1,459 research outputs found
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
The Economic Freedoms in the EU-Treaty and National Direct Taxation: Experience in the Netherlands
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Jan van der Geld en de liquidatieverliesregeling in de vennootschapsbelasting
No full textBeschouwing over de ontwikkeling van de visie van Jan van der Geld, hoogleraar in TIlburg, over de behandeling van liquidatieverlies in de deelnemingsvrijstelling van de Nederlandse vennootschapsbelasting
Die niederländische Einheitstheorie im Praxistest - eine Alternative für die Organschaft in Deutschland?
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