1,721,000 research outputs found
supplement_material - White-Collar Crime: The Privileging of Serious Financial Fraud in New Zealand
No full textsupplement_material for White-Collar Crime: The Privileging of Serious Financial Fraud in New Zealand by Lisa Marriott in Social & Legal Studies</p
Is it too easy to avoid tax obligations in Aotearoa New Zealand?
No full textThe Commissioner’s duty of care and management is established in the Tax Administration Act 1994 (TAA). As part of the duty of care and management, the Commissioner must “collect over time the highest net revenue that is practicable within the law”.2 This duty must have regard to available resources, the importance of promoting compliance, and compliance costs.3 In addition, “every Minister and every officer of any government agency … must at all times use their best endeavours to protect the integrity of the tax system”.4 “Integrity of the tax system” includes the “public perception of that integrity”5 as well as “the responsibilities of those administering the law to do so fairly, impartially, and according to law”.6
While responsible for collecting the highest net revenue practicable within the law, Inland Revenue (IR) may write off tax debt in several situations. These include bankruptcy,7 liquidation, when the taxpayer is suffering from serious hardship or when it is uneconomic to collect the debt.8 This article by Lisa Marriott, Professor of Taxation and Associate Dean (Research) at Te Herenga Waka Victoria University of Wellington, uses these criteria to ask: how easy is it to avoid tax obligations in Aotearoa New Zealand (NZ)?
In 2019/20, IR wrote off 532.6 million.9 While this is a small proportion of overall tax collected, it is a not insignificant proportion of total tax debt, ranging between 10% in 2019/20 and 20% in 2017/18 (over the 3-year time period examined in this study).
This article commences with an outline of the data requested for this study. This is followed by a discussion of that data and the issues that it raises. The article then discusses 4 possible additional, or extensions to existing, debt collection mechanisms that could be used to assist with debt collection: Director Penalty Notices, greater investment in audit and investigation functions, a centralised debt collection office and the ability to name large tax debtors
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
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
- …
