1,721,070 research outputs found
Chapter 9 Public sector acounting and auditing in Italy in Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Eds.) Public Sector Accounting and Auditing in Europe . Palgrave 2015
No full textThis chapter analyses the public sector accounting and audit systems in the three levels of government in Italy. The harmonization law under trial (mandatory application will start in 2015) is considered as the basis for discussion. The new set of accounting and auditing rules has mainly focused on achieving a harmonization between public entities in Italy and is inspired by the need to keep public expenditure under control, while improving the efficiency and effectiveness of the whole public sector. The rules for public sector accounting combine the traditional budgetary culture with accrual, but the application of international standards seems to be faraway
Supplemental material for Local government administration systems and local government accounting information needs: is there a mismatch?
No full textSupplemental material for Local government administration systems and local government accounting information needs: is there a mismatch? by Sandra Cohen, Francesca Manes Rossi, Eugenio Caperchione and Isabel in International Review of Administrative Sciences</p
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
Spreading the Sustainability Puzzle Pieces on the Table
No full textThis chapter offers a summary of the aims of the book and provides an introduction to the book’s content. Considering the role of public administration in achieving sustainable development, the overarching aim of the book is to investigate how public financial management systems have been influenced by sustainability purposes in different European countries and what changes have been introduced or are being planned to accommodate sustainable development. In this sense, the book covers all aspects linked to public financial management: budgeting, accounting, reporting and auditing, and offers an important contribution to sustainable development research in the public sector. Moreover, an innovative aspect of the book is that it presents the experiences of the countries analysed through a comparative perspective while discussing the methodology used to obtain the comparative information
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
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