1,720,990 research outputs found
Il controllo di gestione per favorire l'accesso al credito. Un'applicazione nel settore turistico-ricettivo
No full textTenere l'azienda "sotto controllo" è una condizione imprescindibile per operare in condizioni di funzionalità duratura. Di ciò sono tanto più consapevoli le aziende di piccole-medie dimensioni che, in quanto più bisognose di finanziamenti di terzi, sono sottoposte a stringenti valutazioni di merito creditizio. Questo è il caso della realtà turistico-ricettiva esaminata, la quale è ricorsa ad expertise esterne per attivare quei processi di apprendimento manageriale basati sui principi e strumenti del controllo di gestione che, oltre a supportare un'azione di governo che va oltre la compliance, costituisce un necessario "viatico" per l'accesso al credito
Controllo e governo sostenibile della «crescita aziendale»: il caso Colmic Spa
No full textIl contributo si focalizza sui processi di crescita aziendale, mettendo non solo in evidenza le sottostanti motivazioni, ma anche alcune delle strategie atte a realizzare tali processi con successo ed in modo duraturo o “sostenibile”. L’articolo evidenzia inoltre il ruolo che può essere svolto da un efficace sistema di controllo di gestione, sia nella fase di progettazione degli interventi volti ad innescare la crescita, sia tramite un controllo ed un reporting in itinere ed ex-post tali da fornire un valido supporto informativo ai decision-makers. Nello specifico, il contributo analizza il caso della Colmic SpA, illustrando il percorso di crescita intrapreso, discutendone le politiche innovative implementate ed evidenziando il ruolo svolto dal sistema di controllo adottato nell’efficiente gestione delle risorse strategiche a disposizione dell’azienda
Il ruolo del controllo di gestione nelle microimprese: il caso del Tubettificio Senese
No full textIl contributo si propone di mostrare come un sistema di controllo di gestione possa essere implementato con successo, pur con specifici adattamenti, in realtà aziendali particolari come quelle delle microimprese. Tali imprese risultano di interesse per un'analisi sui sistemi di controllo in quanto tipologia aziendale maggiormente rappresentativa del contesto italiano. Nello specifico, il contributo analizza il caso del Tubettificio senese, presentando le caratteristiche del sistema di controllo adottato nonché alcune considerazioni utili per altre aziende interessate ad intraprendere un similare percorso
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
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