1,720,971 research outputs found
Impatto della crisi economica sulla redditività ed il rischio finanziario delle imprese romagnole. Una stratificazione operata via cluster analysis
No full text5th Management Control Journal Workshop – Sistemi di Controllo e Complessità Ambientale. Innovazioni ed esperienze nelle Aziende di Servizi - Alma Mater Studiorum Università di Bologna – Rimini 23/24 Giugno 201
Profitability and Financial Risk of the Romagna Companies. A firm partition/stratification via cluster analysis
No full textManagement International Conference (MIC 2016) – 1/4 Giugno 2016 - Pula – Craozi
Business Ethics: Moral or Amoral? An analysis from the perspective of Kantian ethics
Full text linkThe aim of this paper is to analyze the phenomenon related to business ethical purposes from a different perspective, using the philosophical lens developed by Immanuel Kant. This work is also oriented to identify the most important research topics related to business ethics through the combination of a different framework.
The present paper intends to offer a conceptual contribution to the ongoing debate on the theme of ethics in corporate social responsibility, highlighting the main problematic aspects that emerge from the analysis of the literature and the observation of reality in the light of the philosophical framework of Kant. This paper, therefore, examines and applies the deontological view of Kant and his distinction between the ‘categorical’ and ‘hypothetic’ imperative.
This ethical view is useful to prevent instrumental acceptance of ethical codes and sustainability reports; in fact, during the making of the work, several well-known practices are presented, which are far from behaving in a moral way (i.e., General Electrics, Lehman Brothers, and so on)
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
IFRS meets the realities of a post-communist Balkan State
Full text linkResearch Question: How will the Substance-over-Form (SoF) ‘organism’ survive, mutate and develop in a new and unfamiliar ‘environment’? Motivation: Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on “philosophy of language and accounting”. Alexander et al. (2018) used the “Substance-over-Form” principle as a case study investigation of the practicability, or non-practicability, of harmonising changes in accounting regulation across seven countries (and six languages). The objective of this paper is to investigate on a very different context: Albania (an EU candidate country, an ex-communist “Balkan state”, a different socially-constructed reality). Idea: This analysis shows the evolution of the SoF concept, by emphasizing the importance of the translation of official documents from English to Albanian and vice versa, comparing the content, the quality, and the level of translation in accounting. Data: We first analysed the main Albanian legislations on accounting from 1990 (opening year of the country to the free market economy) until 2021. Then, in order to assess the quality of translation from English to Albanian, we also critically examined the content and the level of translation of the 2018 IASB Conceptual Framework for Financial Reporting. Tools: The paper follows a deductive approach, as the results come from contextual data or clauses. A manual content analysis is implemented. Subsequently, a critical semantic analysis and an in-depth investigation on the level of translation of the accounting concepts, with an explicit focus on SoF treatment, is performed. Findings: The exposition, analysis and results are fully consistent with our theoretical framework, “social Darwinism”. We add the Albanian case to previous studies, providing a contrasting scenario in that Albania has a significantly different history over recent decades. We illustrate a different socially-constructed reality from the seven countries of Alexander et al. (2018), and extend the overall understanding and the overall picture. The Albanian “organism” (accounting GAAP system) is consistent with its socially-constructed reality/environment. SoF seems to be distorted in its passage from Directive/IFRS originating sources, and this may well be fully consistent with local needs, realities, and cultures. Contribution: This research contributes to academic debate in three ways. First, it adds evidence to the literature on harmonisation processes, analysing the evolution of financial reporting regulation for a specific country and the application of a fundamental concept, such as SoF, comparing it to other national regulations. Second, this work contributes to further research, being a pioneer for the application of the “social Darwinism” to the analysis of a GAAP system. Finally, the paper contributes to the development of research on translation issues in accounting, by technically analysing the level of translation of the IASB Conceptual Framework for Financial Reporting and back-translating from national Laws
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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