1,721,791 research outputs found
L’utilizzo di fonti amministrative nella stima di variabili economiche: problemi e metodi
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Le rivalutazioni da leggi speciali: l'evidenza empirica nei bilanci delle imprese italiane
No full textUsing the financial statements of a large sample of private Italian firms belonging to the
manufacturing, commercial and service sector over the period 2003-2012, this paper shows that
smaller firms with weaker solvency and liquidity conditions and a higher level of financial debts are
more likely to revaluate their fixed assets when permitted by special laws. The relation between
profitability and the accounting choice of revaluating appears changeable according to the specific
fiscal conditions prescribed by each special law. These findings suggest that private Italian firms
opportunistically revaluate their assets in order to show an increase in the firm’s wealth. The
empirical evidence documented in this paper accords with the institutional context in which private
Italian firms operate and with the features that characterise this revaluation practice. Themore or less
emphasised fiscal attractiveness and the strengthening of net assets of this accounting treatment
appear particularly suitable to balance the potentially conflicting expectations of lenders and fiscal
authorities. Nonetheless, these findings cast a dark shadow on the perspective that the “revaluation
model”, at present only allowed by IAS/IFRS, is extended to all Italian firms
Purification of euphorbia characias latex peroxidase by calmodulin-affinity chromatography
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Didattica inclusiva: prospettive teoriche ed epistemologiche, piste di lavoro, strumenti e strategie
No full textL'eterogeneità delle attuali dinamiche di classe richiama gli insegnanti a proporre e realizzare una didattica costruttivista e cooperativa effettivamente inclusiv
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
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