1,721,041 research outputs found

    How to control environmental strategy?

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    This paper is motivated by an interest in understanding what “environmental measures” are used in corporate reports and how firms might control the environmental strategy. We put forward a framework for the control of the strategic management of environmental issues. This framework is used for an empirical investigation of annual reports and social reports of a sample of large public firms. By using content analysis, our findings show: i) that the firm focuses on strategy formulation and strategy implementation more than on environmental results; ii) what are the most relevant key value drivers and performance indicators in firms’ reporting; iii) that environmental value driver and performance indicators are positively associated with sectors. Indeed, we offer some relevant insights on the relative absence of indicators of competitive advantage and on the predominant use of environmental qualitative and/or non - financial measures. This evidence suggests that there is a lack of consideration for the relationship between environmental strategies and environmental results and there is high variability and limited standardization in environmental practices with implications for both internal and external stakeholders’ view. For the internal stakeholder, it seems that the actual environmental strategy control systems need, first, to develop models and tools with reference to the relationship between environmental performance and financial effects. Instead for external stakeholders, the actual limits in the reporting of environmental measures pose the need to increase the comparability of environmental performance that is still very low. Furthermore, integrating theoretical and empirical findings, we suggest some potential improvements for environmental strategy performance measurement systems

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    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

    Le strategie ambientali e il green-management nel sistema della comunicazione aziendale

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    La sostenibilità ambientale rappresenta un fattore di importanza crescente negli attuali contesti competitivi. La dottrina economico-aziendale mostra sempre maggiore interesse per le relazioni che intercorrono tra strategie ambientali, performance ambientale e comunicazione in ambito ambientale. L’analisi dello stato dell’arte, tuttavia, evidenzia risultati non sempre coincidenti e aree di ricerca inesplorate sia negli studi di strategia che in quelli di comunicazione aziendale. Questo paper riporta uno studio sulla dottrina e i risultati di un’indagine empirica sulle prassi di disclosure delle strategie ambientali e del green management delle aziende italiane. Si distingue rispetto a gli studi precedenti sia per lo specifico oggetto d’indagine, che per il diverso focus sui documenti aziendali. I risultati individuano differenze significative negli aspetti delle strategie ambientali e del green management comunicati da differenti tipologie settoriali di aziende. L’indagine, inoltre, suggerisce una relazione positiva tra comunicazione “obbligatoria” e “volontaria” così come tra comunicazione e possesso di certificazioni ambientali. Infine, sulla base dei risultati ottenuti e delle best practice individuate, propone un modello per l’attuazione, l’analisi e la comunicazione delle strategie ambientali e del green management.Environmental sustainability is an increasingly relevant issue in the current economic context. Prior studies show rising interest in the relationships among environmental strategies, environmental performance and environmental reporting. However, the literature review highlights, on the one hand, results not always consistent and, on the other, unexplored research areas both in strategic management and disclosure studies. This paper reports the results of a literature review and an empirical investigation of environmental strategies and green management into the disclosure practices of Italian firms. It differs from prior environmental reporting studies in that it analyses a more specific topic with a different focus on corporate reports. Our findings show major differences in the environmental disclosure of firms in different sector groups and suggest a positive relation between mandatory and voluntary disclosure as well as between environmental disclosure and environmental certifications. Finally, integrating empirical findings and best practices, we advance a framework for the execution, the analysis and the reporting of environmental strategies and green management

    The early growth of start-ups: innovation matters. Evidence from Italy

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    Purpose: Despite the relevance of innovation in entrepreneurship literature, empirical research on the innovation-performance relationship in start-ups is underdeveloped and shows controversial results. To bridge this gap, the aim of this paper is to investigate the role of innovativeness on new venture performance in the early stage of the life cycle. Design/methodology/approach: Regression modelling and propensity score matching are used to reveal systematic differences in growth between innovative start-ups (ISUPs) and non-innovative start-ups. We use an ad hoc dataset obtained through merging the financial database AIDA with data from administrative sources (Italian Chambers of Commerce and the Italian Ministry for Economic Development). Findings: The results show that differences in growth can be explained by the different levels of innovativeness in new ventures. Moreover, unlike in prior studies, the innovation inputs matter more than innovation outputs. Indeed, the results support the idea that innovation policies can contribute to maximising the potential of start-ups. Practical implications: The findings provide suggestions for policy makers and entrepreneurs to help firms configure ex ante appropriate actions to support the growth of new ventures in the start-up stage. Originality/value: This study is the first to use the new objective measure of start-up innovation, available from the Italian LD 221 register. Second, different types of innovation are investigated as antecedents of firm growth. Third, we employ propensity score matching, which favours revealing systematic differences in growth between ISUPs and non-innovative start-ups. Fourth, the results of our study are the first to offer evidence on the effectiveness of the new Italian sustaining ISUPs policy

    Treatment of Dyslipidaemia in Children

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    Childhood dyslipidaemia is one of the main traditional cardiovascular risk factors that initiate and exacerbate the atherosclerotic process. Healthcare providers may play a key role in the management of children with lipid abnormalities; however, they have to properly evaluate the normal lipid values and know the available treatment options in children and adolescents. Current guidelines recommend healthy behaviours as the first-line treatment for childhood dyslipidaemia. The therapeutic lifestyle changes should focus on dietary modifications, daily physical activity, reduction in body weight and tobacco smoking cessation. Parents play a key role in promoting their children’s healthy habits. In children with more severe forms of lipid abnormalities and in those who do not benefit from healthy behaviours, pharmacological therapy should be considered. Safe and effective medications are already available for children and adolescents. Statins represent the first-line pharmacological option, while ezetimibe and bile acid sequestrants are usually used as second-line drugs. Despite their limited use in children, other lipid-lowering agents (already approved for adults) are currently available or under study for certain categories of paediatric patients (e.g., familial hypercholesterolemia). Further studies are needed to evaluate the long-term efficacy, safety and tolerability of novel lipid-lowering drugs, especially in children

    Variations on the Author

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    “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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