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Depression is a common and serious medical illness, considered as a public health issue because it interferes with the interpersonal, social and professional functioning of the individual, and its frequency is constantly increasing. According to a recent review, approximately 34 per cent of nursing students had experienced depression worldwide. The university period may represent a moment in which the mental well-being of students is subjected to stress with a relative predisposition to the development of diseases related to mood disorders. The purpose of this study is to estimate the prevalence and examine the socio-demographic correlates of depressive symptomatology.

In April 2019, a questionnaire was administered to all the nursing students of University of Palermo of the three years of course, accompanied by informed consent. Multivariable logistic regression was performed. The statistical significance level chosen for all analyses was 0.05. The results were analyzed using the STATA statistical software version 14. Results are expressed as adjusted odds ratio (aOR) with 95 per cent confidence intervals.

The sample consists of 493 students who completed the questionnaire, and the average age of the sample participants is 21.88 years. The multivariable logistic regression model shows that the risk to have depressive symptomatology is significantly associated with the following independent variables: female gender (aOR 1.91), being single (aOR 1.87), second year of study (aOR 1.94), third year of study (aOR 1.92), not performing regular physical activity (aOR 1.78) and perceived low health status (aOR 3.08).

This study shows that belonging to the female gender, being further along in the years of study, having a chronic illness and perceiving a low state of health are all factors that can increase the risk of developing the symptoms of depression; rather, regular physical activity, friendship and romantic relationships can be considered factors protecting them from the risk of falling into depression that can undermine both the study and work performance. Certainly, it is important to analyze all the involved variables to improve the global health not only of the nursing students but of all the students.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

The purpose of this paper is to present a full 3D Computational Fluid Dynamics (CFD) analysis of the flow field through hydraulic directional proportional valves, in order to accurately predict the flow forces acting on the spool and to overcome the limitations of two-dimensional (2D) and simplified three-dimensional (3D) models.

A full 3D CAD representation is proposed as a general approach to reproduce the geometry of an existing valve in full detail; then, unstructured computational grids, which identify peculiar positions of the spool travel, are generated by means of the mesh generation tool Gambit. The computational grids are imported into the commercial CFD code Fluent, where the flow equations are solved assuming that the flow is steady and incompressible. To validate the proposed computational procedure, the predicted flow rates and flow forces are compared with the corresponding experimental data.

The superposition between numerical and experimental curves demonstrates that the proposed full 3D numerical analysis is more effective than the simplified 3D flow model that was previously proposed by the same authors.

The presented full 3D fluid dynamic analysis can be employed for the fluid-dynamic design optimization of the sliding spool and, more generally, of the internal profiles of the valve, with the objective of reducing the flow forces and thus the required control force.

The paper proposes a new computational strategy that is capable of recognizing all 3D geometrical details of a hydraulic directional proportional valve and that provides a significant improvement with respect to 2D and partially 3D approaches.

The controversy about performance ethnography and other new modes of sociological reporting in the US tends to be highly partisan and often uninformed. Toscano, one of a handful of symbolic interactionists in Italy, places new modes of reporting, which he calls “artistic performances,” in the proper historical and contextual perspective. He points out that the boundaries between art and everyday life and art and science are changing and can no longer be viewed as dichotomous and it is time to redefine the fluid relation between these different realms.Toscano identifies C. Wright Mills as the first sociologist to stress the relationship between the arts and sociology to the point of referring to his work as a “sociological poem.” Not coincidentally Norman Denzin and other supporters of new mode of sociological reporting invoke a return to C. Wright Mills, not only for his poetics of expression but for his quest and passion to help the downtrodden.Toscano analyzes the artistic productions of Goffman, Denzin, and others, focusing on the production of new sociologies that are no longer mere “texts” but become “performances.” He realizes that performance can only partially communicate the emotional struggle of those we study. Yet with its pathos and its passion performance can begin to melt the crystal palace of modernistic meta-theoretical sociology. Andrea Fontana; University of Nevada, Las Vegas

Recent regulatory changes in Europe have promoted non-financial reporting practices (e.g., Directive, 2014/95/EU) and gender diversity in decision-making positions. Special attention is devoted to promoting the gender balance on corporate boards as a key mechanism to enhance corporate governance effectiveness and better address multiple stakeholders' needs. With this in mind, this study intends to examine the impact of boardroom gender diversity on Environmental Social Governance (ESG) disclosure practices in the European listed firms' context.

The study applies different panel data models on an extended sample of 1,392 firms from 21 European Union (EU) countries for six years (2014–2019).

Findings allow to spotlight the positive role exerted by the presence of women directors on the boards in enhancing ESG disclosure, both at the overall and specific (individual ESG scores) level.

Policymakers and regulators might consider the study's evidence as a stimulus to continue in promoting strategic actions and reforms that foster gender equality and balance in corporate decision-making positions.

Creating a heterogeneous and diversified board of directors may support implementing a “sustainable corporate governance” recently claimed by the EC.

The study contributes to the literature by disentangling the links between gender diversity and ESG disclosure over a period that covers a long season of European regulations and measures that affected both non-financial reporting practices and the board of directors' composition. Accordingly, it can contribute to enhancing the practical and theoretical understanding of the pivotal role that gender diversity may exert in strengthening corporate governance and, in turn, corporate transparency and accountability behaviours about non-financial issues.

This study examines the relationships between the sizes of Coop Alleanza 3.0 retail outlets and indicators (in value) of surplus food (SF), real food donation (FD) and potential food waste (FW) from 2013 to 2019.

Retail outlets were grouped by size class and geographic macro-area. The authors adopt a procedure composed of Kendall's tau-b coefficient with ties (ttest) and the coefficient of determination (R²). The authors studied bread, pastries, fruits and vegetables as representative food categories.

Among the hypermarket group (Emilia-Romagna Region and those in group with Apulia Region), the study found the t-test with many high negative relationship and related R² high. Results showed that size significantly influenced the trends of the indicators for the food categories analyzed. This allowed the authors to hypothesize the presence of inefficiencies in these groups.

From a practical point of view, the procedure can provide Coop Alleanza 3.0, with a dashboard to analyze surplus food management (SFM) progress within its retail groups. This can provide a warning signal (WS) to trigger a management control system. If necessary, it can lead to corrective measures, such as internal optimization, by adopting appropriate work procedures. In this sense, the procedure is scalable and transferable at the international middle and micro-scales. This approach facilitates the transition to a retail circular economy transition.

The 16th ELAG (European Library Automation Group) meeting took place in Ravenna, 1–3 April 1992. As usual the seminar comprised papers on a specific theme, round table discussions of developments in various countries and workshops on particular topics. The seminar, namely ILL in networks attracted about 90 colleagues from 21 European countries. Compared to previous meetings 50% more colleagues attended and 30% more countries were represented. The host country, Italy, sent the most extensive delegation, namely 15 persons, and Norway was represented by 11 members. It was a pleasure to welcome colleagues from Czechoslovakia, Hungary, Slovenia and Croatia. The Spanish delegation was remarkably strong with six representatives.

The purpose of this paper is to investigate the effects of unanticipated monetary policy innovations on output and price for Ethiopia from 1991:Q1 to 2016:Q1.

Short run and long run identification schemes on structural vector autoregressive model are employed in this study.

The impulse response function results generated show that while a positive shock in interest rate causes a reduction in output and price puzzle, a positive shock to broad money supply has a positive and significant effect on output and price. A positive shock in real effective exchange rate has also an expansionary, though insignificant, effect on impact on both output and price. These results are especially true for the short run identification scheme. As to the results from the variance decomposition, the study shows that the highest variation in output and price is caused by broad money supply shock in the short run.

It adds to the scarce empirical literature on the effects of monetary policy innovations on the Ethiopian economy.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.