1,721,085 research outputs found
Tax preparers and tax evasion: Punishing tax payers or tax preparers?
No full textWe focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not aligned with the one authored by an unbiased amoral taxpayer. Assisted returns are still more compliant than the self-made unbiased ones when the detection probability is overestimated, while the opposite occurs in the case of underestimation. Tax preparers thus appear to exert an ambiguous role on compliance, fostering a median stance. This provides an explanation for the ambivalent attitudes of tax authorities towards tax preparers. Sanctions on taxpayers are more effective than sanctions on tax assistants in deterring tax evasion
Meccanismi di voto e scelte collettive: un'analisi sperimentale
No full textThis paper concerns the problem of collective choices and misrepresentation of preferences. Even if many mechanism have been suggested in the literature, the problem of free riding and strategic behaviour seems to be unavoidable. By an experiment we have studied individual behaviour testing two different voting rules: the mean voting and the median voting. Our aim is to investigate the individual voting process in order to assess what are the main determinants of preferences’ misrepresentation. In particular the role of experience and information in affecting the strategic behaviour are considered
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Disegnatore di mondo interiore
No full textLa capacità di immaginare sta alla base dell’azione progettuale di Mario Manganaro, senza la quale è impossibile pensare ed agire in architettura. Progettare è quindi prevedere le trasformazioni e le modificazioni dello spazio antropico, è l’atto del disegno dal vero che per Manganaro diventa un atto di fiducia verso il futuro, un atto di speranza. In realtà, quello che pensa lo vede e lo trascrive attraverso il disegno e siamo certi che quello che ha immaginato va oltre lo sguardo iniziale. Effettivamente egli ha prodotto rappresentazioni che vanno oltre il disegno stesso. Manganaro è stato da sempre consapevole che il progetto sia un processo di formazione incline e suscettibile di altre modificazioni nel suo farsi come un’azione forte e decisa che porti ad un adeguato riconoscimento del disegno dal vero quale elemento che valorizza il processo progettuale
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe 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
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