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Article
Publication date: 28 August 2018

Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi and Warwick Funnell

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito…

Abstract

Purpose

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy.

Design/methodology/approach

Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources.

Findings

Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting provided the means to disguise the nature and brutality of the process and allow bureaucrats to be removed from the consequences of their actions. Accounting reports from EGELI to the Ministry of Finance confirmed each year that those who worked in EGELI were devoted to its mission as an agency of the Fascist State.

Research limitations/implications

The findings of this study recognize the need for further research on the role played by servicemen, bureaucrats and accounting as a technology of government in the deportation of Italian Jews to Germany. The study also provides impetus to examine how other countries managed the properties confiscated or expropriated from the Jews in the earlier stages of the Final Solution.

Originality/value

The study is the first to identify the significant role played by accounting and accountants in the persecution of Italian Jews under the Fascism.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 19 June 2017

Warwick Funnell, Valerio Antonelli, Raffaele D’Alessio and Roberto Rossi

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

Abstract

Purpose

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

Design/methodology/approach

The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”.

Findings

This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate.

Research limitations/implications

This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums.

Originality/value

This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 March 2008

Raffaello Cervigni, Oriana Cuccu and Raffaele Miniaci

The quality of consulting services informing project decisions is crucial for the effectiveness of public investments. We analyze the ability of the consulting industry to…

Abstract

The quality of consulting services informing project decisions is crucial for the effectiveness of public investments. We analyze the ability of the consulting industry to provide adequate services to government agencies in Italy. At the aggregate level we observe that the value of the public demand for consulting services is a small and highly variable share of revenues of the consulting firms. At the micro level, we analyze the procurement data for some 300 feasibility studies. Although the market for those studies has been reasonably competitive, it has attracted a small fraction of the all consulting sector, and the quality of the studies has been unsatisfactory. We claim that an increasing public demand would provide more incentives for firms to focus their business on the provision of quality consulting services to the public sector.

Details

Journal of Public Procurement, vol. 8 no. 1
Type: Research Article
ISSN: 1535-0118

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Book part
Publication date: 8 January 2021

Delight Promise Udochukwu and Chidimma Agunwamba

The Libraries are in an era where changes come with high speed and much intense issues, and this seems to be as a result of the 4th industrial revolution. These emerging…

Abstract

The Libraries are in an era where changes come with high speed and much intense issues, and this seems to be as a result of the 4th industrial revolution. These emerging issues come in the form of changes that are not supposed to be overlooked by the library managers. These are changes libraries and Librarians have to be knowledgeable about. This chapter will address the impact, issues, challenges and controversies, prospects and how libraries should adapt, embrace and redesign their services, spaces and roles to accommodate this change on the Libraries. Existing research in the 4th Industrial revolution tends to focus on the challenges without much prospects and little or no evidence that researchers have approached how the libraries should accommodate and harness this revolutionary changes for improved library services provision. Therefore, this chapter aims to provide how the 4th industrial revolution affects the library and how libraries can harness the industrial revolution for enhanced services provision.

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Article
Publication date: 1 January 1970

The long interval between the last abortive attempt to negotiate entry to the European Economic Community and the present time, when, if we read the signs aright, the…

Abstract

The long interval between the last abortive attempt to negotiate entry to the European Economic Community and the present time, when, if we read the signs aright, the atmosphere is more favourable, seems to have been a period of reflection for great numbers of people. Nothing has changed politically; “getting into Europe” is the official policy of both Government and Opposition, but many of the so‐called Marketeers are now ready to admit to there being problems. What has emerged, however, in the last year or two is that to the British people, the Common Market is not a political question; there are probably as many against it in both camps; big business remains for it, but the spate of letters in the correspondence columns of newspapers from people who, having had time to think, expressing misgivings, cannot have escaped observation by the policy‐makers. A few politicians confess to having second thoughts, mainly from concern at the price the British public may be called upon to pay.

Details

British Food Journal, vol. 72 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 13 June 2016

Khalid Abou El-Ftooh, Ahmed Atta, Ayman Ahmed Seleemah and Salah El-Din Fahmy Taher

Separately, nonlinear finite element analysis, artificial neural networks (ANNs) and continuous damage mechanics (CDM) attracted many investigators to model masonry…

Abstract

Purpose

Separately, nonlinear finite element analysis, artificial neural networks (ANNs) and continuous damage mechanics (CDM) attracted many investigators to model masonry infilled frames. The purpose of this paper is to pursue four phases to develop a versatile model for partially and fully low-rise infilled RC frames using these tools.

Design/methodology/approach

The first phase included the study of the behavior of 1,620 low-rise infilled reinforced concrete frames using macro-scale nonlinear pushover finite element analysis. The approach helped to explore the effects of imposing different masonry infill distributions for one of the typical models of school buildings in Egypt. The outputs of this phase were used in the second phase for the development of an ANN model where input neurons included number of stories, continuity conditions, frame geometry, infill distribution and properties of RC sections. The third phase included the employment of the notions of CDM on the structural scale. Monitoring frames’ stiffness degradation allowed for damage variables identification. In the fourth phase, the simpler equivalent static lateral load (ESLL) for elastic analysis was employed in conjunction with ANN and CDM to obtain the capacity curves for partially and fully low-rise infilled RC frames.

Findings

The obtained capacity curves were compared with the nonlinear finite element results. The close agreement of all curves indicated how rigorous, yet simple, the suggested solution procedure is.

Social implications

The study is concerned with an important type of service buildings. These are the school buildings of Egypt.

Originality/value

The paper presents a combination of four phases that include FE analysis, ANNs, ESLL, and CDM to obtain the capacity curves for partially and fully low-rise infilled RC frames. Such a combination of approaches in tackling a practical problem related to service buildings is innovative and deserves research interest.

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Article
Publication date: 6 May 2014

Alessandro Mura and Gianluigi Roberto

The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian…

Abstract

Purpose

The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles.

Design/methodology/approach

A case study approach is adopted to investigate the accounting adjustments applied to net income and shareholders’ equity as included in the Form 20-F reconciliations reported by all Italian firms that were listed on a US market over the period 1999-2008. The methodology first introduced by Gray (1980) and frequently applied over 30 years to several international accounting comparisons is adapted to recognise a multi-period dimension of the accounting choice. In particular, the paper focuses on the temporal dimension of such adjustments in order to capture their attitude to reverse or become permanent over time.

Findings

The results show that the level of conservatism is visible in the measurement of net assets and is shaped by the prevailing directional effect of accounting adjustments that become permanent as their cumulative reversal is persistently delayed. Such a phenomenon arises and intensifies when the accounting differences relate to recurring operations and/or to long-term assets and liabilities. Amongst them those violating the clean surplus relation are the most controversial as they not only generate a permanent effect in the measurement of net assets, but also an opposite permanent effect in the measurement of earnings.

Research limitations/implications

Future empirical research confirming the finding in different contexts might overcome the limitations of a relatively poor number of observations in the case study.

Practical implications

Identifying the duration of alternative accounting treatments is relevant to assess their potential influence on stakeholders decision-making process as this may steadily influence the future of a firm.

Originality/value

The propositions express a sequence of the timing effects of alternative accounting treatments that highlight the primary role of permanent differences in persistently shaping the value of net assets and help to provide a less erratic interpretation of the level of conservatism.

Details

Journal of Applied Accounting Research, vol. 15 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 8 October 2019

Bing Bing Tu

A large number of earthquake damages showed that infill walls have obvious influence on the seismic damage performance of RC frame structures. The purpose of this paper is…

Abstract

Purpose

A large number of earthquake damages showed that infill walls have obvious influence on the seismic damage performance of RC frame structures. The purpose of this paper is to study the effect of infill walls on the cumulative plastic deformation energy of RC frame structures, for which four RC frame structures are build and the time-history response analysis under unidirectional seismic action is presented.

Design/methodology/approach

The time-history response analysis under unidirectional seismic action is presented. Then the effect of periodic reduction coefficient on the cumulative plastic deformation energy of the structures, the beams and the columns is investigated.

Findings

Finally, the quantitative calculation formulas are provided. The results show that the periodic reduction coefficient has an obvious effect on the distribution of the accumulated plastic deformation energy, and the influence rules are presented here.

Originality/value

The effect of infill walls on the cumulative plastic deformation energy of RC frame structures is quantitatively analyzed here.

Details

Multidiscipline Modeling in Materials and Structures, vol. 16 no. 2
Type: Research Article
ISSN: 1573-6105

Keywords

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Article
Publication date: 20 June 2016

Robert Freeman Cartwright and Suzanna J. Opree

This study aims to investigate emerging adults’ emotional responses to a commercial with materialistic cues, and the commercial’s perceived and actual effect on…

Abstract

Purpose

This study aims to investigate emerging adults’ emotional responses to a commercial with materialistic cues, and the commercial’s perceived and actual effect on materialism – taking the role of pre-existing attitudes toward advertising into account.

Design/methodology/approach

The paper used a mixed-method design to gauge emotions evoked by materialistic cues both qualitatively and quantitatively. Emotions were assessed using both open-ended and close-ended questions. Perceived effectiveness was also measured using close-ended questions. To establish the commercial’s actual effect, an online experiment was conducted. In total, 179 individuals between the ages of 18 and 25 years participated.

Findings

Emerging adults’ pre-existing attitudes toward advertising predicted their emotional responses toward a commercial with materialistic cues (i.e. influencing whether they are negative, neutral or positive) as well as the perceived effectiveness of materialistic cues in advertising. A one-time exposure to a commercial with materialistic cues does not increase materialism.

Practical implications

Emerging adults who dislike advertising, tend to also dislike advertising with materialistic cues and perceive it as less effective. However, young consumers with an interest in advertising do appreciate the use of materialistic cues and perceive them as being effective. Although no actual effect was found, this could be a reason for advertisers to use materialistic cues.

Originality/value

This paper is the first to investigate consumers’ emotions toward materialistic cues, and to study their perceived and actual effect. Moreover, it is the first to examine the link between advertising exposure and materialism among emerging adults.

Details

Young Consumers, vol. 17 no. 2
Type: Research Article
ISSN: 1747-3616

Keywords

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Article
Publication date: 28 May 2020

Ching-Shan Chen

Taiwan experiences frequent seismic activity. Major earthquakes in recent history have seriously damaged the school buildings. School buildings in Taiwan are intended to…

Abstract

Purpose

Taiwan experiences frequent seismic activity. Major earthquakes in recent history have seriously damaged the school buildings. School buildings in Taiwan are intended to serve both as places of education and as temporary shelters in the aftermath of major earthquakes. Therefore, the seismic performance assessments of school buildings are critical issues that deserve investigation.

Design/methodology/approach

This paper develops a methodology that uses principal component analysis to generalize the seismic factors from the basic seismic parameters of school buildings, uses data mining to cluster different school building sizes and uses grey theory to analyze the relationship between seismic factors and the seismic performance of school buildings. Additionally, this paper employs the Artificial Neural Network (ANN) to deduce the seismic assessment model for school buildings. Finally, it adopts support vector machine to validate the ANN’s deductive results.

Findings

An empirical study was conducted on 326 school buildings in the central area of Taichung City, Taiwan, to illustrate the effectiveness of the proposed approach. Results show that thickness of wall and width of middle-row column relate significantly with school-building seismic performance.

Originality/value

This paper provides a model that structural engineers or architects may use to design school buildings that are adequately resistant to earthquakes as well as a reference for future academic research.

Details

Engineering Computations, vol. 37 no. 9
Type: Research Article
ISSN: 0264-4401

Keywords

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