1,720,978 research outputs found
Il bilancio di esercizio delle imprese
No full textIl contributo riguarda i criteri di valutazione delle classi di bilancio, così come riformati dal D. Lgs. 139/201
Cap. 5 La determinazione del danno in sede civilistica e in sede penale
No full textIl volume approfondisce gli elementi di maggiore rilevanza per gli aziendalisti, anche attraverso la predisposizione di specifiche definizioni utili per
approfondire tematiche teoriche ed operative
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Use and Abuse of Privileged Information in Italian Listed Companies
Full text linkPrivileged information has significant importance to listed companies, given both the extent of the markets in which
it is used and the relevant effects that it can produce on the prices of financial instruments. The term “privileged
information” means information that has not yet been made known to the public, which, if disclosed, is able to
affect significantly the prices of the securities of listed issuers. This article aims to prove that in many cases, the
effects of privileged information can be adequately represented in financial statements, despite their “confidential” nature.
For this purpose, this research proposes the existence of a relationship—which can be virtuous or vicious—between
financial statements and privileged information. In order to demonstate this thesis, the author carried out an
empirical survey concerning both the economic and the legal sector. For the first one, the research considered the
price-sensitive information published by companies listed on the Italian Stock Exchange during the first half of
2018, and the result shows that a lot of privileged information is able to generate accounting effects; for the second
one, the empirical survey analyzed some significant judgments passed by the Italian Court of Cassation in the
2000s which confirm the companies’ violation of the duty to present privileged information in financial statements
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
THE ROLE OF THE FIRM IN FIGHTING POVERTY DURING THE PANDEMIC: THE ITALIAN SYNERGY OF BARILLA-CARITAS
No full textThe aim of this research is to study firms as a means of distribution, and not only of production, of wealth. In crisis and emergency situations, such as the one caused by the COVID-19 pandemic,
a particularly serious problem of growing and widespread poverty emerges. The author believes that
in these situations the ethical function of firms becomes central. This function can be carried out effectively not only through the efficient management of the firm, but also through ethical actions, as the
creation of alliances and synergies between businesses and the Church, which help the processes of
distribution of wealth in society, in general, and in the weaker social classes in particular
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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