1,720,953 research outputs found
Putting Academy Awards and Accounting together. Franco Cristaldi and his Italian film productions (1954-1992)
No full textThis study aims to examine the accounting tools adopted in the filmmaking companies of Franco Cristaldi, specifically the mechanisms adopted in a selection of films in the period in which they achieved artistic success at a national and international level. Cristaldi’s biography, the events of his film production companies, the use of accounting in the production of films such as ‘The Name of the Rose’, ‘Cinema Paradiso’ amongst others are extensively illustrated. A comparative analysis with the practices of the Hollywood major studios during the 1940s, as described by the anthropologist Hortense Powdermaker, reveals both a reliance on accounting tools to balance creativity with profitability and distinctive features that shed light on Cristaldi’s entrepreneurial approach within the context of the Italian film industry. The research contributes to accounting history studies by presenting a case of accounting in film production. Specifically, the research demonstrates the role played by accounting tools in the quest for profitability in a context where it should be combined and harmonised with art creativity
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
The Importance and Evolution of Forensic Accounting
Get PDF2021 - 2022Committing any fraud, whether it is a significant scheme such as in an organization, or
a small project (such as cheating), could be said that it is a phenomenon inherent in human
society and accompanying it throughout the history of its existence. Many individuals do
not hesitate to use all sorts of (and often bizarre) methods for circumventing rules or laws,
thus promoting one's interests. Since regulations and laws are subject to constant changes,
fraud methods are also changing, thus stimulating the creativity of their creators.
The field of accounting does not avoid negative manifestations of human creativity.
Accounting fraud arises in companies at different levels and from different motivations.
The common denominator, however, is that these motivations are always selfishness and
personal gain. The initiator, for example, a company director trying to improve current
results, can be a fraud in the eyes of investors or a manager manipulating the necessary
parameters to achieve a higher bonus. Fraud results in financial damage and loss of
credibility against a specific individual or organization. Accounting fraud is a natural and
unexceptional phenomenon in today's economies.
Therefore, the issue of accounting fraud is still very current and exciting. From a more
optimistic perspective, it should be emphasized that the development of fraud is also
occurring in the development of methods helping to detect these frauds through forensic
accounting investigators. Moreover, it is an activity that, unlike an audit, does not have a
regulatory framework. However, it has a wide and exciting range of methods that explicitly
focus on fraud detection.
Forensic accounting and its methods are a popular topic, especially in the foreign
professional literature (especially in Anglo-Saxon countries). Domestic literature offers
only a limited number of publications devoted to the methodology detection of accounting
fraud.
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This thesis delves deeply into fraud as well as the forensic accounting profession. It
describes forensic accountants' education, training, and careers and why the demand for this
profession has suddenly increased. The necessary skills of forensic accountants are
discussed, such as why these skills are valuable and discussing standard forensic accounting
techniques and how they can be employed to detect and prevent fraud. This dissertation tries
to explain several fraud schemes and well-known frauds that contributed to the increased
demand for forensic accountants. The fraud triangle, as well as other contributing factors,
are investigated. .. [edited by Author]XXXV cicl
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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