1,720,958 research outputs found
Comparative Analysis of Risk Management and Risk Disclosure in the Banking Sector. Italian vs. World Practices
No full text"The paper – that is a part of a bigger project - is based on the assumption of an important relationship between risk management principles and procedures, corporate governance and accounting. It has as aim to evaluate what are, at this stage, the theoretical approaches and the practical solutions adopted by the companies to manage the risks and to disclosure to stakeholders qualitative and quantitative elements referring to this aspect and necessary to evaluate the company profile. The paper examines the 2010 Consolidated Annual Reports of a sample of 25 Italian and worldwide listed banks on two main topics: (i) the quality of disclosure on Internal Organization Process Risk in terms of correspondence to the international best practice framework as stated in CoSo reports, (ii) the instruments adopted in the Risk Management Process to assess corporate exposure to market risk, focusing on Interest Rate risk, Price risk and Currency risk.
IFRS 7 and Risk Disclosure Policies: A Cross-sectional Analysis of Italian listed banks
No full text"This paper has a double aim, to give a theoretical evaluation of the disclosure model chosen by IASB referring to market risks of financial instruments and to analyse the practical solutions adopted in the case of a sample of listed banks and compliance of the information referring to risk in the “Notes” to the requirements of IFRS 7. . The research, to investigate the effectiveness of IFRS 7 Financial Instruments, has been conducted analysing the consolidated annual financial statements of a sample of 17 banking companies, all listed in the three-year period (2008-2010) in Italian financial markets. Studying a three-year period should reveal the performance of IFRS 7 in fostering market discipline by pressing banks to disclose more information regarding risk profile elements, mainly considering market risks such as interest rate risk, currency risk and price risk, and then making financial disclosure more transparent. A content analysis has been adopted through a cross-sectional and time series study.. The results underline that IFRS 7 improves the disclosure of market risks in financial statements referring to previous years but a better equilibrium between qualitative and quantitative information could be found. In the sample analysed, substantial respect of IFRS 7 requirements has been found - apart from some particularly sensitive information - but in some cases quantitative information is not sufficient to show the possible impact of risks on the actual economic results and equity of entities. .
HEALTHY EATING HABITS: RESULTS FROM AN OBSERVATIONAL STUDY AMONG ITALIAN SCHOOL CHILDREN
No full textIntroduction: Childhood obesity is a major problem in Western countries as it involves effects on social, psychological and
physical health of children. Unhealthy eating habits and incorrect lifestyles are risk factors for several chronic diseases in
adulthood. In Italy, children are at high risk of obesity. The acquisition of the principles of proper nutrition is essential in the
process of educating children, and nurses may play a pivotal role as educators.
Objective: The aim of this research was to evaluate school children’s knowledge on healthy nutrition and correct eating habits.
Methods: A multicentric observational study was carried out between January and March, 2015. It involved pupils attending
the 4th and 5th year of elementary school in three schools of Abruzzo, one of the Italian Regions with the higher number of
obese children. Data were collected using a multiple-choice questionnaire.
Results: A total of 122 children, aged between 9-11 years, mainly females (53%), fulfilled the questionnaire. Mean height,
weight, and BMI are 139.8 (±12) cm, 36.4 (±7.9) kg e 18.3 (±3.05), respectively. Considering eating habits, it appears that
almost all of the children consume three meals a day, with dinner being the preferred one (32%). Usually, during the dinner
the whole family eats together (58.2%). Fish, vegetables, and fruit are consumed less than twice a week by 59%, 27%, and 22.1%
of the sample. 66% of children rated themselves as quite knowledgeable about nutrition, and general knowledge on healthy
eating appears quite satisfactory: most children know that a healthy growth depends on what they eat (84%), it is important to
eat fruits and vegetables (96%), playing sports (89%), limiting sweetsâ€TM consumption (64%), and restricting fast-food eating
(89%). However, only 45% of the sample have a snack throughout the day, 69% like to eat always the same things, a! nd 86%
eat between meals.
Conclusion: Results shows positive habits and quite good knowledge regarding a healthy growth among school children. They
may have been influenced by some educational programs for school children carried out to raise awareness to healthy lifestyles.
Furthermore, some bad habits remain needing correction. Additional educational interventions, targeting both children and
parents could be useful to obtain an improvement in lifestyle and health status
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe 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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