1,721,379 research outputs found
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
Decomposition of mixed pixels in remote sensing images to improve the area estimation of agricultural fields
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18654.pdf (Publisher’s version ) (Open Access)For the European Union it is of great importance to be able to estimate the area of an agricultural field in order to manage its agricultural subsidy system. The area of a field can be estimated using both classification, which allocates a pixel to a single class, and decomposition, which divides a pixel between several classes. Since decomposition is better at handling mixed pixels---pixels comprising multiple classes---which are often found at field boundaries, area estimation by decomposition is expected to be more accurate. To test this hypothesis, a data-driven decomposition method was developed and applied to a series of artificial satellite images of increasing complexity. Data-driven decomposition was able to estimate the percentage of each component with an average error of only 4.4% per mixed pixel, compared to the 43.5% achieved by the standard classification method. To investigate whether data-driven decomposition also results in an improved area estimation when using real satellite images, the true area of 17 agricultural lots was determined. Compared to these data, data-driven decomposition gave equally or more accurate estimates than a similar method based on classification in 14 of the 17 cases. Furthermore, data-driven classification also showed to be better suited for handling the small boundary structures that separated the agricultural fields. These results suggest that the accuracy of data-driven decomposition is higher than that of an area estimator based on classification when dealing with agricultural fields. In addition, this thesis deals with a lot of other subjects related to the processing of mixed pixels. Among other things, new techniques were developed to detect and decompose mixed pixels, to determine class distributions from the image itself, and to deal with negative component proportions that may result from some decomposition methods. Since most of the techniques discussed do not aim specifically at agricultural fields, they can be used for other area estimation applications as wellX, 165 p
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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
Informe jurídico sobre la Casación No. 18654-2022 LIMA
No full textEl presente informe aborda la Casación No. 18654-2022 LIMA, centrando su
cuestionamiento en la validez constitucional del requisito previsto en el inciso c)
del artículo 21° del Reglamento de la Ley del Impuesto a la Renta, que exige
comunicar anticipadamente a la SUNAT la destrucción de los desmedros como
condición para su deducción en la determinación de dicho tributo.
Se argumenta que la deducción de gastos en la determinación de la renta neta
empresarial no es únicamente un elemento de la estructura del Impuesto a la
Renta, sino que también se vincula al principio de capacidad contributiva
Adicionalmente, conforme al principio de reserva de ley relativa, la determinación
de la base imponible, que incluye la deducción de gastos, constituye un elemento
esencial del tributo, por lo que su regulación debió estar contenida en la ley. En
consecuencia, al establecer el reglamento una exigencia adicional sin respaldo
legal expreso, se considera que se vulnera este principio constitucional.
El desarrollo del presente informe se realizó sobre la base del marco normativo
vigente, las sentencias emitidas por el Tribunal Constitucional y la Corte
Suprema, así como en doctrina especializada.
Como conclusión principal, se sostiene que el reparo a la deducción de los
gastos por desmedros por con cumplir con la comunicación previa a la SUNAT
del acto de destrucción, es contrario a los principios constitucionales.This report analyzes Supreme Court Case No. 18654-2022 LIMA, focusing its
examination on the constitutional validity of the requirement set forth in
subsection (c) of Article 21 of the Regulations of the Income Tax Law, which
mandates prior notification to SUNAT of the destruction of impaired inventory as
a condition for its deductibility in the determination of the tax.
It is argued that the deduction of expenses in determining net business income
is not merely a component of the structural design of the Income Tax, but is also
intrinsically linked to the principle of ability to pay.
Furthermore, in accordance with the principle of relative legislative reserve, the
determination of the tax base—which includes the deduction of expenses—
constitutes an essential element of the tax and, therefore, its regulation should
have been established by law. Consequently, by imposing an additional
requirement through regulations without explicit legal authorization, it is
considered that this constitutional principle has been violated.
The development of this report is based on the applicable legal framework, the
judgments issued by the Constitutional Court and the Supreme Court, as well as
specialized legal scholarship.
As its principal conclusion, this report holds that the adjustment disallowing the
deduction of expenses for impaired inventory due to the taxpayer’s failure to notify
SUNAT in advance of the destruction is contrary to constitutional principles
Informe jurídico sobre la Casación No. 18654-2022 LIMA
No full textEl presente informe aborda la Casación No. 18654-2022 LIMA, centrando su
cuestionamiento en la validez constitucional del requisito previsto en el inciso c)
del artículo 21° del Reglamento de la Ley del Impuesto a la Renta, que exige
comunicar anticipadamente a la SUNAT la destrucción de los desmedros como
condición para su deducción en la determinación de dicho tributo.
Se argumenta que la deducción de gastos en la determinación de la renta neta
empresarial no es únicamente un elemento de la estructura del Impuesto a la
Renta, sino que también se vincula al principio de capacidad contributiva
Adicionalmente, conforme al principio de reserva de ley relativa, la determinación
de la base imponible, que incluye la deducción de gastos, constituye un elemento
esencial del tributo, por lo que su regulación debió estar contenida en la ley. En
consecuencia, al establecer el reglamento una exigencia adicional sin respaldo
legal expreso, se considera que se vulnera este principio constitucional.
El desarrollo del presente informe se realizó sobre la base del marco normativo
vigente, las sentencias emitidas por el Tribunal Constitucional y la Corte
Suprema, así como en doctrina especializada.
Como conclusión principal, se sostiene que el reparo a la deducción de los
gastos por desmedros por con cumplir con la comunicación previa a la SUNAT
del acto de destrucción, es contrario a los principios constitucionales.This report analyzes Supreme Court Case No. 18654-2022 LIMA, focusing its
examination on the constitutional validity of the requirement set forth in
subsection (c) of Article 21 of the Regulations of the Income Tax Law, which
mandates prior notification to SUNAT of the destruction of impaired inventory as
a condition for its deductibility in the determination of the tax.
It is argued that the deduction of expenses in determining net business income
is not merely a component of the structural design of the Income Tax, but is also
intrinsically linked to the principle of ability to pay.
Furthermore, in accordance with the principle of relative legislative reserve, the
determination of the tax base—which includes the deduction of expenses—
constitutes an essential element of the tax and, therefore, its regulation should
have been established by law. Consequently, by imposing an additional
requirement through regulations without explicit legal authorization, it is
considered that this constitutional principle has been violated.
The development of this report is based on the applicable legal framework, the
judgments issued by the Constitutional Court and the Supreme Court, as well as
specialized legal scholarship.
As its principal conclusion, this report holds that the adjustment disallowing the
deduction of expenses for impaired inventory due to the taxpayer’s failure to notify
SUNAT in advance of the destruction is contrary to constitutional principles
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