1,721,012 research outputs found
Judicial productivity, delay and efficiency: A Directional Distance Function (DDF) approach
No full textAn artificial neural network approach for assigning rating judgements to Italian Small Firms
Full text linkBased on new regulations of Basel II Accord in 2004, banks and financial nstitutions have now the possibility to develop internal rating systems with the aim of correctly udging financial health status of firms. This study analyses the situation of Italian small firms that are difficult to judge because their economic and financial data are often not available. The intend of this work is to propose a simulation framework to give a rating judgements to firms presenting poor financial information. The model assigns a rating judgement that is a simulated counterpart of that done by Bureau van Dijk-K Finance (BvD). Assigning rating score to small firms with problem of poor availability of financial data is really problematic. Nevertheless, in Italy the majority of firms are small and there is not a law that requires to firms to deposit balance-sheet in a detailed form. For this reason the model proposed in this work is a three-layer framework that allows us to assign ating judgements to small enterprises using simple balance-sheet data.rating judgements, artificial neural networks, feature selection
Le informazioni per le decisioni: dalla contabilità ordinaria e industriale al bilancio contabile e d’esercizio
Full text linkStrumenti decisionali per l'impresa. Volume 2This volume is the second part of the text “Decision-making tools for the firm. Handbook for engineers and technicians who must make economic decisions”. It offers guidance to students and professionals who find themselves having to make decisions that affect the economic dimension of the firm. After the definition and description of the firm offered in volume I, the second step analyses the accounting system as a source of information that can be used to make decisions. Finally, the third volume will present the criteria to be adopted to correctly take some of the main short and long-term decisions that characterize the management of a business. In this volume, we start analyzing the accountability rules on the basis of which the company registers day by day all the events involving the company facing external entities. The same rules are applied to determine the balance sheet, the yearly picture of the health status of the company. Understanding these rules will allow being aware of the opportunities and limitations of the accountability system as a source of information to take strategic decisions. In the second part, the balance sheet will be analyzed through indexes, to better explore the main financial and economic dimensions relevant for the governance of the firm. Finally, in part three, we will have a look to another information source, represented by cost accounting. This optional register allows to have detailed information on the events occurring inside the firm (production processes, warehouse). The approach of this volume is to give the reader a good understanding of the accounting methods, avoiding an excessive level of technical details, so as to have a clear comprehension of the information included in the accountability data
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
Nouveaux instruments d'évaluation pour le risque financier d'entreprise
Full text linkWP 01/2008; On a wake of Basel II in 2004, banks and financial institutions had focused on the default analysis of firms. In this contribution, artificial neural networks are used for extracting balance-sheet variables determining the default of enterprises on a base of prospective vision. A manufacturing sample and a services one are introduced in the network and then analysed. In this way, the goal has been to show that artificial neural networks were good tools for classifying firms on a base of balance-sheet data. Moreover, these models are also able to underline indices determining the default risk of firm
Una breve introduzione alle tecniche di Data Mining
Full text linkThe aim of this publication is to expose students to use basic tools for the analysis of big amount of data. The first section starts presenting the definition of Data Mining and Knowledge Discovery in Database explaining the more common techniques and listing the main operational applications. A second paragraph illustrates the first three phases preceding the application of Data Mining techniques: Selection/Sampling, Pre-processing/Cleaning and Transformation/Reduction of data. These prelaminar data analysis techniques are essential as the results of the Data Mining models depend on the correctness of the data. The third paragraph presents some applications of methodologies. In this section, the technical aspect has less relevance than the operational one with the aim to explain the use of these techniques. However, the more common Data Mining models are listed and explained. The fourth paragraph is addressed to the Text Mining and Web Mining, which are two methodologies used to analyze texts and websites. This section presents the main problems related to textual analysis and the techniques that can be used to obtain effective searches. Finally, two appendices have been added: the Statistical Appendix reports some technical insights that may be useful for understanding the Data Mining systems; in a second appendix, a Short Glossary containing the main terms related to Data Mining used in the text is proposed
Evolution of Deep Learning from Turing machine to Deep Learning next generation
Full text linkWorking Paper Ircres-CNR 04/2022. Despite the increasing of research papers, methodological developments, and applications of Deep Learning algorithms, a paper on the history of these models is still missing. In this study, it is provided a biography of Deep Learning, starting from its origin to this (very) moment considering the most relevant results. The history of Deep Learning is particularly interesting; indeed, as probably never before, it was born out of the interaction of different expertise, and now we are often in touch with technologies based on these algorithms. Indeed, the first definition of neuron has been possible only for the synergy between a psychologist/neuro-anatomist, McCulloch, and a mathematician, Pitts. Together they laid the foundations for what we now call Deep Learning. In this paper, the history with the most significant intuitions is shown, as, to our knowledge, it has never been done in previous literature. This work aims at covering this lack, presenting a chronological history of the evolution from the first neuron to today’s sophisticated Evolutionary Computing, and providing the most relevant references for each addressed issue
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