1,720,953 research outputs found
The flip side of the coin: Influencing factors of social media consumption on consumer well-being in the sportswear industry
No full textThe usage of social media is increasing. At the same time, the number of mental health issues is increasing as well. Recent studies discuss the relationship between social media consumption and consumer well-being (CWB) and found resulting problems like depression, feelings of loneliness, lower self-esteem and decreased levels of well-being. The objective of this study is to explore the influence of social media consumption on CWB, investigate the influence of model size and the impact of CWB on purchase intentions. To collect data an online survey was conducted. For the data analysis 222 survey responses from female respondents between 18 and 35 years were used. Data analysis was conducted with PLS-SEM. Resulting from the study, no influence of social media consumption (SMC) on CWB was found. However, materialistic values (MV) and social comparison (SC) have an impact on CWB. In turn, CWB has a negative impact on purchase intentions (PI).Author Lisa Keplinger, BSc.Masterarbeit Universität Linz 202
The flip side of the coin: Influencing factors of social media consumption on consumer well-being in the sportswear industry
No full textThe usage of social media is increasing. At the same time, the number of mental health issues is increasing as well. Recent studies discuss the relationship between social media consumption and consumer well-being (CWB) and found resulting problems like depression, feelings of loneliness, lower self-esteem and decreased levels of well-being. The objective of this study is to explore the influence of social media consumption on CWB, investigate the influence of model size and the impact of CWB on purchase intentions. To collect data an online survey was conducted. For the data analysis 222 survey responses from female respondents between 18 and 35 years were used. Data analysis was conducted with PLS-SEM. Resulting from the study, no influence of social media consumption (SMC) on CWB was found. However, materialistic values (MV) and social comparison (SC) have an impact on CWB. In turn, CWB has a negative impact on purchase intentions (PI).Author Lisa Keplinger, BSc.Masterarbeit Universität Linz 202
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
Die neue Switch-Over-Klausel bei Beteiligungserträgen : Eine juristische und betriebswirtschaftliche Analyse des Methodenwechsels nach § 10a KStG
No full textDurch verschiedene internationale Entwicklungen kam es zur jüngsten Adaption des Methodenwechsels in Österreich. Ausgehend vom Anti-BEPS Projekt der OECD wurde mit dem JStG 2018, welches die Artikel 7 und 8 der Anti-BEPS-Richtlinie umsetzte, die Hinzurechnungsbesteuerung ins österreichische KStG eingeführt. Dies hatte zur Folge, dass auch der Methodenwechsel angepasst wurde. Vor der Gesetzesänderung existierten zwei verschiedene Arten des Methodenwechsels. Für internationale Schachtelbeteiligungen galt bis 31.12.2018 der Methodenwechsel nach § 10 Abs. 4 KStG (idF BGBl. I Nr. 142/2017), für Portfoliobeteiligungen jener nach § 10 Abs. 5 KStG (idF BGBl. I Nr. 142/2017). Aus Gründen der Vereinfachung war es notwendig den Methodenwechsel zu adaptieren und an die Voraussetzungen der neuen Missbrauchsklausel anzupassen. Er wurde für internationale Schachtelbeteiligungen und qualifizierte Portfoliobeteiligungen (mind. 5%) vereinheitlicht und ist nun gemeinsam mit der neuen Hinzurechnungsbesteuerung in § 10a KStG vorzufinden. Die Hinzurechnungsbesteuerung ist dem Methodenwechsel dabei vorgelagert. Im Zuge der juristischen Analyse konnte eine Abgrenzung der Anwendungsfälle durchgeführt und die wichtigsten Unterschiede zwischen dem alten und neuen Methodenwechsel herausgearbeitet werden. Diese entstehen vor allem durch die geänderten Voraussetzungen, den geänderten Geltungsbereich und die geänderten Rechtsfolgen. In Bezug auf die Missbrauchsbekämpfung wurde durch die Einführung der Hinzurechnungsbesteuerung eine Verbesserung erzielt. Sie wurde gestärkt, da nun auch nicht ausgeschüttete Gewinne von Tochtergesellschaften im niedrigbesteuernden Ausland, welche überwiegend Passiveinkünfte erzielen, der österreichischen KSt. unterliegen. Vor dieser Änderung konnten Gewinne durch Thesaurierung von der österreichischen Besteuerung für eine gewisse Zeit abgeschirmt werden. Insgesamt kam es zu einer Einschränkung des Geltungsbereichs des Methodenwechsels durch die Änderungen idF des JStG 2018. Dies führte dazu, dass es bei Beteiligungen unter 10% zu Steuerentlastungen kam. Erträge aus nicht qualifizierten Portfoliobeteiligungen und aus Beteiligungen an niedrigbesteuerten Aktivgesellschaften sind nach der neuen Rechtslage steuerfrei. Die Einführung der Hinzurechnungsbesteuerung führte dazu, dass ein Großteil der Beteiligungen über 50% nun nicht mehr in den Anwendungsbereich des Methodenwechsels fallen, sondern von der neuen Missbrauchsklausel betroffen sind. Trotz der Tatsache, dass der Methodenwechsel die ausgeschütteten Gewinne betrifft und die Hinzurechnungsbesteuerung auf die nicht ausgeschütteten Gewinne angewandt wird, kann es zu Überschneidungen kommen. Durch diese Änderung konnte jedoch eine Stärkung der Missbrauchsbekämpfung erzielt werden. Es wird bereits die primäre Abschirmwirkung bekämpft und die Umgehung der österreichischen Steuer wurde erschwert.eingereicht von Lisa Maria Keplinger, BScMasterarbeit Universität Linz 201
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
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