceutical companies and govern-mental entities determine the most pressing medical issues. Besides university-sponsored research, faculty members in the medical sciences apply for grants to support research targeted at improving the treatment of these medical issues, and relevant research findings are quickly disseminated through highly-regarded peer-reviewed outlets such as The New England Journal of Medicine, The Journal of the American Medical Association, the British Medical Journal, and The Lancet so doctors and other medical professionals may quickly implement them into practice.
In the historiography of the history of Kazakhstan, the causal consequences of the vicious famine that occurred in the early 20s of the twentieth century are still being studied. The article provides a scientific analysis of the causes of hunger in the starving regions of Kazakhstan, including a detailed analysis of the consequences of famine that engulfed the western region of Kazakhstan. The research article presents archival documents, personal works of research scientists, memories of eyewitnesses of the famine. The article emphasizes that during the famine years that swept the western regions of Kazakhstan, due to the insignificant assistance from the state, the help of wealthy people and clergy from among the local population, provided to the starving population, thanks to which thousands of people were saved, was first involved in scientific turnover.