1,721,018 research outputs found
Governo e gestione delle performance d'impresa
No full textNegli ultimi anni il dibattito sulla corporate governance si è concentrato fortemente sul tema delle regole, dando particolare rilevanza ad una visione contrattualistica dell'azienda e delle sue relazioni con i diversi stakeholders. Tuttavia recenti episodi di bancarotta fraudolenta e crisi, che hanno interessato interi settori dell'economia mondiale, hanno dimostrato che le regole, seppur importanti, da sole non bastano. È pertanto necessario un profondo ripensamento dei contenuti qualificanti la nozione di corporate governance alla luce delle sue molteplici e integrate dimensioni, nonché dell'oggetto stesso dell'azione di governo, ovvero la performance aziendale. A questo scopo, il presente lavoro integra l'analisi della letteratura economico-aziendale sui temi della corporate governance e della performance con le evidenze empiriche ottenute attraverso la somministrazione di un questionario e l'analisi di molteplici casi di studio. Alla stesura del testo hanno collaborato Elena Giovannoni, Emilia Leone, Devid Alloisi, Antonio Novetti, Marta Landi, Cristiano Daolio, Franco Colombo, Elisa Garrapa, Cristina Galgani, Romano Vestrini. Le ricerche contenute in questo volume sono state possibili grazie al prezioso contributo della Fondazione della Banca Monte dei Paschi di Siena
Economic value added
No full textDopo aver introdotto il concetto e i principi generali dell’EVA, nonche ́ i vantaggi dell’utilizzo di tale indicatore rispetto agli indicatori di performance tradizionali (ROI, ROE, etc.), si illustrano le principali rettifiche da apportare a specifiche voci di bilancio, al fine di
recuperare una logica economica, solitamente offuscata da politiche contabili e/o fiscali, e determinare cosı` gli elementi necessari al calcolo dell’EVA. Una volta illustrate le rettifiche ai fini del calcolo dell’EVA, si procede all’esame della stima del calcolo del costo del capitale. Successivamente, si propone un caso esemplificativo in cui si calcola l’EVA di due aziende al fine di confrontarne le performance in termini di creazione di valore. Infine, si presentano, in via conclusiva, i principali benefici e limiti dell’indicatore EVA
Sustainable Development Goals: integrating sustainability initiatives with long term value creation
No full textRedefining Corporate Accountability through Integrated reporting. What happens when values and value creations meet?
No full textThe landscape of corporate reporting is about to change considerably. The concepts, principles, and elements that characterize the way organizations report their annual performances are currently being questioned, debated, and redesigned throughout the world. This is happening as key elements such as capital employed, value creation, and accountability are redefined in practice. What are the types of capital that an organization uses and affects? In what ways is value created and distributed over time? To whom are organizations accountable? A possible answer to these critical questions is offered by Integrated Reporting (IR), a process that results in communicating— through an annual integrated report—value creation over time
Leading practices in integrated reporting: management accountants will guide their companies on the journey to value creation
No full textIntegrated Reporting (IR) is making the leap from promising concept to powerful practice. Released at the end of 2013 by the International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, standards setters, the accounting profession, and nongovernmental organizations (NGOs), the IR Framework has been robustly tested and piloted in 25 countries. As we described in the article “Redefining Corporate Accountability through Integrated Reporting” (Strategic Finance, August 2013) and in our book Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability (Springer, 2013), the Framework was co-created with business and investors and provides an “open” platform for IR to move toward the mainstream. To shed light on the way in which IR is currently being adopted and reflect on the possible opportunities ahead for management accountants and finance professionals, we will explore some leading examples of integrated reporting at Lawson, Inc.; Eni; and SAP
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
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
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
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