1,720,955 research outputs found
Tasks of Financial Law Science in Terms of the Development of Economic Relations in Ukraine
Problem statement. The author has researched the links of the financial system of Ukraine, which create institutions and sub-branches of financial law, taking into account their purpose within the system of material production, namely the formation of public financial resources, distribution and use at the level of the state and regions. The market conditions of economy management have been analyzed, which is the basis for proving the need of updating the legal principles of financial and legal institutions’ regulation and clarifying their essence. It has been found out that the concept of financial and legal relations requires modern approaches to the legal forms of the state’s financial activity and relations that are formed in the process of these activities. Based on the examples that characterize significant changes in the economy management and affect the financial legislation and all parts of the financial system of the country, the author has proved the need to update the components of the science of financial law. The used methods are logical and semantic while studying the concept and components of the financial system of the country and financial and legal science. Structural and logical – was used in the analysis of specific features of legal regulation of financial relations. Dialectical was used in considering modern aspects of financial activity of the country, their influence on the construction of financial and legal categories, institutions and sub-branches and establishing the criterion for their systematization. The tasks of the development of financial and legal science were determined while using the formal and legal method of scientific cognition. The purpose of this paper is to determine the actual criterion for systematizing the components of the science of financial law and updating the tasks of its further development on the basis of the analysis of current realities within financial relations. Results. The author has offered to define a modern legal institute as the system-forming category of the components of the structure of financial and legal science, namely – financial activity of the state, the components of which need updating at all levels of state regulation of economic relations. It has been proved that considering the importance of legal provision for the circulation of public financial resources, the system of the science of financial law can be ordered from the links that make up the general and special parts of the financial law and are formed in accordance with the general provisions of the financial law theory and from the categories, institutions and sub-branches, which are organized according to the directions of the state’s financial activity. Conclusions. The author has formulated the main tasks to be solved for the construction of the modern system of the science of financial law and for the provision of high-quality financial and legal regulation of economic relations: improvement of financial legislation, determination of the essence of existing elements of the financial system of the state, which are not regulated by financial and legal norms, introduction of new legal categories and institutions into scientific circulation, elimination of gaps in the current financial legislation and in scientific publication
Going Beyond Counting First Authors in Author Co-citation Analysis
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
Фінансово-правове регулювання безпеки господарської діяльності
The author of the article studies financial relations between the state and business entities, whose legal regulation has a significant impact on the security of economic activity as an important component of national security. The author analyzes internal and external factors affecting the finances that are at the disposal of business entities, the state of which depends on the security of economic activity. The components of financial security of business entities are studied from the point of view of organization of finances and management of the movement of financial resources, ensured by the financial and legal regulation by the state. The directions of financial and legal regulation of the security of economic activity are analyzed as an important condition for ensuring the stability, sustainability and efficiency of the movement of finances at the level of business entities.
It has been established that the legal provision of financial security of business entities is based on regulatory basis that defines the principles, methods, functions and powers of public authorities’ activity and activity of local self-government agencies in all components of the financial system, namely in budgetary, tax, currency, banking, investment, etc., in particular in the area of financial control, which facilitates the establishment of the legitimacy of financial activities and the rational use of finances. It has been determined that there is no regulatory support for financial security at all levels of the economy, including the activity of business entities, as a coherent state policy. The author proves the expediency of developing and implementing a law defining the types of threats to the stability of financial activity and the principles of counteraction, the powers of the state authorities to counteract, prevent and eliminate the threats in the financial sphere, the components of the mechanism of protection of financial interests of business entities. It has been established that financial control is the component of financial activity of business entities, and therefore the Law of Ukraine “On the Basic Principles of Exercising State Financial Control in Ukraine” needs to be improved regarding the methods and types of financial control, powers of controlling entities in order to ensure the security of economic activity.У статті досліджуються фінансові відносини між державою та суб’єктами господарювання, правове регулювання яких має суттєвий вплив на безпеку господарської діяльності як важливої складової національної безпеки. Аналізуються внутрішні та зовнішні фактори впливу на фінанси, що є в розпорядженні суб’єктів господарювання. Визначено, що нормативно-правове забезпечення фінансової безпеки на всіх рівнях економіки, зокрема і діяльності господарюючих суб’єктів, як цілісна державна політика відсутнє. Доказується доцільність розробки та впровадження закону, що визначав би види загроз стабільності фінансової діяльності та засоби протидії, повноваження органів державної влади, механізм організації фінансового контролю як засобу попередження фінансових правопорушень
Variations on the Author
“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
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
Dispelling the Myths Behind First-author Citation Counts
We 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
We 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.
Author-wise bibliometric analysis based on entropy.</p
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