1,720,972 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
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
Branch report "Finding the meaning of nexus for taxes – past, present and future":The Netherlands
No full textTraditionally the underlying principles for direct taxes in the Netherlands are residence and source (presence in the Netherlands (e.g. of the taxpayer, its employer or his assets or delivery of goods and services). Nationality is used in order to prevent tax avoidance. Deviations to the general principles for determining the taxable subject and taxable object also occur for efficiency reasons. Thus, both genuine and formal links are used in drafting tax law. In determining the taxable income for income tax purposes both subjective and objective elements play a role. Over time judges gradually gave more relevance to the objective element. For some taxes contracts are the decisive factor. The Netherlands lacks a Constitutional Court. The parliament has the task to perform the constitutional review. This implies that enforcement sometimes is given prevalence. The Supreme Court/ Dutch judges may and do test constitutionality on the basis of e.g., the legal principles of right to property and equality. The right to equality is entrenched in Art. 1 of the Dutch Constitution, Art. 17 of the Universal Declaration of Human Rights, art. 1 of the ProtocolNo. 1 ECHR and Art. 1 of the Charter of Fundamental Rights of the European Union. The thinnest link with the Netherlands can be found in the Bank Tax levied on unsecured securities.The unsecured securities of a foreign subsidiary of legal bodies established in the Netherlands in case the financial information of these subsidiaries is included in the consolidated annual accounts are included in the taxable object. The Lotus-case has been referred to only once by the Dutch Supreme Court in a tax case. The Nottebohm-case has not been referred to.The Netherlands is supportive of Pillar One. The bill implementing Pillar 2 following closely the OECD guidance - which partly deviates from the EU Directive – is pending at the time of writing. Questions have been raised about the compatibility of the extraterritorial taxation under Pillar 2 with the existing Dutch tax treaty network and the 1 st Protocol to Art. 1 of the ECHR. Questionshave also been raised with regard to the legitimacy of the intervention in the economy of a sovereign non-participating state and the sanctioning of such a state morally. Authors further wonder how the extraterritorial top-up tax compares with the unofficial adage of BEPS Action Plans 8 to 10 that income is geographically taxed where its value is created. Some categorize these taxes as being not proportional and neo-colonial
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