1,720,958 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
The Taxation of silver and copper in Poland
No full textThe aim of this article is to present the new legislation in force regarding
statutory charges levied on silver and copper, and to conduct a brief
evaluation of the new regulations. The article comprises two elements:
the description of the existing fi scal burdens levied on copper and
silver on the basis of the Law on Geological Exploration and Mining of
9 June 2011, and the description of the new, parallel statutory charges
introduced by the Law on taxation of extraction of certain minerals of
2 March 2012.
The author of the article assesses the introduction of the new tax as a step
in the right direction for several reasons. Firstly, the state has fi nally
started collecting substantial resource rent. Secondly, constructing the
tax as an output-based royalty appears to be rational and transparent.
Lastly, the construction of a new tax takes into consideration both
economic upturns and downturns.
As a result, the new tax together with the previous fi scal burdens form
a coherent system that «taxes» every aspect of mining business activity
regarding copper and silver (corporate income tax, the tax on the
extraction of certain minerals and royalty for the mineral exploited)
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
Asystemowy i niekonstytucyjny charakter ewolucji modelu opodatkowania spółek handlowych w Polsce
Full text linkThe article critically analyses the direction of the development of the taxation model of commercial companies in Poland, pointing out that the changes introduced in recent years in the taxation of partnerships (limited partnership, limited joint-stock partnership and general partnership) are asystemic. The author argues that some of the introduced solutions violate the constitutional principle of tax justice (Articles 2 and 32 in conjunction with Article 84 of the Constitution of the Republic of Poland), in particular: the granting of tax status to a general partnership (Article 1 para. 3 item 1a lit. a–c of the CIT Act), unequal treatment of partners in a general partnership and general partners in a limited partnership and a limited joint-stock company (Article 30a(1)(4) in conjunction with Article 30a(6a–6c) PIT Act), and granting unjustified privileges to a limited partner (Article 21(51a) of the PIT Act). Finally, as part of de lege ferenda postulates, the author considers the possibilities of correcting the current model of taxation of companies and their partners. The text fills an important research gap in reflection on the constitutionality and systemicity of changes in the taxation of commercial companies in Poland. The author uses the dogmatic-legal method to examine the constitutionality of the regulations mentioned above and the theoreticallegal method to demonstrate the asystemicity of the new model of corporate taxation.Celem artykułu jest krytyczna ocena kierunku ewolucji modelu opodatkowania spółek handlowych w Polsce. Autor wskazuje, że wprowadzone w ostatnich latach zmiany w opodatkowaniu spółek osobowych (komandytowej, komandytowo-akcyjnej i jawnej) mają charakter asystemowy i dowodzi, że niektóre z wprowadzonych rozwiązań naruszają konstytucyjną zasadę sprawiedliwości podatkowej (art. 2 i 32 w zw. z art. 84 Konstytucji RP), w szczególności: nadanie podmiotowości prawnopodatkowej spółce jawnej (art. 1 ust. 3 pkt 1a lit. a–c ustawy o podatku dochodowym od osób prawnych), nierówne traktowanie wspólników spółki jawnej i komplementariuszy spółki komandytowej i komandytowo-akcyjnej (art. 30a ust. 1 pkt 4 w związku z art. 30a ust. 6a–6c ustawa o podatku dochodowym od osób fizycznych [u.p.d.o.f.]) oraz przyznanie nieuzasadnionych przywilejów komandytariuszowi (art. 21 ust. 51a u.p.d.o.f.). Na koniec w ramach postulatów de lege ferenda autor rozważa możliwości korekty obowiązującego modelu opodatkowania spółek i ich wspólników. Tekst uzupełnia istotną lukę badawczą w refleksji nad konstytucyjnością i systemowością zmian w opodatkowaniu spółek handlowych w Polsce.W pracy wykorzystano metodą dogmatycznoprawną w celu weryfikacji konstytucyjności przywołanych wyżej regulacji oraz metodą teoretycznoprawną w celu wykazania asystemowości nowego modelu opodatkowania spółek
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
Indywidualne interpretacje przepisów podatkowych – problemy natury prawnokonstucyjnej i prakseologicznej
Full text linkThe article offers a critique of the institution of advance tax rulings with regards to the practical aspects of its functioning and its conformity to the constitution. The aim of the article is first of all to indicate particular doubts between advance tax rulings and art. 7, 32, 84 and 217 of the Constitution of the Republic of Poland. Secondly, the negative impact the advance tax rulings have on the functioning of both the tax administration and the administrative judiciary, especially the Financial Chamber of the Supreme Administrative Court.
The article will conclude by presenting proposals that aim to eliminate or limit the issues regarding the functioning of advance tax rulings. The author proposes to eliminate the institution of advance tax rulings and offers alternative solutions that guarantee legal certainty in the application of the tax legislation. If the solutions are not feasible, the author offers ways of improving the functioning of the advance tax rulings
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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