1,720,968 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
Corporate governance maturity and its related measurement framework
Full text linkIn the current business environment, an organisation cannot exist without availability of corporate governance. Corporate governance is a system that should be available within an organisation and should be defined and regulated internally. Moreover, it is widely known fact that organisations that demonstrate poor corporate governance end up in making losses. However, good corporate governance also cannot assure the success of organisations. These unsuccessful organisations, although demonstrating good corporate governance, may end up in losses due to fraudulent activities. Robust and stable corporate governance system is required to ensure that organisations will achieve their objectives and expectations of shareholders are met. It is a common expectation of shareholders that the board of directors and organisational management will adopt and implement proper governance practices. However, in order to measure the adoption and implementation; assessment of corporate governance maturity is required. Furthermore, good corporate governance can be considered as broad and inconclusive term unless it is measured to the level of its maturity. Therefore, it can be asserted that the maturity of the corporate governance processes within the organisations needs to be identified and evaluated, which eventually enables assessment of the good corporate governance. The objective of this paper is to develop a corporate governance maturity framework which can be utilized as a measurement tool. The initial corporate governance maturity framework developed is founded on the available and associated literature. Adoption of the framework developed in this paper may enable organisations to measure its governance maturity and also enable them to identify potential gaps between the current strategic objectives and targets. Moreover, this framework may assist organisations in forming their strategies and aligning their performance with organisational goals
Impact of Fraud Risk Assessment on Good Corporate Governance: Case of Public Listed Companies in Oman
No full textBackground: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units. It is high time for the corporate governance functions such as Audit and Risk Committees and Senior Management to identify the controls, which can assist in achieving good corporate governance and at the same time provide satisfaction to the shareholders
Faktor Penentu Pelaporan Maklumat Penyelidikan dan Pembangunan (R&D) di Malaysia
No full textMaklumat mengenai aktiviti penyelidikan dan pembangunan (R&D) syarikat adalah antara maklumat terpenting yang perlu diketahui oleh para pelabur terutama bagi syarikat yang terlibat dalam industri berteknologi tinggi. Kajian ini mendalami amalan pelaporan maklumat R&D dalam laporan tahunan syarikat yang tersenarai di Papan Utama Bursa Saham Kuala Lumpur (BSKL) untuk tahun 2002. Secara spesifiknya kajian ini meneliti tahap pelaporan maklumat dan faktor-faktor yang mempengaruhi tahap pelaporannya. Sebanyak 87 daripada 314 buah syarikat yang tersenarai dalam industri teknologi, barangan pengguna, barangan industri serta perdagangan dan perkhidmatan telah dipilih sebagai sampel kajian. Analisis statistik varian (ANOVA) telah digunakan untuk menguji data kajian. Hasil kajian mendapati tahap pelaporan maklumat ini masih terlalu rendah. Pemboleh ubah saiz dan struktur modal syarikat didapati mempengaruhi tahap pelaporan maklumat R&D manakala operasi antarabangsa dan jenis industri didapati tidak dapat mempengaruhi tahap pelaporan maklumatnya. Dapatan kajian ini membawa implikasi bahawa syarikat perniagaan perlu memberi perhatian yang serius mengenai pelaporan maklumat pada masa hadapan kerana ia adalah antara maklumat terpenting yang digunakan oleh pelabur untuk membuat keputusan pelaburan.
 
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
Impact of Mature Corporate Governance on Detective Role of Forensic Accounting: Case of Public Listed Companies in Oman
Full text linkOrganizational fraud is transpiring despite the availability of controls, regulatory directives, and governance guidelines. These controls, directives, and guidelines are only utilized as a compliance checkbox instead of being utilized to identify the control deficiencies and also to identify the maturity of corporate governance. Forensic accounting detective role is an activity which can be available within an organization that can be impacted and reformed by the mature corporate governance which can eventually assist organizations in the reduction of fraud and its related activities. Three major constituents of mature corporate governance are the board of directors, audit and risk committee, and senior management or executive management. All three significant constituents are vital to the achievement of organizational objectives and providing satisfaction to shareholders. With the utilization of agency theory, this paper intends to identify the relationship between mature corporate governance and detective role of forensic accounting within public listed companies situated in Sultanate of Oman. The descriptive cross-sectional survey has been conducted with the utilization of quantitative method, and data has been analyzed by utilization of PLS-SEM. Result suggests that mature corporate governance has a significant direct impact on forensic accounting’s detective role. In order to mitigate or eliminate fraud within organizations, it is highly recommended that organizations should have in-house forensic accounting detective role which can be strengthened with the mature corporate governance
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
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