187,694 research outputs found

    Demin, P.

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    Er tong du mu ju ji.

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    兒童獨幕劇:虎口餘生 ---p.1晚餐前 ---p.23不是好辦法 ---p.42球賽之後 ---p.70王德民著."四幕童話劇, 適合小學演出"copy 2 printed in 1963.Wang Demin zhu."Si mu tong hua ju, shi he xiao xue yan chu

    Lev Mikhailovitch Demin, lz Iavanskogo Dnevnika, "Pages d'un journal rédigé à Java"

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    Lombard Denys. Lev Mikhailovitch Demin, lz Iavanskogo Dnevnika, "Pages d'un journal rédigé à Java". In: Archipel, volume 19, 1980. p. 325

    Conformity, Social Norms and Tax Compliance

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    The article analyzes the impact of social norms on tax compliance. The author defines social norms as standards of non-legal behavior that have been established in society and assimilated by an individual, which people follow due to the fact that they receive either greater inner satisfaction from actions that they consider correct, or because of approval from others. The author comes to the conclusion that conformity and evaluation by society are a powerful driver of decisions made by taxpayers. A person's social identity is an important factor of tax compliance. In this context, tax liabilities do not exist in a social vacuum. The social, cultural and institutional environment in which a taxpayer lives and works, his interactions with other people and organizations have a significant impact on tax compliance. Therefore, if a taxpayer is convinced that all (or most) people consider it the norm not to pay taxes, he is more likely to do the same. And, on the contrary, if a taxpayer is confident that others, as a rule, faithfully fulfill their tax obligations, they are more likely to comply with tax compliance.</p

    Lev Mikhailovitch Demin, lz Iavanskogo Dnevnika, "Pages d'un journal rédigé à Java"

    No full text
    Lombard Denys. Lev Mikhailovitch Demin, lz Iavanskogo Dnevnika, "Pages d'un journal rédigé à Java". In: Archipel, volume 19, 1980. p. 325

    P. Demin, Le contrat de know-how. Etude de sa nature juridique et du régime fiscal des redevances dans les pays du Marché commun

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    P. Demin, Le contrat de know-how. Etude de sa nature juridique et du régime fiscal des redevances dans les pays du Marché commun. In: Revue internationale de droit comparé. Vol. 21 N°2, Avril-juin 1969. p. 430

    P. Demin, Le contrat de know-how. Etude de sa nature juridique et du régime fiscal des redevances dans les pays du Marché commun

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    P. Demin, Le contrat de know-how. Etude de sa nature juridique et du régime fiscal des redevances dans les pays du Marché commun. In: Revue internationale de droit comparé. Vol. 21 N°2, Avril-juin 1969. p. 430

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We 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
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