d/Seas Working Papers - ISSN 2611-0172 http://swps.unipa.it/index.php/swps <blockquote class="western" style="text-align: justify; orphans: 2; widows: 2; margin: 0.2cm 0cm 0.2cm 0cm;"><span style="color: #000000;"><span style="font-family: Times New Roman,serif;"><span style="font-size: medium;"><span lang="en-GB"><span style="font-weight: normal;">The aim of the dSEAS' WP is to share with a wide audience of academics, practi­tioners and policy-makers original researches in the fields of </span></span></span></span></span><span style="color: #000000;"><span style="font-family: Times New Roman,serif;"><span style="font-size: medium;"><span lang="en-GB"><em><span style="font-weight: normal;">economics, management, law, sociology, statistics</span></em></span></span></span></span><span style="color: #000000;"><span style="font-family: Times New Roman,serif;"><span style="font-size: medium;"><span lang="en-GB"><span style="font-weight: normal;">.</span></span></span></span></span><span style="color: #000000;"><span style="font-family: Times New Roman,serif;"><span style="font-size: medium;"><span lang="en-GB"><span style="font-weight: normal;"><br></span></span></span></span></span></blockquote> Università degli Studi di Palermo - Dipartimento SEAS en-US d/Seas Working Papers - ISSN 2611-0172 2611-0172 The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting http://swps.unipa.it/index.php/swps/article/view/21 <p>With the transposition into national laws of Directive 2014/95/UE on disclosure of non-<br>financial information by large companies, the social and environmental responsibility has taken on<br>new significance in the recent accounting debate. This paper moves in particular from the develop-<br>ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist<br>approach to the business reporting embracing both kinds of information, financial and not financial.<br>From an historical point of view the theme of social and environmental responsibility has been pro-<br>gressively developed in the twentieth century on Italian and French research getting more and more<br>importance. Correspondently the non-financial reporting topic has been increasingly treated from one<br>side as an evolution or extension while from the other side in opposition to the already consolidated<br>financial reporting. Only a minor attention has been paid to the general concept of reporting. The first<br>part of this paper retraces the evolution of social and environmental responsibility and nonfinancial<br>reporting in Ragioneria and in Comptabilité. In the second part of the paper the authors develop the<br>theoretical foundation for a generalized reporting framework based on the global corporate perfor-<br>mance where converging all the aspects, financial and not-financial, of the company life.</p> <p>&nbsp;</p> Giusy Guzzo Fabrizio Rotolo ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-16 2019-12-16 3 1 19 19 Random forest analysis: a new approach for classification of Beta Thalassemia http://swps.unipa.it/index.php/swps/article/view/23 <p>In recent years, Thalassemia care providers started classifying patients as transfusion-dependent-Thalassemia (TDT) or non-transfusion-dependent-Thalassemia (NTDT) owing to the established role of transfusion therapy in defining the clinical complication profile, although this classification was also based on expert opinion and is limited by reliance on patients’current transfusion&nbsp; status. Starting from a vast set of variables indicating severity phenotype, through the use of both classification and clustering techniques we want to explore the presence of<br>two (TDT vs NTDT) or more clusters, in order to approaching to a new definition for the classification of Beta-Thalassemia in Thalassemia Syndromes (TS).</p> Massimiliano Sacco Mariangela Sciandra Aurelio Maggio ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-16 2019-12-16 3 1 14 14 Including covariates in the ETAS model triggered seismicity http://swps.unipa.it/index.php/swps/article/view/20 <p>The paper proposes a stochastic process that improves the assessment of seismic events in space and time, considering a contagion model (branching process) within a regression-like framework to take covariates into account. The proposed approach develops the Forward Likelihood for prediction (FLP) method for estimating the ETAS model, including covariates in the model specification of the epidemic component. A simulation study is carried out for analysing the misspecification model effect under several scenarios. Also an application to the Italian catalogue is reported, together with the reference to the developed R package.</p> Giada Adelfio Marcello Chiodi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-16 2019-12-16 3 1 28 28 A model based approach to Spotify data analysis: a Beta GLMM http://swps.unipa.it/index.php/swps/article/view/22 <p>Digital music distribution is increasingly powered by automated mechanisms that continuously capture, sort and analyze large amounts of Web-based data. This paper deals with the management of songs audio features from a statistical point of view. In particular, it explores the data catching mechanisms enabled by Spotify Web API and suggests statistical tools for the analysis of these data. Special attention is devoted to songs popularity and a Beta model including random effects is proposed in order to give the first answer to questions like which are the determinants of popularity? The identification of a model able to describe this relationship, the determination within the set of characteristics of those considered most important in making a song popular is a very interesting topic for those who aim to predict the success of new products.</p> Mariangela Sciandra Irene Carola Spera ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-16 2019-12-16 3 1 18 18