1,720,966 research outputs found

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

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    We 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

    Author Index

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    The application of corporate governance in large and medium-sized South African auditing firms

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    Abstract: This study examines the corporate governance of large and medium-sized auditing firms in South Africa. Auditing firms serve the public interest; it is therefore important for these firms to disclose relevant corporate governance information to the public and to practice good corporate governance principles. Due to a string of corporate scandals in recent years, the audit profession has been criticised and has come under media scrutiny. This has undermined the reputation of the profession, with experts and the public questioning whether auditing firms have corporate governance structures in place, and whether they are taking public interest into consideration. This study contributes to the existing body of academic knowledge by pursuing the following six objectives: (1) examining the development of corporate governance in the UK, USA, Australia, the Netherlands, and more specifically, in South Africa; (2) conducting a comparison between the UK Audit Firm Governance Code and King IV to identify the similarities; (3) exploring how the lack of corporate governance has contributed to some of the worst financial corporate failures in the UK, USA, Australia, the Netherlands and South Africa to establish whether auditing firms contributed to these failures; (4) determining the current legal and governance structures in auditing firms as well as the challenges associated with implementing corporate governance principles within auditing firms; (5) identifying what corporate governance practices are disclosed by firms; (6) determining the current corporate governance practices in auditing firms; and obtaining the expert opinions of the CEOs of auditing firms about corporate governance in auditing firms...Ph.D. (Auditing

    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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

    IT risk management disclosure in the integrated reports of the Top 40 listed companies on the JSE Limited

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    M.Com. (Computer Auditing)Abstract: Information Technology (IT) has become an integral part of virtually all modern day organisations. The advent of IT has given rise to numerous benefits which increase productivity and efficiency in the workplace, however, IT also brings with it significant risks that can have an impact on an organisation’s ability to function as a going concern. Organisations, especially those listed on the Johannesburg Stock Exchange (JSE), are required to submit an Integrated Report (IR) on an annual basis in which they indicate how they used the resources at their disposal to create value for the organisation and its stakeholders during the year under review. The IR is also a forward-looking document, as opposed to the traditional, backward-looking reports. The purpose of this study is to analyse the Integrated Reports of the Top 40 listed organisations on the JSE and determine the extent to which IT risks are disclosed in their IR and whether the way these risks are managed is also included in the IR as required by the IR Framework. This is done by means of an empirical study consisting of a content analysis of the IRs of the Top 40 listed companies on the JSE. The results of the analysis indicate that more than half of the companies in the sample included IT risk as part of their material risks and outlined appropriate and detailed processes that are followed by the company to manage those IT risks

    The role of information technology (IT) in the risk management of businesses in South Africa

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    M.Com.Abstract: Information Technology (hereafter IT) is an ever changing discipline and has dramatically changed the way in which businesses operate today. The IT systems that organisations use within their business operations give rise to IT risks that can affect the organisation. Because of these IT risks, organisations now have to make certain that IT is incorporated into the risk management process within an organisation to ensure that there are mitigation strategies in place to mitigate these risks. Organisations should fully understand the role that IT will play in the risk management process to make sure the benefits linked to incorporating IT into this process are enjoyed. The study investigated the role of IT in the risk management process of businesses in South Africa by conducting a comprehensive literature study on the risk management process of businesses and establishing how IT is incorporated into the organisations risk management process. The literature study focused on the type of IT risks and threats affecting organisations, the principles of IT governance and the governance of risk in terms of the King III Code on Corporate Governance. The literature study was performed by researching and reading relevant sources to obtain evidence on risk, IT and risk management to support the objectives of the study. The study used content analysis to comprise an empirical study on the Top 40 Johannesburg Securities Exchange (hereafter JSE) listed companies' integrated reports. The content analysis specifically focused on the disclosure of IT in the risk management process. The content analysis was performed by using a control sheet that contained specific questions regarding what the company had disclosed regarding IT, risks and risk management. The study found that the companies are mitigating IT related risks and have included IT into the risk management process. The results also found that the awareness around IT risks might be industry driven, as companies operating in an IT driven industry are more likely to be exposed to IT risk than non-industrial companies are. The integrated reports disclosed that the governance of risk and IT governance are two principles that the majority of the companies take seriously and are therefore implementing
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