1,720,953 research outputs found
Cinco disfarces dos gastos tributários - uma contextualização crítica na prática profissional tributária do Rio de Janeiro
Get PDFPropósito: A dissertação investiga os principais obstáculos à transparência dos gastos tributários no Estado do Rio de Janeiro, com base em uma tipologia própria de cinco “disfarces” que dificultam sua identificação como despesa pública. Busca evidenciar como esses fatores se manifestam na prática administrativa e como afetam a governança fiscal, propondo recomendações e identificando particularidades do exercício profissional no Rio de Janeiro. Design/Metodologia/Abordagem: O estudo adota uma abordagem qualitativa e exploratória, combinando revisão crítica da literatura especializada com análise documental, relatos da prática profissional do autor na SUPEEC/SEFAZ-RJ e proposições teóricas. Documenta algumas experiencias e reflexões da prática das relações profissionais com os gastos tributários à luz de uma exposição teórica, permitindo inseri-las no debate acadêmico. Esta relação não se dá de maneira objetiva no sentido a tabular experiencias com referências acadêmicas, mas sim procurar a partir de diagnósticos gerais, exemplos da atividade profissional no Estado do Rio de Janeiro que possam caracterizá-lo e que possam também fornecer insumos para melhorias institucionais e futuros estudos. Achados: Foram identificados cinco disfarces recorrentes que comprometem a transparência: (1) ambiguidade conceitual e legal sobre o que constitui gasto tributário; (2) complexidade estrutural do sistema tributário, especialmente do ICMS; (3) fragilidade das metodologias de estimativa; (4) ausência de vinculação entre benefícios fiscais e políticas públicas explícitas; (5) Falta de categorização e informação no orçamento. A partir desta categorização foram consolidadas definições e relatos inéditos na literatura, assim como foram formulados alguns conceitos teóricos como o de benefício hermenêutico. Originalidade/Valor: Além fornecer orientações de ordem prática com base na combinação de estudo teórico e exercício prático, é apresentada uma formulação de uma estrutura conceitual própria, baseada nos cinco disfarces, que sistematiza os problemas de transparência dos gastos tributários sob uma nova perspectiva crítica. A tipologia proposta oferece um instrumento analítico útil tanto para estudos acadêmicos quanto para diagnósticos institucionais nas administrações tributárias que podem inspirar mais formalização e adoção de técnicas mais robustas.Purpose: This dissertation investigates the main obstacles to tax expenditure transparency in the state of Rio de Janeiro, based on a novel typology of five “disguises” that hinder their recognition as public spending. It aims to demonstrate how these factors manifest in administrative practice and how they affect fiscal governance, offering recommendations and highlighting distinctive aspects of professional practice within the context of Rio de Janeiro’s tax administration. Design/Methodology/Approach: The study employs a qualitative and exploratory approach, combining a critical review of the specialized literature with document analysis, theoretical propositions, and insights drawn from the author’s professional experience at SUPEEC/SEFAZ-RJ. It documents practical experiences and reflections on the management of tax expenditures, using a theoretical framework to situate them within academic discourse. Rather than objectively codifying these experiences through academic references, the study draws from broader diagnoses to identify real-world examples from professional practice in Rio de Janeiro, aiming to characterize the local context and contribute to institutional improvement and future research. Findings: Five recurring disguises that compromise tax expenditure transparency were identified: (1) conceptual and legal ambiguity regarding the definition of tax expenditures; (2) structural complexity of the tax system, particularly the ICMS; (3) weak estimation methodologies; (4) lack of connection between tax benefits and explicit public policies; and (5) absence of categorization and integration with the budget process. Based on this typology, the study consolidates definitions and first-hand accounts that are novel in the literature and introduces original theoretical constructs such as the concept of the “hermeneutic benefit”. Originality/Value: In addition to offering practical guidance grounded in the intersection of theoretical inquiry and professional practice, the study presents an original conceptual framework based on the five disguises, which systematizes the challenges to tax expenditure transparency from a new critical perspective. The proposed typology serves as a useful analytical tool for both academic research and institutional diagnostics within tax administrations, potentially encouraging the formalization and adoption of more robust techniques
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
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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