1,720,971 research outputs found
A Model to Reduce Internal Auditing Risk in SMEs
No full textThe financial statement may not contain correct or truthful information and, as a consequence, stakeholders’
interests may be damaged. To avoid such risk, legislators have established certain obligations concerning the
auditing of disclosures.
The paper has a double objective. Firstly, the audit risk approach used by the auditors within a specific small and medium
enterprise (SME) is analysed. Secondly, a theoretical model of the limitations of typical risks involved in the SME auditing
process is created.
According to the audit risk approach, audit risk can be seen as the union of different risk categories, which can be more or
less directly influenced by the conduct of the auditor. Such risk components influence each other. Every risk component can
be more or less influenced by the small size of a SME.
A model for the reduction of audit risk in an SME depends on the typical factors of an SME and the attentive and efficient
planning of the audit activity
Wine sector as a driver of growth for the Italian economy
No full textThe wine sector is one of the most representative of the Italian economy, due to the fact that it is famous worldwide for its countless wines. Our research goals are twofold. The first is to examine the impact of the wine sector in Italy by comparing it with the manufacturing sector in Italy, which is particularly representative of the Italian economic texture, and analyzing the ability of wine products to attract foreign consumers. The second goal is to observe the changes within wine consumption that have occurred in recent decades, as a consequence of changes in the socio-demographic, cultural, political and economic behavior of the context in consideration, and also due to changes in beverage-sector demand. We formulated two research questions correlated to the above goals. The objective of the research was identified through an analysis of the national and international literature. In addition, a quantitative and qualitative survey was conducted, using a series of market data, in order to deduce the mechanisms acting as drivers in the wine sector. Hence, we used results derived from quantitative surveys carried out by market research companies on a reference population composed of Italian and foreign customers. Finally, we carried out 20 qualitative interviews with managers or owners of important wine Italian companies. It emerged that the wine sector represents an important driver in the Italian industry, due to the richness of the country’s landscapes and its resources in terms of human production and marketing capabilities. In addition, demand within the Italian wine sector was particularly sensitive to natural, socio-demographic, cultural, economic and political changes, as it is influenced by external factors linked to the macro-economic context, and by other factors linked to the perceptions and desires of individuals.
The research presents several limitations. In order to overcome them, it would be interesting to compare the Italian wine sector to the wine sector in other countries or regions, such as Chile and California. Furthermore, using an econometric model, it would be interesting to quantify the impact of a series of external and internal variables on the wine business
Contacts on LinkedIn: equity crowdfunding platforms' networks and creators' innovation performance
No full textPurpose. The purpose of this paper is to explore whether and how the innovation performance of start-ups and small and medium-sized enterprises (SMEs) that collect funds using equity crowdfunding (EC), i.e. creators (or proponents), and the EC performance are influenced by the social media networks (SMNs) in which EC platforms' managers and firms exchange their ideas with investors and customers.Design/methodology/approach. The empirical analysis is conducted on a sample composed by all the creators that collected funds in EC platforms over the three-year period 2018-2020. For each creator, the innovation performance is computed as the percentage of sales from new or significantly improved product and services compared to total sales of firm. For each campaign, the EC performance is considered as the ratio between the total amount of funding raised at the end of the campaign and the target capital for the campaign. To investigate EC platform social media activity, LinkedIn profiles of EC platforms managers are analyzed using the social network analysis (SNA) methodology, which permits to observe the quantity and the quality of managers' interactions with other users. A regression analysis is thus performed to observe the relationship between managers' LinkedIn activities, EC performance and creators' innovation performance.Findings. Data reveal that EC platforms managers display different activities in networking, with some individuals more active than others and more oriented to interact with business profiles rather than personal ones. The variables related to managers' LinkedIn activities are shown to impact both on the EC performance and on the ability of creators to innovate, suggesting the existence of a link between creators, EC platforms and the activity of the subject who manages it.Originality/value. The present study is the first to examine the link between the ability of creators to innovate and SMNs, focusing on the social links of platforms managers and considering the LinkedIn social media; moreover, the analysis is conducted analyzing the quality of the interactions in addition to their number. The study is original also in that rather than focusing on specific EC platforms it considers all those purposefully authorized by the Italian financial market supervisory authority over a three-year time span. From a managerial point of view, the observation of the relevance of social networks by personnel with specific professional skills reveals it can be a successful driver for operators in the sector, not only to safeguard their reputation, but to stimulate the processes of co-creation of value that is essential in the crowdfunding market
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
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