1,720,997 research outputs found
Preface (by Matteo Pozzoli)
No full textThe field of Earnings Management is widely debated in the world of business as well as in international literature. It consists in the process of altering data of Income Statement and Balance Sheet, which maydeeply modify the company’s real situation. This book traces a key lecture in interpreting the reaction of the largest listed companies operating in USA and Italy with the aim of understanding whether the global economic crisis started in 2007 has caused an increase or a decrease in earnings management policies. After making a review of the most famous cases of companies’ manipulations (Enron, Worldcom and Parmalat) and providing a deep overview of the most popular models of earnings management detection, an application of the Beneish model on US and Italian listed companies during the global crisis period is provided in order to make a comparison between the two examined countries. The title Beyond the Darkness of Earnings Management conveys to readers the ability to look beyond the darkness and uncertainty of the economic and financial manipulations, and provides a key lecture for analysing the US and Italian context during the economic crisis
Inexact accurate partitioned algorithms for fluid–structure interaction problems with finite elasticity in haemodynamics
Get PDFTime accurate partitioned algorithms for the solution of fluid–structure interaction problems in haemodynamics
No full textIn this work we deal with the numerical solution of the fluid-structure interaction problem arising in the haemodynamic environment. In particular, we consider BDF and Newmark time discretization schemes, and we study different methods for the treatment of the fluid-structure interface position, focusing on partitioned algorithms for the prescription of the continuity conditions at the fluid-structure interface. We consider explicit and implicit algorithms, and new hybrid methods. We study numerically the performances and the accuracy of these schemes, highlighting the best solutions for haemodynamic applications. We also study numerically their convergence properties with respect to time discretization, by introducing an analytical test case.CSQ
Optimized Schwarz methods for the diffusion-reaction problem with cylindrical interfaces
No full textIn this work we consider the Optimized Schwarz Method for the three-dimensional (3D) diffusion-reaction problem. In particular, we treat the case of cylindrical interfaces between the subdomains, and we provide a convergence analysis of the Schwarz method, both in the case of Dirichlet interface conditions and in that of general transmission conditions. This allows us to recover, for the latter case, optimal symbols for the interface conditions, which are supposed to work well for geometries which feature cylindrical interfaces. Moreover, starting from these optimal symbols, we propose effective and easily computable constant interface parameters, derived both from Taylor expansions and from an optimization procedure. We finally present several 3D numerical results aiming at validating the theoretical findings
Circular Economy Disclosure by Agri-Food Companies
No full textCircular economy (CE) is a model adopted by companies aimed at reducing, reusing, recycling resources and reducing consumption . In their review of 114 CE definitions, Kirchherr et al. (2017) found that the recurrent components are: reduce, reuse and recycle, followed by recover (4R dimensions). Ellen MacArthur
Foundation (EMF) (2015) provided the most used CE definition, intended as an industrial system that aims to regenerate. In detail, CE favours the value maximization in each part of the product‘s life and the achievement of closed-loop resource flow, changing waste into resource and increasing the resource use efficiency. This study responds to this call for research by investigating the CE information released by all agri-food Italian listed companies after the implementation of SDGs and Directive 2014/95/EU, in order to understand how companies incorporate CE in their business models to achieve sustainability. To achieve this aim, we content analysed the sustainability reports drawn up according to Directive 2014/95/EU
The adoption of replacement cost in the international public sector accounting standards
No full textFair value measurement is a complex and debated issue in public sector accounting. Often, this value has been determined in practice by the replacement-cost (RC) method, that is a measurement method not sufficiently investigated in recent times both in the private and public sector. The research aims to focus on the current application of fair value
and, specifically, on the current adoption of the RC and the chance to find a more uniform technical definition of the RC, in the perspective that the IPSASB approach in relation to the RC appears sometimes contradictory
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
- …
