1,720,973 research outputs found
IPSAS and accounting system in the Italian Public Administrations: expected changed and implentation scenarios - Paper presentato al 6th International Conference on "Accounting auditing and Management, Copenaghen, 1-3 settembre 2010
No full textPaper presentato al 6th International Conference on "Accounting auditing and Management, Copenaghen, 1-3 settembre 201
Environmental reporting and accountability in the Lazio Region between national guidelines and pilot experiences of local government in Italy
No full textThe need to support traditional annual financial balance sheets with environmental balance sheets is a strong pri- ority for public organizations in order to communicate the use of public resources to their citizens through the processes of governance, and from the perspective of sustainable development. Currently environmental reports are still not widespread, yet a lot of social reporting experiences have taken place in regions, provinces and municipalities (at present over 150 nationally).
APAT (the Italian Agency for Environmental Protection and Technical Services, now ISPRA), which coordi- nates a network of 20 regional environmental agencies, has recently begun a process to harmonize environmental reporting methods at a local level by analyzing the implemented experiences. This led to the formulation of the “Guidelines for the preparation of reports on the state of environment at a local level”.
This work examines the experimental application of the methodological guidelines proposed by APAT for defin- ing a model of integrated environmental reporting in the Lazio Region. In particular, the case study analysis of the regional government of Lazio is linked with a preliminary analysis based on the methodology of previous case studies carried out by the authors (investigating social reporting in Lombardia and Veneto (Veneto Region, 2003, 2004), not presented in this paper)
IPSAS and accounting system in the Italian Public Administrations: expected changes and implementation scenarious
No full textThis paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard (IPSAS) standards within the Italian local public administration. In perspective, local Public Administrations (PA) may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the “forced” model and the “spontaneous” model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model “governed by the center”.
Keywords: accrual accounting, cash accounting, IPSAS, public finance and accounting system reform
Knowledge sharing in global governance. A path in public goods delivery
No full textThe exchange of knowledge in development cooperation can help overcome common challenges while providing collective solutions. Country, regional and global platforms play a crucial role to facilitate development cooperation at both national and international level, but there is a lack of knowledge on their structure and operationalisation. The aim of this paper is to fill this knowledge gap to assess how global platforms can contribute to bridge the establishment of national priorities with the provision of global public goods. By way of a documentary analysis and semi-structured interviews, the study examines the case of the South-South Galaxy, a platform created by the United Nations Office for South-South Cooperation to promote the exchange of solutions among all Southern knowledge sharing platforms. The main results find that each node of knowledge sharing works to build a shared understanding of good practices on the SDGs and make this knowledge universally accessible
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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