1,720,968 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
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
Modelo de gestión tributaria para mejorar la eficiencia en la recaudación de impuestos del Gobierno Autónomo Descentralizado municipal del cantón Cuyabeno, período 2021
No full textEn la investigación que se presenta, se afrontó el problema de ¿cómo mejorar la eficiencia en la recaudación de impuestos en el GAD municipal del cantón Cuyabeno? Para dar solución al mismo se planteó como objetivo general: mejorar la eficiencia en la recaudación de impuestos en el GAD municipal del cantón Cuyabeno, mediante un modelo de gestión tributaria. En la investigación se asumió un enfoque mixto, siendo un estudio no experimental y con carácter descriptivo. Dentro de los métodos utilizados, destaca el método deductivo y el método analítico. La muestra utilizada estuvo compuesta por los 10 miembros del Departamento financiero del GAD y 92 contribuyentes seleccionados aleatoriamente. Como resultado del diagnóstico realizado se comprobó que tanto desde una perspectiva interna (funcionarios) como externa (contribuyentes), se reconoce que existe la necesidad de perfeccionar el proceso de recaudación, afirmación que se corroboró mediante la revisión documental. Como solución se propone un modelo de gestión tributaria del que se presenta su objetivo, políticas tributarias, valores y principios institucionales, además integrado por cuatro dimensiones (Fiscalización, Administración, Recaudación y Cultura) y dentro de estos siete elementos (Normativa tributaria, Ordenanzas, Capacitación, Calificación del personal, Gestión de cobro, Mejoras tecnológicas y Comunicación), para los que se definieron: objetivo, responsable, acciones e indicadoresThis research faced the problem of how to improve the efficiency in the collection of taxes in the municipal GAD of the Cuyabeno canton? To solve this, the general objective was raised: improve efficiency in tax collection in the municipal GAD of the Cuyabeno canton through a tax management model. In the research, a mixed approach was assumed, being a nonexperimental and descriptive study. Among the methods used, the deductive method and the analytical method stand out. The sample used was made up of the 10 members of the Financial Department of the GAD and 92 randomly selected taxpayers. As a result of the diagnosis carried out, it was verified that both from an internal (officials) and external (taxpayers) perspective, it is recognized that there is a need to improve the collection process, an affirmation that was corroborated through the documentary review. As a solution, a tax management model is proposed, presenting its objective, tax policies, values and institutional principles, also made up of four dimensions (Control, Administration, Collection and Culture) and within these seven elements (Tax Regulations, Ordinances, Training, Personnel Qualification, Collection Management, Technological Improvements and Communication), for which the following were defined: objective, person in charge, actions and indicator
Análisis de la remisión tributaria y su impacto en la recaudación de impuestos en el Ecuador, periodo 2018
No full textLos impuestos constituyen un recurso económico para poder cubrir el gasto público de un estado. Por otro lado, la recaudación de impuestos se ve afectada por el incumplimiento de las obligaciones tributarias por parte de los contribuyentes, que debido a ciertos factores no realizan su pago a tiempo. Este problema acarrea que el SRI (Servicio de Rentas Internas) no recaude de manera efectiva los recursos económicos, desde punto de vista el estado se ve en la necesidad de expedir leyes que permitan una recaudación ágil y a corto plazo de recursos, como lo es una Remisión Tributaria. El presente trabajo es un análisis de la remisión tributaria en el Ecuador aplicado en el año 2018, en donde se logró gestionar una recaudación de 1.268 millones en total, lo que corresponde a 351 mil contribuyentes beneficiados. Este análisis se fundamenta en la Investigación Documental y Analítica de la información proporcionada por el SRI (Servicio de Rentas Internas), así como la revisión pormenoriza de manuscritos relacionados al tema de investigación, lo que ayudará a determinar el impacto generado en la recaudación de impuestos por la aplicación de este tipo de régimen, que sectores se beneficiaron de su aplicación, así como si este tipo de leyes son favorables para el estado.Taxes are an economic resource to cover the public spending of a state. On the other hand, tax collection is affected by non-compliance with tax obligations by taxpayers, who due to certain factors do not make their payment on time. This problem means that the SRI (Servicio de Rentas Internas) does not effectively collect economic resources, from the state's point of view it is necessary to issue laws that allow an agile and short-term collection of resources, such as a Tax Remission. This work is an analysis of the tax remission in Ecuador applied in 2018, where it was possible to manage a collection of 1,268 million in total, which corresponds to 351 thousand benefited taxpayers. This analysis is based on the Documentary and Analytical Research of the information provided by the SRI (Servicio de Rentas Internas), as well as the detailed review of manuscripts related to the research topic, which will help to determine the impact generated in the collection of taxes by the application of this type regime, which sectors benefited from its application, as well as whether this type of law is favorable to the state
Modelo de planificación tributaria para la optimización del pago de tributos, el cumplimiento de obligaciones y reducción de contingencias tributarias en las empresas de régimen general del sector comercial de calzado en la provincia de Pichincha.
No full textA través de la propuesta del modelo de planificación tributaria las empresas de régimen general del sector comercial de calzado en la provincia de Pichincha, se pretende, que dichas empresas logren una, un eficaz cumplimiento de las obligaciones tributarias, reduzcan las contingencias, así como determinar estrategias para la disminución de su gravamen tributario, considerando el marco normativo tributario. Se han definió tres etapas, estas se establecieron a cuenta de las circunstancias de las empresas comerciales de calzado y son: Etapa 1.- Entendimiento y análisis, en esta etapa se realizó un check list de las obligaciones y riesgos tributarios, Etapa 2.- Selección de estrategias, aquí se determinó posibles estrategias que contribuyan a la disminución del gravamen tributario enmarcadas en la legalidad y aplicabilidad y Etapa 3.- Mantenimiento y actualización, en esta etapa se determinó una matriz para el mantenimiento y control, también se realizó un plan de capacitación así como el respaldo documental del proceso de la planificación tributaria. Como resultados se espera que las empresas comerciales de calzado de la provincia de Pichincha, con la planificación tributaria se evidencie una disminución del gravamen fiscal, disminución de los contingentes, un cumplimiento oportuno y presupuestos guías para próximos periodos fiscales y personal capacitado y actualizado en conocimientos tributarios.Through the proposal of the tax planning model, it is intended that the general regime companies of the footwear commercial sector in the province of Pichincha achieve an effective compliance with tax obligations, reduce contingencies, as well as determine strategies for the reduction of their tax burden, considering the tax regulatory framework. Three stages have been defined. These were established on account of the circumstances of the commercial footwear companies and are as follows: Stage 1.- Understanding and analysis. In this stage, a check list of tax obligations and risks was made. Stage 2.- Selection of strategies. Here it was determined possible strategies that contribute to the reduction of the tax burden within the framework of legality and applicability. Stage 3.- Maintenance and updating. In this stage, a matrix for maintenance and control as well as a training plan and the documentary support of the tax planning process were determined. As a result, it is expected that the commercial footwear companies in the province of Pichincha, with tax planning, will see a decrease in the tax burden, a decrease in quotas, timely compliance and budget guidelines for future fiscal periods, as well as qualified and updated personnel in tax knowledge
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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