1,721,265 research outputs found
La prima applicazione dei principi contabili internazionali.
No full textIl libro analizza i principi contabili internazionali e la loro struttura.
Vi e' una serie di esemplificazioni pratiche e le problematiche piu' rilevanti in fase di prima applicazione
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
Il Bilancio secondo gli IAS
No full textL'introduzione dei principi contabili internazionali (IAS/IFRS) rappresenta una rilevante novità per tutti coloro che a vario titolo si interessano al bilancio quale strumento di conoscenza dello stato di salute delle aziende. Con la progressiva globalizzazione dell'attività economica delle imprese appare fondamentale la scelta dell'Unione Europea di creare un comune linguaggio contabile europeo, adottando un corpus di principi contabili quali gli IAS/IFRS. Questi privilegiano una visione del bilancio quale strumento informativo a beneficio di tutti gli stekeholder dell'azienda e, tra questi, i prestatori di capitale di rischio. Questo volume, frutto della collaborazione di diversi studiosi ed esperti, mira a fornire un riferimento sia teorico che operativo attraverso alcuni esempi di supporto
La redazione del bilancio consolidato. Principi e metodi.
No full textIl presente capitolo si propone di descrivere le modalità di interpretazione e analisi del bilancio consolidato al fine dell’apprezzamento dell’economicità di gruppo.
Particolare evidenza è data agli aspetti che caratterizzano e distinguono l’analisi del consolidato da quella del bilancio di esercizio d’impresa, con approfondimenti sugli impatti che le politiche di consolidamento hanno sulla significatività
dei risultati ritraibili dall’analisi stessa.
Le considerazioni riportate prescindono, se non per taluni espliciti riferimenti, da particolari realtà giuridiche. Peraltro, è fatto prevalente riferimento ai gruppi partecipativi, in quanto tipologia di gruppo nettamente più diffusa nel panorama economico attuale. Molte delle considerazioni riportate, tuttavia, sono riferibili,
sia pur con intuitivi aggiustamenti, a tutte le altre tipologie di gruppo evidenziate dalla letteratura economico-aziendale sull’argomento
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
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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