1,721,059 research outputs found

    Improving the Efficiency of Budgeting in Industrial Enterprise: The case of Russia, Italy, and the Middle East

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    The study improved budgeting efficiency at industrial enterprises with evidence from Russia, Italy, and the Middle East. In the era of contemporary globalization and technological advancement, a budgeting system holds paramount significance in the effective management of the financial operations and activities, enhancing the overall efficiency of the firm's cash management, mitigating the risk of finance misallocation, and improving the overall financial performance of the enterprise. However, despite its effectiveness, there is a lack of evidence supporting budgeting automation and its efficiency in managing industrial enterprises. More so, limited theoretical and practical relevance is found in the context of Russia, Italy, and the Middle East. This research intended to fill the existing research gap where a qualitative research design was opted. Primary data were collected from the budgeting heads of 3 pharmaceutical firms, each located in Russia, Italy, and Iran. In-depth interviews with 3 budgeting heads identified that the conventional incremental budgeting system needed amendment and replacement with a consolidated and contemporary yet flexible approach to bring radical improvements at the macro-environment level within the industrial enterprise. The key findings led to the development of a model to improve budgeting efficiency, comprising three components: information and analytical/accounting support for budgeting, production accounting information, and a combination of the regulated operation prices. The consolidation of these three components can yield budgeting efficiency

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

    Oscillations and Stability of Drilling Systems: Analytical and Numerical Methods

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    This work is devoted to study of electromechanical models of the drilling systems actuated by an induction motor. This subject is up-to-date due to the fact that failures of the drilling equipment cause significant time and expenditure losses for the drilling companies. Although there are many papers devoted to the investigation of the drilling systems, the equipment failures still occur in the drilling industry. In this study, we continue investigations started by researchers from Eindhoven University of Technology who introduced an experimental model of a drilling system. The model consists of two discs connected with each other by a steel string which may experience torsional deformation only. The upper disc which represents the upper part of the drill-string is connected to the driving part. The lower disc, which represents the end of the drill-string, experiences friction torque caused mainly by interaction with a shale. The key idea of the present study, that expands and refines the experimental model, was to introduce more complex equations of the driving part and, particularly, to consider the induction motor. Towards this end, two new mathematical models are considered. The first model is a simplified one. Its prototype is an electric hand drill. It can be assumed that the drill-string is absolutely rigid. Also, another model of a friction torque acting on the lower part of the drill-string is implemented. It is assumed that the friction torque has asymmetric characteristics of the Coulomb type. The qualitative analysis of this model made it possible to obtain conditions on permissible loads (i.e., permissible values of the friction torque) in case when the system remains in operational mode after the shale’s type changes. With the help of computer modeling, a particular case when there is a sudden load appearance (i.e., when the drill was idle before the transient process) was also studied. The second mathematical model takes into account the torsional deformation of the drill. For the friction torque with an asymmetric characteristic of the Coulomb type, local analysis of the system is provided. In the case of the friction model offered by the researchers from Eindhoven, the computer modeling of the system was carried out by the author. In the context of this modeling, an interesting effect represented by hidden oscillations of the stick-slip type was found. The results of the study have been published in 10 papers (three of which are indexed in Scopus)

    Dispelling the Myths Behind First-author Citation Counts

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    We 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

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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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