1,720,954 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
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
The Impact of SFAS No. 34 and No. 36 on Risk Management Practices of End Users of Derivatives
No full text第二次世界大戰後，隨著浮動匯率制度的興起，各國進、出口商飽受匯率與利率波動之苦，金融市場在因應廣大需求下，為了克服各類價格風險，並有效管理這些風險，逐漸發展出衍生性金融商品(derivatives)，提供企業家作為一種避險的管道。然而金融創新商品不斷的出現，遠遠超過各國相關法規及會計制度修改之速度，因此在1990年之後，國際間陸續發生知名金融機構或企業因操作衍生性金融商品導致鉅額虧之多起案例 損，更導致企業與投資大眾蒙受嚴重損失。
在此情況之下，過去傳統會計界所主張的歷史成本制已無法提供資本市場所需的金融商品之攸關資訊，因此美國及國際之會計準則制定機構，對金融商品之會計處理前後制定相關規範。
台灣方面，根據中央銀行的統計資料，1998年至2006年八年當中，衍生性金融商品總交易金額成長高達5倍多，成長速度亦十分驚人。隨著國內衍生性金融商品交易市場之蓬勃發展，國內企業亦發生因衍生性金融商品之表達不完全，從而使企業管理當局得以掩飾不當操作之情事。
為了防止衍生性金融商品會計處理上的不完備，避免企業作帳掩飾大額虧損，隨著歐美相關公報之公布，財團法人中華民國會計研究發展基金會借鏡其經驗並參考國際會計準則公報第39號訂立，分別於民國92年及94年公布財務會計準則公報第34號「金融商品之會計處理準則」及第36號「金融商品之表達與揭露」並規定於95年起適用。此兩號公報對我國企業的影響可謂空前，凡持有、或發行金融商品之企業，除少數不適用者外，皆受其規範。
為了要對國內企業施行此兩號公報所產生之影響進行深入瞭解，本文參考 美國Association for Financial Professionals於2001年及2002年針對美國企業施行FAS 133前後之狀況所進行之問卷調查內容，以國內上市櫃及公開發行以上公司為主要樣本，然後再依國內實務情況加以修正之問卷內容進行深入調查研究，用以瞭解國內施行之狀況，更進一步比較台灣與美國在適用上影響之差異。
本文共分五章，內容概述如下：
第一章為緒論，包含研究背景、研究動機、以及研究目的。
第二章為文獻探討，首先概述衍生性金融商品之定義及其應用源起、企業操作衍生性金融商品所面臨之風險、國內外因衍生性金融商品引發之弊端、因應弊端而引發會計及財務制度上之改革，再者敘述國內34號與36號公報之內容，以及最後以表格呈現此34號公報施行前後於會計報表表達上之差異。
第三章為研究設計及方法，主要介紹問卷內容，問卷設計之概念與邏輯，同時說明問卷之樣本說明。
第四章為問卷結果分析與發現，主要針對回收之問卷結果，逐一分析國內產業之表現狀況。
第五章為結論與建議，綜合以上分析研究之結果為本研究找尋結論，同時提出建議事項。After the Second World War, along with the rise of the floating exchange rate, the import/export merchants suffered substantially from the fluctuation of the exchange rate and interest rate. In order to overcome the risk of pricing and effectively take control of the risk, the financial market gradually developed financial derivatives in response to the vast demand, thus providing a path to reduce this risk. However, the advent of numerous new creative financial products quickly surpassed the speed of revision of the related laws and accounting systems in each country. As a result, after year 1990, there have been consecutive events where the well known financial institute or industry suffered substantial loss as a result of using the derivative financial products. Furthermore, this also led to serious loss for the industry and investment individuals.
Under this circumstance, the historical cost principle from the traditional accounting system in the past could no longer meet the demands of related information with the need for financial products in the capital market. As a result, the accounting standardization in US and international countries started to set the norms for handling the accounting practice.
In Taiwan, according to the statistical data from the central bank, the derivative financial products grew five times during the eight years between 1998 and 2006. This growth rate was astonishing. With the popularity of the transaction of the derivative financial products, the enterprise management may be able to cover up some improper behaviors due to the inadequate expression of these derivative financial products.
To prevent the inadequate accounting treatment for the derivative financial products and to avoid the cover up of large amounts of accounting loss, the ROC Accounting Research and Development Foundation announced Statements of Financial Accounting Standards No. 34, “Financial Instruments: Recognition and Measurement,” and No. 36, “Financial Instruments: Disclosure and Presentation” in 2003 and 2005, respectively. These new accounting rules were effective in 2006. These accounting rules are based on the experience and reference to the International Accounting Standards No. 39. These two accounting standards will record impact on the enterprise in our country. All holders and issuers of the financial product industry are regulated by these norms except a few that do not fit these regulations.
In order to have a deeper understanding of the impact of these two accounting standards on the domestic enterprise, this essay makes reference to the content of the questionnaires from the US Association for Financial Professionals on the status before and after the implementation of FAS133. We based the samples on the research and study of domestic public companies and the content of the questionnaires according to the real domestic situations in order to understand the situation of its execution. Furthermore, we can compare the differences in this application in Taiwan and the US.
There are five chapters:
Chapter 1: Introduction. This includes the background, motivation, and purpose of this research.
Chapter 2: Document Research. Describe the definition and origin of the derivative financial products. The risk associated with the use of the derivative financial products, the irregularity in applying these financial products inside and outside of Taiwan, the accounting and financial reform in response to the irregularity from these products. Express the content of the announcements of SFAS No. 34 and No. 36 and use a table to compare the differences before and after the application of these two rules.
Chapter 3: Research and Design Method. Introduce the contents of the questionnaire, the concept and logic behind design of the questionnaire, and explain the questionnaire samples.
Chapter 4: Discovery and Analysis from the Results of the Questionnaires. Mainly based on the results of the questionnaires collected, analyze the domestic enterprise.
Chapter 5: Conclusion and Suggestions. Search for a conclusion based on the results of the above analysis, and propose suggestions.
Based on discoveries through the questionnaires, we came to the following conclusions:目錄
口試委員會審定書……………………………………………………………………Ⅰ
誌謝……………………………………………………………………………………Ⅱ
中文摘要………………………………………………………………………………Ⅲ
英文摘要………………………………………………………………………………Ⅴ
目錄………………………………………………………………………………Ⅷ
圖目錄………………………………………………………………………………IX
表目錄………………………………………………………………………………X
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 4
第四節 研究架構 6
第二章 文獻探討 7
第一節 衍生性金融商品之必要性 7
第二節 操作衍生性金融商品所面臨之風險 13
第三節 第34號及第36號公報施行前之問題 17
第四節 第34號及36號公報有關衍生性金融商品之內容探討 22
第五節 公報施行前後差異比較 28
第三章 研究方法 33
第一節 問卷設計 33
第二節 調查對象、抽樣方式及問卷回收概況 35
第四章 實證結果 37
第一節 調查發現 37
第二節 問卷分析 38
第五章 結論與建議 51
第一節 調查發現 51
第二節 問卷分析 52
參考文獻 54
附錄一、問卷內容 57
附錄二、問卷結果 6
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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