Accounting practices in Italian higher education system

Lo scopo di questo documento \ue8 di indagare se i sistemi e le tecniche contabili utilizzati nel sistema di istruzione superiore in Italia consentono agli utenti chiave di disporre di informazioni utili per un processo decisionale razionale. Il documento si sviluppa su un caso specifico, il contesto italiano delle universit\ue0 statali e non statali. La ricerca \ue8 condotta attraverso un sondaggio indirizzato a tutte le universit\ue0 italiane e indaga le condizioni contabili durante l'anno accademico 2008-2009. Rivela l'approccio pi\uf9 comune alla costruzione del sistema informativo contabile e al livello di diffusione e sviluppo delle tecniche di contabilit\ue0 dei costi, identificando le aree di miglioramento.The aim of this paper is to investigate whether the accounting systems and techniques in use in higher education system in Italy allow key users to have useful information for a rational decision-making process. The paper develops on a specific case, the Italian context of state and non-state universities. The research is conducted through a survey addressed to all Italian universities and investigates accounting conditions during the academic year 2008-2009. It reveals the most common approach to the building of the accounting information system and the level of diffusion and development of cost accounting techniques, identifying areas of improvement

Action-gradient-minimizing pseudo-orbits and almost-invariant tori

Transport in near-integrable, but partially chaotic, $1 1/2$ degree-of-freedom Hamiltonian systems is blocked by invariant tori and is reduced at \emph{almost}-invariant tori, both associated with the invariant tori of a neighboring integrable system. "Almost invariant" tori with rational rotation number can be defined using continuous families of periodic \emph{pseudo-orbits} to foliate the surfaces, while irrational-rotation-number tori can be defined by nesting with sequences of such rational tori. Three definitions of "pseudo-orbit," \emph{action-gradient--minimizing} (AGMin), \emph{quadratic-flux-minimizing} (QFMin) and \emph{ghost} orbits, based on variants of Hamilton's Principle, use different strategies to extremize the action as closely as possible. Equivalent Lagrangian (configuration-space action) and Hamiltonian (phase-space action) formulations, and a new approach to visualizing action-minimizing and minimax orbits based on AGMin pseudo-orbits, are presented.Comment: Accepted for publication in a special issue of Communications in Nonlinear Science and Numerical Simulation (CNSNS) entitled "The mathematical structure of fluids and plasmas : a volume dedicated to the 60th birthday of Phil Morrison

Four-quark stability

The physics of charm has become one of the best laboratories exposing the limitations of the naive constituent quark model and also giving hints into a more mature description of meson spectroscopy, beyond the simple quark--antiquark configurations. In this talk we review some recent studies of multiquark components in the charm sector and discuss in particular exotic and non-exotic four-quark systems, both with pairwise and many-body forces.Comment: 6 pages. Article based on the presentations by J. Vijande and J.-M. Richard at the Fifth Workshop on Critical Stability, Erice, Sicil

Analysis of Nematic Liquid Crystals with Disclination Lines

We investigate the structure of nematic liquid crystal thin films described by the Landau--de Gennes tensor-valued order parameter with Dirichlet boundary conditions of nonzero degree. We prove that as the elasticity constant goes to zero a limiting uniaxial texture forms with disclination lines corresponding to a finite number of defects, all of degree 1/2 or all of degree -1/2. We also state a result on the limiting behavior of minimizers of the Chern-Simons-Higgs model without magnetic field that follows from a similar proof.Comment: 40 pages, 1 figur

Enhanced Fusion-Evaporation Cross Sections in Neutron-Rich 132^{132}Sn on 64^{64}Ni

Evaporation residue cross sections have been measured with neutron-rich radioactive $^{132}$Sn beams on $^{64}$Ni in the vicinity of the Coulomb barrier. The average beam intensity was $2\times 10^{4}$ particles per second and the smallest cross section measured was less than 5 mb. Large subbarrier fusion enhancement was observed. Coupled-channels calculations taking into account inelastic excitation and neutron transfer underpredict the measured cross sections below the barrier.Comment: 4 pages including 1 table and 3 figure

Magnification devices for endodontic therapy

BACKGROUND: After the introduction of microsurgical principles in endodontics involving new techniques for root canal treatment, there has been a drive to enhance the visualisation of the surgical field. It is important to know if the technical advantages for the operator brought in by magnification devices such as surgical microscopes, endoscopes and magnifying loupes, are also associated with advantages for the patient in terms of improvement of clinical and radiographic outcomes. This version updates the review published in 2009.OBJECTIVES: To evaluate and compare the effects of endodontic treatment performed with the aid of magnification devices versus endodontic treatment without magnification devices. We also aimed to compare the different magnification devices used in endodontics with one another.SEARCH METHODS: The following electronic databases were searched: the Cochrane Oral Health Group Trials Register (to 13 October 2015), the Cochrane Central Register of Controlled Trials (CENTRAL) (The Cochrane Library, 2015, Issue 9), MEDLINE via OVID (1946 to 13 October 2015) and EMBASE via OVID (1980 to 13 October 2015). We searched the US National Institutes of Health Trials Register (http://clinicaltrials.gov) and the WHO Clinical Trials Registry Platform for ongoing trials. No restrictions were placed on the language or date of publication when searching the electronic databases.SELECTION CRITERIA: We considered all randomised controlled trials (RCTs) and quasi-randomised controlled trials comparing endodontic therapy performed with versus without one or more magnification devices, as well as randomised and quasi-randomised trials comparing two or more magnification devices used as an adjunct to endodontic therapy.DATA COLLECTION AND ANALYSIS: We conducted screening of search results independently and in duplicate. We obtained full papers for potentially relevant trials. The Cochrane Collaboration statistical guidelines were to be followed for data synthesis.MAIN RESULTS: No trials met the inclusion criteria for this review.AUTHORS' CONCLUSIONS: No article was identified in the current literature that satisfied the criteria for inclusion. It is unknown if and how the type of magnification device affects the treatment outcome, considering the high number of factors that may have a significant impact on the success of endodontic surgical procedure. This should be investigated by further long-term, well-designed RCTs that conform to the CONSORT statement (www.consort-statement.org/)

Immediate occlusal loading and tilted implants for the rehabilitation of the atrophic edentulous maxilla : 1-year interim results of a multicenter prospective study

The aims of this prospective study were to assess the treatment outcome of immediately loaded full-arch fixed bridges anchored to both tilted and axially placed implants for the rehabilitation of fully edentulous maxillae and to compare the outcome of axial vs. tilted implants. MATERIAL AND METHODS: Forty-one patients with edentulous maxillae were included in the study. Each patient received a full-arch fixed bridge supported by four axial implants and two distal tilted implants. Loading was applied within 48 h from surgery. Patients were scheduled for follow-up at 6 months, 1 year and annually up to 5 years. Radiographic evaluation of marginal bone-level change was performed at 1 year. RESULTS: One patient died 4 months after surgery. Thirty patients were followed for a minimum of 1 year (range 3-42 months, mean 22.1 months). Three failures were recorded at 1-year follow-up (two axial implants and one tilted). Two more implants (one tilted and one axially placed) were lost within 18 months of loading. The 1-year implant survival rate was 98.8% for both axial and tilted implants. Prosthesis success rate was 100% at 1 year. Marginal bone loss around axial and tilted implants at 12-month evaluation was similar, being, respectively, 0.9+/-0.4 (standard deviation) mm and 0.8+/-0.5 mm. CONCLUSIONS: The present preliminary data suggest that immediate loading associated with tilted implants could be considered to be a viable treatment modality for the atrophic maxilla and that there does not seem to be a different clinical outcome between tilted and axial implants

Elastic scattering and breakup of 17^F at 10 MeV/nucleon

Angular distributions of fluorine and oxygen produced from 170 MeV 17^F incident on 208^Pb were measured. The elastic scattering data are in good agreement with optical model calculations using a double-folding potential and parameters similar to those obtained from 16^O+208^Pb. A large yield of oxygen was observed near \theta_lab=36 deg. It is reproduced fairly well by a calculation of the (17^F,16^O) breakup, which is dominated by one-proton stripping reactions. The discrepancy between our previous coincidence measurement and theoretical predictions was resolved by including core absorption in the present calculation.Comment: 9 pages, 5 figure

Understanding decision quality through satisfaction

"PAAMS 2014 International Workshops, Salamanca, Spain, June 4-6, 2014. Proceedings"One of the most important factors to determine the success of an or-ganization is the quality of decisions made. In order to improve the decisions taken and to strengthen the competitiveness of organizations, systems such as Group Decision Support Systems (GDSSs) have been strongly developed and studied in recent decades. The amount of GDSSs incorporating automatic nego-tiation mechanisms, such as argumentation, is increasing nowadays. The evalu-ation of these mechanisms and the understanding of their real benefits for the organizations is still a hard challenge. In this article, we propose a model that allows a GDSS to measure the participant’s satisfaction with the decision, con-sidering aspects such as problem evaluation, personality, emotions and expecta-tions. This model is intended to enable the understanding of the decision’s qual-ity achieved with an argumentation system and to evaluate its capability to po-tentiate the decision’s quality. The proposed model validates all the assump-tions found in the literature regarding the participant’s satisfaction.This work is supported by FEDER Funds through the “Programa Operacional Fac-tores de Competitividade - COMPETE” program and by National Funds through FCT “Fundação para a Ciência e a Tecnologia” under the project: FCOMP-01-0124-FEDER-PEst-OE/EEI/UI0760/2011 and SFRH/BD/89697/2012

Repair of large sinus membrane perforations using stabilized collagen barrier membranes : surgical techniques with histologic and radiographic evidence of success

The most frequent intraoperative complication with sinus elevation is perforation of the schneiderian membrane. In most instances, the repair of this perforation is necessary to contain particulate grafting material and complete the procedure. New techniques are presented here for the management of large perforations of the schneiderian membrane. A bioabsorbable collagen membrane is stabilized outside the antrostomy and then folded inward to create either a new superior wall that can obliterate a large perforation or a “pouch” that can completely contain the particulate material. This can make it possible to complete a procedure that otherwise may have had to be aborted by preventing dispersion of the particulate graft within the sinus cavity. Clinical cases are shown, along with follow-up at 6 to 9 months, demonstrating histologic and/or radiographic evidence of success, continued sinus health, and superior vital bone formation. The authors have used this technique on 20 consecutive patients without experiencing any procedural failures