1,720,954 research outputs found
Tax compliance from an ethical and social perspective: the influence of social standards and tax ethics for moroccan taxpayers
Full text linkLe système fiscal de la majorité des pays, y compris le Maroc, se fonde sur l’autodétermination et l’autodéclaration des impôts de la part du contribuable (particulier et entreprise), qui doit souscrire scrupuleusement ses déclarations présumées complètes et exactes, à l’administration fiscale. Or, plusieurs facteurs nuisent à l’exactitude de ces déclarations, ce qui provoque une non-conformité fiscale. Cette notion a incité plusieurs chercheurs, qui ont montré à travers leurs études que le comportement des citoyens est influencé par une série de facteurs multidimensionnels, et il ne résulte pas toujours d’une volonté intrinsèque de ne pas payer l’impôt. L\u27objectif de cet article consiste à examiner l\u27influence des normes sociales et l’éthique fiscale sur la conformité fiscale volontaire des contribuables en adoptant une approche méthodologique basée sur une étude quantitative. Pour ce faire, un échantillon de 119 contribuables marocains a été sélectionné et un questionnaire leur a été administré. L\u27analyse des données sera réalisée à l\u27aide du Logiciel SPSS (Statistical Package for the Social Sciences).The tax system in the majority of countries, including Morocco, is based on self-assessment and self-declaration of taxes by taxpayers (both individuals and businesses), who are required to meticulously submit their presumed complete and accurate declarations to the tax administration. However, several factors undermine the accuracy of these declarations, leading to tax non-compliance. This concept has prompted numerous researchers to explore through their studies that taxpayer behavior is influenced by a variety of multidimensional factors, not always stemming from an intrinsic desire to evade taxes. The objective of this article is to examine the influence of social norms and tax ethics on taxpayers’ voluntary tax compliance, using a methodological approach based on a quantitative study. To this end, a sample of 119 Moroccan taxpayers was selected, and a questionnaire was administered to them. The data will be analyzed using SPSS (Statistical Package for the Social Sciences
Artificial intelligence in HRM: what are the ethical considerations?
Full text linkL’évolution technologique a été marquée ces dernières décennies par des avancées remarquables transformant considérablement nos vies quotidiennes dans plusieurs domaines. Parmi ces domaines nous trouvons l’intelligence artificielle (Budhwar et al., 2022, p. 1066). L’intelligence artificielle est appliquée aujourd’hui dans un nombre croissant de domaines tels que la santé (Topol, 2019), l’industrie (Javaid, 2022), l’éducation (Luckin et al., 2016), l’environnement (Rolnick et al., 2023), la finance (Buchanan, 2019) et autres. Elle intègre également la fonction GRH (Charlwood & Guenole, 2022, Chevalier & Dejoux, 2021, Budhwar et al., 2022). Cependant, cette utilisation est jumelée avec un impact d’ordre social et éthique. En effet, plusieurs questions éthiques se posent, notamment en matière de confidentialité, équité, transparence et responsabilité. Nous citons dans ce sens l’exemple de Facebook qui a accordé sans aucune autorisation, ni consentement de plus de 87 millions de ses utilisateurs, des informations personnellement identifiables à la société de données Cambridge Analytica, en vue d’influencer les élections, ce qui a suscité un débat croissant sur l’impact de la technologie sur les droits et devoirs des citoyens (Isaak et Hanna, 2018, p. 57). L’objectif est alors de veiller à développer une intelligence artificielle guidée par des principes éthiques clairs et transparents, dans un but de respecter les droits humains, protéger les données personnelles, et lutter contre la discrimination. Cet article propose une lecture théorique visant à mettre en lumière les questions éthiques relatives à l’intégration de l’intelligence artificielle, principalement au sein des organisations, et notamment associées à des pratiques managériales ayant une influence significative sur l\u27être humain tel que la gestion des ressources humaines, et c’est à partir d’une revue de littérature ciblée.Technological evolution has been marked in recent decades by remarkable advances that have significantly transformed our daily lives in several areas. Among these areas is artificial intelligence (Budhwar et al., 2022, p. 1066). Artificial intelligence is now being applied in a growing number of fields such as healthcare (Topol, 2019), industry (Javaid, 2022), education (Luckin et al., 2016), the environment (Rolnick et al., 2023), finance (Buchanan, 2019), and others. It is also being integrated into HRM (Charlwood & Guenole, 2022, Chevalier & Dejoux, 2021, Budhwar et al., 2022). However, this use is coupled with social and ethical implications. Indeed, several ethical questions arise, particularly with regard to confidentiality, fairness, transparency, and accountability. In this regard, we cite the example of Facebook, which, without any authorization or consent from more than 87 million of its users, granted personally identifiable information to the data company Cambridge Analytica with a view to influencing elections, sparking a growing debate on the impact of technology on citizens\u27 rights and duties (Isaak and Hanna, 2018, p. 57). The goal is to ensure that artificial intelligence is developed in accordance with clear and transparent ethical principles, with a view to respecting human rights, protecting personal data, and combating discrimination. This article offers a theoretical analysis aimed at highlighting the ethical issues surrounding the integration of artificial intelligence, mainly within organizations, and particularly in relation to managerial practices that have a significant influence on human beings, such as human resources management, based on a targeted review of the literature
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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