1,720,961 research outputs found
Éthique et évasion fiscale au Bénin
No full textFull Text / Article completLes systèmes fiscaux sont généralement très complexes et parfois inéquitables. En réponse à ces distorsions induites par l’impôt, les contribuables développent des comportements visant à réduire leurs impôts. Cela se traduit par l’évasion fiscale et même de la fraude fiscale. Ces stratégies d’évitement amplifient les effets de distorsion de la taxation. L’objectif de l’article est de monter que l’éthique qui est un ensemble de règles de conduite pourrait aider à réduire durablement l’évasion fiscale. Si l’évasion fiscale n’est pas limitée, elle menace toute action collective de contribution à la recette fiscale car les participants ne souhaitant pas payer pour les autres.Tax are generally complex and sometimes unfair. In response to these distortions induced by taxes, taxpayers develop behaviors to reduce their tax. This leads into tax avoidance and even tax evasion. These avoidance strategies amplify the distortion effects of taxation. The objective of the paper is to show that ethics, a set of rules of conduct, could help reducing tax evasion permanently. If tax evasion is not limited, it threatens any collective action of contribution to tax revenue, knowing that the participants do not wish to pay for other
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
Éthique et évasion fiscale au Bénin
No full textFull Text / Article completLes systèmes fiscaux sont généralement très complexes et parfois inéquitables. En réponse à ces distorsions induites par l’impôt, les contribuables développent des comportements visant à réduire leurs impôts. Cela se traduit par l’évasion fiscale et même de la fraude fiscale. Ces stratégies d’évitement amplifient les effets de distorsion de la taxation. L’objectif de l’article est de monter que l’éthique qui est un ensemble de règles de conduite pourrait aider à réduire durablement l’évasion fiscale. Si l’évasion fiscale n’est pas limitée, elle menace toute action collective de contribution à la recette fiscale car les participants ne souhaitant pas payer pour les autres.Tax are generally complex and sometimes unfair. In response to these distortions induced by taxes, taxpayers develop behaviors to reduce their tax. This leads into tax avoidance and even tax evasion. These avoidance strategies amplify the distortion effects of taxation. The objective of the paper is to show that ethics, a set of rules of conduct, could help reducing tax evasion permanently. If tax evasion is not limited, it threatens any collective action of contribution to tax revenue, knowing that the participants do not wish to pay for other
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
Taux d'intérêt effectif, viabilité financière et réduction de la pauvreté par les institutions de microfinance au Bénin
No full textSéminaire de recherche du LEOL'importance des Institutions de Microfinance (IMF) dans les pays en développement n'est plus à démontrer. Elles ont accompli un miracle en permettant à des milliers d'exclus du système bancaire classique d'accéder à des services financiers. Mais une polémique naît quant aux coûts élevés associés à ces services. Cette étude a évalué, à partir d'une base de données financée par l'Association ‘‘Consortium Alafia'' des praticiens de la microfinance au Bénin, le niveau de taux d'intérêt viable pour la microfinance en termes d'offre de services financiers. Les résultats montrent que les micro-projets dont le taux de rentabilité interne ne dépasse pas 36 % ne pourraient être financés par les Institutions de Microfinance (IMF) au Bénin. La réglementation sur l'usure pourrait donc être suicidaire pour les IMF si elle se borne simplement à obliger les IMF à se conformer à la loi qui fixe le seuil d'usure à 27 %. Quasiment aucune IMF n'assurerait son autosuffisance opérationnelle, donc sa pérennité, en respectant ce seuil
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