1,721,143 research outputs found
Esperienze di scritture contabili nel comune di Genova (XIV secolo): contributo alla formazione del pensiero Pacioliano
No full textVerso una digital library nazionale per l'urbanistica e l'architettura
No full textPubblicazione elettronica su cd ro
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
Strategic Perspective in Management Accounting: Field-Based Evidence
No full textThe aim of this research project is to describe Strategic Management Accounting (SMA) techniques, to explore the relationship between business strategy and SMA techniques and to integrate the survey through interviews for assessing some relevant assertions related to SMA practices to support strategic processes. The paper presents the empirical results of a field-based investigation on SMA practices, such as strategic costing techniques, strategic competitor information, organizational performance in evaluating strategies.
The questionnaire results reveal that relatively few companies use strategic costing techniques and this is quite consistent with the literature. However, the companies that use strategic costing consider all the set of techniques for providing information to support strategy. Target, value chain and quality costing are prevalent costing techniques used. In the set of strategic competitor information the survey findings indicate that: competitor position monitoring is very much used; competitor appraisals based on published financial statements are much employed; competitor cost assessment shows a little use. Organizational performance in evaluating strategies, both balanced scorecard and risk management, are considered highly important as SMA techniques. Using the interview method, in assessing whether strategic activities tend to be formal and structured, evidence emerges regarding structure, formality and the importance of strategic information in business development and implementation
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
Rilevanza del capitale intellettuale e sua incidenza sui valori di mercato nelle grandi imprese quotate italiane: elementi di misurazione e rendicontazione
No full textNell’ambito degli studi economico-aziendali, uno degli elementi che ha prodotto lo sviluppo di un rilevante filone disciplinare interessato allo studio delle risorse intangibili è stata la rilevazione di ampi differenziali sui mercati quotati fra valore di borsa e valore del patrimonio netto delle imprese. I primi studi in materia sottolineavano questo aspetto come una attribuzione da parte del mercato di un valore non riconosciuto dalla tradizionale informativa contabile, espressione appunto dei fattori intangibili incorporati nel potenziale di crescita dell’impresa, definito ben presto come capitale intellettuale.
L’analisi del legame fra il rapporto fra valori di mercato e del patrimonio netto (Market to Book Ratio, MBR) con il ruolo e il rilievo delle risorse intangibili, effettivo o percepito dal mercato, è rimasto nel corso degli anni uno dei settori di studio più sviluppati da parte degli studiosi che si occupano di intangibles, sebbene diversi studi ne abbiano messo in luce alcuni punti critici, da un punto di vista sia della sua validità intrinseca, sia del suo contributo all’avanzamento degli studi sul capitale intellettuale.
Nell’ambito di questo quadro teorico, il presente lavoro si pone lo scopo di verificare alcuni quesiti di ricerca legati a tale filone disciplinare, avendo a riferimento come base empirica le grandi aziende quotate sulla Borsa Valori di Milano. In particolare, i quesiti di ricerca a cui si cercherà di rispondere sono i seguenti:
1) nell’attuale scenario di riposizionamento dei mercati, quale segnale sulle prospettive future viene fornito dal MBR?
2) emerge un legame consistente fra MBR e rendicontazione volontaria delle risorse intangibili?
3) nell’ambito della disclosure aziendale, dove trova spazio (se trova spazio) la rendicontazione delle risorse intangibili? In tali casi sono descritti i processi di misurazione che hanno portato alla loro rilevazione?
Al fine di sviluppare questi quesiti di ricerca, si è scelto di concentrare l’analisi sulle 20 maggiori aziende italiane per capitalizzazione, quotate in Borsa Valori a Milano, alla luce del fatto che tali aziende possano essere le più idonee ad identificare le risposte ai quesiti di ricerca sollevati, sia per ciò che riguarda gli scenari di crescita futuri, sia per quanto attiene alla rendicontazione extra-contabile volontaria
Foundations’ governance for strategic philanthropy: the second national survery
No full textFoundations are “institutional donors” that are endowed with large financial assets that their trustees (board members) allocate through annual
philanthropic budgets by means of one or more grants made to associations, cooperatives, universities, research centers, schools, other operative foundations, and other entities or through one or more projects that the endowed foundation carries out with its organizational resources. Because of foundations’ growth and success in creating social value, scholars, politicians, and practitioners have come to expect them to play the unique role of social merchant banks in fostering the positive impact of non-profit organizations on societies. Regulators like the European Commission (2005) and the U.S. Senate Finance Committee (2004) have argued for effective non-profit governance in order to achieve these objectives, thus making the governance of non-profit organizations a hot research topic
Comparison between two groups of breast cancer patients submitted or not to a rational post-operative follow-up with tumor markers
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