1,720,962 research outputs found
BLOCKCHAIN E CONTROLLO CONTABILE: ANALISI CRITICA DELLE IMPLICAZIONI
No full textLe tecnologie di controllo sono state tradizionalmente
considerate dalla dottrina
contabile come tecnologie di
fiducia, poiché riducono le asimmetrie
informative e impegnano reciprocamente le parti
attraverso combinazioni di incentivi e disincentivi.
La dissoluzione delle asimmetrie informative, in un
regime di totale trasparenza, unitamente a un
controllo puramente algoritmico, libero da
influenze umane e istituzionali, appare, invece,
essere una delle promesse della tecnologia
blockchain, il cui nucleo rivendica la capacità di
verificare le transazioni tra le parti e stabilire verità
economiche senza ricorrere ad intermediari tradizionali,
quali controller o revisori dei conti. In
quanto tecnologia che promette un controllo permanente,
pubblico e decentralizzato, la blockchain
sembra attribuire maggiore importanza alla
fiducia nei sistemi piuttosto che alla fiducia nelle
persone. Tuttavia, è essenziale riconoscere che la
blockchain rappresenta un mezzo per un fine - un
dispositivo per ridurre il rischio e aumentare la
fiducia e la tracciabilità delle transazioni economiche
ma non privo di limiti. L’articolo offre un’analisi
critica delle implicazioni della blockchain sul
controllo contabile, con particolare riferimento al
settore dell’audit
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Accounting Models between Shareholder and Stakeholder Capitalism: State of the art and New Research Perspectives
No full textWhile accounting models increase efficiency and profitability, they also uncritically promote shareholder value maximization as the sole objective to be optimized. The failure to consider other legitimate interests has decreased employee share of wealth, led to the use of questionable social practices, and resulted in poor environmental stewardship. COVID-19 has served as a wakeup call and highlighted the inequities and social injustices of shareholder capitalism that privileges the interest of shareholders above all others. This paper discusses how accounting models – both financial and managerial – are complicit in supporting this ideology. Further, we discuss how the movement toward stakeholder capitalism can overcome this bias toward sole concern for shareholder disclosure and reporting. After discussing the major differences between the two competing models of capitalism and the role of accounting calculations in supporting these views, we show how management accounting research and practice can contribute toward enacting a more inclusive society by balancing the interests of all stakeholders
(Dis)aggregating Public Value: A Preliminary Critical Investigation into the Contribution of Academic Spin-offs
No full textThe originality of the research lies in the fact that it is the first case of a valuographic approach that reveals initial interesting aspects regarding the connections between academic spin-offs and the creation of public value. Although the approach adopted in this study offers an initial analysis of a complex phenomenon, allowing for an initial understanding of the specific context, data collection, analysis, and accurate interpretation require significant commitment from the researcher, which may limit the scalability of the research to broader contexts
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