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This book chapter intends to analyse a particular measurement basis, namely the ‘value in use’, regarding its definition and application in the public sector context. To this end, the current study assesses the development of a measurement practice in a particular jurisdiction, that is, Italy, compared with requirements in current International Public Sector Accounting Standards (IPSASs), in order to explore its suitability and practicability for a specific category of public sector assets, namely heritage assets.

Dans un article précédent, sous le titre «Une centrale de réservations», il a été falt allusion au catalogue du TCS «Malsons de vacances — Bord de mer». Quelques mots aujourd'hui sur ces maisons de vacances qui, depuis quelques années, rencontrent un immense succès.

The purpose of this paper is to present a new service discovery protocol (SDP) suitable for wireless sensor networks (WSN). The constraints imposed by ultra low‐cost sensor and actuators devices (basic components of a WSN) are taken into account to minimize the overall footprint.

It is based on the lightweight WSN communication model used by picoObjects, a tiny implementation of the distributed object concept and the same design criteria are followed, aiming at minimal overhead for devices and communication protocols. In spite of its simplicity it is powerful enough to deploy a valuable set of services.

This approach provides a remote interface that client applications can use without knowing where the service is implemented (platform and location independence).

The future work is mainly focused on integrating third party services using different SDPs, making possible the real deployment of large heterogeneous pervasive environments.

Designers may change the underlying SDP model (e.g. centralized versus distributed) without affecting applications by just tweaking configuration settings.

Embedded devices can participate in the service discovering procedure providing their own services by means of standard distributed objects. Also, the protocol is suitable for any kind of dynamic networked system.

In this chapter, Arendt’s reflections on the question of personal responsibility are taken as a discussion of ‘interrupting the legal person’. Examining trials that took place after World War II, Arendt observes in ‘Some Questions of Moral Philosophy’, ‘What the courts demand … is that the defendants should not have participated’ (pp. 33–34). Following Arendt, the author argues that thinking could have enabled possible perpetrators of great evil to meet this demand, for when a person stops to think, whatever they are doing is interrupted. What is more, the person who stops to think is themselves interrupted by thinking. In brief, becoming aware of the possibility that they exist as a person in a mode other than what Ngaire Naffine calls ‘the responsible subject’, thinking disrupts the legal person. A discussion of thinking as interrupting the legal person thus illuminates not only what may turn a person away from participation in the life of a criminal state, but also what that turn means for responsibility.

This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research.

The purpose of this paper is to explore purposive approaches to participant selection and to consider how deselecting qualified participants from research studies, particularly in studies of identity, may cause psychological harm.

Within a framework of social identity theory, the paper reviews current approaches to participant selection in the purposive paradigm and uses examples from a case study to illustrate how research participants may be impacted by researcher decisions to include or deselect an individual from participation.

Understanding the importance of belonging and validation on an individual's self-concept, threatening or challenging an individual's identity through the deselection process may present a tangible participant risk.

Though many methodologists cite the benefits of participating in narrative studies, if there is a tangible benefit in inclusion, there may conversely be a considerable harm in exclusion. Thusly, in cases of research exploring identity, particularly of marginalized populations, the researcher and ethics committee should examine the selection process itself as a potential participant risk.

Though the ethics review seeks to ensure participant safety, it focusses on ongoing threats for the selected individuals, and does not generally consider psychological impacts of the selection process itself on would-be participants who are screened out of the pool. The paper examines the evaluative process of participant selection and posits that it must be scrutinized as a potential participant risk.

The historic assets are heterogeneous and different to each other, and for this reason, consolidated valuation methodologies do not exist in practice or in the literature. It is, therefore, necessary to dwell on the study of a particular historic building type or category. The assessment process of the valuers of Venetian Villas was explored, focusing on the study of the valuation function construction. The paper investigated if a possible value function, based on the partition of the characteristics, which significantly influence the value, exists and it is generalizable to the whole set of Venetian Villas. The purpose of this paper is to contribute knowledge on the economic valuation of Venetian Villas.

An application of Hedonic Pricing study to a database of 71 Venetian Villas has been tested. This statistical procedure allowed the authors to discover which results in a percentage of property values can be attributed to the historical characteristics of a building. Using a multiple linear regression and its variables an analysis of residuals and data relating to the variance has been performed.

This research identifies and proposes, therefore, a valuation approach that can be generalizable to the whole set of Venetian Villas (over 4,000 properties). The models show that the most important variables which influence the value of the villas are: age, internal and external area, maintenance conditions, and author. This model could be used for future valuations of the same type of asset.

The model enables valuers to address better to the property valuation of the Venetian Villas through the valuation functions, which suggest which are the main features which focus in the case of a Venetian Villa valuation and what impact they have on the value asset. The model can be specifically used for valuation reports in the enhancement project of such properties.

Les Instances dirigeantes de notre Association ayant fait l'honneur aux Experts français de leur confier le soin d'élaborer les rapports concernant d'une part, sur le plan vertical, «la mesure des flux touristiques dans les stations et les régions», d'autre part, sur le plan horizontal, «les aspects nationaux de la mesure des flux touristiques», nous avons choisi de charger l'un des nôtres, M. Marc Boyer, attaché de recherches au Centre National de la Recherche Scientifique, de l'établissement des études correspondantes, en raison de ses travaux antérieurs qui l'ont rendu spécialement averti des problèmes en cause.

This paper's aim is to study North African refugees admitted to Sicilian hospitals from Lampedusa by helicopter emergency service 118, from 1 January to 22 September 2011 when due to a violent uprising in the Refugee Centre, Lampedusa is no longer accepting refugees by order of the Ministry of Interior.

Those migrants who were in need of hospitalization were transferred to the Sicilian hospitals exclusively by the emergency helicopter service 118. All 203 patients were classified according to the admission diagnosis reported on medical records of 118 and data were aggregated according to: disease, sex and department in which hospitalization was required.

Women were admitted to hospital almost exclusively for obstetrics and gynecological problems, while men for trauma, severe dehydration, attempted suicide, infectious diseases (TB, airways distress, and scabies), seizures and metabolic diseases. Hospitalization rate was 20 times lower in African migrants than Italian population compared per age and sex, confirming “the healthy immigrant effect”.

The paper shows that identification of health problems requires a careful monitoring that has implications for diseases dissemination (i.e. TB, HIV) both for ill patients who arrive, either for prophylaxis of healthy migrants, pursuing a valid vaccination policy. Maximum use must be made of the moment of the arrival of migrants to get and disseminate health information.

Le loisir et son utilisation constituent un champ privilégié favorable au développement de certaines des oppositions sociales les plus aigues dont notre temps soit le témoin. Nous avons démontré ailleurs combien par exemple la capacité donnée à un nombre sans cesse croissant d'êtres humains de se projeter dans l'espace des loisirs, impliquait pour les populations occupant cet espace de retombées négatives et de réactions hostiles.