1,721,431 research outputs found
Clarke, F J, VX62344
This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/377431Surname: CLARKE
Given Name(s) or Initials: F J
Military Service Number or Last Known Location: VX62344
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 18550191249
Item: [2016.0049.09733] "Clarke, F J, VX62344
Clarke, F A, WX7578
This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/377441Surname: CLARKE
Given Name(s) or Initials: F A
Military Service Number or Last Known Location: WX7578
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 33895191259
Item: [2016.0049.09743] "Clarke, F A, WX7578
Clarke, F W, VX54170
This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/377425Surname: CLARKE
Given Name(s) or Initials: F W
Military Service Number or Last Known Location: VX54170
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 46220191243
Item: [2016.0049.09727] "Clarke, F W, VX54170
Clarke, F J (Frederick James), VX34020
This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/377417Surname: CLARKE
Given Name(s) or Initials: F J (FREDERICK JAMES)
Military Service Number or Last Known Location: VX34020
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 38767191235
Item: [2016.0049.09719] "Clarke, F J (Frederick James), VX34020
Chambers’ CoCoA and Economia Aziendale
At first glance the Italian accounting tradition of Economia Aziendale and Chambers’ system of Continuously Contemporary Accounting (CoCoA) appear extreme opposites. The ex – ante financial calculation of distributable income drawing on the net present values of the aggregative net assets in the former, and in the latter a system of accounting for an all-inclusive income with the separable assets measured in terms of their current cash equivalents, appear irreconcilable, unlikely bedfellows. But the International Financial Reporting Standards present a system using separable and aggregative assets’ fair values and calculations of their net present values in assessing asset impairment. Whether Economia Aziendale and CoCoA are indeed so opposed deserves renewed examination.
Anglo-American accounting, of which expositions of CoCoA are part, is said to lack a business economics tradition of the kind said to justify Economia Aziendale. This stands in stark contrast with European traditions manifested in the Dutch Bedrijfseconomie, the German
Betriebswirtschaft , and the Italian Economia Aziendale. This article seeks to understand that absence by contrasting - the Economia Aziendale framework and accounting theory developed in the Anglo- American tradition. The primary elements of space and time coordination - the lynchpins of the pure theory of the azienda (the core of Economia Aziendale) - are generally regarded as missing in the Anglo-American tradition. But the original construction of Economia Aziendale leads to the generalization that any attempt to determine a firm’s value or to measure and analyse its performance during its lifetime would result in an unacceptable interruption of the space and time coordination, and yield unreliable results. Curiously, the analysis here exposes an unexpected complementarity of Chambers’ CoCoA and some postulates of the pure theory of Economia Aziendale. The theory that has been only partially acceptable to the Anglo-American profession (namely its use of market [fair] values) emerges as highly compatible with the most theoretically extreme in the Italian tradition
Going Beyond Counting First Authors in Author Co-citation Analysis
The 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
“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
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