1,720,955 research outputs found
Sustainability Standards and Decertification: A Bayesian Analysis of SA8000
Full text linkSocial Accountability 8000 (SA8000) is widely recognized as the leading certification-based standard for social sustainability. The common assumption is that the number of certified companies increases steadily over time. However, this prevailing narrative lacks empirical support owing to the absence of comprehensive studies on SA8000 decertification. Using a beta-binomial model estimated within a Bayesian approach to inference, we analyze a 25-year dataset of SA8000-certified companies. Our findings indicate that growth in certifications may not reflect a stable, long-term commitment to the standard. Instead, a significant proportion of companies discontinue certification, often after the initial three-year period. This study reveals that decertification rates are higher among companies with fewer certification renewals and vary considerably by industry. These insights contribute to a refined understanding of the certification and decertification patterns and highlight the need to further explore the long-term maintenance of social accountability standards across different industries and contexts
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
Non-financial reporting research and practice: Lessons from the last decade
Full text linkResearch on non-financial reporting (NFR) practices has grown considerably over the last decade, interweaving with several other fields of study, including business ethics, financial accounting and strategic management. NFR is a comprehensive term that includes several forms of reporting, such as CSR reporting, integrated reporting (IR), SDG reporting, GRI reporting, and GHG reporting, among others. The lack of a common standard in NFR has generated discrepancies in NFR managerial practices around the globe. As a result, this study aims to summarise the various NFR practices and the evolution of NFR research by providing a review based on the most influential articles published between 2012 and 2020. We used bibliometric analysis to identify eight research areas: the content of non-financial reports, the IR framework, the relation of NFR with firm-level variables, the relationship between NFR and corporate governance, the theories behind NFR, NFR assurance, the relationship between institutional context and NFR, and environmental reporting. We propose a summary of the literature, together with the best managerial practices that have emerged in recent years. The present study also offers methodological best practices for conducting literature reviews grounded on bibliometric analysis (applying the visualisation of similarities – VOS – method) through a ten-step process, which guarantees the reproducibility of the study by applying quality assurance protocols from medical fields, such as PRISMA and AMSTAR 2
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
Italy
No full textNavigating the intricate domain of business ethics in Italy unveils a
distinctive journey, diverging from the philosophical roots that dominate
other global contexts. Unlike in the USA, where philosophers primarily
shaped the discourse, Italy’s narrative is particularly intricately woven
with the contributions of scholars in “Economia aziendale” — the realm
of management, accounting, and organization. This introductory exploration
traces the evolution of Italian business ethics, emphasizing the enduring
influence of managerial and accounting disciplines. Since 2011,
academic discussions in Italy have surged, spotlighting corporate responsibility
and sustainability. This survey-based study delves into the nuanced
landscape, dissecting the focus on teaching, research, and training
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
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