1,721,142 research outputs found
Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison
No full textOver recent years, the Circular Economy (CE) has turned into a debated area worldwide as a way of achieving a more sustainable society. However, little is known about how companies can disclose CE-related activities in their corporate reporting. This paper aims to explore how and to what extent CE-related information is included in Integrated Reporting (IR) practices by promoting Sustainable Development Goals (SDGs). The study applies qualitative content analysis and thematic analysis approaches to explore the associations with CE, IR, the six capitals and SDGs. The institutional theory approach has been adopted to justify incorporating CE R-principles activities into IR practices. Multiple case study findings demonstrate that every case company minimum one time cites the CE R principle, while case companies seen to be more involved in the reduce (R1), reuse (R2) and recycle (R7) are engaged with IR practices and focussing on SDGs. Whereas coercive, normative, and mimetic isomorphism mechanism substantially impacts CE activities concerning IR practices, we can argue that mimetic isomorphisms need further investigation because no structures and frameworks are available. In terms of managerial implications, this study proposed a combined framework of CE and IR that provides a conceptual picture of how CE activities intermesh with the IR framework and the six capitals, both essential for the Sustainable Development (SD) agenda participation and value creation process of companies
Investigating the interplays between Integrated Reporting practices and Circular Economy disclosure
Full text linkPurpose – This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles,
concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities
and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related
information; (3) investigate through an exploratory case study the interplays between IR and CE.
Design/methodology/approach – Building on a theoretical analysis of the interplays between CE and IR,
this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and
extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study
developed according to an action research perspective.
Findings – Through textual content analysis, the study provides data on CE-related reporting practices for 74
organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role
played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles
support the analysis and the (re)presentation of CE-related information.
Research limitations/implications – Content analysis is used to explore how and to what extent
companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single
exploratory case study is used.
Practical implications –This article advocates to embed CE data into integrated reports and according to IR
principles. The exploratory case study offers useful insights and examples.
Originality/value – This work represents one of the first studies advocating and exploring the interplays
between CE and IR. Additionally, this study aids in the development of a more standardized and established
terminology for CE research and reporting practices
Conceptualizing and enabling circular economy through integrated thinking
Full text linkThis study investigates how companies can conceptualize and enable Circular Economy (CE) principles and opportunities through Integrated Reporting (IR) practices and, specifically, the principle of Integrated Thinking. To this aim, the study carries out an interventionist research-based case study about a small-sized agri-food company and applies Systems Thinking tools (namely a sub-system diagram and a stock and flow diagram). The findings demonstrate that IR concepts played a performative role, favoring a better understanding of the business domain and of CE-related activities and opportunities, also in the perspective of developing future strategies. Overall the research suggests that IR and CE may be jointly used but more research and emphasis on the principle of Integrated Thinking, particularly to facilitate decision-making, are recommended
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
Operator training simulators in virtual reality environment for process operators: a review
No full textGiven the factors such as safety, profitability, and environmental concerns at stake, operator training is an everlasting and vital process in the process industry. An inevitable need for skilled operators in the chemical industry leads to search for novel and effective training methodologies. Consequently, dynamic simulation techniques have been considered as a tool to educate and train inexperienced personnel as expected by the industry. Traditional training methodologies are hardly sufficient to instruct the operators for seldom-occurring perilous situations. Conventional operator training simulators (OTS) are generally effective, but they lack to give operators the actual feel of the scenarios. Training effectiveness can be enhanced by providing operators with a sense of realism. Therefore, integration of OTS with virtual reality (VR-OTS) certainly comes out to be an alternative. VR-OTS can replicate emergency conditions, accidents, and investigate safety protocols. In this work, we discuss the need for virtual reality (VR) in OTS, merits of VR-OTS, and the role of training assessment methods. Contributions of OTS Authors’ in process industry from year 2000 to mid-2017 are reviewed and discussed extensively. The review shows that VR-OTS provides tangible benefits over its conventional counterparts in terms of improved safety of plant, increased productivity, and environmental protection. Finally, this paper outlines future scopes that the current researcher may consider to focus for the increased and improved VR-OTS usage
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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