1,720,970 research outputs found
Orientare la cooperativa agricola alla creazione di valore per i soci: un modello di cost accounting
No full textLo studio si propone di individuare le integrazioni che le cooperative dovrebbero apportare ai sistemi tradizionali di cost accounting per tenere in adeguata considerazione le loro peculiarità gestionali, ovvero la mutualità. In queste realtà aziendali, infatti, la valorizzazione dei conferimenti basata su logiche residuali rende tale valore inadeguato sia per la determinazione del costo di produzione dei beni realizzati , sia per la misurazione delle performance. In particolare, nel lavoro si proporrà una metodologia per il calcolo del costo standard di produzione delle materie prime conferite dai soci, che tenga in adeguata considerazione la finalità mutualistica. La conoscenza di tale valore è fondamentale nell’implementazione di un sistema di cost accounting finalizzato alla determinazione dei prezzi di vendita delle produzioni, i quali devono consentire la reintegrazione di tutti i fattori produttivi a partire dalle materie conferite, senza peraltro ribaltare sui soci eventuali inefficienze della cooperativa. Lo studio fa ricorso al metodo del case study rappresentato da un’importante cooperativa vitivinicola della Sardegna (Cantina Sociale di Dolianova) che conta oltre 400 soci e che, attualmente, è impegnata nell’elaborazione di un sistema affidabile di cost-accounting
L'influenza della contribuzione pubblica nella formazione del valore aggiunto: evedenza empirica nel contesto italiano
No full textContribuzione pubblica e creazione di Valore Aggiunto nelle imprese italiane. Un'analisi empirica
No full textThis study investigates how government grants impact the value added (VA) creation of beneficiary firms. The analysis compares the accounting performance realized during the period 2002-2009 by two groups of manufacturing Italian firms that are similar in many respects apart from the fact that the control group does not benefit from external subsidies. The results of various statistical tests reinforce each other in showing that the receipt of government grants does not increase the level of VA added of beneficiary firms. In addition, as the amount of government grants increases it appears a decrease in the VA. This evidence significantly questions the real effectiveness of such policies in supporting the business secto
Do Capital Subsidies to SMEs Trigger Efficient Investment Projects? Some Evidence from Italy
No full textMutualità ed economicità delle imprese cooperative. Prime evidenze empiriche nel settore agricolo sardo
No full text
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
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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
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