Abstract:Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates. The most important of these changes have been to the organisation of universities, their recruitment procedures and in terms of improvements to the quality and efficiency of the university system itself. In this perspective, the objective of this research was to carry out a critical analysis of the process of change, with special reference to i… Show more
“…1 Central Primary School organizes students to take part in international tour activities every year and the students have already visited Japan and Italy. This provides students with all kinds of information and creates an atmosphere of spontaneous contact with all kinds of information to expand students' knowledge reserve, which is the basic condition for creation (Lombardi et al, 2015).…”
The purpose of the study is I to make the track of cultivation of creativity clearly show in classroom teaching. Under the further extension of the theory of reconstruction effect of floating chain, this study puts forward eight viewpoints and some concrete cultivation methods for cultivation of creativity in art class. Aiming at the possible problems of cultivation of creativity in art classroom teaching, this study provides examples of cultivation of creativity in art design class, art appreciation class, art creation class, art comprehensive activity class and clay sculpture class. It is found that most of the students do not form psychological illness, but they are affirmed by most teachers that their personality has obvious defects. The theory of reconstruction effect of floating chain reveals how the visual thinking training of art subject affects the development of creativity and explores the effective methods of cultivating students' creativity in art classroom teaching.
“…1 Central Primary School organizes students to take part in international tour activities every year and the students have already visited Japan and Italy. This provides students with all kinds of information and creates an atmosphere of spontaneous contact with all kinds of information to expand students' knowledge reserve, which is the basic condition for creation (Lombardi et al, 2015).…”
The purpose of the study is I to make the track of cultivation of creativity clearly show in classroom teaching. Under the further extension of the theory of reconstruction effect of floating chain, this study puts forward eight viewpoints and some concrete cultivation methods for cultivation of creativity in art class. Aiming at the possible problems of cultivation of creativity in art classroom teaching, this study provides examples of cultivation of creativity in art design class, art appreciation class, art creation class, art comprehensive activity class and clay sculpture class. It is found that most of the students do not form psychological illness, but they are affirmed by most teachers that their personality has obvious defects. The theory of reconstruction effect of floating chain reveals how the visual thinking training of art subject affects the development of creativity and explores the effective methods of cultivating students' creativity in art classroom teaching.
“…Although many scholars are currently carrying out researches on the classification of spontaneous ERP thinking mode and have achieved certain results, attempts to apply such research in the real-time communication of braincomputer interface are still confined to the laboratory research phase. There is still a big gap between the communication speed and the normal processing capacity of human beings (Lombardi et al, 2015). The extraction of signal features is an important factor influencing the classification accuracy of thinking activities.…”
To solve the problem of insufficient feature information obtained by the single feature extraction method. The feature extraction was achieved by autoregressive model (AR) and wavelet transform. After the merging of feature sets, the genetic algorithm is used to select the optimal feature set. To test the validity of the proposed method, it is compared with the feature selection method based on SGA and the filter selection method based on Fisher distance. The classification accuracy of AGA is significantly higher than other methods, and the best pattern recognition performance is obtained. SGA-FS and AGA-FS take classification accuracy as the index to evaluate different feature subsets, so it is expected to obtain better classification results.
“…The introduction of the Reform has stimulated extensive national debate, which has mainly referred to the potentials and limits of the new law (Biondi et al , 2015; Trequattrini et al , 2015), the programming phase concerning the introduction of this Reform (Paolini and Soverchia, 2015; Coran and Pilonato, 2015), critical points of the process of change (Lombardi et al , 2015), institutional and organisational barriers of the process (Gigli and Mariani, 2018), as well as the related technical and accounting problems (Tizzano, 2015; Modugno and Tivan, 2015) and to the governance of universities after the introduction of the Reform (Lucianelli, 2013). Gigli et al (2018a) analysed the effects of the change in accounting logic on the reporting of financial performance of universities.…”
Section: Literature Review and Research Questionsmentioning
Purpose
This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.
Design/methodology/approach
The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.
Findings
This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.
Practical implications
The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.
Originality/value
This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.
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