1,720,955 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
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
Schneider et Cie et son plan d'organisation administrative de 1913 : analyse et interprétation
No full text[eng] Abstract : Schneider et Cie's organisation in 1913 reveals a complexity of structures similar to american enterprise's one as described by Chandler. Schneider can be considered as a case of a managerial enterprise with its three levels of management. Except some differences with the american model, Schneider's originality consists in a strong coordination of production with the market at the level of divisions. The role of counsel of the top management's services provides a very efficient coordination between the short and the long term and an investment strategy well adapted to the market. The internal isation of commercial operations is not the aim of the reform of 1913 but the adaptation to an oligopolistic structure of the market. In that sense the author contests some aspects of Chandler's analysis. [fre] Résumé : L'étude de l'organisation de Schneider et Cie à partir des règlements de 1913 révèle une structure complexe comparable à celle des entreprises américaines à la même époque décrites par Chandler. Tout comme la General Motors, Schneider et Cie peut être considérée comme un cas d'entreprise managériale avec ses trois niveaux de direction. A côté de certaines différences avec le modèle américain, la spécificité de Schneider réside en une coordination étroite des activités productives et commerciales au niveau de la division. Le rôle de conseil des services de la direction générale permet une coordination à court et à long terme et une stratégie d'investissement bien adaptée au marché. Ce n'est donc pas un souci d'internalisation des opérations commerciales mais l'adaptation à un marché oligopolistique qui a déterminé les choix de Schneider et Cie. L'auteur conteste donc ici certains aspects des analyses de Chandler.
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
LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920
No full textThis paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.</jats:p
THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM
No full textABSTRACT
Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light.
Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.</jats:p
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
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