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The purpose of this paper is to examine the difference between formal and real school autonomy in the Italian educational system. The Italian case is characterised by low levels of school autonomy. It is interesting to consider whether heterogeneity of patterns is possible in this context. A description of this heterogeneity is provided through archetypes.

The methodology is a qualitative survey conducted among school principals. A non‐standardised questionnaire was completed by 35 principals. The collected data were examined in accordance with the framework dimensions (different features of school autonomy) and three archetypes were identified.

The three archetypes of schools identified are: first, entrepreneurial (the strategies followed and the tools used are broader than those that the law prescribes); second, chaotic (different actors express their opinions but, ultimately, there is no shared decision at the school level); and third, bureaucratic (the school's principal thinks that nothing can be done without legal prescription).

Through a new case (the Italian educational system), this paper contributes to the stream of literature on the disconnect between formal and real school autonomy. This paper can help policy makers to improve understanding of the characteristics and internal heterogeneity of the educational system.

The purpose of this paper is to examine the impact of full accrual accounting on the Italian public universities and, in this context, how some technical-accounting problems typical of public sector (recognition and valuation issues) have been addressed. An additional purpose investigated in this paper is the role of International Public Sector Accounting Standards (IPSASs) in helping to overcome these technical-accounting issues, for the case under examination.

The paper involves studying whether, and to what degree, some of the accounting choices made by the universities complied with the principles of full accrual accounting for several specific accounting registrations characterised by the presence of recognition and valuation issues. During this investigation, the paper also analyses whether the universities followed the accounting rules set out by the IPSAS Board.

The findings highlight that, in general, there is a low degree of compliance with full accrual accounting principles and they also revealed that IPSASs do not provide any detailed guidelines that can help universities in overcoming the recognition and valuation problems typical of the public sector.

The analysis presented in the paper confirms the findings of previous literature identifying a low level of compliance to full accrual accounting principles. This research shed light also on the longstanding debate about the role of IPSASs in promoting full accrual accounting in the public sector, revealing the scarce contribution of IPSASs to this process.

Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA.

From a methodological point of view, a content analysis was performed. First, the responses were classified according to level of agreement with the 13 items included in the CP on HA; second, the arguments adduced by respondents in supporting or contradicting the proposed approaches and definitions have been investigated.

The majority of responses came from countries with relevant differences in culture, administrative traditions and accounting systems. Governmental organizations strongly agreed with the recognition of heritage items as “assets” in financial reporting, while conflicting positions on measuring bases were identified.

This study is one of the few studies based on the content of the comment letters received in response to the CP on HA. The present study can also give an idea of the content of the future IPSAS on HA. Moreover, it is the first study attempting to enrich the debate on governmental organizations’ participation to the IPSAS standard-setting process.

Depression is a common and serious medical illness, considered as a public health issue because it interferes with the interpersonal, social and professional functioning of the individual, and its frequency is constantly increasing. According to a recent review, approximately 34 per cent of nursing students had experienced depression worldwide. The university period may represent a moment in which the mental well-being of students is subjected to stress with a relative predisposition to the development of diseases related to mood disorders. The purpose of this study is to estimate the prevalence and examine the socio-demographic correlates of depressive symptomatology.

In April 2019, a questionnaire was administered to all the nursing students of University of Palermo of the three years of course, accompanied by informed consent. Multivariable logistic regression was performed. The statistical significance level chosen for all analyses was 0.05. The results were analyzed using the STATA statistical software version 14. Results are expressed as adjusted odds ratio (aOR) with 95 per cent confidence intervals.

The sample consists of 493 students who completed the questionnaire, and the average age of the sample participants is 21.88 years. The multivariable logistic regression model shows that the risk to have depressive symptomatology is significantly associated with the following independent variables: female gender (aOR 1.91), being single (aOR 1.87), second year of study (aOR 1.94), third year of study (aOR 1.92), not performing regular physical activity (aOR 1.78) and perceived low health status (aOR 3.08).

This study shows that belonging to the female gender, being further along in the years of study, having a chronic illness and perceiving a low state of health are all factors that can increase the risk of developing the symptoms of depression; rather, regular physical activity, friendship and romantic relationships can be considered factors protecting them from the risk of falling into depression that can undermine both the study and work performance. Certainly, it is important to analyze all the involved variables to improve the global health not only of the nursing students but of all the students.

The purpose of this paper is to present a full 3D Computational Fluid Dynamics (CFD) analysis of the flow field through hydraulic directional proportional valves, in order to accurately predict the flow forces acting on the spool and to overcome the limitations of two-dimensional (2D) and simplified three-dimensional (3D) models.

A full 3D CAD representation is proposed as a general approach to reproduce the geometry of an existing valve in full detail; then, unstructured computational grids, which identify peculiar positions of the spool travel, are generated by means of the mesh generation tool Gambit. The computational grids are imported into the commercial CFD code Fluent, where the flow equations are solved assuming that the flow is steady and incompressible. To validate the proposed computational procedure, the predicted flow rates and flow forces are compared with the corresponding experimental data.

The superposition between numerical and experimental curves demonstrates that the proposed full 3D numerical analysis is more effective than the simplified 3D flow model that was previously proposed by the same authors.

The presented full 3D fluid dynamic analysis can be employed for the fluid-dynamic design optimization of the sliding spool and, more generally, of the internal profiles of the valve, with the objective of reducing the flow forces and thus the required control force.

The paper proposes a new computational strategy that is capable of recognizing all 3D geometrical details of a hydraulic directional proportional valve and that provides a significant improvement with respect to 2D and partially 3D approaches.

The aim of this study is to explore the perception of existing academic institutional models through the lens of individual university teacher assessment scores and add knowledge base to the root causes of the effectiveness level of higher educational models between Eastern and Western European universities. The research utilizes higher education instructor performance by exploring positive and negative outcomes from both models.

This mixed methods study is based on 195 questionnaires in conjunction with 42 in-depth interviews of early-stage university teachers, associate professors, and senior university instructors (i.e. full professors) from the University of Banja Luka (UBL), Banja Luka, Bosnia and Herzegovina and Paris Diderot University (UP7), Paris, France. Key performance indicators are calculated in piecing together the existing institutional models to elucidate the opportunities and challenges university instructors face at these institutions. A scoping literature review that examined an East-West European divide was also conducted to add weight to the research.

Results indicate the UBL model is considered mostly ineffective while the UP7 model showed signs of ineffectiveness. An East-West divide that exists in European universities was deduced through additional literature, and cohesion-based practices may be needed to truncate model differences as a result of the East's lack of academic freedom.

The research demonstrated important recommendations for academic institutional models by immediately signaling a need to open up the level of creativity of their instructors (i.e. the idea that university teaching is a creative profession that requisites a certain level of academic freedom). The research examined university concern – morally and financially – and weighed in on university instructors' options of abandoning university instructors' workplace in search of working in a prosperous Western country.

Hotel servicescapes have been extensively examined in the literature; however, there has been less attention on green servicescapes that attract consumers to visit green hotels. This model explores the relationship among green servicescapes – green items, green surfaces, natural environment, green consumerism and their outcomes, including intentions to return and green evangelism with a moderating role of green perceived quality.

The multi-wave method was utilized to gather data from China's major cities, Beijing and Shanghai. A total of 462 responses were received over three waves. Subsequently, the data were analyzed employing structural equation modeling (SEM) in Smart PLS 4.

The findings indicated that green servicescape – green items, green surfaces and natural environment – have a positive impact on green consumerism. The authors have discovered that green consumerism leads to positive intentions among consumers to return and engage in green evangelism. Green perceived quality significantly moderated the relationship between green servicescape and green consumerism.

The study offers insightful contributions to academia and managerial fields, encompassing consumer psychology, consumer behaviour, the stimulus-organism-response (SOR) framework and servicescapes. Additionally, it assists hotel managers in addressing challenges stemming from the competitive environment and creating a more environmentally friendly atmosphere.

The research focused on the innovative reflective model of green consumerism model and adopted a pioneering approach to examine green servicescapes within the hotel industry. This study enhances understanding of consumer intentions to return and the influence of green consumerism on green evangelism, while also quantifying the significance of green perceived quality.

Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research.

The present study builds on a systematic literature review of 106 academic articles published between 1980 and 2021. It is based on the “preferred reporting items for systematic reviews and meta-analyses” (PRISMA) method. Synthesising research through a transparent, rigorous and replicable process makes it possible to identify and discuss the adverse effects of adopting public sector accrual accounting.

Significant issues are linked to organisational impacts and accountability. Resistance to change is the main negative consequence and is more likely in countries that have chosen to adopt accrual accounting without maintaining cash accounting. The new accounting rules make accounting information more complex and arbitrary for citizens and politicians. How these criticalities should be addressed deserves further investigation.

This paper offers a comprehensive literature review on the drawbacks of adopting accrual accounting in the public sector. It could provide a general lesson to be applied to policymakers of other jurisdictions currently considering this transition to prevent the adverse effects and act proactively.