Università del Salento: ESE - Salento University Publishing
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Forecasting audit opinions on financial statements: statistical algorithm or machine learning?
Get PDFThis paper examines the applicability of different algorithms in forecasting the audit opinion on the financial statements of listed companies in Vietnam. We collected data from 492 enterprises listed on the stock market from 2016 to 2020 with 2460 observations, of which 154 observations have audit reports that are unqualified opinions, accounting for 6.26%. We use logistic regression algorithms, decision trees, and random forests. We consider two research models to assess the influence of factors, including groups of financial factors, factors belonging to the Board of Directors, and other factors on the audit report with an unqualified opinion. For model machine learning algorithms, the data is divided into two sets of Training and Testing with a ratio (of 80:20). The Testing dataset is used to evaluate the effectiveness of the predictive model. The results show that the audit opinion of the previous year has the most significant influence on the audit opinion, followed by profit after tax on equity, the ratio of receivables to revenue, and the business size. In particular, the ability to accurately predict the total non-acceptance audit opinion reaches 97% for the random forest algorithm. This study contributes to the current literature by examining which algorithm is appropriate for predicting the auditor's opinion. Furthermore, this research adds empirical findings to the literature on audit reports to make the financial statement audit process more efficient
Halsey’s Hopeless Fountain Kingdom. A transmedial reformulation of Romeo and Juliet
Get PDFThis paper aims at analysing the transmedial reformulation authored by the singer Halsey in her rendering of a Romeo and Juliet’s narrative. After exposing the fundamental principles of transmediality, this study will highlight how Halsey strategically used different media in order to give a more dynamic fruition of her content and augment the audience’ immersion in the universe of Hopeless Fountain Kingdom. The video clips of the songs and their lyrics, which compose the concept album, will be put in comparison with the original Shakespearean play and the aesthetics references to another reformulation of it – namely, Baz Luhrmann’s movie Romeo+Juliet. The objective of the analysis is to enquire into the reformulation strategies of the original source text, which are meant to rework an existing narrative and generate a new version, with profound differences in the story and in the characters’ representation. The analysis will not only highlight the transmedial storytelling techniques; it will also underscore the enduring relevance of transmedia practices in contemporary creative expression
Le espressioni idiomatiche mitologiche sono un tallone d'Achille dei giovani?
Get PDFBehind many Italian’s idioms are hidden mythological figures and stories coming from Greek Mythology. Today, the so-called Gen Z seems to be more and more distant from a well-balanced knowledge of the classical world – partly because the study of epics is not deep enough during school term, partly because models and cultural references have changed. Have these idioms become opaque to them or are they still transparent? By means of a questionnaire to a sample of two High School classes of IIS Carlo Urbani (Roma), the aim of the present intervention is therefore to test the students’ figurative competence regarding ten E.I. related to the classical universe. Based on their answers and hypotheses, this paper then reflects on the frequency of use and intelligibility of these E.I. and suggests different ways to approach young people to the epic while studying
Riscrivere l’uomo, riscrivere il mondo: la potenza creatrice del linguaggio in Midnight’s Children di Salman Rushdie
Get PDFDespite its formal complexity, Midnight’s Children remains one of Salman Rushdie’s greatest commercial successes. Its themes of self-realisation, identity, memory, the individual’s place in History, idealism, and authoritarianism, are still very relevant today. In this article, we will discuss one of the central issues in Salman Rushdie’s novel: the power of imagination and the infinite transformative possibilities of language. By exploring the narrative voice of the novel, as well as its postcolonial and postmodernist background, we intend to highlight how Rushdie demonstrates the creative potential of language and how it can serve a constant transformation of the Self, while also criticising its abuse. Focal to this article is the contrast between three opposing narrative modes, as employed by different characters in the novel: magic realism and realism, autobiographical and historiographical writing, inclusive and sectarian sociopolitical narratives. Nonostante la sua complessità formale, I figli della mezzanotte rimane uno dei maggiori successi commerciali di Salman Rushdie. I suoi temi di auto-realizzazione, identità, memoria, il posto dell'individuo nella Storia, idealismo e autoritarismo, sono a tutt’oggi di grande rilevanza. In questo articolo, discuteremo una delle questioni centrali nel romanzo di Salman Rushdie: il potere dell’immaginazione e le infinite possibilità trasformative del linguaggio. Esplorando la voce narrante del romanzo, nonché il suo retroscena postcoloniale e postmodernista, intendiamo evidenziare come Rushdie dimostri il potenziale creativo del linguaggio, pur criticandone l’abuso, e come esso possa servire una costante trasformazione del Sé. Al centro di questo articolo c’è il contrasto fra tre opposte modalità narrative, impiegate dai diversi personaggi nel romanzo: realismo magico e realismo, scrittura autobiografica e storiografica, narrazioni sociopolitiche inclusive e settarie
La réduction des termes de la construction durable : Un exemple d’économie linguistique ?
Get PDFIn order to verify the validity of the principle of linguistic economy, normally associated with specialised languages, and to assess its scope in emerging fields, we looked at the reduction processes for terms in sustainable construction, a sector belonging to the wider field of sustainability. Using a morphosyntactic approach and a corpus of expert texts written between 2018 and 2022, we have identified types of reduction that play a crucial role in disseminating the principles and values underpinning sustainable development in the field we have chosen to analyse: acronyms, abbreviations and terms composed of the prefix eco and the word carbon. The analysis of these reduced forms of terminology has shown that the economy of language goes beyond purely linguistic aspects and serves the need to communicate good living practices, which link countries beyond national borders
L’orrore sublime. Il Vesuvio tra attrazione turistica e locus horridus
Get PDFSouthern Italy, particularly Campania, has long been associated with stereotypical descriptions such as “Earthly Paradise”, “Arcadia” and “Eden”, but it also has a dark and disturbing, not to say perturbing, side, with places which fall into the category of locus horridus, and are associated with the experience of “sublime horror”. A long excursus is devoted to the genesis, in the British context, of the modern interpretation of notions such as “horror” and “the sublime”, which come together in the oxymoronic concept of “sublime horror”. In order to illustrate the itinerary, we will consider a number of paintings, travelogues and poems by Russian travellers who, following in the footsteps of those who preceded them, especially Goethe and Gregorovius, are confronted with a series of “horrible places”: grandiose spectacles of untamed Nature. The essay focuses in particular on descriptions of Vesuvius, a volcano capable of evoking the emotion of “sublime horror”, and perhaps the most emblematic locus horridus
Napoli e la Campania nelle memorie di Vladimir Vejdle
Get PDFVladimir Veidle, literary critic, art historian, essayist and poet made his first trip to Italy at seventeen in 1912 with his mother and his friend and school companion Alexander Kurenkov. He described the event in his memories Sto dnei schastia ili Moia pervaia Italiia (One Hundred Days of Happiness or my First Italy). The first chapter with the emblematic title Obetovannaia zemlia (The Promised Land) clearly declared that this essay belonged to the tradition of Italian text of Russian culture. One notices especially its affinity with Obrazy Italii (Images of Italy) by Pavel Muratov with whom he shared the idea (although in different terms) that Russia belonged to Europe through its common classical and Christian heredity. The essay blends two themes: the one in a personal diary featuring the author’s own experience and the other devoted to the description of places. Veidle’s Italy showed the beginning of a “new life” both concretely and spiritually. His voyage represented for him the passage from adolescence to youth while the peninsula, like Beatrice for Dante, aroused in him the love associated with artistic sensibility teaching him to learn how to absorb the beauty of cities and countries along with their histories
Two Polish Writers in Calabria: Zofia Sokołowska and Kazimiera Alberti
Get PDFCalabria is an almost unknown land to Polish people, even though many of them visited Sicily (particularly in the eighteenth century) without showing however great interest in this region. Zofia Sokołowska, writer, a friend of Maria Konopnicka is the first Polish tourist who looks at this region with curiosity and describes in detail the train journey from Reggio to Salerno. Kazimiera Alberti, half a century later, remained there for a couple of weeks and discovered another Calabria, its natural beauties as well as historical and cultural aspects. Both descriptions of the journey to Calabria deserve attention and reflection given the commitment of the two authors to present its over-temporal values