1,720,970 research outputs found
Corporate Reporting and the Eco-Consciousness: Some Preliminary Evidence from Italian and French Practices
No full textThis chapter deals with the sensibility of selected Italian and French listed corporations towards climate change issues and related disclosure in the light of the recent transposition of Directive 95/2014 into the respective legislations. Af-ter briefly reviewing the path which has brought to the aforementioned directive and how Italy and France have transposed its contents, 8 firms (4 for each coun-try) belonging to the most representative and comparable sectors of the two countries have been selected. Then, selected features related to their Non-Financial Information dealing with climate change aspects have been analyzed using the method of content analysis. The results of this effort is an unweighted climate-related disclosure index, which allows us to resume the state of the art of firms’ eco-consciousness individually, at country level and in comparative terms. Evidence achieved suggest that the directive and its transposition have fostered higher attention to climate change aspects, especially in country with a poor tradition in disclosing Non-Financial Information like Italy. On the other hand, the flexibility agreed by Directive and respective laws rise up questions re-garding whether, to what extent and where information have to be disclosed in order to make possible effective comparisons. At last, the lack, until now, of any attempt to translate in monetary terms effects of climate-related behaviors and actions draws out doubts regarding the consistency of the overall efforts actors involved are spending to enhance the sensibility toward climate change and envi-ronmental issues
Applicazione e potenziamento del PIP (Pandemic Influenza Preparedness Framework) in ambito OMS: un’arma in più per affrontare le fasi successive al picco da Covid-19
No full textPandemic Influenza Preparedness (PIP) Framework, developed by the World Health Organization, is the only existing framework to face a global pan- demic crisis. It is aimed to define a line of intervention which overcomes charac- teristics of health systems and allows the Member States at accessing to vaccines and other benefits. Besides reviewing its evolution, this article attempts to explore whether – and how – PIP could support future political and economic challenges engendered by Covid-19. In the absence of a new global agreement, PIP may represent the first outline of a framework for reacting to the present pandemic crisis. Moreover, a revised and more robust version of PIP may increase preparedness to future health crises
Accounting manipulations in public sector: an empirical analysis of European Union Countries accounts
No full textThis paper detects whether and to what extent accounting manipulations take place during the reconciliation process from government accounts (GA) to national accounts (NA) when preparing the EDP tables required by the European Commission to each country. In the literature, different theories explain the ‘why’ of accounting manipulations and different models exist to detect ‘how’ accounting manipulations occur. However, there are scant of investigations aim to measure the same phenomenon in the public sector. Investigating a period between 2002 and 2020, our findings show that accounting manipulations exist and have a wider diffusion across European countries. We feed the existing literature by highlighting the magnitude of accounting manipulations and to what extent existing differences between the GA and NA would automatically produce biased results. Finally, we design a new path towards selected fine tuning actions of GA and NA standards for the sake of a clearer European Union fiscal policy
Higher Sustainability and Lower Opportunistic Behaviour in Healthcare: A New Framework for Performing Hospital-Based Health Technology Assessment. Sustainability
Full text linkInnovative health technology deployment represents the primary challenge within the sustainability of public health systems. On one hand, new technologies may potentially improve access to care and the quality of services. On the other hand, their rapid evolution and broad implications on existing procedures increase the risk to adopt technologies that are not value for money. As a consequence, Health Technology Assessment (HTA) is a critical process at each level of the National Health System. Focusing on the organisational level, this paper explores the current practices of Hospital-Based HTA (HB-HTA) in terms of management, control and behaviours of various actors involved. Among several tasks, decision-makers are appointed at managing the conflict of interest around health technology development, that could pave the way for corruption or other misleading behaviours. Accordingly, the purpose of the study is proposing a new strategic framework, named Health Technology Balanced Assessment (HTBA), to foster hospital-based health technology management aimed to align strategy and actions. The conceptual model is developed on three perspectives (clinical, economic and organisational) to make the actors involved in the assessment (clinicians, health professionals, hospital managers and patients) aware of the impact of new technology on the value chain. Besides supporting the decision-making process, such a tool represents support for the internal control system as a whole. By promoting structured evaluation, it increases transparency and accountability of public health organisations. Moreover, in the long run, the framework proposed will be useful to reach selected United Nations Sustainable Development Goals (UN SDGs) to enhance the quality of healthcare in the future
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
Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach
Full text linkPurpose – The increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to accountability-based accounting systems. This study aims to explore the debate on accountability for climate change within the integrating thinking (IT) perspective. Ascertaining the most significant trends in the debate around purposes and performance that characterise climate mitigation engagement and their connections, the study would explore if and to what extent organisations are tackling climate actions.
Design/methodology/approach – A narrative review of the extensive academic literature developed from the Kyoto Protocol to date was performed. After selecting a representative sample, papers were analysed with the support of a new analytical framework that involves three dimensions – answerability, enforcement and outcome – and governance schemes that emerge from the involvement of the private and public sector and civil society. With the support of NVivo software, themes arisen were analysed and coded. Key items were labelled, creating specific nodes and synthesised into the proposed framework.
Findings – A “silo approach” largely characterises the debate on accountability for climate change. The most significant reasons behind the shortcomings of extant climate actions may be retrieved firstly in the weakness of the motivations that guide organisations to operate in a climate-friendly way.
Social implications – This study underlines the need for a 360° integrated approach for strategically tackling climate actions.
Originality/value – This study would represent a further step towards an integrated approach for studying organisations behaviours in the “climate war”, embracing the connectivity between purposes and outcomes, capitals and the relationships amongst the various stakeholders
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
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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