1,720,972 research outputs found
Compromisso com a RSE no Pacto Global da Organização das Nações Unidas
Get PDFEn este trabajo se ha analizado el compromiso con la Responsabilidad Social Empresarial (RSE) en Europa buscando verificar si hay diferencias de conducta en función de la región de origen. El compromiso con la RSE se analizó por medio del grado de incumplimiento de la exigencia de divulgación de un informe titulado Communication on Progress por parte del Pacto Global de la Organización de las Naciones Unidas (PG-ONU) y el porcentaje de empresas pioneras en la adhesión al PG-ONU. Se utilizó una muestra de países europeos con empresas subscritas a esta iniciativa de la ONU. Los resultados sugieren que el compromiso con la RSE es mucho más grande por parte de las empresas de los países de Europa Occidental cuando se les compara con los países del ex Bloque Oriental y que es en los países de Europa Occidental, donde la economía coordinada es más fuerte (los países nórdicos), que este compromiso es más grande
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Considerações críticas sobre as abordagens neoclássicas da contabilidade
Get PDFA contabilidade é um instrumento de criação e comunicação de conhecimento, um sistema de conceitos capaz de afectar a forma de pensar a realidade e, por isso, de agir sobre ela. Ela influencia as formas habituais de comunicação e interacção social a percepção da realidade e a elaboração do conhecimento sobre essa realidade. Neste artigo, criticam-se as abordagens da contabilidade baseadas na economia neoclássica. Quer a abordagem neoclássica tradicional quer a abordagem do «novo» institucionalismo económico, que tratam a informação como algo de que os agentes necessitam para tomar decisões e coordenar as suas acções, sendo o problema principal o de minimizar os custos da sua obtenção e transmissão e fazer face aos riscos que a sua ausência acarreta. Nestas abordagens, toma-se difícil analisar os aspectos essenciais da contabilidade relacionados com o facto de ela corresponder a uma linguagem que possibilita a partilha de conhecimento e que requer conceitos partilhados, convenções, regras, rotinas e normas. Uma abordagem mais adequada para a análise da contabilidade seria a do «velho» institucionalismo económico, no qual não se toma o indivíduo como dado e se reconhece que o ambiente institucional e a cultura moldam e constrangem o seu comportamento
Variations on the Author
Get PDF“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
Get PDFWe 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
Ensaios sobre a responsabilidade social corporativa e sua divulgação no setor portuário
No full textTese de Doutoramento em ContabilidadeA Responsabilidade Social Corporativa (RSC) e o seu relato tornaram-se práticas habituais
nas grandes empresas. A investigação sobre tais práticas tornou-se também numa área em
franco crescimento na academia. Apesar disto, as reflexões sobre a RSC no setor portuário são
escassas abrindo portas à investigação. Por isso, apresentamos quatro ensaios que pretendem
colmatar esta lacuna.
O primeiro ensaio apresenta uma revisão de literatura sobre a RSC, explicando-a à luz da
Teoria Institucional. Esta revisão de literatura serve de apoio aos ensaios seguintes, adotando
uma abordagem crítica que expõe certas incoerências e contradições encontradas na literatura.
O segundo ensaio analisa as práticas de relato online da RSC no setor portuário europeu,
observando a extensão e o conteúdo da informação dedicada às matérias sociais e ambientais.
O estudo recorre a uma análise de conteúdo da informação sobre a RSC disponibilizada nas
páginas web de 186 portos europeus e testa a influência de três determinantes do relato da RSC
(dimensão, país de origem e adesão à iniciativa EcoPorts). Concluímos que estes três
determinantes são estatisticamente significativos.
O terceiro ensaio analisa a qualidade dos relatórios de sustentabilidade produzidos pelos
portos ibéricos e publicados na Internet. Este estudo recorre também à análise de conteúdo,
mas agora de um conjunto de 20 relatórios de RSC ibéricos, testando três determinantes do
relato da RSC, dimensão, desempenho económico e tipo de regulação a que os portos estão
sujeitos (voluntária versus obrigatória). Os resultados são discutidos à luz da Teoria Institucional
e revelam a influência da dimensão e do desempenho económico dos portos. Depois de
constatar que em Espanha a regulação do relato da RSC é imposta por lei (coerciva), enquanto
em Portugal a regulação é voluntária, observamos que a regulação coerciva revela maior poder
de homogeneização da qualidade dos relatórios de sustentabilidade. Importa, assim, distinguir
os diferentes tipos de regulação e o impacto que estes possam ter sobre o relato da RSC.
O quarto ensaio analisa o posicionamento dos gestores dos portos portugueses perante a
RSC, adotando o modelo de Oliver (1991) combinado com a perspetiva da RBV. Este estudo
segue uma abordagem qualitativa, recorrendo a três entrevistas semiestruturadas, bem como à
análise de notícias e vídeos difundidos na Internet. Os resultados apontam para estratégias de
aquiescência e compromisso dos gestores dos portos portugueses perante a RSC, observando-se
uma aceitação generalizada das pressões institucionais.Corporate Social Responsibility (CSR) and disclosure have become important for large
corporations. These topics are also increasingly relevant in scholar research. Notwithstanding,
there is a lack of studies on CSR in the seaport sector. Therefore, we present four essays that
aim to close this gap.
The first essay presents a literature review on CSR, using an institutional lens of analysis.
Adopting a critical approach, some inconsistencies and contradictions in the literature are
presented. This literature review is used as background for the other three essays.
Using a content analysis, the second essay analyses the extent and content of social and
environmental information disclosed on the websites of 186 European seaports. This essay aims
to analyze the influence of three determinants of CSR reporting practices (size, country of origin
and adherence to the EcoPorts initiative). The results reveal that the relationship between social
and environmental disclosure and each of these variables is statistically significant.
The third essay examines the quality of sustainability reports published on the Internet by
20 Iberian seaports. This study also uses content analysis, testing three determinants of CSR
reporting practices, size, financial performance and type of regulation (hard versus soft law).
Using an institutional lens of analysis, this study reveals the influence of size and financial
performance of ports on the quality of such reports. After noting that Spanish regulation of CSR
reporting is required by law (mandatory), while in Portugal is voluntary regulation, we observed
that it is coercive regulation that has the greatest homogenization power of the quality of
sustainability reports. Thus, it is always important to distinguish the different types of regulation
and the different impact they may have on CSR reporting.
The fourth essay, which relies on the institutional framework proposed by Oliver (1991)
combined with RBV perspective, examines the strategic position of Portuguese ports managers
regarding institutional pressures of CSR. Based on data collected in three interviews, videos and
news published on the Internet, the essay adopts a qualitative approach. Empirical evidence
suggests that Portuguese ports managers adopted acquiescence and compromise as strategic
responses toward to institutional pressures. The results also suggests a widespread acceptance
of institutional pressures due to legitimacy reasons
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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