1,720,957 research outputs found
Classification of risks in the process of financial planning
No full textThe essence of the concept «risk» in the process of financial planning is studied. The classification of risks was conducted. The article provides the full enough and detailed system of classification of risks in the process of financial planning. The author researches and provides the factors, which directly influence upon the size of risks, which accompany the process of financial planning. A complete set of isolated independent features was determined for each risk type. It was found out that a part of features depends only on the risk type and the other part is determined by the character of a risky situation.
The article substantiates the presence of indeterminacy typical for dynamic and non-stationary environment and the risks of different nature and strength of influence on the efficiency of financial planning, which cause the necessity to develop and implement the effective system of financial planning at an enterprise
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
Planning principles as integral tool of financial planning implementation at enterprise
No full textThe main problems of using financial planning tools, namely its principles, in order to achieve an effective system of financial planning at the enterprise are considered. Planning is an integral part of management and provides achievement of sustainable enterprise development, that is why, effective financial planning is the necessary means of realization of the main objective of the company – profit maximization. It is determined that the principles of financial planning are the objective category of planning science, which serves as a starting fundamental concept that expresses the cumulative effect of a number of laws. In addition, on the base of the aggregation and analysis of planning principles the system of financial planning principles is specified, providing efficient financial planning and control functions use, achievement of the mission and objectives of the economic entity activity management and ensuring of its profitability. The scientific novelty of the research lies in the specification of financial planning principles defining at the enterprise and their semantic characteristic
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
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Assessment of the system of financial planning of the enterprise on the basis of a balanced score card
Get PDFThe paper investigates the features of constructing a balanced score card (BSC) for assessing the implementation of financial planning at the enterprise. In the course of this study, we identified and formed three groups of indicators, namely indicators that reflect: an asset and a passive enterprise, taking into account the assessment of its financial status; the effectiveness of planning the income, expenses and net financial results of the enterprise; the quality of the formation and use of the financial plan of the enterprise in terms of cash flow. At the same time, in order to carry out a thorough assessment of the formation of the system of financial planning of the enterprise, it is necessary to comprehensively evaluate the values of all the groups of indicators, in particular, it is necessary to make such managerial decisions that will contribute to maintaining the balance of the system. Prospects for further development on this issue will be the development of a system of balanced coefficients for the development, implementation and analysis of the implementation of the financial plan at the enterprise
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