University of Genoa

• Financial reporting controls are complementary in mitigating earnings management. • Audit quality constrains accrual earnings management. • Corporate governance deters real earnings management. • Accounting enforcement deters income-increasing accrual earnings management. This study examines the association between the three components of the financial reporting control system (auditors, corporate governance, and enforcement) and both accrual (AEM) and real (REM) earnings management across listed companies in 17 EU countries over the period 2012–2018. Our results show that these controls play complementary roles in constraining earnings manipulations. Auditors constrain AEM, independent directors seem to mitigate REM, and enforcement constrains only income-increasing AEM. These findings have policy implications and extend the earnings management literature by providing new insights into the complex relationship between controls and earnings management. Overall, they emphasize the need to adopt a comprehensive view of the system of financial reporting controls and consider its effectiveness with respect to different forms of earnings manipulation.

Understanding the biophysical foundations of coastal systems is essential for sustainable coastal management and rests on the principle of preserving natural capital in at least an intact state. This study applied emergy analysis (expressed in solar emergy joule - sej) to assess the natural capital (NC) and environmental support flows (ENFL) associated with planktonic communities within the three main gulfs (Gaeta, Naples and Salerno) along the coast of the Campania Region (central Tyrrhenian Sea, NW Mediterranean), during two seasonal time-snapshots (autumn 2020 and summer 2021). The results revealed seasonal differences in distinct patterns in system organization and resource dependency. Higher NC stocks (6.26×1010sejm-2) and a more complex food web structure were observed in summer 2021, with increased self-organization and decreased reliance on external input. In contrast, autumn 2020 showed lower natural capital stock (NC: 2.39×1010sejm-2) and a greater demand for environmental support flows (ENFL: 3.88×1010sejm-2day-1), driven by increased rainfall and geothermal heat, which emerged as key drivers of ecosystem dynamics. Furthermore, the NC and ENFL were also translated into monetary equivalents (em€), facilitating interpretation in socio-economic contexts without altering the ecological meaning of the analysis. The results highlight the potential of emergy analysis as a decision-support tool for policymakers for the development of environmentally sound coastal zone management practices and policies.

Neuroendoscopy treats intracranial pathologies through millimeter-scale channels using endoscopes introduced along a straight trajectory from a cranial entry point to the target. The entry point acts as a Remote Center of Motion (RCM), which must remain fixed to follow the surgical plan and avoid damage around the entry point. Existing robotic RCM platforms rely on rigid multi-link structures, increasing complexity and footprint. To mitigate these limitations, we propose a compact dual-joint compliant mechanism for neuroendoscopic manipulation. Building on the Tetra II flexure architecture, we redesigned and optimized the joint for neurosurgical use. The end-effector holder is moved from the central axis to the side to improve visual access, facilitate sterile draping and allow rapid instrument exchange while preserving the RCM constraint. The mechanical design targets directionally uniform stiffness in the working plane while minimizing parasitic RCM displacements. The mechanism uses two identical compliant joints in series, with the connection angle treated as a design variable. For each angle, the response is obtained by analyzing each joint separately in FEM and combining their contributions via rotation matrices. An angular offset of 300° yields near-isotropic stiffness, with a root-mean-square error of 0.90 N/m from an ideal isotropic behavior. A PA12 prototype was tested under 0 . 1 ± 0 . 01 N radial loads. Experimental stiffness differed by ≤ 19% from FEM. The parasitic RCM displacement was 0.032 ± 0.018 mm for a 4.5°shaft rotation, well within the 1 mm neurosurgical tolerance. This dual-joint compliant RCM mechanism offers a practical alternative to conventional rigid-link designs. • Brain endoscopy needs millimetric pivoting to avoid hurting delicate tissue. • Compliant joints keep a stable pivot and remove footprint, friction, wear, backlash. • Dual-compliant joint for robotics neuroendoscopy. • New hybrid methodology for finding stiffness using FEM and rotation matrices.

While extensive research has examined the consequences of objectification in specific contexts (e.g., sexual or workplace settings), little is known about how interpersonal personal relationship is related to objectification. Similarly, although attachment theory explains relational patterns, its connection to interpersonal objectification-particularly via socio-cognitive processes like Theory of Mind (ToM) and empathy-remains largely unexplored. This study addresses these gaps by investigating the relationship between attachment insecurity and objectification of others via ToM and empathy. In three well-powered studies conducted in Poland, the UK, and Italy (N=1222) we found a consistent relationship between attachment avoidance and interpersonal objectification, i.e., the higher the level of attachment avoidance, the higher the tendency to objectify others. Crucially, this relationship was accounted for by levels of ToM (Study 2 & 3) and empathy (Study 3). We discuss the implications of these findings for the literature on attachment styles and objectification, and the importance of integrating these findings into broader models of social and personality psychology.