1,721,074 research outputs found

    Introduzione

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    Il contributo introduce una selezione di working paper presentati nell'ambito del workshop "Il valore della Sostenibilità. Dinamiche di rilevazione e rendicontazione", organizzato dall'Università Cattolica del Sacro Cuore - sede di Piacenza. A tale fine, è proposta una riflessione critica relativamente alla crescente centralità di modelli di consumo e rendicontazione delle imprese nel processo di creazione del valore, anche alla luce dei mutamenti intercorsi nello scenario nazionale conseguentemente alla pandemia da Covid-19 e del conflitto russo-ucraino

    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

    Can MSMEs Drive Poverty Reduction and Enhance Income Equity in the LAC Region? Unveiling Empirical Insights

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    This chapter explores the potential of Micro, Small, and Medium Enterprises (MSMEs) in driving poverty reduction and improving income equity within the Latin America and Caribbean (LAC) region. Utilizing empirical data and case studies, the analysis highlights how MSMEs serve as catalysts for economic development by creating jobs, fostering innovation, and supporting local communities. The chapter delves into the structural challenges faced by these enterprises, including access to finance, market integration, and policy support, while underscoring the pivotal role of tailored interventions and inclusive frameworks. Key findings emphasize that fostering MSME growth requires an ecosystem approach that balances economic, social, and environmental sustainability, making MSMEs integral to achieving equitable development in the LAC region

    Accounting and music: The role of Giuseppe Verdi in shaping the nineteenth-century culture industry

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    The aim of this research is to investigate the contribution of Giuseppe Verdi and Casa Ricordi in shaping the nineteenth-century music culture industry by adopting a new perspective on accounting and history. In nineteenth-century Italy, opera represented an important phenomenon, both artistically and socially, playing a fundamental role of intermediary between society and the political sphere. The complex relationships between the composer (artist) and the publisher (cultural intermediary) are analysed in the specific field of opera music, outlining the evolution and interweaving of artistic, social and economic aspects. The study embraces the period 1839–1893 and examines the economic and private relations between Giuseppe Verdi and Casa Ricordi and their impacts on the culture industry to this day. This article’s novelty is to adopt a historical perspective to broaden accounting into the field of high music offering possibilities for further studies

    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

    Il valore della sostenibilità nelle PMI nel settore dell’ospitalità: dalla teoria alla pratica

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    The purpose of this work is to fill and overcome the existing gap detected in the existing literature and in the business practices of tourism organisations regarding the application of effective sustainability strategies for small and medium-sized enterprises (SMEs), with specific consideration of the hospitality sector. Over the last few years, the growing sensitivity to the issue of sustainability has induced notable changes in tourism organisations. In this context, some examples of new sustainable approaches and strategies are emerging in the hotel industry, redefining management models towards more sustainable paradigms. Nevertheless, it is unsurprising that, in hospitality, there is still a remarkable gap between sustainable development ‘theory’ and its ‘practice’. Some authors have detected not only a proliferation of initiatives adopted to minimise adverse environmental impacts, but also a scarcity of methods able to ensure these are not just greenwashing tendencies (Chen et al., 2019; Self et al., 2010). Despite its international recognition and popularity, corporate social responsibility (CSR) in tourism (Font & Lynes, 2018; Kalisch, 2002; Kang et al., 2010), unlike other sectors, is still largely considered an unexplored field (Koseoglu et al., 2021; Latif et al., 2020). The use of codes of conduct, reporting systems and certification programmes is not yet sufficiently widespread and commonly shared, especially in family-run businesses (Memili et al., 2017). Not surprisingly, the concept of sustainability is often misunderstood and used as a marketing strategy to attract nature-based tourism that does not really promote environmental conservation or the improvement of local communities’ wellbeing (Dwyer, 2020; Hartwell et al., 2016; Zheng et al., 2020). Notably, recent studies in tourism literature have focused particularly on tourists’ perception of sustainability principles (Andereck, 2009; Cottrell et al., 2004; Gao et al., 2016; Juvan & Dolnicar, 2016; Mzembe et al., 2020) or on environmental footprint measurements and eco-certifications (Dunk et al., 2016; Font, 2002; Geerts, 2014; Leroux & Pupion, 2018), overlooking the hotel managers’ perspectives. The relevance of CSR and a well-balanced triple bottom line approach in the hospitality industry, mainly in small and family hotels, in fact, has been relatively under-researched (Garay & Font, 2012; González-Rodríguez et al., 2019). Moreover, no in-depth research has yet to be conducted regarding the simultaneous analysis and application of the three dimensions of sustainability (economic, social and environmental) in family-run hotels (Roberts & Tribe, 2008)
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