1,720,955 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
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
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
La finalité incitative des dépenses fiscales à l’aune du recouvrement des impôts au Maroc : cas de l’impôt sur les sociétés
No full textThe basic principle of the concept of “tax expenditures” is based on a process made up of two essential elements, namely the payment of the tax that would have entered the state budget, if the tax provision did not exist, and the expenditure. Of the tax granted in favor of the beneficiary up to the reduction provided for by the special provision. Indeed, the tax expenditure reduces the tax revenue of the state through the reduction of the tax payable by the taxpayer. It is this tax reduction that is behind the incentive of economic agents to change their behavior and thus contributes to achieving the objectives desired by the public authorities. However, when the taxpayer, for one reason or another, manages to reduce or not pay the tax, the incentive effect of the tax advantage becomes ineffective. In this context falls the objective of this article, which aims to shed light on the impact of the payment of tax on the incentive effect of tax expenditures. The results show that the more the taxpayer pays less or does not pay tax, the lower or even zero the incentive effect of tax expenditures, and vice versa.Le principe de base du concept “ dépense fiscale ” repose sur un processus constitué de deux éléments essentiels à savoir le paiement de l’impôt qui serait entré dans le budget de l’État, si la disposition fiscale n’existait pas, et la dépense de l’impôt accordée en faveur du bénéficiaire à concurrence de la réduction prévue par la disposition spéciale. En effet, la dépense fiscale vient réduire les recettes fiscales de l’État à travers la diminution de l’impôt que doit payer le contribuable. C’est cette réduction de l’impôt qui est derrière l’incitation des agents économiques à modifier leur comportement et contribue ainsi à atteindre les objectifs souhaités par le pouvoir public. Néanmoins, lorsque le contribuable, pour une raison ou une autre, s’arrange pour minorer ou ne pas payer l’impôt, l’effet incitatif de l’avantage fiscal devient sans effet. Dans ce contexte s’inscrit l’objectif de cet article qui vise à mettre la lumière sur l’impact du paiement de l’impôt sur l’effet incitatif des dépenses fiscales. Les résultats montrent que plus le contribuable paie moins ou ne paie pas l’impôt plus l’effet incitatif des dépenses fiscales est faible, voire nul, et vice versa
Les dépenses fiscales : aussi une voie à l’évitement de l’impôt
Full text linkLes dépenses fiscales sont apparues et évoluées en concomitance avec l’impôt. Depuis les cent dernières années elles ont pris des proportions considérables, notamment à compter des années 1970. Au Maroc, leur évolution est marquée par l’émission du premier rapport sur les dépenses fiscales en 2005. Les incitations fiscales constituent un instrument de la politique fiscale visant atteindre les objectifs poursuivis par l’Etat. La réduction de la charge fiscale des contribuables et la consolidation de leur solvabilité vis-à-vis du trésor par le biais des incitations fiscales s’inscrit parmi les atouts. Toutefois, leur évolution caractérisée par la multitude des taux d’imposition, des exonérations, les réductions ainsi que les différentes conditions pour en bénéficier… rend le système fiscal complexe et ambigu. Du coup, certains contribuables tirent profit de telles situations pour éviter, partiellement ou totalement, l’impôt. Idem pour les lobbies qui veillent sur le maintien des dispositions dérogatoires en vue de continuer à en bénéficier tout en créant des distorsions dans l’économie du pays. L’objectif de cet article est d’illustrer comment, dans quelques situations, les dépenses fiscales contribuent à l’évitement de l’impôt. Pour remédier à ce constat, une réforme des dépenses fiscales s’impose
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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