1,720,973 research outputs found
Formal networks: the influence of social learning in meta-organisations from commons protection to commons governance
No full textThe governance of shared resources through collective actions to prevent “the tragedy of the commons” has long been a controversial topic in management studies. Hampered by a lack of formal organisational structures, small locally-governed commons are usually managed through informal networks and, hence, largely studied in this context. However, Italy’s formalised network contracts initiative provides a unique and relatively rare opportunity to study how the business-led collective action of a formal meta-organisation influences the use of commons. Using a mixed-methods qualitative approach, this paper reveals how particular organisational features, especially collaborative and social learning, can play a critical role in driving formal meta-organisations towards positive outcomes in three progressive stages: commons protection, commons stewardship, and commons governance. The analysis is framed by two different streams of literature–meta-organisation theory and sustainability science–with implications for the theory and praxis of both
A multiple criteria approach to map ecological-inclusive business models for sustainable development
Full text linkThe paper presents the first attempt to apply a multiple criteria approach to map ecological-inclusive business models and to structure their main features, in terms of sustainable development. Ecological-inclusive business models are presented in this study, and 15 cases pertaining to agro-food organisations located in Sub-Saharan Africa are considered. These companies simultaneously deliver positive social and environmental value, and confirm a well-established market presence. As far as social value is concerned, the companies included in the sample use a Bottom-of-Pyramid approach, involving low-income customers and/or low-income business partners. As for environmental value, all the analysed companies implement frugal innovation or sustainable exploitation of natural resources in the afro-food sector. One of the results that has been achieved is that of disentangling the complexity behind a triple bottom-line business model through a multidimensional analysis framework that identifies the aspects that play a fundamental role in ecological-inclusive business models. An evaluation model and the application of a multiple criteria outranking method are proposed as examples of how some criteria, such as the extent of socio-environmental concerns, strategy orientation and value of partnerships can be used to compare, rank and/or select business models to facilitate decision makers. This work presents the results of an interdisciplinary study on the social entrepreneurship field of knowledge
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
LA RENDICONTAZIONE SOCIALE DEGLI ISTITUTI SCOLASTICI DOCUMENTI DI RICERCA N. 13
No full textNell’anno scolastico 2014/2015 è stata avviata l’attivazione del Sistema Nazionale di Valutazione (SNV) in materia di istruzione e formazione, sul- la base di quanto stabilito dal DPR 28 marzo 2013, n. 80. Tale Sistema pre- vede, in particolare, che tutte le istituzioni scolastiche (statali e paritarie) realizzino un’attività di analisi e di valutazione interna e definiscano un in- sieme di obiettivi ed azioni di miglioramento secondo il percorso delineato dal Rapporto di Autovalutazione (RAV).
Al termine dell’anno scolastico 2016-2017 le istituzioni scolastiche do- vranno pubblicare nel portale “Scuola in chiaro” un rapporto di rendiconta- zione sociale “grazie al quale si diffonderanno i risultati raggiunti, in rela- zione agli obiettivi di miglioramento individuati e perseguiti negli anni pre- cedenti, sia in una dimensione di trasparenza sia in una dimensione di con- divisione e promozione al miglioramento del servizio con la comunità di appartenenza”.
Con questa pubblicazione, il GBS propone una riflessione che si inseri- sce in un processo di crescita nell’ambito della valutazione e rendiconta- zione sociale degli istituti scolastici, fornendo un proprio contributo frutto degli studi delle buone prassi e delle professionalità nazionali e internazio- nali in materia di accountability.
Nel documento si evidenzia, in particolare, la differenza tra un approc- cio di accountability amministrativa, in cui la rendicontazione sociale è im- posta centralmente e in modo uniforme a tutti gli istituti secondo schemi rigidamente prestabiliti a fini di controllo e comparabilità, ed un approccio di accountability cooperativa, in cui la rendicontazione sociale recupera una fondamentale dimensione di condivisione, caratterizzandosi come un pro- cesso volontario che nasce dalla consapevolezza del dovere di render conto ai portatori di interessi (stakeholder) circa l’uso che viene fatto dell’autonomia scolastica.
È quest’ultimo approccio che è stato adottato per la proposta di rendi- contazione sociale di un istituto scolastico di seguito esposta; una proposta
7
che va vista come migliorativa rispetto agli obblighi amministrativi e in- formativi cogenti. Il bilancio sociale valorizza, infatti, tutte le informazioni previste dal rapporto di autovalutazione, integrandole con altre informazio- ni che ne agevolano la fruizione, consentendo alla scuola un maggior coin- volgimento e una maggiore partecipazione negli ambiti in cui opera: una nuova forma di comunicazione inter-istituzionale.
Il presente documento, seguendo il percorso di approfondimento intra- preso dal GBS – Gruppo di studio per il bilancio sociale1 a partire dal 2001, introduce e illustra i principi e le indicazioni procedurali ritenuti essenziali per la redazione del bilancio sociale negli istituti scolastici, in quanto stru- mento capace di rendere più trasparente e comprensibile la loro complessa funzione educativa, favorendo un dialogo interattivo per la collaborazione fra tutti i soggetti coinvolti. Ha così lo scopo di definire principi e indica- zioni per:
‒ guidare gli istituti scolastici (pubblici e privati) nella redazione del bi-
lancio sociale o comunque nella realizzazione di processi di rendiconta- zione sociale, descrivendone il significato ed il contenuto informativo essenziale;
‒ consentire agli stakeholder di conoscere il complesso di risorse, attività e risultati degli istituti scolastici e (per quanto possibile) degli effetti sul contesto di riferimento.
Tali principi e indicazioni, in parte desunti dall’esperienza e dalla dot-
trina, sono stati messi a punto attraverso la discussione e il confronto con i modelli di accountability accreditati a livello internazionale.
Il presente documento è suddiviso in due parti:
‒ la prima (Motivi di fondo e caratteri essenziali) espone gli obiettivi e i
principi che devono presiedere la costruzione e la redazione del bilancio
sociale;
‒ la seconda (Lineamenti di struttura e contenuti) illustra i contenuti delle
sezioni nelle quali è stato suddiviso il bilancio
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
Non-financial Disclosure and Materiality: Exploring the Role of CFOs
No full textThe attention to corporate sustainability has brought non-financial disclosure (NFD) into widespread use. With the rise of NFD, companies face the challenge of determining what information is material. To date, there is a shortage of qualitative studies that investigate how nonfinancial materiality gets defined and implemented in practice. To fill the gap, through a case analysis of two Italian listed companies, this chapter explores the following research questions: Who participates and which is the role of the CFO/controller in the materiality determination process? Whose information needs are primarily addressed when determining what is material or not? The findings show that the key organizational actors involved in the materiality determination process and their roles (including the CFO and the Chief Audit Executive) are different between the two companies and the related materiality assessment is mainly driven by the information needs of capital providers. Instead, the relevant implications for the materiality process to remark are the complexity of the stakeholder audience, the CFO’s skills, and the extension of managerial proxies to the CFO
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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