1,720,953 research outputs found
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
A comparative analysis of Altman's Z-score and T. Jury's cash-based credit risk models with the application to the production company and the data for the years 2016-2022
No full textResearch Questions- In the present paper the author answers the following research questions: 1) What are the potential strengths of the credit risk model based on the cash flow principle? 2) What are the weaknesses of the accrual-based credit risk model? 3) What are the benefits of the combined use of both cash-based and accrual-based credit risk modeling methods when analyzing companies? Motivation- nowadays there are no researches comparing the accrual-based credit risk model to a cash-based credit risk model with the application to a production company trading its shares on Stock Exchange. However, for investors, auditors and financial institutions it is important to know if there is a difference between these two models in the interpretation of analysis results, and determination of prebankruptcy stage of the company and credit risk default. Idea- in this paper, the author has focused on the comparative analysis of the cash-based credit risk model and the accrual-based credit risk model. The author applies it to the case of a manufacturing company and compares the effectiveness of determining the probability of default using a cash-based credit risk model and an accrual-based credit risk model. Data- the data analysed is obtained from the annual reports, managerial reports and auditor's reports of Linas Agro Group for the years 2016-2022. The company information is taken from Nasdaq Baltic where Linas Agro Group has its shares traded. Tools- mixed research methods were used, combining quantitative calculations with analysis based on qualitative information. The author elaborates on the cash-based credit risk model based on the improved Timothy Jury's template. The accrual-based model chosen for comparison and analysis is Altman's Z-Score model. Findings- The results of the study have shown that the cash-based model is more effective in determining credit risk and default probability. The cash-based model indicated a high-risk default for the manufacturing company in four years out of seven years, while Altman's Z-Score showed the company to be in the moderate risk grey zone in five years out of seven, and the two last years the model indicated the company in the green zone. The author suggests to financial institutions, financial managers, and investors using a cash-based credit risk model or combination of it with the accrual-based model. Contribution- the paper contributes to the knowledge about the comparison of cash-based and accrual-based credit risk models and emphasizes their strengths and weaknesses. It helps investors, auditors, business owners, and finance professionals to make a decision about which credit risk model to use for the analysis to determine the pre-bankruptcy state of the company, avoid bad loans and improve investment decision-making. It also encourages the academic society for further research and comparison on the topics of accrual-based and cash-based credit risk models in the strive to develop the ultimate credit risk model capable to analyse the data as precisely as possible
Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status
No full textResearch Questions- 1) To what extent does the combined use of accrual-based and cash-based ratio analysis provide comprehensive insights into a company's solvency, liquidity, profitability and efficiency? 2) Does the combined accrual-based and cash-based ratio analysis help in revealing manipulations in accrual financial statements? 3) How does the analysis of profitability and efficiency explain the results and levels of solvency and liquidity in a company? Do solvency and liquidity depend on external or internal sources of financing? 4) Does the present method of analysis indicate which company is closer to the pre-bankruptcy stage? Motivation- despite high demand from business practice and academics, there are not enough literature and methods combining cash-based and accrual-based ratio analyses in the specific dimensions of solvency, liquidity, profitability and efficiency for the determination of the pre-bankruptcy state of production companies. Idea- in this paper, the author created a method of analysis combining cash-based and accrual-based ratios in four dimensions (solvency, liquidity, profitability and efficiency) for the determination of the pre-bankruptcy state of production companies. Data- historical panel data for the years 2013-2022 obtained from the annual, managerial, and auditor's reports of two production companies listed on the Baltic Stock Exchange. Tools- The mixed methods were used combining quantitative ratio calculations based on the historical panel data from financial statements with qualitative explanatory information from financial reports. Findings- The developed combination of ratio counterparts proves to be highly informative. The ratios used across all dimensions complement each other, providing a comprehensive picture of the companies' financial positions. Discrepancies within the ratio pairs suggest possible manipulations in accrual-based ratios. Low profitability and efficiency results during the first five years of analysis predicted a subsequent decrease in solvency and liquidity. Maintaining high levels of profitability and efficiency, and avoiding reliance on debt is crucial to sustain solvency and liquidity. A company is closer to pre-bankruptcy if the ratio analysis reveals significant discrepancies between the counterparts, with negative results prevailing. Contribution- the paper contributes to both business practice (accountants, auditors, financial managers) and the ongoing academic discussion with the dual method of ratio analysis for a more precise determination of the pre-bankruptcy state of the companies. This method allows to determine manipulations in accrual-based financial statements more effectively
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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