1,720,959 research outputs found
L’analisi Porto, Oil & Gas: Un settore solido e in forte ascesa. Traino dell’economia del territorio
No full textProgetto di ricerca "TOP500 Romagna" di PricewaterhouseCoopers S.p.A. in collaborazione con l'Università di Bologna
L'orribile favella definizione europea di "azienda"
No full textViene esaminata criticamente la definizione di "attività aziendale" contenuta nella versione italiana dello standard contabile IFRS 3 in relazione alla emanazione del Regolamento UE 2020/551del 21 aprile 202
Gli effetti della pandemia sui bilanci delle imprese italiane
No full textSono svolte osservazioni e sollevati problemi interpretativi sulle norme aventi ad oggetto la redazione del Bilancio, contenute nel decreto legge n. 23 dell'8 aprile 202
La proposta di un nuovo principio contabile sui ricavi
No full textOggetto dell'articolo è la Proposta dell'Organismo Italiano di Contabilità di emanare un nuovo, specifico Principio contabile sui Ricavi, in analogia alla presenza di uno Standard presente negli IAS/IFRS: vengono svolte alcune considerazioni generali e osservazioni specifiche sulla Bozza dell'OIC
Gli interventi normativi e di prassi sulla crisi covid rappresentano un temporaneo cambiamento delle regole generali di formazione del bilancio. Un bilancio redatto secondo le "deroghe covid" può essere chiaro, veritiero e corretto?
No full textL'articolo affronta il tema delle deroghe "temporanee" ai principi generali di redazione del bilancio, introdotte con. legislazione emergenziale sulla pandemia covid, sollevando dubbi sulla qualità che tali bilanci avranno , ai fini dell'informativa ai terzi, in certe situazioni aziendal
Il ritorno alle norme del codice civile da parte dei soggetti che abbandonano gli IAS/IFRS
No full textMany firms, after presenting their financial statements according to IAS IFRS must now return to apply the rules defined by the Italian civil code. While the transition to international accounting standards is regulated by Decree 38/2005, the return path is not ruled in any way. The Italian OIC has posted under discussion a document in order to suggest rules for this passage but some parts of it can create new difficulties; this is true particularly in relation with the compatibility of the suggestions with the Italian civil law
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
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