1,721,361 research outputs found
Seeing more than reading:The visual mode in utilities' sustainability reports
Full text linkThe analysis of semiotic modes of communication used in corporate reports is very relevant for understanding how meanings are communicated to readers or viewers. But researchers' interest has mainly focused on verbal and numerical modes of communication, and the focus on the visual mode has been very limited. This paper contributes to filling this gap through an explorative analysis of how the visual artefacts are used with the text (verbal and numerical) in utilities' corporate sustainability reports. Results show that visual artefacts are more used for captivating readers' or viewers' attention, spatializing and materializing concepts than infiltrating meanings
The definition of corporate corruption prevention during the last decade: Bibliometrics and content data for the future research agenda
Full text linkThe purpose of this research is to provide a valuable study about the development of literature on corruption prevention during the last decade suggesting the way for the future agenda. We collected documents with the aims to develop a structured literature review (SLR). We collected 113 documents adopting a not grey analysis. Our results shows two main research areas: (i) the corruption prevention understanding its features and using accounting and ethical activities in the business and government procurement and (ii) anticorruption measures, disclosure and behaviours as renewed tools to increase corporate governance sustainability and corporate social responsibility. This is the first time for proposing the SLR on corporate corruption preventions and renewed models directed to build an updated background and emerging issues. This paper is original because proposes for the first time the literature collection of corporate corruption prevention's models providing valuable insights, critique and definition for the future research
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
Regulatory space in local government audit: An international comparative study of 20 countries
Full text linkThis article compares audit regulatory space in local government for 20 countries. Building upon prior research, it shows four themes of new audit space, namely 'organization and fragmentation', 'independence and competition', 'audit scope', and 'inspection' are relevant internationally, although suggests inspection is better categorized as performance assessment. Audit construction through these themes is shaped by a country's constitutional framework, but also modern state theories consensus around audit as an assessment of government quality that meant performance audit is increasingly popular
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
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