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    Epilogue

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    Sustainable Entrepreneurship: Next Stage of Responsible Business

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    This paper analyzes the concept of a business’ “holistic development,” paying particular attention to the importance of “territorial” (or territory-based) firms in such a model. The work develops the concepts of a “territorial” business, its rootedness, cohesion, and social capital both theoretically and empirically, and, in highlighting the interconnectedness of the links between holistic development of the firm and its territory, posits a new analytical framework through which researchers can examine the relationships between businesses and their surroundings. Methodologically, the paper utilizes multiple case studies of two “territorial” firms located in the Marche region of central Italy. The empirical analysis helps formulate propositions that synthesize the attributes of “territorial” companies and the model of holistic development. The study also helps identify the bi-directionality of the links between the holistic development of a business and of its surrounding territory

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

    Environmental Disclosure

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    Environmental disclosure refers to the voluntary or mandatory communication of information that shall help company’s stakeholders to recognize the impact of business decisions on the environment. Disclosed information usually includes narratives about company’s environmental programs and policies, compliance with local environmental legislation, achievement of environmental certifications or awards, adoption of environmental management systems, description of environmental risks, as well as quantitative information like environmental indicators or measures related to the amount of waste produced, the usage of natural resources, emissions, company expenses, and investments made to reduce possible negative impacts on the environment. This information can be found in annual reports, stand-alone environmental reports, or sustainability reports. In addition, companies may be obliged to disclose specific environmental information to the public, government authorities, or agencies to account for their ecological footprint. For example, in the United States, most manufacturing firms and utilities are required to provide to the Environmental Protection Agency (EPA) annual estimates of toxics released into the environment and the EPA makes this information publicly available

    Variations on the Author

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    “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

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    We 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

    Environmental Accounting

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    The chapter has the objective to describe the meaning of environmental accountin

    Disaster Management

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    A common definition of disaster management is difficult because the term disaster may refer to different situations, and the approaches to manage these situations can vary in scope and aim. A disaster usually refers to an unpredictable event with relevant negative consequences for people, businesses, and the environment. According to the magnitude of damages generated, disasters are detected from catastrophes. With reference to the speed of occurrence, disasters are classified as emergencies or not. Moreover, different literature streams focus on either industrial disasters, which are produced by companies in their ordinary activity (e.g., blow out of some plants) or natural disasters, which are incidence of natural hazard events (earthquakes, eruptions, floods, or cyclones). Managing a disaster is also a very broad definition, as the art of management can span from forecasting to preventing, planning, solving disasters, and recovering the situation as it was before the disaster or improving it (disaster recovery)
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