1,721,083 research outputs found
Bilancio e Principi Contabili Internazionali: le informazioni di natura qualitativa sugli strumenti finanziari.
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Crisi di impresa, flussi finanziari e performance economiche Evidenze di una ricerca empirica svolta su società quotate
No full textInvestigation of redox-active aminoacids in oxidative enzymes: the role of the combined EPR and computational approach
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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
Value relevance of digitalization: The moderating role of corporate sustainability. An empirical study of Italian listed companies
No full textThe purpose of this paper is to assess whether a relation exists between stock market valuation and the extent to which Italian listed companies disclose information on their digitalization initiatives. The authors posit that the disclosure of digitalization-related information is a form of intellectual capital disclosure, which provides potentially value-relevant information to investors. Additionally, it is assumed that the reputation for corporate sustainability affects the relation between digitalization disclosure and stock market valuation. To test the aforementioned hypotheses, the authors first quantified the extent of digitalization disclosure by content-analysing the annual reports of 75 Italian listed companies for the years 2011–2017, and then they examined the value relevance of digitalization-related information accounting for the role of corporate sustainability. Empirical results suggest 1) that stock market participants incorporate digitalization-related information into their business valuation process, and 2) that firms with better reputation for corporate sustainability achieve higher valuations from disclosing their digitalization efforts. The potential contribution of this study is manifold: first, it extends prior research on the value relevance of IC disclosure by broadening its scope to include digitalization-related disclosure and evidencing the (moderating) role of corporate sustainability in firm valuation; second, it provides some empirical substance to the discussion on how to measure the value a company extracts from digitalization efforts; and third, it may support the case for increased non-financial disclosure as called for by accounting regulators and standard setters
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
Treatment of Refractory Obsessive-Compulsive Disorder with Nutraceuticals (TRON): A 20-week, open label pilot study
No full textTreatment of Refractory Obsessive-Compulsive Disorder with Nutraceuticals (TRON): A 20-week, open label pilot stud
Cost-Effective Solutions for Lithium-Ion Battery Manufacturing: Comparative Analysis of Olefine and Rubber-Based Alternative Binders for High-Energy Ni-Rich NCM Cathodes
Full text linkPromoting safer and more cost-effective lithium-ion battery manufacturing practices, while also advancing recycling initiatives, is intrinsically tied to reducing reliance on fluorinated polymers like polyvinylidene difluoride (PVDF) as binders and minimizing the use of hazardous and expensive solvents such as N-methyl pyrrolidone (NMP). In pursuit of this objective, olefin- and rubber-based polymers have been investigated as promising alternatives for binder materials in high-energy Ni-rich LiNixCoyMnzO2 (NCM, x≥0.8) cathodes for lithium-ion batteries (LIBs). Alternative binders such as polyisobutylene (PIB), poly(styrene-butadiene-styrene) (SBS), nitrile butadiene rubber (NBR), and its hydrogenated version (HNBR) offer versatile solutions. These polymers can be dissolved in industrial solvents, such as toluene, and have been further processed into homogeneous cathode slurries, thus facilitating the manufacturing of high-energy Ni-rich NCM cathodes for lithium-ion batteries. The evaluation of NCM811 cathodes obtained from PIB, SBS, NBR, and HNBR has involved a thorough assessment of their physical and chemical properties, electrochemical performance, and production expenses, compared with NCM811 cathodes based on PVDF. Notably, cathodes employing PIB and HNBR have exhibited outstanding qualities, showcasing high specific capacity and remarkable electrochemical stability akin to PVDF-based counterparts. Furthermore, the alternative binders′ superior adhesion, elasticity, and thermal stability have facilitated obtaining uniform and mechanically stable cathode films. Furthermore, using toluene, with its low vapor pressure, has significantly reduced energy costs associated with drying processes, thereby enhancing the overall cost-effectiveness of the NCM811 cathodes
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