1,720,955 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
L’agressivité fiscale dans les pme familiales marocaines : Une approche morale et éthique
No full textIn recent years, the techniques used by certain companies to reduce their tax burden have been the subject of numerous studies. Although discussions about aggressive tax planning activities and their regulatory responses are often conducted in reference to moral concepts such as "fairness," the philosophical analysis of the ethics of corporate tax aggressiveness remains limited. In particular, the virtue ethics approach that focuses on the agent (and their character) and the execution of specific roles has not been examined in detail. This article examines how moral theories associated with Alasdair MacIntyre's contemporary virtue ethics can be applied to the issue of tax aggressiveness in family businesses and explores the role played by accountants in these activities. It argues, firstly, that MacIntyre's approach provides a more useful philosophical analysis of the issue (compared to utilitarian and deontological approaches, for example), and secondly, that the main stakeholders (accountants) are likely to agree with the key principles of this approach. The article also contributes by reconceptualizing, using MacIntyre's framework, the issue of tax aggressiveness in relation to Donald Cressey's "fraud triangle." In this article, the study of tax aggressiveness was conducted in a family context because family businesses have unique characteristics that distinguish them from other enterprises, and specifically focused on small and medium-sized Moroccan enterprises. Although these businesses are often overlooked in management literature, they play a crucial role in the national economic landscape.
Keywords: Tax aggressiveness, family business, MacIntyre's virtue, fraud triangle, SMEs.
Classification JEL : H26
Paper type: Empirical Research Ces dernières années, les techniques utilisées par certaines entreprises pour réduire leur fardeau fiscal ont fait l’objet de nombreuses études. Bien que la discussion autour des activités d’agressivité fiscale et de leurs réponses réglementaires soit souvent menée en référence à des concepts moraux (tels que « l’équité »), l’analyse philosophique de l’éthique de l’agressivité fiscale des entreprises reste limitée. En particulier, l’approche de l’éthique de la vertu qui met l’accent sur l’agent (et son caractère) et l’exécution de rôles spécifiques n’a pas été examinée en détail. Cet article examine comment les théories morales, associées à l’éthique contemporaine de la vertu d’Alasdair MacIntyre peut être appliquée à la question de l’agressivité fiscale des entreprises familiales et examine le rôle que jouent les comptables dans ces activités. Il soutient, premièrement, que l’approche de MacIntyre fournit une analyse philosophique plus utile de la question (par rapport aux approches utilitaristes et déontologiques par exemple) et, deuxièmement, que les principales parties concernées (comptables) sont susceptibles d’être d’accord avec les principaux principes de cette approche. L’article contribue également en conceptualisant, à l’aide du stratagème de MacIntyre, la question de l’agressivité fiscale en relation avec le « triangle de la fraude » de Donald Cressey. Notre étude de l’agressivité fiscale est menée dans un contexte familial, car les entreprises familiales présentent des caractéristiques particulières qui les distinguent des autres entreprises, et plus particulièrement, elle a porté sur les petites et moyennes entreprises marocaines. Ces dernières, bien qu’elles soient négligées dans la littérature de gestion, elles jouent un rôle crucial dans le paysage économique national.
Mots clés : Agressivité fiscale, entreprise familiale, vertu de MacIntyre, triangle de la fraude, PME.
JEL Classification : H26
Type du papier : Recherche empiriqu
L’agressivité fiscale dans les pme familiales marocaines : Une approche morale et éthique
No full textIn recent years, the techniques used by certain companies to reduce their tax burden have been the subject of numerous studies. Although discussions about aggressive tax planning activities and their regulatory responses are often conducted in reference to moral concepts such as "fairness," the philosophical analysis of the ethics of corporate tax aggressiveness remains limited. In particular, the virtue ethics approach that focuses on the agent (and their character) and the execution of specific roles has not been examined in detail. This article examines how moral theories associated with Alasdair MacIntyre's contemporary virtue ethics can be applied to the issue of tax aggressiveness in family businesses and explores the role played by accountants in these activities. It argues, firstly, that MacIntyre's approach provides a more useful philosophical analysis of the issue (compared to utilitarian and deontological approaches, for example), and secondly, that the main stakeholders (accountants) are likely to agree with the key principles of this approach. The article also contributes by reconceptualizing, using MacIntyre's framework, the issue of tax aggressiveness in relation to Donald Cressey's "fraud triangle." In this article, the study of tax aggressiveness was conducted in a family context because family businesses have unique characteristics that distinguish them from other enterprises, and specifically focused on small and medium-sized Moroccan enterprises. Although these businesses are often overlooked in management literature, they play a crucial role in the national economic landscape.
Keywords: Tax aggressiveness, family business, MacIntyre's virtue, fraud triangle, SMEs.
Classification JEL : H26
Paper type: Empirical Research Ces dernières années, les techniques utilisées par certaines entreprises pour réduire leur fardeau fiscal ont fait l’objet de nombreuses études. Bien que la discussion autour des activités d’agressivité fiscale et de leurs réponses réglementaires soit souvent menée en référence à des concepts moraux (tels que « l’équité »), l’analyse philosophique de l’éthique de l’agressivité fiscale des entreprises reste limitée. En particulier, l’approche de l’éthique de la vertu qui met l’accent sur l’agent (et son caractère) et l’exécution de rôles spécifiques n’a pas été examinée en détail. Cet article examine comment les théories morales, associées à l’éthique contemporaine de la vertu d’Alasdair MacIntyre peut être appliquée à la question de l’agressivité fiscale des entreprises familiales et examine le rôle que jouent les comptables dans ces activités. Il soutient, premièrement, que l’approche de MacIntyre fournit une analyse philosophique plus utile de la question (par rapport aux approches utilitaristes et déontologiques par exemple) et, deuxièmement, que les principales parties concernées (comptables) sont susceptibles d’être d’accord avec les principaux principes de cette approche. L’article contribue également en conceptualisant, à l’aide du stratagème de MacIntyre, la question de l’agressivité fiscale en relation avec le « triangle de la fraude » de Donald Cressey. Notre étude de l’agressivité fiscale est menée dans un contexte familial, car les entreprises familiales présentent des caractéristiques particulières qui les distinguent des autres entreprises, et plus particulièrement, elle a porté sur les petites et moyennes entreprises marocaines. Ces dernières, bien qu’elles soient négligées dans la littérature de gestion, elles jouent un rôle crucial dans le paysage économique national.
Mots clés : Agressivité fiscale, entreprise familiale, vertu de MacIntyre, triangle de la fraude, PME.
JEL Classification : H26
Type du papier : Recherche empiriqu
L’agressivité fiscale dans les pme familiales marocaines : Une approche morale et éthique
No full textIn recent years, the techniques used by certain companies to reduce their tax burden have been the subject of numerous studies. Although discussions about aggressive tax planning activities and their regulatory responses are often conducted in reference to moral concepts such as "fairness," the philosophical analysis of the ethics of corporate tax aggressiveness remains limited. In particular, the virtue ethics approach that focuses on the agent (and their character) and the execution of specific roles has not been examined in detail. This article examines how moral theories associated with Alasdair MacIntyre's contemporary virtue ethics can be applied to the issue of tax aggressiveness in family businesses and explores the role played by accountants in these activities. It argues, firstly, that MacIntyre's approach provides a more useful philosophical analysis of the issue (compared to utilitarian and deontological approaches, for example), and secondly, that the main stakeholders (accountants) are likely to agree with the key principles of this approach. The article also contributes by reconceptualizing, using MacIntyre's framework, the issue of tax aggressiveness in relation to Donald Cressey's "fraud triangle." In this article, the study of tax aggressiveness was conducted in a family context because family businesses have unique characteristics that distinguish them from other enterprises, and specifically focused on small and medium-sized Moroccan enterprises. Although these businesses are often overlooked in management literature, they play a crucial role in the national economic landscape.
Keywords: Tax aggressiveness, family business, MacIntyre's virtue, fraud triangle, SMEs.
Classification JEL : H26
Paper type: Empirical Research Ces dernières années, les techniques utilisées par certaines entreprises pour réduire leur fardeau fiscal ont fait l’objet de nombreuses études. Bien que la discussion autour des activités d’agressivité fiscale et de leurs réponses réglementaires soit souvent menée en référence à des concepts moraux (tels que « l’équité »), l’analyse philosophique de l’éthique de l’agressivité fiscale des entreprises reste limitée. En particulier, l’approche de l’éthique de la vertu qui met l’accent sur l’agent (et son caractère) et l’exécution de rôles spécifiques n’a pas été examinée en détail. Cet article examine comment les théories morales, associées à l’éthique contemporaine de la vertu d’Alasdair MacIntyre peut être appliquée à la question de l’agressivité fiscale des entreprises familiales et examine le rôle que jouent les comptables dans ces activités. Il soutient, premièrement, que l’approche de MacIntyre fournit une analyse philosophique plus utile de la question (par rapport aux approches utilitaristes et déontologiques par exemple) et, deuxièmement, que les principales parties concernées (comptables) sont susceptibles d’être d’accord avec les principaux principes de cette approche. L’article contribue également en conceptualisant, à l’aide du stratagème de MacIntyre, la question de l’agressivité fiscale en relation avec le « triangle de la fraude » de Donald Cressey. Notre étude de l’agressivité fiscale est menée dans un contexte familial, car les entreprises familiales présentent des caractéristiques particulières qui les distinguent des autres entreprises, et plus particulièrement, elle a porté sur les petites et moyennes entreprises marocaines. Ces dernières, bien qu’elles soient négligées dans la littérature de gestion, elles jouent un rôle crucial dans le paysage économique national.
Mots clés : Agressivité fiscale, entreprise familiale, vertu de MacIntyre, triangle de la fraude, PME.
JEL Classification : H26
Type du papier : Recherche empiriqu
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
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