1,721,353 research outputs found
Tax evasion, the underground economy and financial development
No full textWe study the relationship between the underground economy and financial development in a model of tax evasion and bank intermediation. Agents with heterogeneous skills seek loans in order to undertake risky investment projects. Asymmetric information between borrowers and lenders implies a menu of loan contracts that induce self-selection in a separating equilibrium. Faced with these contracts, agents choose how much of their income to declare by trading off their incentives to offer collateral against their disincentives to comply with tax obligations. The key implication of the analysis is that the marginal net benefit of income disclosure increases with the level of financial development. Thus, in accordance with empirical observation, we establish the result that the lower is the stage of such development, the higher is the incidence of tax evasion and the greater is the size of the underground economy. © 2012
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
Insurance for autonomous underwater vehicles
Full text linkThe background and practice of insurance for autonomous underwater vehicles (AUVs) are examined. Key topics include: relationships between clients, brokers and underwriters; contract wording to provide appropriate coverage; and actions to take when an incident occurs. Factors that affect cost of insurance are discussed, including level of autonomy, team experience and operating environment. Four case studies from industry and academia illustrate how AUV insurance has worked in practice. The paper concludes by stressing the importance of effective dialogue between client, broker and underwriter to review, assess and reduce risk to the benefit of all parties
Undersea gliders
Full text linkUndersea gliders offer an alternative propulsion paradigm to the propeller-driven autonomous underwater vehicle by using buoyancy change and wings to produce forward motion. By operating at slow speed (<0.5 ms-1 ) and being frugal with the electrical power available to the vehicle’s control and support systems and sensor payload (typically less than 1 W on average), long endurance can be achieved (over six months, or over 3,000 km). With two-way satellite communications from the sea surface, gliders can send their data ashore and receive new mission commands, enabling powerful new concepts in making ocean observations. Glider missions to date have concentrated on gathering data in support of biophysical and physical oceanography, contributing to studies on ecosystem dynamics, red tides, ocean circulation and climate-related research. Operations have taken place in Polar regions through to the tropics, with hazards including sea ice, hurricanes and vessel traffic. Advances in technology are likely to enable next-generation undersea gliders to travel further, dive deeper, carry more advanced payloads such as chemical and biological sensors and perform in more intelligent or cooperative ways
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