1,721,509 research outputs found
Il processo di capitalizzazione: Struttura fattoriale e affidabilità della Perceived Responses to Capitalization Attempts (PRCA) scale
No full textIntroduzione. Il processo di capitalizzazione è quel processo attraverso cui le persone condividono buone notizie con un altro significativo (amico, partner, familiare), il quale a sua volta dovrebbe rispondere in maniera “attiva” in modo da massimizzare i benefici derivanti dall’evento (Gable, Gonzaga, & Strachman, 2006; Langston, 1994). Obiettivi e Metodi. L’obiettivo di questo studio è quello di analizzare la struttura fattoriale della versione italiana della Perceived Responses to Capitalization Attempts (PRCA; Gable, Reis, Impett, & Asher, 2004) scale, attraverso un’analisi fattoriale esplorativa e confermativa, la sua affidabilità, la sua validità di criterio e la sua invarianza tra i generi. Lo strumento è composto da 12 items self-report e valuta la percezione delle risposte tipiche dell’altro significativo quando viene condiviso con lui/lei un evento positivo. Il campione è composto da 478 soggetti (239 coppie eterosessuali e sposate). Risultati. Sia i risultati dell’analisi fattoriale esplorativa che i risultati dell’analisi fattoriale confermativa supportano la struttura a 4 fattori (attivo-costruttivo, passivo-costruttivo, attivo-distruttivo, passivo-distruttivo) in accordo con il modello teorico che ha ispirato lo sviluppo della scala. Le correlazioni tra le sottoscale mostrano che la sottoscala attivo-costruttivo correla negativamente con le altre tre, mentre le sottoscale passivo-costruttivo, attivo-distruttivo e passivo-distruttivo correlano positivamente tra loro. Questa struttura a 4 fattori è supportata dall’analisi multi-gruppo, che mostra che la scala risulta essere invariante tra i generi. La scala, infine, mostra una buona validità di criterio. Conclusioni. La versione italiana della PRCA risulta un valido strumento per riconoscere la reazione del partner quando un evento positivo è comunicato e condiviso con lui/lei
Coupling three-dimensional peridynamics and high-order one-dimensional finite elements based on local elasticity for the linear static analysis of solid beams and thin-walled reinforced structures
Full text linkPeridynamics is a nonlocal theory which has been successfully applied to solid mechanics and crack propagation problems over the last decade. This methodology, however, may lead to large computational calculations which can soon become intractable for many problems of practical interest. In this context, a technique to couple—in a global/local sense–three-dimensional peridynamics with one-dimensional high-order finite elements based on classical elasticity is proposed. The refined finite elements employed in this work are based on the well-established Carrera Unified Formulation, which the previous literature has demonstrated to provide structural formulations with unprecedented accuracy and optimized computational efficiency. The coupling is realized by using Lagrange multipliers that guarantee versatility and physical consistency as shown by the numerical results, including the linear static analyses of solid and thin-walled beams as well as of a reinforced panel of aeronautic interest
The relation between R&D accounting treatment and the risk of the firm: evidence from the Italian market
No full textIn this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management.
By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskier ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis.
This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders
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
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