1,354,446 research outputs found
CURes Featured in 60 Second Lectures 2017: Michele Romolini
No full textProfessor Romolini from the Environmental Science department gives a speech on a better world
The impact of social reporting on the performance of Italian social enterprises
No full textThe Third Sector is a crucial social and economic system at an international level in supplying public services. The Italian law no 155/2006 and the consequent operating decrees have formally recognized the social entrepreneurship, requiring social enterprises (SEs), among other things, to provide specific disclosure in relation to the social impact of their operations. This paper aims to in-vestigate whether there is a relation between the “quality” of SEs’ social reporting and financial per-formance. In relation to this, the research has examined the SEs instituted as limited liabilities companies. The research contributes to the development of this field of studies, concluding that there is no cause-effect relation neither in the hypothesis that the quality of social reports affects the financial performance, neither in the hypothesis that financial performance affects the quality of so-cial reports
Measurement and Impairment of Intangible Assets in the Italian Stock Exchange
No full textThe current economic and financial crisis has had a very relevant impact upon companies worldwide.
This paper aims at investigating effects produced upon the financial statements of a sample of 90 Italian listed companies with specific reference to the intangible assets and goodwill, which are in many cases crucial for listed companies’ performance and evaluation. Specifically, goodwill should reflect the forecast on future trends and be, if necessary, written-off.
This paper examines the trend exposed in the analysed 2007-2009 annual and half-yearly financial statements.
Under a technical point of view, International Financial Reporting Standards (IFRS) should represent an appropriate basis to evaluate whether the mentioned crisis has been “converted” into accounting data, as they are naturally destined to satisfy investors’ information needs and should support decision makers to express their judgement on companies’ future profitability.
This circumstance provides the chance to propose some considerations concerning the adoption of IFRS in listed companies
Sulla rendicontazione sociale negli enti locali. Osservazioni in merito alle linee guida dell'Osservatorio
No full textIl contributo affronta il chiave teorica la tematica della rendicontazione sociale negli enti locali.
Partendo da considerazioni generali sulle motivazioni di tale pratica e sullo stato attuale della rendicontazione negli enti locali, elabora una serie di riflessioni ed osservazioni critiche, che hanno ad oggetto il contenuto delle recenti Linee guida approvate dall'Osservatorio per la finanza e la contabilità degli enti locali nel 2007
Il rendiconto per il cittadino: prime evidenze
No full textGli studiosi da più parti hanno tentato di sistematizzare ed interpretare il complesso, e talvolta tortuoso, percorso di riforma che ha interessato la pubblica amministrazione italiana da oltre un ventennio, ricorrendo a paradigmi teorici già applicati in contesti internazionali. Tra questi, quello dell’accountability, nei suoi diversi profili e nell’ambito della teoria dell’agenzia, ha senz’altro rivestito uno dei più impiegati (Grey & Jenkins, 1993). Il tema è stato studiato ed analizzato da diversi punti di vista ma per quanto rileva ai fini del presente lavoro, l’ambito della political accountability appare quello più coerente poiché si riferisce alla responsabilità dei soggetti chiamati a gestire risorse pubbliche nell’operare nell’interesse della collettività e nell’essere responsabili per le proprie azioni.
In questa prospettiva una delle esigenze più attuali è quella di instaurare un rapporto di comunicazione tra amministratori e cittadini che si inserisce nella logica della “resa del conto”, tipica delle esperienze di rendicontazione innovativa come il rendiconto semplificato per il cittadino. L’obiettivo complessivo di queste esperienze è quello di innalzare il livello di trasparenza della gestione degli enti locali (Caperchione & Pezzani, 2000) trasformando la gestione dell’amministrazione in una “casa di vetro” all’interno della quale ogni stakeholder possa agevolmente individuare le informazioni di proprio interesse
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe 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
No full text“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
No full textWe 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
No full textWe 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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