1,720,956 research outputs found
La ecuación básica de la contabilidad como modelo matemático
No full textIn the Bachelor's Degree in Accounting and Finance of the University of Granma, mathematical knowledge systems are related to Economy in general, but they do not have a level of specialization towards Accounting. This work has the objective of showing how Higher Mathematics is projected in the career, linking its contents to the general integrative discipline and, in particular, to the Basic Equation of Accounting. Thus, first-year students of the career master the mathematical contents to be used in their future professional act, treated from accounting and / or financial problems, achieving that this exact science is professionalized according to the accountant model that is aspired.En la carrera de Licenciatura en Contabilidad y Finanzas de la Universidad de Granma los sistemas de conocimientos matemáticos se relacionan con la Economía de forma general, pero no poseen un nivel de especialización hacia la Contabilidad, este trabajo tiene el objetivo de mostrar cómo se proyecta la Matemática Superior en la carrera, vinculando sus contenidos a la disciplina general integradora y, en especial, con la Ecuación Básica de la Contabilidad. Así los estudiantes del primer año de la carrera dominan los contenidos matemáticos a utilizar en su futuro actuar profesional, tratados desde problemas contables y/o financieros, logrando que esta ciencia exacta se profesionalice según el modelo del contador que se aspira
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
Metodología para el pronóstico de indicadores de la planificación en la industria azucarera: aplicación
No full textThis article aims to apply a methodology for forecasting relevant planning indicators in the Cuban sugar refinery industry. Nowadays, conventional planning methods are used, which limit the use of planning as a scientifically argued instrument for efficient decision-making. In the proposed methodology, quantitative and statistical forecasting methods and models are used to complement the short-term planning process, providing techniques to estimate and verify the validity of the weekly industrial lost time trend, the seasonal variation indexes, and the multiple regression models of industrial performance. Based on the seasonal variation indexes, the weekly forecast of industrial lost time, the cane plan to be processed, and the sugar production plan are made. The obtained forecasts allowed weekly production scheduling and efficient planning to better utilize industrial capacities. The validated procedure is an effective tool that contributes to the improvement and foundation of the current planning process in the sugar refinery industry, allowing the integrated projection of relevant production and efficiency indicators in the economic plan.
El objetivo del artículo es aplicar una metodología para el pronóstico de indicadores esenciales de la planificación en la industria azucarera cubana. Actualmente, se emplean métodos tradicionales de planificación que limitan su utilización como un instrumento científicamente argumentado para la toma de decisiones eficientes. En la metodología propuesta, se emplean métodos y modelos de pronóstico cuantitativo y estadísticos como complemento del proceso de planificación a corto plazo, los cuales proporcionan técnicas para estimar y verificar la validez de la tendencia del tiempo perdido industrial semanal, de los índices de variación estacional, y de los modelos de regresión múltiple del rendimiento industrial. A partir de los índices de variación estacional, se realiza el pronóstico semanal del tiempo perdido industrial, del plan de caña a procesar, y del plan de producción de azúcar. Los pronósticos obtenidos permitieron un ordenamiento semanal de la producción y una planificación eficiente para un mejor aprovechamiento de las capacidades industriales. El procedimiento validado es un instrumento eficaz que contribuye al perfeccionamiento y fundamentación del proceso de planificación corriente en la industria azucarera y garantiza la proyección integrada de indicadores esenciales de producción y eficiencia en el plan económico.
 
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
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