1,720,956 research outputs found

    STRUCTURAL ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: THE CASE OF MOROCCAN FIRMS

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    In business landscape, companies attempt to meet stakeholders’ expectations by publishing their corporate social responsibility (CSR) information in specific reports. In fact, CSR reports encompass a set of information related to companies’ sustainable actions, approaches, and motivations. CSR reporting readability is an important issue to handle at the corporate level in order to leverage companies’ sustainable disclosure. This article investigates CSR reporting to identify specific categorizations and structures related to published CSR information of listed stocks. Mixed research methods are applied to a sample of 58 Moroccan companies that have the CSR label. First, content analysis was conducted for each organization’s CSR annual report. Second, multiple correspondence analysis was conducted to detect specific associations and structures in CSR reporting. Our findings highlight that companies communicate more concisely and completely when they perform social actions based on a value creation approach and under normative motivations. The results shed light on companies’ awareness of integrating CSR dimensions into their corporate disclosure. This study contributes to the literature by highlighting the extent to which CSR reporting structures could be used as indicators of the complexity and readability quality of companies’ sustainability reporting. It could serve as a tool to assess companies’ social and environmental engagement and reputation

    Le nouveau management public du fondement théorique à la pratique

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    Résumé Le champ de recherche de la nouvelle gestion publique (NPM) est en pleine recrudescence, ce qui pousse un grand nombre de chercheurs à s’intéresser à cette discipline. De 1980 à nos jours ce concept d’origine anglo-saxonne a évolué et s’est adapté à des différents contextes socio-économiques et culturels en s’enracinant des fondements néolibéraux. Partant du fait que le NPM s’inspire des méthodes de gestion du secteur privé cela pousse les administrations publiques à suivre la même ligne. Ce dernier ne cesse de révolutionner les organisations malgré les limites et les contraintes de sa mise en application dans la sphère publique décrite par sa complexité. Dans un contexte contemporain marqué par la digitalisation, l’innovation managériale et les impératifs de durabilité, le NMP se trouve redéfini pour répondre aux nouveaux défis sociétaux. La transformation numérique permet une modernisation des services publics, tandis que l’innovation managériale apporte des solutions pour gérer les environnements complexes. Enfin, la durabilité devient un objectif structurant pour intégrer des politiques publiques responsables et inclusives. Ce travail propose ainsi une revue des fondements théoriques, des principes et des limites du NMP, tout en explorant ses perspectives d’évolution. Il souligne la nécessité de conjuguer performance managériale et responsabilité sociétale afin d’assurer une gouvernance publique moderne, efficace et résiliente.   Mots Clés : Nouveau Management Public, Services Publics, Performance, Digitalisation, Innovation, Durabilité.         Abstract: The field of New Public Management (NPM) research is experiencing significant growth, attracting a large number of scholars to this discipline. From the 1980s to the present, this Anglo-Saxon concept has evolved and adapted to various socio-economic and cultural contexts, rooted in neoliberal foundations. Inspired by private sector management methods, NPM encourages public administrations to follow similar practices. It continues to revolutionize organizations despite the challenges and limitations associated with its implementation in the public sphere, characterized by its complexity.   In a contemporary context marked by digitalization, managerial innovation, and sustainability imperatives, NPM is being redefined to address emerging societal challenges. Digital transformation facilitates the modernization of public services, while managerial innovation provides solutions to manage increasingly complex environments. Finally, sustainability has emerged as a structuring goal, integrating responsible and inclusive public policies.   This study reviews the theoretical foundations, principles, and limitations of NPM while exploring its future prospects. It emphasizes the need to reconcile managerial performance with social responsibility to ensure a modern, efficient, and resilient public governance.   Keywords : New Public Management, Public Services, Performance, Digitalization, Innovation, Sustainability.Résumé Le champ de recherche de la nouvelle gestion publique (NPM) est en pleine recrudescence, ce qui pousse un grand nombre de chercheurs à s’intéresser à cette discipline. De 1980 à nos jours ce concept d’origine anglo-saxonne a évolué et s’est adapté à des différents contextes socio-économiques et culturels en s’enracinant des fondements néolibéraux. Partant du fait que le NPM s’inspire des méthodes de gestion du secteur privé cela pousse les administrations publiques à suivre la même ligne. Ce dernier ne cesse de révolutionner les organisations malgré les limites et les contraintes de sa mise en application dans la sphère publique décrite par sa complexité. Dans un contexte contemporain marqué par la digitalisation, l’innovation managériale et les impératifs de durabilité, le NMP se trouve redéfini pour répondre aux nouveaux défis sociétaux. La transformation numérique permet une modernisation des services publics, tandis que l’innovation managériale apporte des solutions pour gérer les environnements complexes. Enfin, la durabilité devient un objectif structurant pour intégrer des politiques publiques responsables et inclusives. Ce travail propose ainsi une revue des fondements théoriques, des principes et des limites du NMP, tout en explorant ses perspectives d’évolution. Il souligne la nécessité de conjuguer performance managériale et responsabilité sociétale afin d’assurer une gouvernance publique moderne, efficace et résiliente.   Mots Clés : Nouveau Management Public, Services Publics, Performance, Digitalisation, Innovation, Durabilité.         Abstract: The field of New Public Management (NPM) research is experiencing significant growth, attracting a large number of scholars to this discipline. From the 1980s to the present, this Anglo-Saxon concept has evolved and adapted to various socio-economic and cultural contexts, rooted in neoliberal foundations. Inspired by private sector management methods, NPM encourages public administrations to follow similar practices. It continues to revolutionize organizations despite the challenges and limitations associated with its implementation in the public sphere, characterized by its complexity.   In a contemporary context marked by digitalization, managerial innovation, and sustainability imperatives, NPM is being redefined to address emerging societal challenges. Digital transformation facilitates the modernization of public services, while managerial innovation provides solutions to manage increasingly complex environments. Finally, sustainability has emerged as a structuring goal, integrating responsible and inclusive public policies.   This study reviews the theoretical foundations, principles, and limitations of NPM while exploring its future prospects. It emphasizes the need to reconcile managerial performance with social responsibility to ensure a modern, efficient, and resilient public governance.   Keywords : New Public Management, Public Services, Performance, Digitalization, Innovation, Sustainability

    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

    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

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We 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

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    We 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

    Author Index

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    Processus stochastiques : Calibrage et simulation

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    AbstarctThe objective of this work is to use the geometric Brownian motion ( GBM) as a model describing the evolution of stock prices. The central idea is the good The central idea is the good understanding of the valuation models of financial assets (stocks) by starting with a presentation of the formal construction of the GBM model. We start with a presentation of the formal construction of the GBM model and then proceed to the estimation of the parameters of the main stochastic processes. parameters of the main stochastic processes (arithmetic and geometric Brownian motion). and geometric Brownian motion).Finally, we proceed to the simulation of the price trajectories of a sample of large stocks of the Casablanca Stock Exchange. We have also used a set of techniques to simulate the price trajectories of a sample of stocks on the Casablanca Stock Exchange. We have also used a set of techniques techniques (calculation of the correlation coefficients between the simulated prices and the real stock prices and real stock prices, mean absolute percentage error (MAPE) technique) to assess the extent to which simulated and real stock prices behave in the same way. the extent to which simulated stock prices align with actual stock returns.Résumé :Le présent travail a pour objectif d’utiliser le mouvement brownien géométrique( GBM) comme modèle décrivant l’évolution des cours boursiers . L’idée centrale est la bonne compréhension des modèles de valorisation des actifs financiers (actions) en commençant par une présentation de la construction formelle du modèle GBM, puis on procède à l’estimation des paramètres des principaux processus stochastiques (mouvements browniens arithmétique et géométrique).Enfin, nous procédons à la simulation des trajectoires des prix d’un échantillon de grandes actions de la bourse de Casablanca. Nous avons également fait recours à une gamme de techniques ( calcule des coefficients de corrélation entre les cours boursiers simulés et les cours boursiers réels, technique du pourcentage d’erreur absolu moyen (MAPE)) pour évaluer dans quelle mesure les prix des actions simulés s’alignent sur les rendements réels des actions.

    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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