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    Discuss Jordanian Legal Consistency to Apply IFRS: 13 Fair Value Measurement -ASE case study

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    The study concentrates on discuss Jordanian legal consistency to apply IFRS: (13) by study ASE case. It gives legal model to follow Jordanian legal environment impact on ASE screen. Searchers used the descriptive inductive method by study the law resources in order to find Ignorance, deception, unfair price, and ASE solving problems. Searchers classified it by levels to show ASE cases as monitor or activator or punisher. The searchers found that: Legal Consistency can accept IFRS 13 as standard for listed companies in ASE because of concentrating on essential data without details, but, ASE is not efficiency to give IFRS (13) the fair value in level (1) and IFRS cannot impact all listed companies to become in same efficiency, while it not links pricing with the real price in the real market as gambling to activate speculation and weaken using measurement

    Evaluate the fixed measurement of things value by JOD– Historical Study

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    This study aims to find the Jordanian Currency (JOD) possibility to become a fixed measurement for things value. The study methodology is collecting the directions of Jordanian foreign reserve by Central Bank of Jordan (CBJ) based to its annual reports during 1964-2022. Searchers used tables to find behavior of its changing every year as a qualitative and historical study. The result shows that JOD is not a fixed measurement for things value in long term because of international standards changings. These changing caused loss of gold covering to buy things and reduce Jordanian foreign currencies value, such as every gold ounce was equal 35 USD at time of building the Jordanian foreign reserve in 1964 but now it about 2000 USD. The changing is continues impacting accepted levels of guarantee and liquidity negatively. Searchers suggested to increase local producing to cover local needs than import and to buy gold

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

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    We 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
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