https://hdl.handle.net/10807/200 2026-11-06T08:28:32Z https://hdl.handle.net/10807/350556 Titolo: L'addizionale provinciale all'accisa sull'energia elettrica è costituzionalmente illegittima per contrasto con il diritto europeo Autori: Serafino Sandro Masoni Abstract: L’addizionale provinciale all’accisa sull’energia elettrica di cui all’art. 6, commi 1, lettera c), e 2, del d.l. n. 511 del 1988, come convertito e sostituito, è costituzionalmente illegittima per violazione degli artt. 11 e 117, primo comma, Cost., in relazione all’art. 1, paragrafo 2, della direttiva 2008/118/CE, in quanto viola il requisito della finalità specifica, richiesto da tale disposizione per adottare imposte indirette, diverse dalle accise, sui prodotti elencati all’articolo 1, paragrafo 1, della medesima direttiva. 2026-01-01T00:00:00Z https://hdl.handle.net/10807/350538 Titolo: Case Studies with the Rorschach Test: A Systematic Literature Review Autori: Milesi, Aurora; Aschieri, Filippo Abstract: This systematic review provides the first comprehensive synthesis of Rorschach case reports published over the past 50 years. A total of 217 articles published between 1974 and 2025 were identified through searches in Scopus, PsycInfo, and PubMed, complemented by manual screening of the Journal of Personality Assessment, Rorschachiana, and the Therapeutic Assessment Bibliography. Publication volume increased steadily across decades. Exner’s Comprehensive System was the most frequently used coding system, followed by the School of Paris and, more recently, R-PAS. Strong associations emerged between coding systems and language of publication: CS and R-PAS articles were published almost exclusively in English, whereas School of Paris contributions appeared predominantly in French. R-PAS case studies were more often published in higher-ranked journals, whereas School of Paris contributions appeared more frequently in non-indexed journals. Most case reports focused on children, adolescents, and young adults, although demographic variables such as ethnicity and cultural background were rarely reported. The Rorschach was used primarily in clinical settings, commonly within multimethod assessments integrating psychostructural and psychodynamic perspectives. Reporting transparency varied considerably, highlighting the need for clearer reporting standards and greater openness in future Rorschach case study publications. 2026-01-01T00:00:00Z https://hdl.handle.net/10807/350536 Titolo: Il percorso faticoso verso la non irrilevanza dell'art. 27 Cost. rispetto alle previsioni edittali Autori: Eusebi L Abstract: Il testo muove dall’importante sentenza n. 202/2025 della Corte costituzionale, che giudica illegittima la mancata previsione dell’attenuante relativa a casi di minore gravità del fatto circa il delitto di cui all’art. 609-octies c.p. (violenza sessuale di gruppo), invece prevista dall’art. 609-bis c.p. (violenza sessuale), ritenendo sussistente in tale discrasia la «violazione del principio di proporzionalità della pena nonché del principio di ragionevolezza intrinseca, desumibili dagli artt. 3 e 27 Cost.». Si constata, in questa prospettiva, come sia andata strutturandosi un’estensione del giudizio di conformità alla finalizzazione rieducativa delle pene richiesta dall’art. 27, co. 3, Cost. non più riguardante le sole norme sull’esecuzione penale, ma anche le scelte sanzionatorie operate dalle norme incriminatrici. Si approfondisce, pertanto, il significato della nozione di proporzionalità con riguardo alla sistematica delle pene, individuando, altresì, fattispecie le cui opzioni sanzionatorie esigerebbero uno scrutinio urgente di proporzionalità. Nel contempo, rimarcandosi come un utilizzo univoco del paradigma della proporzionalità da parte della Corte costituzionale non possa dirsi tuttora acquisito, vengono proposte valutazioni critiche circa alcune pronunce recenti della medesima Corte che non hanno riconosciuto, in merito a casistiche particolarmente delicate, la violazione di tale paradigma. 2026-01-01T00:00:00Z https://hdl.handle.net/10807/350518 Titolo: Reviewing the literature on audit teams: moving forward what we know in light of the emergence of new technologies Autori: Cameran, Mara; Ditillo, Angelo; Pettinicchio, Angela Kate Abstract: Purpose – Audit teams are a fascinating area of research, and their relevance has been more and more widely recognised in both theory and practice. The objective of this paper is to analyse the papers that, over the last two decades, have investigated different aspects of audit teams and to draw some conclusions on the state of the art in this field. Design/methodology/approach – Firstly, we conducted a descriptive analysis of the papers published on the topic and a bibliometric review of the literature using social network analysis (SNA). Secondly, we examined the specific contents of all the papers published on audit teams and critically assessed them. We adapted the framework by Georganta et al. (2024) and classified contributions in relation to dimensions that affect audit teams' outcomes. We then considered the impact that the evolution of technology has on audit teams. To do this, we relied on the existing evidence from studies that analysed the impact of new technology on audit activities. Finally, we summarised our conclusions, highlighting the avenues for future research, as well as policy implications. The authors declare that AI tools were used solely for checking the syntax and grammar of the text, with the aim of improving correctness and clarity. Findings – Our analysis shows some fragmentation in the literature due to the rather limited focus on audit teams as the main unit of analysis. In addition, it reveals the potential characteristics of an “ideal” audit team and the profiles of its members, a number of features within the audit procedures that are beneficial to audit outcomes, and the impact of softer dimensions on the outcomes of the auditing process. It also reconsiders the conclusions achieved in the past research, in light of the advent of new technologies. Finally, we propose avenues for future research, as well as policy implications. Originality/value – Audit teams play a pivotal role in determining audit outcomes. This is widely recognised nowadays in both theory and practice and is confirmed by the Public Company Accounting Oversight Board (PCAOB), which highlights that the specifics of audit teams are key to achieving audit quality (PCAOB, 2015). It is therefore crucially important to understand what we know about the characteristics and functioning of auditing teams, as well as their consequences. So far, no attempt has been made to systematically review the literature that explicitly focuses on audit teams. While there are studies that review various dimensions of auditing, such as audit fees and audit partners (Hay et al., 2006; Lennox and Wu, 2018; Simnett and Trotman, 2018), none has considered audit teams as the unit of analysis. Our objective is to fill this void. 2026-01-01T00:00:00Z