102,737 research outputs found
Accounting Education for Professional Accountants: Evidence from Italy
No full textIn the last years, the worldwide changes in global, political and financial contexts have gradually modified the approaches to the accounting of national governments and international institutions. In this varying scenario, the International Accounting Standard Board (IASB) and consequently national governments have introduced new accounting standards along with related regulatory changes. These issues are of ever-growing importance when considering that the International Accounting Education Standards Board (IAESB) has recently developed “The basis for conclusions document for 2017-2021 IAESB Strategy and 2017-2018 Work Plan” (IAESB, 2017) with the aim of informing the Board’s deliberations on its future strategy and priorities about the future expectations of professional competence. The aim of this paper is to report the findings of an empirical study on this topic and address the following research question: what are professional accountants’ views on quality in accounting education? This primary research question is expanded to consider professional accountants’ beliefs on the present (what is necessary for their workplace) and future (what will be necessary for their workplace) with respect to quality in accounting education. The survey highlights how professional accountants have more expectations than in the past about their skills. The majority of professional accountants have been transforming themselves into business consultants since they are now required to offer more services than accounting and taxation consultancy. Consequently, there is a growing demand for cooperation with the university world in order to broaden the programs of accounting education with new technical competencies for undergraduate and postgraduate degrees
Financial conditions and financial sustainability in Higher Education: a literature review
No full textThis chapter offers a necessary summary of the key concepts of the financial conditions in the higher education (HE) sector, through a close examination of different approaches.
Focusing on a review of current literature, the chapter provides an overview of the transformation and main uses of performance information in the HE sector as the result of public policy changes. The chapter also defines some of the key theoretical and practical elements to describe the financial conditions and distress of public universities, while also clarifying the distinctive features of financial sustainability. The authors highlight in their closing remarks the implications for future research developments.
These issues touch the core of the financial challenges in the HE sector and require thought and resolution to ensure the long-term success of public universities worldwide
The position paper of the Task Force on Takotsubo syndrome of the European Society of Cardiology: The novelty and the contribution of Italian research
No full textFinancial conditions and financial distress in Higher Education: a narrative literature review
No full textMany countries have recently introduced several incisive reforms in higher education sector, aiming at improving its performance through the introduction of “business-like” management practices into public organisations (BOGT and SCAPENS, 2012). The main aims of these reforms were enhancing institutional autonomy and stressing quality assurance and accountability (NEAVE, 1988; OECD, 2003, 2009; EURYDICE, 2000; 2008), producing several relevant effects, such as a different relationship between central government and each state university, the decentralisation of responsibilities and, especially, an increased attention given to financial budgeting. In particular, central governments are reducing their financial support to universities (as well as local governmental entities), declaring that future assignments of funds will be based on assessments of their performance. By this way, a dominant topic in the literature in recent years is the augmented use of performance information in the public sector. Generally speaking, even if there are divergent opinions about the effectiveness of performance-based accountability structures, scholars have pointed out that these performance-based mechanisms could support, in some ways, both reform state budgets and change service delivery (Hunt, 2008; Kelly et al, 2010).This reform movement aims to get universities out from under bureaucratic regulations, which in the past have obstructed their ability to respond to societal demands, and at the same time to hold them accountable for serving the stakeholders’ needs. Different pieces of research have investigated the effectiveness of these performance-based reforms through both case studies (BANTA et al, 1996) and comprehensive and thorough analyses of public colleges and universities (RABOVSKY, 2012). Assuming as background studies concerning the above-mentioned link between performances and funding, this study would contribute to current literature by investigating the key theoretical elements and methods used to analyze financial conditions and financial distress of public universities, while previous literature has mainly focused on local governmental entities (CARMELI, 2003, 2008; JONES and WALKER, 2007)
Adjuvant electrochemotherapy in veterinary patients: a model for the planning of future therapies in humans
No full textAbstract The treatment of soft tissue tumors needs the coordinated adoption of surgery with radiation therapy and eventually, chemotherapy. The radiation therapy (delivered with a linear accelerator) can be preoperative, intraoperative, or postoperative. In selected patients adjuvant brachytherapy can be adopted. The goal of these associations is to achieve tumor control while maximally preserving the normal tissues from side effects. Unfortunately, the occurrence of local and distant complications is still elevated. Electrochemotherapy is a novel technique that combines the administration of anticancer agents to the application of permeabilizing pulses in order to increase the uptake of antitumor molecules. While its use in humans is still confined to the treatment of cutaneous neoplasms or the palliation of skin tumor metastases, in veterinary oncology this approach is rapidly becoming a primary treatment. This review summarizes the recent progresses in preclinical oncology and their possible transfer to humans.</p
Liver-spleen axis in nonalcoholic fatty liver disease
No full textIntroduction: NAFLD is often under-diagnosed, even though rates of its co-morbidities such as obesity
and type2 diabetes mellitus, prominent statuses of inflammation, are significantly high. The spleen-liver
axis is gaining much credit in the last years like other well-known organ axes.
Areas covered: PubMed/MEDLINE was searched for relevant articles related to concomitant occurrence
of NAFLD and spleen. Areas covered in this review include: (1) updated findings of spleen dimensions at
ultrasonography, (2) discussion of current data on pathophysiological connections between obesityrelated NAFLD and increased volume of the spleen, and (3) analysis of current immune-mediated
mechanisms characterizing the so.called chronic low-grade inflammation leading to insulin resistance.
Expert opinion: The advances in explaining mechanisms underlying the spleen involvement in immune
regulation, coupled with research about the role of spleen in NAFLD, could impact real world outcomes
through establishing better tools for a precocious diagnosis. Using both liver and spleen ultrasonography, technique largely dealt with in this review, could expand the possibility to cover an adequate
diagnostic path toward NAFLD, reaching a good sensibility and specificity
Dynamical localization of interacting ultracold atomic kicked rotors
No full textWe study a system of two atomic quantum kicked rotors with hard-core interaction. This system shows different dynamical behavior depending on the value of the kick period. In particular, we find that for periods close to resonance, the system shows a crossover from quantum resonance to dynamical localization. We characterize this crossover by the analysis of momenta distribution and density probability function in the configuration space, and discuss the role of the hard-core interaction on the dynamical localization by comparing it to the free-bosons case. In particular we note that dynamical localization of the center of mass persists even in the presence of strong interaction among the atoms. Some experimental proposals are also discusse
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