1,721,012 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
On the effect of IFRS 9 on credit risk management: a general assessment in the banking industry
Get PDFThe aim of this paper is to analyze the effects that the adoption of the new accounting principle IFRS 9, which in January 2018 will replace IAS 39, will produce on the financial reporting of banks and on the credit risk management activity. The study starts from the observation that regulation of the banking sector is characterized by a misalignment of aims between standard setters and bank regulation. While for the standard setters the disclosure aims to provide its stakeholders with clear, truthful and correct information regarding the economic and financial situation of the company, the objective of the bank regulations is to protect the financial system by trying to reduce the frequency and the costs of banking crises. Such differences, coupled with the recent financial crisis, have generated a debate involving various institutions (EFRA). Basel Committee on Banking Supervision (BCBS) in response to which International Accounting Standards Board (IASB) has introduced the new standard IFRS 9 on impairment
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe 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
CybeRisk Management in Banks: An Italian Case Study
No full textAbstract—The financial sector is exposed to the risk of cyber- attacks like any other industrial sector. Furthermore, the topic of
CybeRisk (cyber risk) has become particularly relevant given that Information Technology (IT) attacks have increased drastically in
recent years, and cannot be stopped by single organizations requiring a response at international and national level. IT risk is never a matter purely for the IT manager, although he clearly plays a key role. A bank's risk management function requires a thorough understanding of the evolving risks as well as the tools and practical techniques available to address them. Upon the request of European and national legislation regarding CybeRisk in the financial system, banks are therefore called upon to strengthen the operational model for CybeRisk management. This will require an important change with a more intense collaboration with the structures that deal with information security for the development of an ad hoc system for the evaluation and control of this type of risk. The aim of the work is to propose a framework for the management and control of CybeRisk that will bridge the gap in the literature regarding the understanding and consideration of CybeRisk as an integral part of business management. The IT function has a strong relevance in the management of CybeRisk, which is perceived mainly as operational risk, but with a positive tendency on the part of risk management to the identification of CybeRisk assessment methods that are increasingly complete, quantitative and able to better describe the possible impacts on the business. The paper provides answers to the research questions: Is it possible to define a CybeRisk governance structure able to support the comparison between risk and security? How can the relationships between IT assets be integrated into a cyberisk assessment framework to guarantee a system of protection
and risks control? From a methodological point of view, this research uses a case study approach. The choice of “Monte dei Paschi di Siena” was determined by the specific features of one of Italy’s biggest lenders. It is chosen to use an intensive research strategy: an in-depth study of reality. The case study methodology is an empirical approach to explore a complex and current phenomenon that develops over time. The use of cases has also the advantage of allowing the deepening of aspects concerning the "how" and "why" of contemporary events, on which the scholar has little control. The research bases on quantitative data and qualitative information obtained through semi-structured interviews of an open-ended nature and questionnaires to directors, members of the audit committee, risk, IT and compliance managers, and those responsible for internal audit function and anti-money laundering. The added value of the paper can be seen in the development of a framework based on a mapping of IT assets from which it is possible to identify their relationships for purposes of a more effective management and control of cyber risk
On the effect of IFRS 9 on credit risk management: a general assessment in the banking industry
No full textThe aim of this paper is to analyze the effects that the adoption of the new accounting principle IFRS 9, which in January 2018 will replace IAS 39, will produce on the financial reporting of banks and on the credit risk management activity. The study starts from the observation that regulation of the banking sector is characterized by a misalignment of aims between standard setters and bank regulation. While for the standard setters the disclosure aims to provide its stakeholders with clear, truthful and correct information regarding the economic and financial situation of the company, the objective of the bank regulations is to protect the financial system by trying to reduce the frequency and the costs of banking crises [1]. Such differences, coupled with the recent financial crisis, have generated a debate involving various institutions (EFRA). Basel Committee on Banking Supervision (BCBS) in response to which International Accounting Standards Board (IASB) has introduced the new standard IFRS 9 on impairment [2]
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