1,720,965 research outputs found
A discussion paper on international taxation and the allocation of taxing rights in Africa: challenges and opportunities
Full text linkThis paper examines the current international taxation framework and its implications for African economies. The analysis highlights the economic consequences of the existing allocation of taxing rights, which often results in reduced revenue generation and exacerbated economic inequalities. The paper underscores the critical roles played by the African Union (AU) and the African Tax Administration Forum (ATAF) in advocating for fairer taxing rights for African countries. It also delves into potential technological and administrative solutions to enhance tax collection efficiency and effectiveness. A qualitative systematic literature review approach was adopted in the study. The findings reveal that the current allocation of taxing rights disproportionately favours residence countries, hindering African nation\u27s ability to generate adequate tax revenues. This, in turn, impedes investments in essential public services and infrastructure. The paper emphasises the importance of equitable tax reforms, advocating for a reallocation of taxing rights that ensures a fairer distribution of tax revenues. Strengthening the capacities of tax administrations and investing in advanced technology for tax collection are also identified as crucial steps to improve the efficiency and fairness of the tax system. Key recommendations for policymakers include actively participating in international tax reform initiatives, advocating for source-based taxation, and fostering regional co-operation to enhance tax governance. Specific policy reforms suggested include implementing digital services taxes, enforcing anti-avoidance rules, and improving transfer pricing regulations. The paper concludes by calling for further research on the impact of specific tax policy reforms, the effectiveness of technological solutions, and the role of regional bodies in promoting equitable tax practices. These insights aim to contribute to the ongoing discourse on international taxation and support sustainable economic development in Africa
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
THE ROLE OF TRANSFER PRICING LEGISLATION IN MITIGATING BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES WITH A SPECIFIC FOCUS ON ZIMBABWE
Full text linkArticle History: Received: 9 December 2024; Reviewed: 18 February 2025; Accepted: 12 March 2025; Available online: 26 March 2025.
In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide. Tax authorities are particularly concerned about its potential for profit shifting to low-tax jurisdictions, which can significantly reduce overall tax liabilities. This study investigates the role of transfer pricing regulations in mitigating base erosion and profit shifting in Zimbabwe. Utilizing a qualitative systematic review method, the research provides insights into the current state of transfer pricing regulations in Zimbabwe and offers recommendations to enhance their effectiveness. The study also addresses the challenges faced by tax authorities in enforcing these regulations and proposes policy recommendations to improve compliance and effectiveness. The findings indicate that robust transfer pricing regulations can significantly reduce base erosion and profit shifting. The study recommends the implementation of Advanced Pricing Arrangements (APAs), safe harbors, materiality thresholds, and training programs for Zimbabwe Revenue Authority (ZIMRA) G3 Officials to strengthen the effectiveness of transfer pricing regulations in Zimbabwe.
JEL classification: G3, H2, H
The measurement and disclosure of human capital in the financial statements by the Zimbabwean listed mining companies
Full text linkPhD (Economic and Management Sciences with Accountancy), North-West University, Potchefstroom CampusThis study develops a framework for the measurement and disclosure of human capital in the financial statements of mining companies in Zimbabwe. Human capital is a crucial driver of company competitiveness, financial performance, value creation and sustainability in the 21st century. However, the measurement of human capital as an intangible asset is challenging in the Zimbabwean mining sector because companies fail to align human capital with current measures of asset value. The human capital disclosure practice is based on contextual settings and is influenced by unknown factors. Contextual settings lead to various ways of disclosing human capital in financial statements. This proliferates incomparable disclosure practices that give users of financial statements conflicting information. This study adopted a mixed-method research approach that followed a pragmatic philosophy and a sequential exploratory research design in examining the measurement and disclosure of human capital by Zimbabwean mining companies. Data was collected in two phases. Qualitative data was collected first, while quantitative data was collected last. The target population of the study comprised managers, professionals and technicians in the mining sector. A thematic analysis was used to investigate and interpret qualitative data. Seven main themes emerged from the findings. Factor analysis was used to analyse and interpret quantitative data.
The findings revealed that there is no accepted framework for reporting aspects of human capital. Companies measure human capital based on a contextual setting. The findings further revealed that the relationship between the value of human capital and the value of a company is unknown. The research findings also showed that aspects of human capital are not fully accounted for under the current financial reporting system. The findings reflected that companies measure the value of human capital using the wages and salary aspect. The study recommends the development of a context-based framework that would act as a guideline for measuring and disclosing human capital in the financial statements of Zimbabwean mining companies. The measurement and disclosure of human capital might enhance the value and relevance of financial statements. The study also recommends that mining companies should define all major classes of human capital in their financial statements. These include equity issues, health, wellness and safety, training and development, and employee competencies. The classification of aspects of human capital will allow companies to measure the contribution of each aspect towards financial performance and value creation. The study further recommends the development of a stakeholder involvement strategy and the implementation of effective
corporate governance systems, considering aspects such as legal systems, financial development and good governance.Doctora
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
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
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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
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