1,720,957 research outputs found
Il processo di unificazione del Regno d’Italia e l’armonizzazione dei preesistenti sistemi contabili
No full textThis study analyzes accounting practice before and after the Unification of Italy (1861), shedding light on links between accounting reforms and changes in social, economic and political contexts due to diverse foreign occupations. The overall influence of government accounting traditions is also discussed
From accounting to Economia Aziendale: innovation in the thought of Gino Zappa (Italy, 1879-1960)
No full textIn the Italian accounting history tradition, Gino Zappa (1879-1960) is considered the scholar that have most contributed to major innovations in academic accounting and management research in Italy in the first half of twentieth century. This study aims to contribute to the understanding of differ-ences in accounting innovation across countries by shedding light on the significance of the research contribution of Gino Zappa
Good governance for government-controlled industries: an exploratory study on local public transport companies
No full textThis paper examines how public governance in government-controlled industries affects the ownership structure and economic viability of service providers. The study considers the case of a regulated industry – the local public transport services - in one specific country – Italy – characterized by high decentralized autonomy over public governance choices across different levels of government. Although a relatively large management literature deals with corporate governance issues in public services, there is a paucity of research on the relationship between public governance and industry performance. The study gives evidence that public governance affects the ownership structure and the competitive position of service providers. Despite liberalisation reforms, the ownership concentration in most of the companies contracted for the urban transport service is still in the hands of local governments (i.e. in-house contracting). To date, private shareholders act mainly in small companies contracting for extra-urban services or fixed urban routes. Hence, the success of public governance reforms has been partial. These findings provide empirical support for the strong influences of public governance in local public-transport services and the presence in the Italian market of competition models and selection mechanisms based on strong government-political influence rather than market-driven management decisions
L’armonizzazione dell’informativa di bilancio delle amministrazioni locali nel processo di costruzione dello stato unitario
No full textIl tema dell’armonizzazione dei bilanci e più in generale dei sistemi contabili delle amministrazioni pubbliche ha assunto di recente una rinnovata attenzione a livello internazionale. Alcune criticità emerse nel nostro Paese sono legate alla non omogenea struttura dei bilanci delle amministrazioni appartenenti ai diversi livelli di governo (stato, regioni ed enti locali), dei relativi principi contabili ed alla differente impostazione del sistema di rilevazione (contabilità finanziaria e contabilità
economico-patrimoniale).
La necessità di armonizzare gli schemi di bilancio e le diverse metodologie contabili si pone in relazione ai fabbisogni informativi emergenti dalla revisione degli assetti istituzionali (evoluzione verso un sistema di federalismo fiscale), nonché al controllo degli impegni di stabilità nei conti pubblici assunti dallo Stato italiano a livello europeo.
Il problema dell’armonizzazione contabile tra livelli di governo ha radici
profonde nella storia italiana a partire dalla fine del XIX secolo quando, con l’unificazione del Regno d’Italia, è stato necessario armonizzare i bilanci e coordinare i diversi sistemi contabili dei Comuni appartenenti ai sette Stati preunitari confluiti nel nuovo Stato (Regno di Sardegna, Regno Lombardo-Veneto, Granducato di Toscana, Ducato di Modena e Reggio, Ducato di Parma, Piacenza e Guastalla, Stato Pontificio,
Regno delle Due Sicilie).
Considerato l’interesse sul tema dell’armonizzazione contabile appare utile proporre un’indagine in chiave storica.
Obiettivo principale del presente lavoro è quello di approfondire le
caratteristiche del processo di armonizzazione contabile nel periodo immediatamente successivo all’unificazion
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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