1,721,082 research outputs found
La determinazione del valore economico del capitale d'impresa: uno sguardo oltre i metodi
No full textFinalità e governance nelle imprese: considerazioni critiche sulle modalità di creazione del valore
No full textIl Sistema di Controllo
No full textLa funzione di controllo è divenuta irrinunciabile per guidare e go-vernare in maniera consapevole l’impresa. Alla base di ogni decisione e azione futura deve porsi, infatti, un necessario meccanismo che consenta di monitorare la gestione corrente, prevedendo gli eventi e limitandone gli impatti negativi futuri. L’esigenza di fermarsi e con-trollare ciò che si è svolto nel passato nasce, infatti, dalla più profon-da necessità di monitorare il futuro. In un processo continuo e circo-lare, il controllo segue e supporta, perciò, la pianificazione strategica, non meramente attraverso un’attività di verifica quanto di orienta-mento e guida ad agire per il raggiungimento dei più ampi fini d’impresa
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
THE ROLE OF ACCRUAL ACCOUNTING FOR FINANCIAL SUSTAINABILITY IN LOCAL GOVERNMENTS: A CASE STUDY
Full text linkThis paper aims to deepen the financial condition in the municipality of Rome analyzing the effects of accrual accounting in the financial reports. The study has been focused on a first plan of rebalancing the debts collected over the years, launched in 2008, and on a second one of reducing the expenditures, started in 2015.
The city of Rome represents an interesting case-study because the implemented strategies on financial sustainability have brought some positive effects in a situation of financial crisis. The case study pursues the financial resilience through the combination of capacities and reactions such as management of slack resources, income generation (Barbera et al., 2015) and more attention on the meaning of the measures and indicators coming from the public accounting system
Analisi qualitative e valutazione del capitale
No full textWhen you need to define the value of the capital of a company or a business unit, you
should include in the assessment together with numerical quantities items, also a wide range of qualitative elements. Undoubtedly if we would interested in only evaluating the past
ofa company, a full set ofquantitative data would be enough to draw a conclusion.
However, to define the economic value ofcapital is necessary to define the cash flows that
the company will be able to produce throughout its future activities and the related risk.
In this analysis, to be conducted in a thorough and detailed manner, the evaluator needs to
join the company collaborating directly with company organization. This is, without a
doubt, the most complex and longest part of the evaluation work, and to do that can be
very useful the presence of a formalized management system and, in particular, a quality
management system compliant with ISO 900
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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