1,720,962 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
ASPECTS REGARDING PUBLIC DEBT IN ROMANIA
No full textThe public debt in Romania has experienced a spectacular increase in the last 2 years. More and more economic analysts sound the alarm and warn the government about the dangerous effects of this phenomenon on the country\u27s economy. It will analyze the evolution and structure of public debt during 2015-June 2021, the causes of this increase and the consequences on the Romanian economy. At the same time we will study the behavior and decisions of the state leadership that led to this evolution. The paper includes 5 chapters. Introduction, in which we will define public debt and the current context related to this aspect. Here too we will refer to the motivation of approaching this analysis. The next chapter is Literature Review, in which we will present recent studies on public debt in general and public debt in Romania. Legal stipulations regarding public debt in Romania is a chapter in which the main normative acts regarding this aspect will be presented. In Database and analysis, the evolution and structure of public debt in the period 2015-2021 will be presented in figures, as well as other aspects related to the cost of public debt and the sovereign rating. The paper is based on data provided by the Ministry of Public Finance and the National Bank of Romania as well as the relevant tax legislation in Romania. Own calculations and correlations were performed based on this information. The conclusions in the last chapter are that the public debt has “exploded” in an impermissible, non-transparent and unsustainable way, without the responsible public entities clearly explaining the phenomenon. The consequences for the economy in the future are not known but can be intuited, given the status of Romania\u27s emerging country.The public debt in Romania has experienced a spectacular increase in the last 2 years. More and more economic analysts sound the alarm and warn the government about the dangerous effects of this phenomenon on the country\u27s economy. It will analyze the evolution and structure of public debt during 2015-June 2021, the causes of this increase and the consequences on the Romanian economy. At the same time we will study the behavior and decisions of the state leadership that led to this evolution. The paper includes 5 chapters. Introduction, in which we will define public debt and the current context related to this aspect. Here too we will refer to the motivation of approaching this analysis. The next chapter is Literature Review, in which we will present recent studies on public debt in general and public debt in Romania. Legal stipulations regarding public debt in Romania is a chapter in which the main normative acts regarding this aspect will be presented. In Database and analysis, the evolution and structure of public debt in the period 2015-2021 will be presented in figures, as well as other aspects related to the cost of public debt and the sovereign rating. The paper is based on data provided by the Ministry of Public Finance and the National Bank of Romania as well as the relevant tax legislation in Romania. Own calculations and correlations were performed based on this information. The conclusions in the last chapter are that the public debt has “exploded” in an impermissible, non-transparent and unsustainable way, without the responsible public entities clearly explaining the phenomenon. The consequences for the economy in the future are not known but can be intuited, given the status of Romania\u27s emerging country
BUDGET PROGRAM VERSUS BUDGET EXECUTION IN ROMANIA. AN ANALYSIS OF THE IMPLICATIONS ON THE ECONOMY
No full textThe relationship between good governance and economic and social outcomes is increasingly recognized. Transparency - openness to political intentions, formulation and implementation of budget program - is a key element of good governance. The budget, as a key government document, is the most important political document of the ruling parties. The budget transparency, its approval, its good execution are, in this context, the premise of good governance. The correct estimation of the macroeconomic indicators is very important because the correct forecast of the economic growth and of the other macroeconomic indicators directly influences the forecast of the budgetary income. Therefore, the impact of fiscal-budgetary measures must be quantified as prudently and realistically, due to the fact that it allows the inclusion in the state budget of correct values for both revenues and expenditures. As in the case of approval in the case of execution, the government must submit similar comparative information for all financial performance data. A report on budget execution serves to encourage debate on budgetary aggregates and how they interact with the economy, serving as well as for better future programming. The way that the budgetary indicators for revenues and expenditure were achieved in the period 2013-2018 is presented in this paper. The analysis of the budget execution implications on the Romanian economy, during this period, is based on a series of relevant studies that highlight the impact of budgetary policies on the economy. The study aims to present and calculate the differences between budget program and achievements and to analyze, empirically, the implications of these differences on the Romanian economyThe relationship between good governance and economic and social outcomes is increasingly recognized. Transparency - openness to political intentions, formulation and implementation of budget program - is a key element of good governance. The budget, as a key government document, is the most important political document of the ruling parties. The budget transparency, its approval, its good execution are, in this context, the premise of good governance. The correct estimation of the macroeconomic indicators is very important because the correct forecast of the economic growth and of the other macroeconomic indicators directly influences the forecast of the budgetary income. Therefore, the impact of fiscal-budgetary measures must be quantified as prudently and realistically, due to the fact that it allows the inclusion in the state budget of correct values for both revenues and expenditures. As in the case of approval in the case of execution, the government must submit similar comparative information for all financial performance data. A report on budget execution serves to encourage debate on budgetary aggregates and how they interact with the economy, serving as well as for better future programming. The way that the budgetary indicators for revenues and expenditure were achieved in the period 2013-2018 is presented in this paper. The analysis of the budget execution implications on the Romanian economy, during this period, is based on a series of relevant studies that highlight the impact of budgetary policies on the economy. The study aims to present and calculate the differences between budget program and achievements and to analyze, empirically, the implications of these differences on the Romanian econom
FINANCIAL AUDIT OF FINANCIAL CONTROL VERSUS - AN OVERALL ANALYSIS
No full textIn our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company\u27s management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical realities and their comparison. The purpose of this paper is to analyze the picture of the two concepts by presenting the differences and the similarities of them. The paper presents an evolution of the two terms in terms of Romanian organizations
EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS CONCERNING THE FINANCIAL CONTROL
No full textThe purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant
LEGAL BARRIERS IN THE LENDING ACTIVITY OF THE COMPANIES IN ROMANIA
No full textThe purpose of this paper is to present some elements of the Romanian legislation which could create problems both to the clients - legal entities and to the banks during the lending process. This aspect was analysed through the study of the Romanian applicable legislation. The aspects appraised refer both to the limitations of the law related to the capacity of contracting credits and to the limitations related to underwriting and guarantees. This way the legislative barriers are created for lending. These barriers are added to the other economical and financial restrictions that banks practice in the lending relations, making the access to financing heavier. These legislative barriers hold off the realization of the market convergence of the Romanian bank towards the EU one.The purpose of this paper is to present some elements of the Romanian legislation which could create problems both to the clients - legal entities and to the banks during the lending process. This aspect was analysed through the study of the Romanian applicable legislation. The aspects appraised refer both to the limitations of the law related to the capacity of contracting credits and to the limitations related to underwriting and guarantees. This way the legislative barriers are created for lending. These barriers are added to the other economical and financial restrictions that banks practice in the lending relations, making the access to financing heavier. These legislative barriers hold off the realization of the market convergence of the Romanian bank towards the EU one
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
- …
