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Article
Publication date: 6 November 2017

Hind Hamrouni, Fabio Grandi and Zouhaier Brahmia

A temporal XML database could become an inconsistent model of the represented reality after a retroactive update. Such an inconsistency state must be repaired by performing…

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Abstract

Purpose

A temporal XML database could become an inconsistent model of the represented reality after a retroactive update. Such an inconsistency state must be repaired by performing corrective actions (e.g. payment of arrears after a retroactive salary increase) either immediately (i.e. at inconsistency detection time) or in a deferred manner, at one or several chosen repair times according to application requirements. The purpose of this work is to deal with deferred and multi-step repair of detected data inconsistencies.

Design/methodology/approach

A general approach for deferred and stepwise repair of inconsistencies that result from retroactive updates of currency data (e.g. the salary of an employee) in a valid-time or bitemporal XML database is proposed. The approach separates the inconsistency repairs from the inconsistency detection phase and deals with the execution of corrective actions, which also take into account enterprise’s business rules that define some relationships between data.

Findings

Algorithms, methods and support data structures for deferred and multi-step inconsistency repair of currency data are presented. The feasibility of the approach has been shown through the development and testing of a system prototype, named Deferred-Repair Manager.

Originality/value

The proposed approach implements a new general and flexible strategy for repairing detected inconsistencies in a deferred manner and possibly in multiple steps, according to varying user’s requirements and to specifications which are customary in the real world.

Details

International Journal of Web Information Systems, vol. 13 no. 4
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 2 September 2019

Zouhaier Brahmia, Fabio Grandi and Rafik Bouaziz

Any XML schema definition can be organized according to one of the following design styles: “Russian Doll”, “Salami Slice”, “Venetian Blind” and “Garden of Eden” (with the…

Abstract

Purpose

Any XML schema definition can be organized according to one of the following design styles: “Russian Doll”, “Salami Slice”, “Venetian Blind” and “Garden of Eden” (with the additional “Bologna” style actually representing absence of style). Conversion from a design style to another can facilitate the reuse and exchange of schema specifications encoded using the XML schema language. Without any computer-aided engineering support, style conversions must be performed very carefully as they are difficult and error-prone operations. The purpose of this paper is to efficiently deal with such XML schema design style conversions.

Design/methodology/approach

A general approach, named StyleVolution, for automatic management of XML schema design style conversions, is proposed. StyleVolution is equipped with a suite of seven procedures: four for converting a valid XML schema from any other design style to the “Garden of Eden” style, which has been chosen as a normalized XML schema format, and three for converting from the “Garden of Eden” style to any of the other desired design styles.

Findings

Procedures, algorithms and methods for XML schema design style conversions are presented. The feasibility of the approach has been shown through the encoding (using the XQuery language) and the testing (with the Altova XMLSpy 2019 tool) of a suite of seven ready-to-use procedures. Moreover, four test procedures are provided for checking the conformance of a given input XML schema to a schema design style.

Originality/value

The proposed approach implements a new technique for efficiently managing XML schema design style conversions, which can be used to make any given XML schema file to conform to a desired design style.

Details

International Journal of Web Information Systems, vol. 16 no. 1
Type: Research Article
ISSN: 1744-0084

Keywords

Open Access
Article
Publication date: 28 March 2022

Giorgia Mattei, Valentina Santolamazza and Fabio Giulio Grandis

In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-making of public organisations and are fundamental to aligning their expectations with…

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Abstract

Purpose

In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-making of public organisations and are fundamental to aligning their expectations with service delivery. Citizen engagement could be realised in the budgeting process by adopting participatory budgeting (PB) even if previous literature on PB does not focus on this tool design issue. Therefore, this study aims to understand which PB institutional design arrangements help enhance citizen participation.

Design/methodology/approach

A deductive content analysis and a fuzzy-set qualitative comparative analysis were carried out on the PB regulations of 100 Italian municipalities.

Findings

The results suggest that the PB design can be elaborated in different ways that do not always guarantee the involvement of citizens. Virtuous municipalities engage citizens from the start of the process and in the most relevant discussion and deliberation phases. A simple legislative provision does not guarantee a real introduction of participatory governance.

Originality/value

This study theorises citizen participation in PB and examines it through empirical evidence to define relationships between PB design arrangements and citizen engagement.

Details

International Journal of Public Sector Management, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 2 April 2021

Lucia Biondi, Fabio Giulio Grandis and Giorgia Mattei

Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate…

3846

Abstract

Purpose

Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial Reporting for Heritage in the Public Sector” issued by the International Public Sector Accounting Standards Board (IPSASB) in order to highlight its strengths and weaknesses and to make recommendations.

Design/methodology/approach

To this end, the current study adopts document analysis as a qualitative research method by referring to Italy as a typical and critical case study. Moreover, the authors actively took part in the Italian working group on heritage assets reporting, so they are well-informed people about the Italian point of view as well as the broad discussion underpinning the Italian response.

Findings

Evidence demonstrates that, although the proposals included in the CP represent a new step towards an organic regulation of heritage asset reporting, if these preliminary views are confronted with the reality of an emblematic context, as in the Italian case, much room for improvement remains regarding the definition, recognition, measurement and disclosure of such assets.

Originality/value

The originality of the paper lies in its contribution to overcoming the current controversial aspects of heritage assets reporting and the issuing of an accounting standard. In doing so, the authors also attempt to answer the call made by Anessi-Pessina et al. (2019) to investigate in detail an individual country experience to better understand the state of the art in national and international accounting standards on heritage assets.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Book part
Publication date: 20 March 2023

Lucia Biondi, Fabio Giulio Grandis and Daniele Vari

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…

Abstract

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.

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

Keywords

Book part
Publication date: 20 March 2023

Josette Caruana, Marco Bisogno and Mariafrancesca Sicilia

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…

Abstract

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.

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

Keywords

Content available
Book part
Publication date: 20 March 2023

Abstract

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

Article
Publication date: 1 February 2004

Giuseppe Galassi and Richard Mattessich

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on…

Abstract

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

Details

Review of Accounting and Finance, vol. 3 no. 2
Type: Research Article
ISSN: 1475-7702

Book part
Publication date: 12 October 2015

Fabio Dovigo and Vincenza Rocco

Inquiry-Based Science Education (IBSE) is considered as a powerful pedagogical practice for renewing science teaching in and out of school. However, despite the spread of IBSE…

Abstract

Inquiry-Based Science Education (IBSE) is considered as a powerful pedagogical practice for renewing science teaching in and out of school. However, despite the spread of IBSE projects, solid evaluation practices have not yet been adequately developed. Practitioners are often uncomfortable with the evaluation task, usually spending little time on it and using poor tools to evaluate IBSE activities. To investigate this issue, we developed an analysis of the European project INQUIRE within the framework of Evaluation Capacity Building theory (ECB). INQUIRE fosters IBSE activities in schools and botanic gardens, promoting training for teachers and educators working with pupils aged between 9 and 14. ECB aims at developing evaluation capabilities in order to conduct rigorous evaluation. Adopting a mixed-methods approach, we systematically analysed evaluations used within courses held in Italy over two years (2011–2013). Study findings suggest that the INQUIRE project has helped practitioners to improve their ability to conduct effective evaluations. However, we also identified two concerns, as IBSE practices tend to focus on cognitive rather than cooperative teaching elements, and on summative rather than formative evaluation methods. The following four recommendations are consequently suggested: promoting dynamic assessment processes, ensuring clearness and flexibility, valuing tacit knowledge, and fostering cooperation.

Details

Inquiry-Based Learning for Science, Technology, Engineering, and Math (Stem) Programs: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-850-2

Book part
Publication date: 30 December 2013

Alessia Mariotti

This chapter discusses the main research interests and outputs in the various branches of geography that have influenced the study of tourism from a geographical perspective. It…

Abstract

This chapter discusses the main research interests and outputs in the various branches of geography that have influenced the study of tourism from a geographical perspective. It argues that the idiographic tradition has been transversal throughout, leading to the growing interest for tourism within the geography academic community in the last 10 years. There is a focus on the birth of specific research groups, mainly related to a constellation of new university curricula on tourism and—with few exceptions of territorial tradition—to an intermittent availability of public research funds. The chapter concludes with a more general picture of the place of tourism within the geography discipline in Italy and of evolving trends in terms of research results, dissemination, and evaluation.

Details

Geographies of Tourism
Type: Book
ISBN: 978-1-78190-212-7

Keywords

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