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This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

This chapter provides first insights into identities and communities of educational staff in one of the largest, multi-campus universities in Italy. This group of managers refers to those supporting teaching and learning in the light of emerging demands from the European strategy for universities which is positioning education at the frontline in today’s higher education institutions (HEIs).

These insights are compared with common issues surveyed among research managers and administrators (RMAs) working in the same as well as in other international HEIs using Evans’ ‘restricted’ and ‘extended’ models of professionalism.

Among findings, educational managers (EM) show awareness of their identity only as ‘professionals’ while RMAs may feel like ‘hybrid’ profiles. Unlike RMAs, EM report not having a strong sense of belonging to one community but feeling like they belong to a plethora of groups. In conclusion, there are no dominant ‘extended’ or ‘restricted’ traits for any of the two groups and they have both these attitudes to a certain extent as the results of this chapter will further explain.

This work aims to investigate the current financial structure of Italian agri-food micro, small and medium enterprises (MSMEs) to understand how MSMEs face innovation challenges, which are also required to support sustainable development.

To reach the goal, an empirical longitudinal analysis is performed on a sample of Italian agri-food firms. In detail, to highlight the changes in the use of financial sources between 2013 and 2019, a descriptive ratio analysis is carried out on the data extracted by the AIDA database. In addition, statistical analyses were performed, including t-tests and U Mann–Whitney. Finally, a fixed-effects model is created to analyse the panel data. To ensure homogeneity, the sub-sectors of production and transformation are separately considered.

The financial structure analysis shows an increase in the equity percentage in the funding sources, attributable to an attempt to compensate for the reduction of banks' funding. However, even though this change has not compromised firms' profitability, the undercapitalisation of companies is still present. Therefore, more equity investments are required to support the innovation process.

The value of the present research is to highlight the choice of using new alternative financing sources instead of traditional banks' credit to implement sustainable and innovative development Italian agri-food sector (AFS). This choice is forced by reducing finance from banks and other financial institutions because of the credit crunch. This issue is even more relevant, considering that MSMEs have structural financial problems but have to fulfil the mission of pursuing innovation in the same way as large companies. Therefore, this paper expands the literature on agri-food, delving into an issue typical of MSMEs and combining agri-food with the need for innovation.

Porous implant surface is shown to facilitate bone in-growth and cell attachment, improving overall osteointegration, while providing adequate mechanical integrity. Recently, biodegradable material possessing such superior properties has been the focus with an aim of revolutionizing implant’s design, material and performance. This paper aims to present a comprehensive investigation into the design and development of low elastic modulus porous biodegradable Mg-3Si-5HA composite by mechanical alloying and spark plasma sintering (MA-SPS) technique.

This paper presents a comprehensive investigation into the design and development of low elastic modulus porous biodegradable Mg-3Si-5HA composite by MA-SPS technique. As the key alloying elements, HA powders with an appropriate proportion weight 5 and 10 are mixed with the base elemental magnesium (Mg) particles to form the composites of potentially variable porosity and mechanical property. The aim is to investigate the performance of the synthesized composites of Mg-3Si together with HA in terms of mechanical integrity hardness and Young’s moduli corrosion resistance and in-vitro bioactivity.

Mechanical and surface characterization results indicate that alloying of Si leads to the formation of fine Mg2 Si eutectic dense structure, hence increasing hardness while reducing the ductility of the composite. On the other hand, the allying of HA in Mg-3Si matrix leads to the formation of structural porosity (5-13 per cent), thus resulting in low Young’s moduli. It is hypothesized that biocompatible phases formed within the composite enhanced the corrosion performance and bio-mechanical integrity of the composite. The degradation rate of Mg-3Si composite was reduced from 2.05 mm/year to 1.19 mm/year by the alloying of HA elements. Moreover, the fabricated composites showed an excellent bioactivity and offered a channel/interface to MG-63 cells for attachment, proliferation and differentiation.

Overall, the findings suggest that the Mg-3Si-HA composite fabricated by MA and plasma sintering may be considered as a potential biodegradable material for orthopedic application.