1,720,963 research outputs found
Les déterminants de la rentabilité bancaire : cas des banques marocaines cotées à la Bourse de Casablanca
Get PDFLa littérature économique et financière traitant du sujet de la rentabilité bancaire s’est souvent basée dans la mesure du résultat bancaire sur trois principaux indicateurs : le ROA (Return On Assets), le ROE (Return On Equity, et la MIN (Net Interest Margin). La rentabilité bancaire est fonction de plusieurs facteurs. Cet article se propose de déterminer et d’analyser les différents déterminants qui influent sur la rentabilité bancaire et afin de cerner l’impact de ces déterminants sur la rentabilité des banques marocaines. Notre travail a focalisé sur un échantillon des six banques marocaines cotées à la Bourse de Casablanca. A cet effet, on a adopté un modèle à effet individuel fixe pour le dit échantillon. Nos estimations ont été réalisées à trois niveaux selon trois catégories de facteurs de la rentabilité : facteurs de banque, facteurs du système bancaire et facteurs macroéconomiques, et puis à niveau global en impliquant les trois catégories de facteurs simultanément. L’objet est de vérifier l’effet de ces facteurs sur la rentabilité des banques étudiées et alors examiner la conformité des résultats obtenus avec ceux obtenus dans les recherches empiriques faites sur le même sujet
Congés fiscaux et afflux des IDE dans les pays de la CEDEAO : Une application à l’aide de l’approche PMG
No full textDeveloping countries use tax incentives in the hope of attracting foreign investors, but questions remain on the effects of these profit-based policies. This article reviews theoretical explanations of tax holidays, and empirically analysis of the impact of tax holidays on foreign direct investment in a selection of ECOWAS countries. The objective of this paper is to examine the short-term and long-term relationship between tax holidays and investment. In considering whether tax holidays facilitate or undermine development, we prepared a dataset for three members of the Economic Community of West African States: Nigeria, Ivory Coast and Ghana, for the period from 1990 until 2019. Using the autoregressive distributed lag model (ARDL), estimated by the PMG (Pooled Mean Group), it seems that tax holidays, regardless of their length, are not effective in triggering investment inflows. The econometric estimate enabled us to confirm that tax holidays are negatively correlated with gross fixed capital formation. For the first model, for which Foreign Direct Investment (FDI) represents the endogenous variable, tests conducted showed that tax holidays have a significant negative effect on Foreign Direct Investment (FDI) inflows to the three countries and a negative and statistically insignificant elasticity for the second model. As a result of these achievements, supported by references in the literature, this type of incentive policy often concerns short-term investments whose profitability is cyclical in nature. It has even turned out that it could be harmful, which raises the question of why States continue to implement them.
JEL Classification: F21, H25, E62, C32, H87
Paper type: Empirical researchLes pays en développement utilisent les incitations fiscales à l’investissement dans l’espoir de pouvoir attirer les investisseurs étrangers, mais il demeure des questions sur les effets de ces politiques basées sur les profits. Cet article passe en revue les explications théoriques des congés fiscaux, et analyse empiriquement l’impact des congés fiscaux sur l’investissement direct étranger dans une sélection de pays de la CEDEAO. L’objectif de ce papier est d’examiner la relation à court terme et à long terme entre les congés fiscaux et l’investissement. En se demandant si les exonérations fiscales temporaires facilitent ou sapent le développement, nous avons préparé un ensemble de données pour trois pays membres de la Communauté économique des États de l'Afrique de l'Ouest : le Nigéria, la Côte d’Ivoire et le Ghana, pour la période allant de 1990 à 2019. En utilisant la méthode Autorégressive à retards échelonnés (ARDL) en panel, estimé par PMG-Pooled Mean Group (la moyenne de groupe agrégée), il semble que les congés fiscaux, quelle que soit leur longueur, ne sont pas efficaces pour stimuler l’afflux d’IDE. L’estimation économétrique nous a permis ainsi de confirmer que les congés fiscaux sont corrélés négativement avec la formation brute de capital fixe. Pour le premier modèle dont l’IDE représente la variable endogène, les tests ont montré que les congés fiscaux ont un effet significatif, mais négatif sur l’entrée d’IDE dans les trois pays et une élasticité négative et statistiquement non significatif pour le deuxième modèle. Au vu de ces résultats, confirmés par des références dans la littérature, ce type de politiques incitatives concerne souvent des investissements de court terme dont la rentabilité est de nature cyclique. Il s’est avéré même qu’il pourrait être dommageable, ce qui soulève la question de savoir pourquoi les États continuent de les mettre en œuvre.
Classification JEL : F21, H25, E62, C32, H87
Type de l’article : Recherche appliqué
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
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
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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