The academic–vocational divide in three Nordic countries : implications for social class and gender

In this study we examine how the academic–vocational divide is manifested today in Finland, Iceland and Sweden in the division between vocationally (VET) and academicallyoriented programmes at the upper-secondary school level. The paper is based on a critical re-analysis of results from previous studies; in it we investigate the implications of this divide for class and gender inequalities. The theoretical lens used for the synthesis is based on Bernstein´s theory of pedagogic codes. In the re-analysis we draw on previous studies of policy, curriculum and educational praxis as well as official statistics. The main conclusions are that contemporary policy and curriculum trends in all three countries are dominated by a neo-liberal discourse stressing principles such as “market relevance” and employability. This trend strengthens the academic–vocational divide, mainly through an organisation of knowledge in VET that separates it from more general and theoretical elements. This trend also seems to affect VET students’ transitions in terms of reduced access to higher education, particularly in male-dominated programmes. We also identify low expectations for VET students, manifested through choice of textbooks and tasks, organisation of teacher teams and the advice of career counsellors.Peer reviewe

'Voluntary' and 'involuntary' early retirement: an international analysis

Recent literature makes a distinction between 'voluntary' and 'involuntary' early retirement, where 'involuntary' early retirement results from employment constraints rather than from a preference for leisure relative to work. This article analyses 'voluntary' and 'involuntary' early retirement based on international microdata covering 19 industrialized countries. The results show that 'involuntary' early retirement is particularly widespread in Continental Europe. Countries facing economic recessions and having strict employment protection legislation have higher shares of 'involuntary' retirements among early retirees. Generous early retirement provisions of the social security system do not only make 'voluntary' early retirement more attractive for individuals, but also induce firms to push more employees to retire early.

Public Italian universities towards accrual accounting and management control

The paper analyzes the accounting, financial reporting and management control systems of the Italian public universities, according to the new legislation (Law 240/2010, Decree 18/2012). This reform includes two important changes: the adoption of accrual accounting and the introduction of a management control system, both mandatory from 1st January 2014. The paper provides a description of the current situation of Italian universities, which allows to understand the reality in which the reform will be implemented and to evaluate whether universities are ready to realize these important changes. For this purpose, an empirical analysis has been conducted, based on the results of a semi-structured questionnaire that was applied to the 67 public universities during the first half of 2013. Survey results indicate that not many universities possess budgeting and accounting reporting systems aligned with the new legislation; however, most of them have executed different types of efforts for the transition process