How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.     

External R&D,product and process innovation in European manufacturing companies

The Journal of Technology Transfer - We assess the relationship between firms’ Research and Development expenditures over sales and innovation output, measured by three dummies indicating...     

“Without Flinching”: Facing up to Race in Liberal Italy

This article examines the development of racial discourses in Italy during the process of unification and in the following years with respect to some of the fundamental issues experienced by and facing the new nation. Anthropologists and criminologists proselytised the new “science” purporting to have discovered a novel hermeneutic for how Italy should be imagined, moulded and propelled into the future. In this article, the test case provided for how race was engaged within the Italy emerging out of the process of unification is that of the “Assabesi”, six black inhabitants of the small tract of land Italy had acquired in Africa in 1869, who were brought to Italy and displayed at the 1884 National Exhibition held in Turin. As Italy embarked on a period of extended colonial expansion, the questions of race, otherness, citizenship and boundaries became ever more pressing. Through an examination of the vicissitudes and debates surrounding the Assabesi's sojourn in Italy, the article seeks to demonstrate that while racism was one option in how Italy's new black subjects could be categorised and eventually ruled, it always had to contend with powerful and sustained counter‐arguments.     

<Emphasis Type="Italic">Dura lex,sed lex</Emphasis>? Insights from the subjective theory of opportunity cost

Seeking a grounding in Buchanan (Cost and choice: an inquiry in economic theory, 1969) subjective theory of opportunity cost, this paper sets out to fix a notional locus of the law in order to determine the cost of law enforcement. The paper also explores the impact of unlawful activities on the economy and analyses the evolution of individual criminal activities in collective criminal organizations such as the mafia.

RECENT STUDIES ON THE HPV VACCINE GARDASIL: ADDENDUM TO OCTOBER 2008 NOTE

This Note advocates that states require all females entering the sixth grade to be vaccinated with the HPV vaccine Gardasil, as a means of preventing cervical cancer deaths in the United States. States that do pass such a mandate would receive federal funding to help disperse the cost of the expensive three-dose vaccine, especially to those females most in need. Subject to each individual state's mandate, parents would be allowed to opt their children out of such a mandate for either, religious, medical, and/or philosophical reasons.     

The Reconstruction of the Dynamic of a Murder Using 3D Motion Capture and 3D Model Buildings: The Investigation of a Dubious Forensic Case

Photographic surveying is fundamental to crime scene investigation. It is performed using 2D images; however, this method is limited because it does not offer a detailed view. We present a 3D (three‐dimensional) experimental model that has clarified unsolved aspects of a homicide. A woman was found dead in her home. Considering the large number of injuries on the victim, signs of the use of two weapons, and the absence of traces of the killer/s, several hypotheses about the dynamics and the number of offenders were made. The forensic surveys suggested that a single offender had used two weapons at the same time, but this hypothesis was considered to be impossible by investigators. Our 3D model allowed us to experimentally reproduce the murder and compare various dynamics. The model was used as evidence in Court to prove the hypothesis of a single killer and demonstrate that no other people were involved.     

Potentiality of 3D laser profilometry to determine the sequence of homogenous crossing lines on questioned documents

The determination of the sequence of line crossings is still a current problem in the field of forensic documents examination. Optical examination, lifting technique, ESDA technique, and electron microscopy are the most widely used methods for the determination of the writing order of crossing texts. However, at present many examinations of intersecting lines result in an inconclusive opinion, particularly if the same type and colour of ink is involved. This paper presents the potentiality of the 3D laser profilometry, which has been to determine the chronological sequence of homogenous "crossing lines". The laser profilometry, illustrated in this paper, has been developed on a conoscopic holography based system. It is a non-contact three-dimensional measuring system that allows producing holograms, even with incoherent light, with fringe periods that can be measured precisely to determine the exact distance to the point measured. This technique is suitable to obtain a 3D micro-topography with high resolution also on surfaces with unevenness reflectivity (usual for the paper surface). The proposed technique is able to obtained 3D profile in non-invading way. Therefore, the original draft are not physically or chemically modified, allowing a multi-analysis in different times. The experiments performed with line crossings database show that the proposed method is able of "positive identification" of writing sequence in the majority of the tests. In absence of a positive identification, the result has been "inconclusive" (no false determination did occur in this work).     

Islamism in the Diaspora: Palestinian Refugees in Lebanon

In recent years there has been increasing academic interestin Islamism in the Middle East, not least in Palestinian Islamismchampioned by groups such as Hamas and Islamic Jihad, whichare waging a war of attrition against the Israeli occupationof the West Bank and Gaza. There has been less concern withIslamism among the Palestinian refugees dispersed in MiddleEastern countries such as Syria, Jordan and Lebanon. The articleoutlines the sources of Islamism (‘political Islam’)among Palestinian refugees in Lebanon. The rise of Islamismis a complex mix of contingent factors that is fuelled by socialand political deprivation and shaped by divergent views on Palestiniannationalism (secular vs. Islamist), the Islamist revival inLebanon and ‘strategic localization’ that turnsrefugee camps into battlefields between Palestinian factions.The Islamist groups cater for narrowly defined segments of therefugee population and have been unable to attract wider support.Instead, they cater for minor, camp-based constituencies whichcompete with secular groups for internal control of the campsand, by implication, of the Palestinian nationalist cause itself.     

Trends in Contemporary Hermeneutics and Analytical Philosophy

This paper focuses on some issues where the process of convergence between analytical and hermeneutic perspectives, with respect to their general philosophical grounds, mainly turns out to be clear. On the analytical side, the overcoming of logical Neopositivism and radical formalism and the rejection of the atomistic theory of reference by holistic theories of meaning have been the core shifts. On the side of the continental philosophical tradition, the main theoretical change lies in replacing the centrality of the subject with the centrality of language, with its links to the dimension of intersubjectivity. Furthermore, the importance given to concepts such as action and intention, mainly due to the Wittgensteinian connection between language and forms of life, has led to recognising the active role of the subject in the world and the ability of language to be a means for doing things and not just a system of signs representing the world. Such a convergence, though it has not yet been reached, seems to be particularly fertile in the legal domain. Here, for example, some outcomes of speech acts theory fit the hermeneutic view of law.