1,720,974 research outputs found
Assessing Sustainability and Organizational Innovation of Urban Regeneration Projects. Best practices and guidelines from the Apulia Region
No full textThis book offers the first comprehensive report on the topic of organizational innovation and sustainability of urban regeneration from the public manager's perspective. Starting from a rich set of case studies on urban regeneration from the region of Apulia, in Italy, it develops a framework for measuring their sustainability performance. It proposes the use of indicators related to different aspects of the urban regeneration process, including the participations of stakeholders; land use and buildings; economy and jobs; transportation; environmental pollution; energy use; waste management; as well as open spaces and wildlife. This book offers extensive information to graduate students and researchers, and to authorities, developers, investors and stakeholders alike, involved in the design, planning and management, and sustainable development of urban spaces. It is expected to foster a better understanding of the level of organizational innovation and sustainability of urban regeneration projects and the role of governing bodies in their implementation
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
Urban Civic Network as practice of social change and innovation. A case-study analysis
No full textSocial innovation represents a social practice that aims to meet social needs by
involving communities in dialogues through participatory and collaborative
approaches. One new and particular solution of social innovation is represented by
Urban Civic Networks. However, considering the novelty of this topic, neither the
benefits nor the role of public entities in implementing such practice of social innovation,
nor the strengths of the implementation process are known, yet. This study aims
to fill this gap through the analysis of a single-case study, based upon theories of
social innovation and social change, referring to the City of Bari. Results show that
implementation of Urban Civic Networks generates both tangible and intangible benefits
and demonstrate that local government plays a pivotal and leading role in the
implementation process. Finally, they show that the strengths of this practice are
connected to bottom-up approaches enabling efficient knowledge management and
collaboration
Digitalization in the cultural industry: evidence from Italian museums
No full textPurpose – This study aims to analyse the level of digitalization in the cultural industry. More in detail, it aims
to examine the determinants and effects of the digitalization level of museum organizations and the role played
by the COVID-19 pandemic in the adoption of digital technologies.
Design/methodology/approach – In order to answer the research questions, this study uses the multiple
case study methodology. In particular, three different museum organizations operating in the Apulian context
were examined.
Findings – The findings show that the adoption of digital technologies derives from the desire to attract more
visitors, reduce costs, improve the visitor experience and adapt to competitors. On the contrary, they show that
the lack of funding represents a drag on the adoption of digital tools. In relation to the effects, the findings show
financial advantages connected to an increase in revenues and a reduction in costs and non-financial benefits
connected to an improvement of the intangibles. Finally, the results show that the COVID-19 pandemic has
accelerated the adoption of digital technologies.
Originality/value – This work enriches the current literature through the analysis of the drivers and effects
of digitalization in the museum industry and through the focus on COVID-19. Furthermore, to the authors’
knowledge, this is the first study that examines the level of digitalization of museum organizations in the
Apulian context
Risk disclosure in sustainability reports: Empirical evidence from the energy sector
No full textRecently, companies in the energy sector have faced multiple financial and environmental risks. This finding demonstrates the need for energy companies to disclose risk information. However, academic attention on risk disclosure (RD) remains limited. Through manual content analysis and a regression model, this study examines the effect of the features of the board of directors and audit committee on the RD level in sustainability reports. The empirical findings reveal that the size and independence of the board of directors and the size of the audit committee positively affect the RD level
Factors affecting human capital disclosure in an integrated reporting perspective
No full textPurpose
Human capital (HC) represents a particularly important element capable of guiding the firms’ value creation process in the new economy. The purpose of this study is to analyze the level of HC information contained within integrated reports and to identify the variables that influence the HC disclosure policies of companies.
Design/methodology/approach
Research hypotheses, developed on the basis of agency theory, were tested using a regression model on a sample of 137 worldwide companies. A HC disclosure index was designed to examine the level of HC disclosure and a content analysis was used to investigate the integrated reports.
Findings
Results showed a positive and significant impact of firm size, board size, board independence and board diversity on the level of HC information disclosed by companies within their integrated reports. On the contrary, they demonstrated a not significant effect of firm profitability.
Practical implications
Results have important implications for corporate executives, high-level corporate governance, policymakers and investors. They point out additional further motivations for creating larger boards and including non-executive members and women on the board. In addition, investors could use the HC disclosure index to evaluate companies’ HC disclosure policies in their investment decisions.
Originality/value
This study extends the agency theory application scope and extends the analysis of HC disclosure to other corporate documents, namely, integrated reports. Besides, it increases knowledge about the factors capable of influencing HC disclosure, identifying a series of elements capable of directly affecting the level of information that companies disclose
Visual disclosure through integrated reporting
No full textPurpose – This study, based on stakeholder theory, aims to analyse the factors that can affect the level of
visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate
disclosure.
Design/methodology/approach – This study develops an innovative measure to measure the level of visual
disclosure of integrated reports that takes into account the use and degree of integration of images and graphs.
Furthermore, to test the hypotheses, this study uses a regression model on a sample of 134 international
companies that published an integrated report in 2018.
Findings – The results show that firm size, firm profitability and industry environmental sensitivity
positively affect the level of visual disclosure of the integrated reports.
Originality/value – To our knowledge, this is the first study that examines visual disclosure in the IR context.
It also extends the field of application of the stakeholder theory, still little used to explain visual disclosure
strategies, and increases knowledge on the determinants of IR
Exploring intellectual capital disclosure and its determinants in knowledge-based institutions: empirical evidence from international universities
No full textPurpose – This study aims to add empirical evidence to the intellectual capital (IC) literature by
enhancing understanding of voluntary online IC disclosure (ICD) practices in knowledge-based
institutions such as universities from an international standpoint. The ultimate purpose of this study is to
examine how different variables related to size, internet visibility and certain corporate governance
attributes (i.e. board size and board gender diversity) affect the extent to which universities from different
world’s countries convey ICD through websites.
Design/methodology/approach – This study investigates a sample of 100 international universities
selected according to the QS World University Rankings 2020 to examine the level of ICD provided
through their official websites. It uses a content analysis to measure the actual amount of IC information
disclosed by these universities and a regression model to test the impact of the explanatory variables.
Findings – Empirical results demonstrate a negative impact of the board size and a positive effect of
board gender diversity and internet visibility on the level of IC information disclosed by international
universities on their website. They also demonstrate a non-significant effect of university size.
Originality/value – This study contributes to enriching the academic literature in different ways. In the
first place, it extends the field of application of the stakeholder theory. In the second place, this study
sheds light on the actual ICD level of international universities. In the third place, it examines the ICD
through a channel – websites – which are still little explored by the academic literature. Finally, this study
increases knowledge about the factors that can influence the ICD disclosure of international universitie
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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