1,720,963 research outputs found
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
Towards ontological convergence of accounting frameworks
No full textConverging and matching frameworks, standards, and ontologies is crucial for achieving semantic interoperability, integration, and alignment of information across different systems and domains. The corporate reporting domain, like many others, is governed by a complex array of accounting, financial reporting, and sustainability standards. This paper presents a novel approach to addressing the convergence challenge between the IFRS and US GAAP Conceptual Frameworks for Financial Reporting by grounding them in UFO-based upper ontologies. A converged ontology is developed and modeled in OntoUML, with the resulting converged concepts defined and discusse
Ontological grounding of accounting frameworks.
No full textThe International Financial Reporting Standards Conceptual Framework (IFRS CF) serves as the foundation for developing Standards, which are used in 168 jurisdictions. However, despite its continuous evolution over the past half-century, the primary concepts, and the application of the Framework in formulating Standards demand foster ontological and computational progress. Furthermore, the misalignment of the IFRS CF with other accounting frameworks, particularly the one used in the United States, hinders the development of converged standards and information systems and complicates the understanding of the core concepts. We propose an ontology of the Conceptual Framework for Accounting and Financial Reporting, grounded in the Unified Foundational Ontology (UFO) and the Core Ontology for Financial Reporting Information Systems (COFRIS), constructed as an enterprise value cycle. It is developed, presented, and verified using OntoUML tools. The ontological analysis includes suggestions for improvement and convergence of accounting frameworks. The ontology is aimed as a basis for standard setting and accounting model development. An example of a value cycle model for audit is provide
Ontological grounding of accounting frameworks.
No full textThe International Financial Reporting Standards Conceptual Framework (IFRS CF) serves as the foundation for developing Standards, which are used in 168 jurisdictions. However, despite its continuous evolution over the past half-century, the primary concepts, and the application of the Framework in formulating Standards demand foster ontological and computational progress. Furthermore, the misalignment of the IFRS CF with other accounting frameworks, particularly the one used in the United States, hinders the development of converged standards and information systems and complicates the understanding of the core concepts. We propose an ontology of the Conceptual Framework for Accounting and Financial Reporting, grounded in the Unified Foundational Ontology (UFO) and the Core Ontology for Financial Reporting Information Systems (COFRIS), constructed as an enterprise value cycle. It is developed, presented, and verified using OntoUML tools. The ontological analysis includes suggestions for improvement and convergence of accounting frameworks. The ontology is aimed as a basis for standard setting and accounting model development. An example of a value cycle model for audit is provide
Toward ontology-guided IFRS standard-setting
No full textThis paper addresses the critical gap in the International Financial Reporting Standards (IFRS), widely adopted across 168 jurisdictions, which lack a formal and explicit shared conceptualization, leading to inconsistencies and challenges in financial report comparability. Despite being based on the Conceptual Framework for Financial Reporting (CF), discrepancies such as those between the concepts of transferability and control persist across different frameworks and standards. We propose a novel solution through the grounding of these concepts in the Unified Foundational Ontology (UFO), which has shown to improve framework coherence significantly. Leveraging this approach, we have developed, refined, and herein present the CF Ontology. Using CF Ontology, we conduct an ontological analysis of the IFRS Revenue from Contracts with Customers and introduce preliminary ontology model for this standard in OntoUML
From conceptual framework toward revenue recognition
No full textThe International Financial Reporting Standards (IFRS), adopted across 168 jurisdictions and subject to continuous refinement, serve not only for report preparers and users, but also as a critical underpinning for localized policies across countries, industries, and individual enterprises. Although the IFRS are constructed upon the foundational premises of the Conceptual Framework for Financial Reporting (CF), inconsistencies persist, leading to challenges in the comparability of financial reports. Grounding of the concepts in Unified Foundational Ontology (UFO) has helped to improve different frameworks and standards. Leveraging this approach, we have developed, refined, and herein present the CF Ontology. Using CF Ontology, we conduct an ontological analysis of the IFRS 15 standard, "Revenue from Contracts with Customers", and introduce a preliminary ontology model for this standard in OntoUML
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
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