1,720,954 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
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
Redovisning av spelaravtal i Damallsvenskan : En kvalitativ studie om kostnadsföring kontra aktivering av spelaravtal och hur fotbollsföreningarna i Damallsvenskan hanterar värderingsproblematiken av spelaravtal
No full text Spelaravtal utgör en viktig del av Sveriges fotbollsföreningars verksamhet. Redovisningen av spelaravtal görs antingen genom att kostnadsföra dem i resultaträkningen eller aktivera dem i balansräkningen. I och med Svenska fotbollförbundets (SvFF:s) ekonomiska krav för att bli beviljad elitlicens och få spela i de högsta serierna kan redovisningsvalet vara avgörande. När det kommer till aktivering av spelaravtal som en immateriell tillgång kan det uppstå problematik kring värdering av spelaravtalets värde och om det råder ett nedskrivningsbehov, vilket är en problematik som föreningarna behöver hantera. Syftet med studien var att undersöka hur fotbollsföreningar i Damallsvenskan redovisar sina spelaravtal och vad de olika valen, kostnadsföring eller aktivering, kan få för redovisningsmässigt ekonomiska konsekvenser för föreningarna. Vidare gjordes en fokusering på de föreningar som aktiverar sina spelaravtal som en immateriell tillgång, för att undersöka hur fotbollsföreningarna redovisningsmässigt hanterar värderingsproblematiken av spelaravtal som immateriella tillgångar. Insamlingen av empiri gjordes genom en kvalitativ metod i form av en dokumentstudie av fotbollsföreningarnas årsredovisningar. Studien undersökte årsredovisningar som publicerades år 2024 och som avser räkenskapsåret 2023. Därmed var det fotbollsföreningarna som hade ett representationslag i Damallsvenskan år 2023 som var undersökningsobjekt för studien. Med hjälp av Positive Accounting Theory och signalteorin fördes diskussioner kring motiv till föreningarnas redovisningval kopplat till föreningarnas egenintressen samt externa motiv. Studien visade på att det är en relativt jämn fördelning mellan antalet föreningar som kostnadsför spelarförvärv i resultaträkningen eller aktiverar dem som en immateriell tillgång i balansräkningen. Studien visade även att kostnadsföring eller aktivering kan få stor inverkan på föreningarnas årsredovisning på kort sikt. För de föreningar som aktiverade spelarförvärven som en immateriell tillgång gick det att se ett mönster kring att föreningarna i stor uträckning är dåliga på att hantera värderingen av spelaravtalen. Endast två föreningar redovisade nedskrivningar av spelaravtal under räkenskapsåren 2023 eller 2022. Player contracts are an important part of Swedish football clubs’ organization. There are two ways to account for player contracts, either by expensing them in the income statement or capitalizing them in the balance sheet. With the requirements of the Swedish Football Association (SvFF) to be granted an elite license and be able to play in the highest leagues, the accounting choice can be decisive. When it comes to capitalizing player contracts as an intangible asset, problems can arise regarding the valuation of the value of the player contract and whether there is a need for impairment, which is an issue that the clubs need to deal with. The purpose of this study was to examine how football clubs in the Swedish women’s league accounts for their player contracts and what impact the different accounting choices, expensing or capitalizing, may have on the club's financial situation. Furthermore, the study investigated the clubs that capitalize their player contracts as an intangible asset, where the focus lies on how the football clubs handle the valuation issue of player contracts as an intangible asset in accounting terms. The collection of empirical data to enable a conclusion linked to the purpose of the study was carried out through a qualitative method in the form of a document analysis of the annual reports of the football clubs. This study examined the annual reports that were published in 2024 and that relate to the financial year of 2023. Thus, it is the football clubs that had a representative team playing in the Swedish women’s league in 2023 that are the objects of investigation for this study. Using the Positive accounting Theory and Signaling Theory, discussions are held about the motives for the clubs’ accounting choices linked to the clubs’ self-interests and external motives. The study showed that there is a relatively even distribution between the number of clubs that expense their player contracts in the income statement or capitalize them as an intangible asset in the balance sheet. The study also showed that expensing or capitalizing can have a major impact on the club´s financial reports in the short term. When it came to the clubs that capitalize their player contracts as an intangible asset, a pattern was seen that the clubs were generally poor at managing the valuation of player contracts. Only two clubs reported impairments of player contracts during the financial years 2023 or 2022.
Redovisning av spelaravtal i Damallsvenskan : En kvalitativ studie om kostnadsföring kontra aktivering av spelaravtal och hur fotbollsföreningarna i Damallsvenskan hanterar värderingsproblematiken av spelaravtal
No full text Spelaravtal utgör en viktig del av Sveriges fotbollsföreningars verksamhet. Redovisningen av spelaravtal görs antingen genom att kostnadsföra dem i resultaträkningen eller aktivera dem i balansräkningen. I och med Svenska fotbollförbundets (SvFF:s) ekonomiska krav för att bli beviljad elitlicens och få spela i de högsta serierna kan redovisningsvalet vara avgörande. När det kommer till aktivering av spelaravtal som en immateriell tillgång kan det uppstå problematik kring värdering av spelaravtalets värde och om det råder ett nedskrivningsbehov, vilket är en problematik som föreningarna behöver hantera. Syftet med studien var att undersöka hur fotbollsföreningar i Damallsvenskan redovisar sina spelaravtal och vad de olika valen, kostnadsföring eller aktivering, kan få för redovisningsmässigt ekonomiska konsekvenser för föreningarna. Vidare gjordes en fokusering på de föreningar som aktiverar sina spelaravtal som en immateriell tillgång, för att undersöka hur fotbollsföreningarna redovisningsmässigt hanterar värderingsproblematiken av spelaravtal som immateriella tillgångar. Insamlingen av empiri gjordes genom en kvalitativ metod i form av en dokumentstudie av fotbollsföreningarnas årsredovisningar. Studien undersökte årsredovisningar som publicerades år 2024 och som avser räkenskapsåret 2023. Därmed var det fotbollsföreningarna som hade ett representationslag i Damallsvenskan år 2023 som var undersökningsobjekt för studien. Med hjälp av Positive Accounting Theory och signalteorin fördes diskussioner kring motiv till föreningarnas redovisningval kopplat till föreningarnas egenintressen samt externa motiv. Studien visade på att det är en relativt jämn fördelning mellan antalet föreningar som kostnadsför spelarförvärv i resultaträkningen eller aktiverar dem som en immateriell tillgång i balansräkningen. Studien visade även att kostnadsföring eller aktivering kan få stor inverkan på föreningarnas årsredovisning på kort sikt. För de föreningar som aktiverade spelarförvärven som en immateriell tillgång gick det att se ett mönster kring att föreningarna i stor uträckning är dåliga på att hantera värderingen av spelaravtalen. Endast två föreningar redovisade nedskrivningar av spelaravtal under räkenskapsåren 2023 eller 2022. Player contracts are an important part of Swedish football clubs’ organization. There are two ways to account for player contracts, either by expensing them in the income statement or capitalizing them in the balance sheet. With the requirements of the Swedish Football Association (SvFF) to be granted an elite license and be able to play in the highest leagues, the accounting choice can be decisive. When it comes to capitalizing player contracts as an intangible asset, problems can arise regarding the valuation of the value of the player contract and whether there is a need for impairment, which is an issue that the clubs need to deal with. The purpose of this study was to examine how football clubs in the Swedish women’s league accounts for their player contracts and what impact the different accounting choices, expensing or capitalizing, may have on the club's financial situation. Furthermore, the study investigated the clubs that capitalize their player contracts as an intangible asset, where the focus lies on how the football clubs handle the valuation issue of player contracts as an intangible asset in accounting terms. The collection of empirical data to enable a conclusion linked to the purpose of the study was carried out through a qualitative method in the form of a document analysis of the annual reports of the football clubs. This study examined the annual reports that were published in 2024 and that relate to the financial year of 2023. Thus, it is the football clubs that had a representative team playing in the Swedish women’s league in 2023 that are the objects of investigation for this study. Using the Positive accounting Theory and Signaling Theory, discussions are held about the motives for the clubs’ accounting choices linked to the clubs’ self-interests and external motives. The study showed that there is a relatively even distribution between the number of clubs that expense their player contracts in the income statement or capitalize them as an intangible asset in the balance sheet. The study also showed that expensing or capitalizing can have a major impact on the club´s financial reports in the short term. When it came to the clubs that capitalize their player contracts as an intangible asset, a pattern was seen that the clubs were generally poor at managing the valuation of player contracts. Only two clubs reported impairments of player contracts during the financial years 2023 or 2022.
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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