1,721,490 research outputs found

    Alexander Smith to James C. Furman

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    A three page letter and envelope from Alexander Smith to James C. Furma

    Memorial for Alexander Smith in Hogie, in the parish of Deskford, suspender [electronic resource].

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    Dated at head of the drop-head title: July 30. 1755.Signed on p. 3: Tho. Miller.Docket title: 'Memorial for Alexander Smith in Hogie, to be reported by the Lord Justice-Clerk'.Electronic reproduction.English Short Title Catalog,Reproduction of original from Bodleian Library (Oxford)

    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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    Two essays in financial accounting 1.The association of earnings quality with financial analysts' earnings forecast attributes 2. The influence of earnings quality on financial analysts' herding behavior

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    Essay 1: The Association of Earnings Quality with Financial Analysts’ Earnings Forecast Attributes. This study investigates the association between firms’ earnings quality and analysts’ forecast errors and dispersion. The findings suggest that the quality of earnings is inversely related to analysts’ forecast errors but is not associated with forecast dispersion. These results are better understood by an examination of the relationship of forecast error and dispersion with the major sub-components of earnings quality- the quality of the innate accrual component (quality of accruals related to the complexity of the firm’s operations) and the quality of the discretionary accrual component (quality of managements’ judgment as reflected in accruals used to project future performance). The inverse association between earnings quality and forecast error is driven primarily by the quality of the firm’s innate accrual component (InnAQ). As firm complexity and variability increase, earnings contain larger amounts of management judgment and estimation. The larger amount of management estimation included in earnings renders it relatively less reliable and thus forecasting difficulty (reflected in greater forecast errors and dispersion) is amplified for poorer InnAQ. This inverse association is the dominant effect in earnings quality’s association with analysts’ forecast errors. The quality of firms’ discretionary accrual components depends upon whether managers use of their discretion to provide value relevant information, or whether they use the discretionary component to incorporate manipulative and noisy discretionary accruals. In a regression of the of firms’ discretionary earnings components on forecast dispersion I find an inverse relationship between the magnitude of the firm’s discretionary earnings component and analysts’ forecast dispersion. This is consistent with managers using the discretionary component to provide information on firm performance, thus facilitating more precision in analysts’ forecasts. This essay contributes to two controversial areas of accounting research. The study indirectly provides evidence supporting managers’ (on average) use of their discretion to provide value relevant information in earnings; and it simultaneously demonstrates analysts’ expertise in incorporating information related to EQ and its sub components into their forecasts. Essay 2: The Influence of Earnings Quality on Financial Analysts’ Herding Behavior. Essay 2 investigates how firms’ EQ and its innate (the quality of accruals related to the complexity of the firm’s operations) and discretionary (the quality of accruals based on managements’ discretion) sub-components affect analysts’ motivation to issue herding forecasts. Herding forecasts are forecasts which mimic those issued by other analysts and ignore the analyst’s own private information. Although theoretical studies have linked herding behavior to analysts’ rational reputational concerns, herding reduces the information available to investors in the market and hence negatively impacts market efficiency. Conversely, bold forecasts, forecasts issued which move away from the consensus (linked in prior studies to greater private information release and higher accuracy) are likely to contribute to improved market efficiency. As capital market intermediaries, financial analysts are charged with facilitating investors’ investment decisions. The literature documents that poor earnings quality reduces investors’ ability to evaluate firm performance. This essay contributes to the literature by providing evidence on how financial analysts’ herding behavior is influenced by EQ and its sub components.Results show that the quality of the firm’s innate accrual component is the major driver of analysts’ bold forecasting. The negative association between forecast boldness and firms’ innate accrual quality indicates that analysts issue bolder forecasts when investors have more difficulty determining firm value (noisier signal from innate accrual component). Given the prior literature finds that bolder forecasts contain more private information and are more accurate, the results suggests that analysts are effectively performing their market intermediary function. The lack of a significant association between bold forecasting and the discretionary earnings component is in line with prior literature’s documentation of analysts’ poor utilization of the discretionary information in their forecasts. However, this study’s evidence of a positive association between bold forecasts and analysts’ firm specific experience implies that analysts with more firm specific experience have a greater understanding of managers’ discretionary signals and exploit their advantage by issuing bolder forecasts. Results show a negative association between firms’ overall EQ and analysts’ forecast boldness implying that analysts herd more the higher the firm’s EQ. This finding underscores the importance of reputational concerns and the demand for analysts’ investment advice for analysts’ herding behavior.Ph. D.Includes bibliographical referencesIncludes vitaby Dorothy Alexander-Smit

    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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