3 resultados para Epistemology of accounting science
em AMS Tesi di Dottorato - Alm@DL - Università di Bologna
Resumo:
In the scholarly publishing domain, a retraction is raised when a specific publication is considered erroneous by the venue in which it appeared after it was published. The aim of this work is uncovering new insights and learn new important information to help us understand the retraction phenomenon in the arts and humanities domain. Our investigation is based on a methodology defined using quantitative and qualitative measures derived from previous studies in the transdisciplinary research field of “science of science” (SciSci). The designed methodology takes into account a general case of retraction and applies a citation analysis based on five phases. Citations to retracted publications (before and after their retraction) are gathered and characterized with a set of attributes, including general metadata and information extracted from citing entities’ full text. The annotated characteristics are further considered for a statistical and a textual analysis (i.e., a topic modeling analysis). The contribution of this thesis is grounded by addressing the following research questions: (RQ1) How did scholarly research cite retracted humanities publications before and after their retraction? (RQ2) Did all the humanities areas behave similarly concerning the retraction phenomenon? (RQ3) What are the main differences and similarities in the retraction dynamics between the humanities domain and the STEM disciplines? RQ1 and RQ2 are addressed by tuning and applying the methodology on the analysis of the retracted publications in the humanities domain. RQ3 is addressed on two levels, i.e., considering and comparing: (L1) the outcomes of the past studies on the retraction in STEM, and (L2) the results obtained from an analysis of a retraction case in STEM using the defined methodology.
Resumo:
This research aims at contributing to a better understanding of changes in local governments’ accounting and reporting practices. Particularly, ‘why’, ‘what’ and ‘how’ environmental aspects are included and the significance of changes across time. It adopts an interpretative approach to conduct a longitudinal analysis of case studies. Pettigrew and Whipp’s framework on context, content and process is used as a lens to distinguish changes under each dimension and analyse their interconnections. Data is collected from official documents and triangulated with semi-structured interviews. The legal framework defines as boundaries of the accounting information the territory under local governments’ jurisdiction and their immediate surrounding area. Organisational environmental performance and externalities are excluded from the requirements. An interplay between the local outer context, political commitment and organisational culture justifies the implementation of changes beyond what is regulated and the implementation of transformational changes. Local governments engage in international networks to gain access to funding and implement changes, leading to adopting the dominant environmental agenda. Key stakeholders, like citizens, are not engaged in the accounting and reporting process. Thus, there is no evidence that the environmental aspects addressed and related changes align with stakeholders’ needs and expectations, which jeopardises its significance. Findings from the current research have implications in other EU member states due to the harmonisation of accounting and reporting practices and the common practice across the EU in using external funding to conceptualise and implement changes. This implies that other local governments could also be representing a limited account related to environmental aspects.
Resumo:
The program of my PhD studies has been dealing with the investigation of the research outcomes that may result from the use of luminescent Iridium(III) cyclometalated complexes in the field of polymer science. In particular, my activity has been focused on exploring two main applicative contexts, i.e. Ir(III) complexes for preparing polymers and in combination with polymers. In the first part, a new set of luminescent Ir(III) complexes was exploited as photocatalysts for light-assisted atom transfer radical polymerization of methyl methacrylate. The decoration of both cyclometalated and ancillary ligands with sp3 hybridized nitrogen substituents together with the use of specific counterions, imparted suitable photophysical and redox properties for an efficient photocatalyzed process. The second part has been focused on the employment of Ir(III) tetrazole complexes as phosphorescent dyes in polymeric materials. Colourless luminescent solar concentrators were prepared blending two Ir(III) cyclometalates with acrylate polymers. Their performances were investigated, leading to promising outcomes comparable, or superior, to those obtained from colourless LSCs based on organic fluorophores. As a complementary approach, Ir(III) complexes were covalently linked to polymers in the side chain, to obtain a new class of metallopolymers. To this extent, a bifunctional tetrazolate molecule, equipped with a coordination site and a polymerizable unit, was designed. The photophysical properties of the resultant luminescent polymeric films were discussed. In the end, an additional project involving both polymers and metal compounds was carried out during my experience as a visiting PhD student at Humboldt – University of Berlin. Polystyrene and polyethylene glycol -based ion-exchange resins were functionalized with peptides through a ligation pathway, for the selective chelation of Copper(II) in aqueous solutions. The coordinating capability of the materials towards Cu2+ ions was tested by ICP-MS analysis. The resins strategically modified with ion-selective peptides, may be exploited in the preparation of water-processing devices.