1,720,955 research outputs found
Tax Policy - Integrating Investment Tax Allowance and Corporate Governance by Institutionalisation Process: A Conceptual Paper
No full textThis paper presents the conceptual perspective on integration of investment tax incentives program and corporate governance through institutional process in the government inspiration of building sustainable economic environment. The concept is to enhance the tax policy by shifting the conventional view of investment tax incentives program and corporate governance to shared tax policy between government and government towards the inspiration. The shift is to support government tax revenue system capability generate sufficient revenue to finance socio-economic development activities
"Guanxi" Versus Social Network in China: The Perspective of Independent Directors\u27 Connections
Full text linkThe social exchange theory posits that economic and social factors are crucial for successful business relationships. Numerous studies have examined interpersonal connections across cultures. Informal relationships influence economic and social exchange, such as Guanxi in China, Yongo in South Korea, and Wasta in the Middle East. In social network literature, the concept of \u27network\u27 encompasses two dimensions: network relation and network structure. The connections among directors affect a company\u27s efficiency from a network perspective. This study conceptualises "Guanxi" and social networks to illustrate the similarities and differences between these two concepts and how Chinese Guanxi differs from Western preconceptions concerning social networks. Given that both "Guanxi" and social networks involve social connections, it is essential to note that Guanxi does not exclusively relate to social networks or merely serves as an alternative term for social networks. Additionally, this study focuses on independent directors\u27 social networks created by serving on multiple boards and reviews the literature on independent directors\u27 connections in China. The methodology employed to accomplish the conceptual definition and distinction was based on a comprehensive literature review that consisted of comparative studies and analyses of other scholars\u27 perspectives and theoretical frameworks. Guanxi" is a distinctive characteristic of Chinese culture, specifically about informal relationships. Guanxi, or "personal connections," is valued by the Chinese more highly than networking, information, and institutions, which Westerners prioritise. In the "Guanxi" concept, emphasis is placed on social capital within the circle of friends, family, and close associates. This study argues that researchers must recognise subtle differences in how informal inter-organisational directors\u27 relationships are developed and utilised in social network and "Guanxi" concepts
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
Tax aggressiveness and negotiations: A conceptual paper
Full text linkNegotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits.Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties.This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners’
aggressiveness impact negotiation outcomes
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