1,720,956 research outputs found

    Competitive Advantage Through Taxation In GCC Countries

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    This study analyzes and compares the competitive advantage of taxation for six members of the Gulf Co-operation Council (GCC): Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. The GCC countries enjoy one of the least demanding tax systems in the world. The average total tax rate for the entire Middle East region is 23.6%, which is much less than the global average of 44.7%. Thus, the taxation structure and system of the GCC nations is uncomplicated when compared to rest of the world. Moreover, the GCC nations depend heavily on indirect taxes and revenue from energy exports, rather than internally generated funds. Though this system has its advantages, it may become a cause of concern for authorities in the future as taxation can influence the overall growth in different dimensions. Thus, this study further explores the need for an effective taxation policy to support future performance of the GCC member nations

    A COMPARISON BETWEEN ISLAMIC AND CONVENTIONAL HOME FINANCING IN KUWAIT: CLIENT PERCEPTIONS OF THE FACILITES OFFERED BY THE NATIONAL BANK OF KUWAIT AND KUWAIT FINANCE HOUSE

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    This study determines the awareness of the Islamic home inance products compared with conventional home financing, as well as clients’ perceptions of home financing, with the National Bank of Kuwait represented as a traditional Bank and the Kuwait Finance House as an example of an Islamic Bank. This comparison is important since it is new in this area and ives the clients an overview about available home finance. In addition, new students can benefit from this study to build on and start from where I finished. The empirical research was conducted utilizing both quantitative and qualitative methods, as well as a case study and interviews, which is a method known as the triangulation technique. Questionnaires were distributed to 200 clients who had applied for home financing from both banks, using 100 clients from each bank. To sum up, it can be argued that an examination of Islamic banking as symbolized by the Kuwait Finance House has revealed that this type of financial institution has experienced a boom and has been successful in establishing itself as a practical substitute to conventional banking, in spite of what have been seen as authoritarian and nonflexible rules and regulations governing the activities of this type of financial institution. Islamic banks have experienced a boom and have been successful in developing alternative methods for attracting and utilizing funds in money-making outlets, regardless of the fact that they are comparative beginners in the field. Future prospects for the banks are even more promising, as experience is likely to improve the capability of these institutions to compete and to improve their performance

    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

    Author Index

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    A Retrospective Histopathological Study of Cutaneous Granulomatous Diseases at A Tertiary Dermatology Center in Kuwait

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    Background: Granulomatous inflammation is a common histological pattern observed in skin biopsy. Due to the overlapping histological features produced by different etiological agents, granulomatous inflammation poses a diagnostic problem for dermatopathologists. This study aimed to determine the frequency and histomorphological patterns of different granulomatous skin lesions in a tertiary dermatology center. Materials and Methods: This is a retrospective observational study of all skin biopsies with granulomatous skin lesions received in the Department of Dermatopathology, As’ad Al-Hamad Dermatology Center, Kuwait, over five years from 2018 to 2022. Results: Over the last five years, 77 patients were found to have a granulomatous reaction. It was common in females (53.2%), with most occurring in the second to fourth decades. Tuberculoid granulomas were the most frequent (45.5%), followed by xanthogranuloma (19.5%). One-third of the granuloma cases were due to infectious causes. Conclusion: Granulomatous skin diseases are a heterogeneous group of conditions that mainly occur in females and have diverse clinical and histopathological presentations. Tuberculoid granuloma is the leading type in this study. The best method for identifying and classifying granulomatous skin lesions is histopathology in combination with special staining

    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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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