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
Evaluation of Zambia's mineral taxation regimes: A case study of Lumwana mine
Get PDFThesis in miningThere has been a lot of outcry from the public that Zambia’s mineral tax reforms, with an aim to optimize revenue benefits from the mines, have not yielded the desired results. This has mainly been attributed to the weak design of its legislated mineral taxation systems. Due to this underlying reason, this research aims at evaluating Zambia’s mineral taxation regimes with an objective of assessing their robustness so as to ultimately determine that which is sturdiest in design. This research brings forward a well compiled methodology of evaluating mineral taxation regimes. It also possesses the potential of acting as a future reference of optimizing Zambia’s mineral taxation.
The evaluation was based on Lumwana Mine and encompassed five criterions. These included neutrality, progressivity, revenue raising potential, government risk and investor perception of risk. These measures were selected as criteria for evaluation because they best capture and define the revenue generating objective of a taxation regime. The evaluation framework employed spreadsheet modelling and was anchored on two state of affairs which include the status quo and worst case scenario.
The research has reviewed that the Post-2015 mineral taxation system is the most robust in design. This is because of its robust tax structure which exhibits proper synergy and harmonization of its taxation instruments. To the contrary, the 2008 tax regime is the weakest in design. This has been attributed to its weak tax structure that demonstrates a blending incapacitation of its taxes. Overall results indicate that Zambia’s mineral taxation systems except the 2008 regime are relatively robust in capturing mining revenue.
It can be concluded that it is not a single tax that affects a mineral fiscal regime but the lump sum of all taxes and how they harmonize with each other. This is because the advantage of one tax instrument can douse the disadvantage of another and vice versa. The study recommends that there is need to review and optimize the Post-2015 mineral taxation system, increase the institutional capacity of Zambia Revenue Authority (ZRA) and strengthen the Zambia Extractive Industry Transparency Initiative (ZEITI)
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
Modelling the Impact of Royalty Tax on the Mining Industry: A Case Study of Zambia
Get PDFMineral taxation is an important exercise that every government must undertake to raise revenue. The implemented tax system must strike a balance in meeting revenue needs for both the government and mining firms. Thus, before any tax system is implemented it must be modeled for its merits and demerits both on the side of the government and mining houses. This is to instigate a win-win situation between the two parties. This paper models the impact of introducing or increasing the royalty based tax on the Zambian mining industry using Lumwana and Kansanshi Mines as case studies. The impact has been modeled using the methodological framework of the breakeven analysis which is based on linear equations of total revenue and total cost. This paper addresses the modeling of two traditional royalties namely, ad valorem and unit based. It is concluded that introducing or increasing these royalties on the mining industry increases the cutoff grade which stimulates the use of high grading mining technique. This technique generates economic and technical devastating effects on the mining industry and government. It was concluded that mineral royalty is not an equitable tax system due to the different mineralization of orebodies. The result of this research suggests that governments should diverge from regressive tax schemes to ones which are mildly progressive by implementing either a hybridized or variable rate royalty system
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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