1,720,963 research outputs found
Sustainability accounting tools “in action”: evidence from a survey
No full text23rd CSEAR International Congress on Social and Environmental Accounting Research, 7th – 9th September, St Andrews (UK) (A9
The communication of intellectual capital in the social and sustainability report: evidence from a sample of Italian companies
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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
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
Sustainability accounting in action: Lights and shadows in the Italian context
No full textAbstract This study analyses the use of eight tools for sustainability accounting and the aims of sustainability accounting in decision making. The data, collected through a survey and interviews, indicate that only a small set of experimenter firms use these tools while other firms appear to be more conservative. From a decision making perspective, sustainability accounting is closely associated with the monitoring of internal compliance and efficiency. Unfortunately, sustainability accounting is in a relatively early phase of development and the lack of engagement by most firms is negative for the construction of a more balanced relationship between business and environmental and social issues
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
INVESTIRE IN SICUREZZA NEL SETTORE DELL'IGIENE AMBIENTALE
No full textIl tema della salute e sicurezza sul lavoro nel nostro Paese ha acquisito, a parti-re dall’ultima decade del secolo passato, un interesse sempre maggiore sia a livel-lo di opinione pubblica che aziendale. In generale il dibattito riguardante le dimen-sioni gestionali ed organizzative della sicurezza ha indotto una serie di riflessioni sulla natura del rapporto fra i costi e i benefici che un approccio attento a tali dina-miche può comportare. A livello aziendale l’accresciuta importanza della tematica ha stimolato un numero crescente di aziende a sviluppare sistemi di gestione sem-pre più strutturati al fine di arrivare ad adottare un approccio gestionale proattivo capace di generare numerosi benefici tangibili e intangibili. Questo lavoro, che si focalizza su un settore, quello dell’igiene ambientale, ritenuto particolarmente sen-sibile alla sicurezza sul lavoro, ha l’obiettivo di analizzare il grado di applicazione di specifici strumenti manageriali. In particolare, dopo un iniziale inquadramento del tema, sono mostrati i risultati di un’indagine riguardante le caratteristiche del siste-ma di gestione della salute e sicurezza ed in secondo luogo le evidenze, raccolte mediante uno studio di caso multiplo, relative alla sperimentazione di una scheda per la misurazione dei costi degli infortuni. Il taglio della ricerca risulta utile sia a li-vello scientifico sia a livello operativo, in quanto fornisce una serie di evidenze em-piriche ed indirizzi gestionali capaci di contribuire sia al dibattito accademico, sia alla dimensione operativa aziendale
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