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    L'esercizio dell'internal audit

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    La funzione di revisione interna può costituire – ove dotata di un alto grado di commitment del vertice aziendale – uno degli elementi chiave del successo delle aziende sia per quanto concerne la tempestiva e precisa assurance dei sistemi di controllo in essere rispetto ai desiderata del top management, sia – e, diremmo noi, soprattutto – per quanto concerne la capacità e l’autorevolezza (che essa deve peraltro guadagnarsi sul campo) nella cosiddetta “consulenza interna” in materia di punti di controllo all’interno dei processi aziendali. Questo perché il controllo aziendale ha sempre più abbandonato la sua funzione ispettiva e di verifica (ex post) per assumere una più idonea veste supportava verso il management aziendale e quindi connaturandosi come monitoraggio sistematico delle scelte e delle operatività aziendali. I sistemi di controllo aziendali diminuivano la loro esasperata funzione di “cane da guardia” per assumere quella di concorso alla postulazione degli obiettivi aziendali. L'intento del lavoro è quindi quello di dotare di strumenti logico-operativi i professionisti dell’internal auditing, e di affiancare la recente copiosa trattazione manualistica in argomento con spunti anche didattico-esercitativi utili a meglio comprendere le dinamiche pratiche che questa funzione ha in sé

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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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