1,720,956 research outputs found
Developing a sustainable tax efficiency model to reduce property tax non-compliance
Get PDFProperty tax is one of the most important factors in contributing to the sustainability and function of local authorities. The revenue collected is vital in providing sufficient funding to accommodate the demand for services and facilities of population in the city. However, the effectiveness of tax administration practices in Malaysia is questionable due to the impact of non-compliance of tax payment. Various opinions and arguments in the literature have pointed out that the root cause of this problem lies in the weaknesses of current tax administration. The weaknesses identified from the literature can be categorised as are the taxation procedures, preparation of Valuation List, and governance and legislation. Therefore, the main objective of this research is to develop a sustainable tax efficiency model in tax administration to reduce the property tax non-compliance within the local authorities in Malaysia. In order to explore basic understanding about standard practices of tax administration to reduce property tax non-compliance at the preliminary stage, the interviews have been conducted with the experts in property taxation. This followed by comprehensive data collection through distribution of structured close-ended questionnaires to the valuation officers in Malaysian local authorities that classified as an expert. Delphi Method used for data collection is to obtain the expert’s consensus on relevant questions asked in 3 Rounds. There are 47 experts that have responded the questionnaires in the Round 1 from 149 Malaysian local authorities that been circulated. The sample has been scaled-down into 14 experts in Round 2 and 3, due to the accuracy reason of the feedbacks in Round 1. The responds were analysed descriptively based on Cronbach’s Alpha to test the level of consistency and reliability of the indicators, and Factor Analysis to cut-off the indicators into the most preferred by the experts. This followed by benchmarking approach for the experts to determine where their responses ranked compared to other expert’s responses. The findings have exposed the efficiency indicators to reduce the tax non-compliance. Three major findings in this research are firstly, revenue collection from property tax maintain as the main source of income, secondly, the revenue collection has contributed to the strong financial tool to the local authorities and thirdly, with strong financial tool, local authorities will be sufficient and efficient in providing the services and facilities to the taxpayers. The sustainable tax efficiency model has produced the economic principle o f efficiency indicators than based on social or environmental. In general, Malaysian local authorities have to strategize the valuation procedure and preparation of Valuation List effectively in order to strengthen governance and legislation to reduce the tax non-compliance. Hence, the sustainable tax efficiency model developed in this research can be implemented to reduce property tax non-compliance at local government level
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
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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