1,720,961 research outputs found
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
The implementation of IFRS in the UK, Italy and Ireland
No full textLONG ABSTRACT §
INTRODUCTION §
One of the most fundamental changes to affect the financial reporting of EU-quoted firms in recent times has been introduction of the International Financial Reporting Standards (IFRSs) since 2005. Therefore, in the European Union (EU), the basis underpinning the preparation of the annual report as well as the components, formats and presentations of the financial reporting have been changed. Many concerns have been raised about IFRS, some real and some serious. An independent assessment was, therefore, required to examine IFRS implementation in different EU countries and to assist future adopters of the IFRS.
PURPOSE §
This study examines the implementation of IFRS in three countries: the UK, Italy and Ireland. The study focused on these three countries because it was expected that companies in countries with a similar national accounting environment, such as the UK and Ireland, would experience similar reporting changes following the adoption of IFRS, and that companies in countries with a very different reporting environment, legal system and culture, such as Italy, would be affected differently by the adoption of IFRS. For example, the UK and Ireland are common law countries with accounting standards that focus primarily on the needs of shareholders, while Italy has a legal system based on civil law where traditionally creditors are viewed as being the most important users of financial statements. Thus, it was expected that the implementation of IFRS, with its shareholder focus, would require more of a cultural change in Italy than in the UK or Ireland.
The following research objectives are addressed in this study:
• To quantify the nature and extent of the changes in financial reporting that have been experienced as a result of IFRS adoption. In particular, the study examines the increase in disclosure relating to these new accounting standards as well as the changes to net profit and equity when comparing national Generally Accepted Accounting Practice (GAAP) to IFRS GAAP.
• To assess the costs associated with the production and publication of the new information.
• To identify the standards which have caused the greatest challenges for preparers and users to implement, reflecting education and training needs, changes to valuation models and the need for a general understanding of the accounting requirements and concepts.
• To examine the usefulness of IFRS information from the perspective of preparers and users of financial statements, both from the usefulness of the contents being mandated as well as the formats in which the additional information must be disclosed.
• To review whether the information required under IFRS is decision-useful for stakeholders.
DESIGN AND METHODOLOGY §
The above research objectives are considered within the framework of decision-usefulness to assess whether IFRS is more useful to users than national GAAP for making investment decisions, after consideration of the costs involved for both preparers and users. Three different methods of analysis were used to examine the introduction of IFRS to address the above research aims:
• a content analysis of financial statements (in total 175 pre-IFRS annual reports and 175-post IFRS annual reports were analysed);
• an analysis of the reconciliation statement between IFRS and national GAAP using a ‘conservatism’ index (in total 125 reconciliation statements were analysed); and
• a multiple-stakeholder perspective on the adoption of IFRS using interviews with preparers, auditors, analysts and regulators (in total 32 subjects were interviewed).
Each of these three methods provides an international comparison on the adoption of IFRS between the UK, Italy and Ireland.
FINDINGS AND POLICY IMPLICATIONS §
The findings from the content analysis comparison of company annual reports pre-IFRS and post-IFRS suggest that companies in Italy were more affected by the adoption of IFRS; the size of Italian annual reports grew far more significantly than those published in the UK or Ireland, although even in the latter two countries the annual reports increased substantially post-IFRS.
With reference to the impact of IFRS on profit and equity the following results were found: the implementation of IFRS increased the reported profit of companies in the UK, Italy and Ireland such that national GAAP profit was only 66%, 85% and 89% of the IFRS profit respectively. By contrast, the net equity of the average company was less under IFRS, such that national GAAP net equity was higher by as much as 153% in the UK and 106% in Ireland but was slightly lower in Italy where national GAAP net equity was only 97% of IFRS equity.
From the 32 interviews that were conducted with various stakeholders, the biggest problem in all three countries when implementing IFRS related to the time commitment in getting up to speed on reading and understanding all the standards and assessing which ones would require the most work. A lot of time and money was spent on training staff and assimilating the new accounting requirements. This was particularly the case in Italy where a cultural change was required in order to shift from a creditor to a shareholder focus. Overall, information systems had to be changed and planning was required in advance to adapt systems to cope with the new standards. The language barrier created particular problems in Italy as all of the standards had to be translated from English into Italian and these translations were not always made available on a timely basis by the IASB. The standards that caused the biggest problems in implementation were: IAS 39, IAS 19, IAS 36, IAS 38, IAS 12, IAS 14/IFRS 8, IFRS 2 and IFRS 3. Preparers were unclear about whether the cost of implementation that had been incurred had outweighed the benefits as the costs were tangible and immediate but the benefits gained were intangible and longer-term.
The intention of the IASB has been to produce financial statements that are useful for decision-making. The study found that the impact on users in Italy was far greater than in the UK and Ireland. In Italy, interviewees were more enthusiastic about the transition to IFRS; by contrast the UK and Irish interviewees were more cynical.
From the findings of this study, either in the content analysis, analysis of the reconciliation statements or the interviews, a number of policy implications are suggested as follows:
• From the interviews and content analysis, annual reports have increased in size and now typically include more complex information. It is suggested that shorter, simpler annual reports that highlight management performance and that can be used as a basis for assessing the future prospects of companies may be helpful and could perhaps be considered by regulators and the IASB (International Accounting Standards Board).
• The interviews indicated that enhanced comparability of financial reports would be beneficial. The choices of accounting treatments, for example in IAS 19 Employee Benefits, needs to be limited so that the performance of global companies operating on an international basis can be assessed by all stakeholders. The IASB should therefore continue to work towards this objective by limiting choices within standards.
• From the analysis of the reconciliation statement data, the large reduction in net equity for UK companies may have implications for companies wishing to raise additional finance if the strength of their balance sheets has been eroded, with higher gearing levels and greater perceptions of risk. This may prove especially so with the recent credit crunch. Maybe companies should communicate openly with external parties and ensure that stakeholders understand that the financial strength of their operations has not been affected by the change in financial reporting standards per se, although the changes may bring to light an issue or a situation that has not previously been disclosed or recognised.
• The interviewees identified that, all users, not just expert users, need to begin to understand IFRS to ensure that they do not apply misleading valuations to company securities. Additional training should be undertaken by institutional investors and analysts too.
• From the content analysis and interviews the effect of IFRS on the content of financial statements was far greater for Italian companies and Italian users than for those based in the UK and Ireland. Language and cultural issues were factors in this difference. Perhaps the IASB and EU should ensure that translations are made available in a timely manner across all jurisdictions and made freely available on the IASB website. Additional funding of the IASB may therefore be required to facilitate this.
• The interviews highlighted that users need to engage more with the financial reporting process in order to understand and thus enhance the usability of financial reports and to ensure that published reports are useful for decision-making purposes. Perhaps more extensive communication and encouragement to engage in the IASB’s consultation process would help in this regard.
• From the interviews, companies that do not need to produce IFRS statements are at a competitive advantage in some countries, such as Italy, because of the wider disclosure required by IFRS. Perhaps accounting standard setters should ensure that companies are not disadvantaged by their mandatory disclosures.
• The interviews also suggested that generic guidance could be produced to assist companies that are in the process of adopting IFRS about which standards to start with when planning the implementation of IFRS.
• From the interviews, audit firms and the professional bodies, such as ICAS (Institute of Chartered Accountants of Scotland), should be encouraged to produce joint documents advising on the interpretation and implementation of standards. Inconsistent advice between audit firms and belated advice have been confusing for preparers and users.
ORIGINALITY/VALUE §
This topic is interesting because the harmonisation process, which is only limited to the listed companies at the moment, will involve many companies in the near future. Overall, implementation of the IFRS has not been an easy process. Although the financial impact has often been negligible, the changes within organisations to their systems and processes should not be underestimated. In order to achieve the purpose of the study, three different methods were used and an international comparison was made on adoption of the IFRS between the UK, Italy and Ireland. While the results of each part of the project is reported separately, there emerges a comprehensive evaluation of whether the adoption of IFRS has been useful in each of the three countries. This approach contrasts with much of the extant literature which deals with specific issues or standards. Finally, our policy recommendations could assist companies in adopting the IFRS in the future so that they will find the process much easier.
STRUCTURE OF THE BOOK §
The structure of the book is the following: Chapter one introduces the themes. A literature review is provided in chapter two, including an examination of the financial reporting cultures that exist in the UK, Italy and Ireland. Chapter three reviews the impact of IFRS on the disclosures and content of financial reports by examining the changes in annual reports from 2004 to 2005. Chapter four examines the financial impact of IFRS compare to national GAAP on both income and net equity by analysing the disclosures in the reconciliation statements as mandated by IFRS 1. Chapters five and six report on interviews with preparers, auditors, users and regulators on how the implementation process was put into practice. Chapter seven concludes.
TYPE §
Research monograph
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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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