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4 research outputs found

A proposal for a semantic digital edition of Federico da Montefeltro's biography by Vespasiano da Bisticci

Author: De Vivo Manuela <1991>
Publication venue: Alma Mater Studiorum - Università di Bologna
Publication date: 30/06/2022
Field of study

Il patrimonio culturale è l’espressione della comunità a cui si riferisce e il digitale può essere un valido strumento per raccontare le storie relative ai beni culturali affinché siano, non solo studiati, ma anche recepiti nel loro significato più profondo da più pubblici. L’inserimento di testi manoscritti sul web utilizzando le tecnologie dei Linked Data facilitano la fruizione del testo da parte dell’utente non specializzato e la creazione di strumenti per la ricerca. La proposta di digitalizzazione della tesi ha come oggetto la vita di Federico da Montefeltro scritta da Vespasiano da Bisticci utilizzando i vocabolari schema.org, FOAF e Relationship per la marcatura del testo e i Content Management System per la pubblicazione dei dati. In questo modo sarà possibile avere un sito web in cui potrà essere curato anche l’aspetto grafico seguendo le regole della user experience e dell’information achitecture per valorizzare le figure del duca di Urbino e del cartolaio fiorentino.Cultural heritage is the expression of the community to which it refers, and digital technologies can be a valid tool for telling stories related to cultural heritage. In this way, the stories are not only studied but also received in their deepest meaning by several audiences. Publishing handwritten texts on the web using Linked Data technologies facilitates the use of the text by the unskilled user and the creation of tools for scholars and researchers. The core of the thesis is a proposal of a semantic digital edition of the biography of Federico da Montefeltro written by Vespasiano da Bisticci using the vocabularies schema.org, FOAF, and Relationship for marking the text, and the Content Management Systems for the publication of the data. In this way it will be possible to have a website where the graphic aspect can also be implemented by following the rules of user experience and information architecture, to enhance the figures of the Duke of Urbino and the Florentine stationer

AMS Tesi di Dottorato

COVID-19 MORTALITY IN LOMBARDY: THE VULNERABILITY OF THE OLDEST OLD AND THE RESILIENCE OF MALE CENTENARIANS

Author: Alessandro Nobili
Claudio Franceschi
Gianluigi Forloni
Giorgia Capacci
Giulia Fontanel
Marco Span&#242
Marcon Gabriella
Mauro Tettamanti
Publication venue: 'Impact Journals, LLC'
Publication date: 01/01/2020
Field of study

Analysis of the determinants of CSR disclosure in Spanish listed companies Analysis of the determinants of CSR disclosure in Spanish listed companies Análisis de los factores determinantes de la transparencia en RSC en las empresas españolas cotizadas

Author: Adrian Testera Fuertes
Laura Cabeza García
Publication venue: OmniaScience
Publication date: 01/01/2013
Field of study

Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure. Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed a OLS model to analyse how the identity of the largest shareholder as well as other firm characteristics may influence the disclosure of social activities. Findings and Originality: Contrary to our expectations, the findings suggest that the identity of the main shareholder does not affect the disclosure of social activities. On the contrary, firm size, leverage and general level of disclosure seem to explain the information provided by the firms related to their social activities. Research Limitations/implications: Our results should be considered with caution because we have used a specific measure of disclosure of social activities and our study is carried out in a specific country and period of time. Originality/value: A reduced number of studies have analysed the influence of firm ownership structure on the disclosure of social activities, and the existing studies have mainly considered the ownership concentration but not the identity of the largest shareholder. Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure.Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed a OLS model to analyse how the identity of the largest shareholder as well as other firm characteristics may influence the disclosure of social activities.Findings and Originality: Contrary to our expectations, the findings suggest that the identity of the main shareholder does not affect the disclosure of social activities. On the contrary, firm size, leverage and general level of disclosure seem to explain the information provided by the firms related to their social activities.Research Limitations/implications: Our results should be considered with caution because we have used a specific measure of disclosure of social activities and our study is carried out in a specific country and period of time.Originality/value: A reduced number of studies have analysed the influence of firm ownership structure on the disclosure of social activities, and the existing studies have mainly considered the ownership concentration but not the identity of the largest shareholder. Objeto: Este trabajo pretende profundizar en los determinantes de la divulgación de información sobre las acciones sociales que las empresas realizan. En particular, se centra en el papel que puede jugar un factor apenas considerado hasta el momento como es la estructura de propiedad. Diseño/metodología: Con el objetivo anterior, a partir de una muestra de empresas españolas cotizadas en el año 2008 hemos realizado un análisis de regresión lineal para analizar cómo la identidad del principal accionista de la empresa así como otras características empresariales afectan a la transparencia en RSC. Aportaciones y resultados: En contra de lo esperado, los resultados sugieren que la identidad del principal accionista no afecta a la transparencia informativa en RSC. Por el contrario, son otras características, como el tamaño de la empresa, su nivel de endeudamiento así como su nivel de transparencia en general, las que parecen explicar la transparencia sobre acciones socialmente responsables. Limitaciones: La existencia de otros indicadores de transparencia en RSC así como el haber realizado el estudio en un único país y en un momento temporal concreto, hace necesario ser cautos sobre los hallazgos obtenidos. estudio se encuadra en el ámbito de tres estados mexicanos y por tanto, los datos no son generalizables. El trabajo es un estudio exploratorio que nos aproxima a la realidad de las PYMES de México, no se pueden, por tanto, extraer relaciones de causalidad a partir de estos datos. Valor añadido: Un número reducido de estudios ha analizado la influencia de la estructura de propiedad en la transparencia en RSC, y además, de los pocos trabajos existentes, la mayoría se han centrado en el grado de concentración de la propiedad y no han tenido en cuenta la identidad o tipología del primer accionista.</p

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CÓMO PRESERVAR LA OBJETIVIDAD DEL AUDITOR INTERNO [doi: 10.5329/RECADM.20040302003]

Author: Aurora Virginia Pérez López
José Ángel Pérez López
Manuel Orta Pérez
Publication venue: Instituto Brasileiro de Estudos e Pesquisas Sociais
Publication date
Field of study

RESUMEN La aparición en los últimos años de diversos escándalos financieros ha incrementado la preocupación por fomentar una mayor transparencia en el mundo empresarial. En este sentido, un adecuado control del funcionamiento de las empresas desde un punto de vista interno contribuirá a obtener una mayor transparencia en las mismas y a reducir los posibles fraudes, tomando cada vez mayor relevancia la implantación y desarrollo de una función de auditoría interna Independiente. El objetivo de este trabajo se centra en estudiar la Independencia de la auditoría interna desde un punto de vista conceptual y normativo, profundizando nuestro análisis en el marco para el control de las amenazas a la objetividad del auditor interno publicado desde el Institute of Internal Auditors. Palabras clave: auditor interno, independência, objetividade, marco     ABSTRACT The appearance of diverse financial scandals has increased the preoccupation for fomenting a greater transparency on the accounting systems in the business world in the last years. In this sense, a suitable operation control of the companies from an internal point of view will contribute to obtain it, reducing to the p

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