1,720,994 research outputs found
La connessione delle informazioni nel Report Integrato
No full textÈ ormai ampiamente assodato che alle
risorse intangibili è imputabile un’ampia
quota del valore che viene creato dalle
organizzazioni. È peraltro altrettanto
chiaro che attraverso la rappresentazione,
misurazione e narrazione di tali risorse
nel business reporting, che passa per il
tramite anche dell’impiego di keyperformance
indicators (KPIs) settoriali di
natura essenzialmente non-finanziaria, le
stesse diventano finalmente visibili ed
apprezzabili.
Tutti i soggetti che entrano in contatto
con un’organizzazione sono potenziali
stakeholder interessati a comprendere la
sua capacità di creazione del valore, e
quindi anche le risorse intangibili che
sono alla base di tale processo e, in particolare,
nell’ambito della vasta platea degli
stakeholder, appaiono primariamente
interessati alla rappresentazione e misurazione
(finanziaria e non-finanziaria)
degli intangibles gli investitori, gli analisti
finanziari e i finanziatori a titolo di credito.
Condividendo tali premesse, l’Associazione l’Associazione
Italiana degli Analisti Finanziari (AIAF),
l’Associazione Nazionale dei Direttori
Amministrativi e Finanziari italiani
(ANDAF), l’Associazione Italiana dei
Revisori Contabili (ASSIREVI), la Borsa
Italiana, il Network professionale IC2
(International Consortium on Intellectual
Capital), e l’Università degli Studi di Ferrara
hanno costituito in data 2 febbraio
2012 un’associazione denominata
“Network Italiano per il Business
Reporting” (NIBR), che rappresenta anche
il referente italiano ufficiale sia per il
World Intellectual Capital / Asset Initiative
(WICI), ovvero il Network globale per il
Business Reporting, sia per il “World
Intellectual Capital Initiative Network for
Europe” (WICI Europe)
Technology for recovering vertical deflection in wooden beams using Fibre Reinforced Polymers
No full textPretoria, South Afric
XBRL: un nuovo linguaggio per il business reporting e l’analisi finanziaria
No full textL’XBRL (eXtensible Business Reporting Language) si sta rapidamente affermando a livello internazionale quale strumento volto ad aumentare l’efficienza, l’efficacia, la tempestività e la comparabilità delle informazioni e dei processi di comunicazione aziendali. In questo articolo se ne delineano le principali caratteristiche tecniche, l’impatto in chiave di sistemi informativi per il business, e le implicazioni per l’analisi economicofinanziaria
con particolare riguardo agli intangibles. Si fornirà altresì un quadro delle traiettorie evolutive dell’XBRL sul piano nazionale e internazionale, alla vigilia della costituzione anche in Italia di un’associazione non-profit (c.d. “giurisdizione”), riconosciuta dal Consorzio Internazionale, per lo studio e lo sviluppo nel nostro Paese di questo nuovo linguaggio per il business reporting
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
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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