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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
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
Pages: 382-393 Policies of Leading Company in Industry on Tax Avoidance and Future Return of Shares of Companies First
No full textTax payment and fulfilling legal duties is one of the issues that the managers always try to manage it in the economic system on behalf of active enterprises because these issues can affect the value of the company and the financial decision-makings. Product market power increases the costs of representation at the company's level and it could lead to reduction of tax-evasion activities because the degree of using tax avoidance performs itself as one of the governance mechanisms in these markets and impedes the companies to use more tax avoidance to prevent the price reduction by the shareholders. The companies have financial incentives to imitate the tax-evasion activities of the product market leaders in order to avoid appearing weaker according to the post-taxing performance criteria, but the imitation behavior happens most probably when the companies enjoy comparable resources and market situations, i.e., when the industry is highly concentrated. Thus we expect this imitation to be more tangible in concentrated industries. The goal of this study is to assess the effect of product market power, concentration of industrial groups and leading company's tax policies in industry on tax avoidance and future return of companies' shares. These studies were conducted using the financial information of 92 companies recognized by Tehran Stock Exchange Market between 2002 and 2012 and using the multi-variable linear regression analysis method. The results of this study indicate that there is a significant and reverse relation between tax avoidance and product market power and there is a direct and insignificant relation between tax avoidance in industrial companies and tax avoidance in leading companies in concentrated industries. Also there is a direct and significant relation between tax avoidance of the leading company and the companies' future return of shares in the industries with higher competitive level. [382][383][384][385][386][387][388][389][390][391][392][393] 2014 INTRODUCTION The issue of tax avoidance seems to be raised mainly in case of the companies that have ownership separation because natural persons are less found to be after tax avoidance and evasion due to higher possibility of being identified and fined in order to evade the risk and or internal incentives such as social duty, while the companies are usually expected because of their shareholders to look for personal interests and as long as the additional profits from reduction of possible debts are higher than the expected additional costs for them, they support reduction of tax debts and tax evasion. Thus, tax evasion could reflect the theory of the representation issue and it might lead to the tax decision to support the manager's personal interest. Hence, one of the challenges that the shareholders and members of the Board of Managers face is to find control methods and incentives to minimize the representation costs. Higher product market power in industry reduces the levels of competition. Product market power allows the companies to experience the margins of higher profit and lower capital costs and makes them show more dangerous behaviors. The former studies indicate that the existence of competition in the products market allows other existing companies in this industry to imitate other actions in order to maintain their competitive situation. Thus the goal of this study is to investigate the issue in the companies recognized by Tehran Stock Exchange Market. Statement of issue and reasons to choose the research topic: Tax is like a channel to transfer company's cash toward the government. The companies always try to supervise the cash flows by using legal solutions to be able to reduce their tax expenses and increase their profit. One of these solutions is tax avoidance that could affect transparency and usefulness of financial information. Product market power is one of the variables that could affect tax avoidance performance From one point of view, product market power could have direct relation with taxation due to the following reasons: 1. Product market power could lead to higher profitability. Consequently, higher profit will create the situation for the company to invest the obtained profits in a more costly tax evading activities But from another view, product market power also increases the costs of representation at the company level and this could lead to reduction of tax evading activities. When the costs of representation increase, the companies' managers are not inclined to use the activities that lead to tax evasion in order to prevent the reduction of prices on behalf of the shareholders. The former researches indicate that the existence of competition in the products market will allow the other existing companies in industry to imitate their actions in order to maintain their competitive situation But since the possibility of showing imitating behavior is higher in concentrated industries [5], we expect the companies that are not leading the product market to imitate the consequences of the leading product market tax and we expect this imitation to be more tangible in concentrated industries. Tax avoidance creates a type of information imbalance. It seems that product market power affects the relation between tax avoidance and informative nature of the shares price through shares return (consequent) and since investors show more inclination to keep the shares of the companies with higher product market power, the price of shares of these companies is higher, but they have lower returns. Theoretical grounds and research history: In most countries, the major part of the government's income resources comes from tax. The conceptual distinction between tax evasion and avoidance to pay tax goes back to the legal or illegal behavior of the tax payers. Tax evasion is a type of offence, but when avoiding tax, the individual is not worried that his action is revealed. Tax avoidance originates from legal gaps in tax law. Tax avoidance is a type of official abuse of tax relations. For example, showing income of work power as capital income which has lower rate of tax is an example of tax avoidance. In fact tax is departure of cash from the company and that is why the companies always try to supervise the cash flows using legal solutions to be able to reduce their tax expenses and increase their profits. One of these solutions is tax avoidance. In fact, beneficiaries find the possibility of avoiding tax in the companies with high product market power (exclusive companies) higher, thus these companies have higher representation costs. As a result, the managers of such companies reduce tax avoidance to reduce their representation costs. On the other hand, the existing companies in one industry always try to imitate the behavior of the leading company in order to maintain their competitive positions, thus the tax avoidance behavior of the leading company can affect the tax evasion behavior of other industrial companies. The more concentrated the industries are, the higher the imitation of the leading company and its effectiveness will be. On the other hand, since the investors are more inclined to maintain the companies' shares with higher product market power, the price of shares of these companies will go up, but will have lower return. To avoid tax legally and to reduce tax commitments, the individual should bypass the law using all legal delicate strategies, but tax evasion or fraud is illegal and doing it intentionally is unlawful such as providing unrealistic report of income and sale, reduction in drawing up declaration letters and lists. The tax system should be able to confront both types of tax evasion and fraud under ideal circumstances. [5]studied the reason why the companies imitate and explained his results according to two theories, one based on information and the other on competition. According to the first theory, the companies do so due to having superior information and according to the second theory they do so to restrict t he competition and maintain the interests of the work, while the degree of imitation among companies depend on the type of industry and the degree of competition in that industry. [6]studied the negative relation between the degree of managers' reward and the degree of tax coverage. This negative relation applies firstly to that group of commercial units that have weak company governance. Reward payment to the managers make them encouraged to plan for company's tax in order to avoid payment of more tax and their performance is improved to avoid tax. The negative relation between degree of tax payment to managers and tax avoidance due to creating representation costs indicates that in the companies with weak company governance, the degree of reduction of tax shield against inclination to pay tax is exchanged. [7]studied the reaction of shares price to the news of tax avoidance and found out that the market shows negative reaction to the tax avoidance by the companies. However, reactions are different in different industries. [8]studied the reaction of the shares market to the news about events regarding tax evasion and consequently found the response negative. However, these reactions are remarkably less than the other reactions of financial disgrace. [9]found out the positive relation between tax evasion and company value only in the companies that are supervised well and that the reason of tax evasion is in favor of the shareholders if the management's opportunist approach is restricted. [10]studied the relation between tax avoidance and risk of fall of shares price and found out that there is a direct and significant relation between risk avoidance and risk of fall of shares price. In other words, tax avoidance facilitates the managers' opportunist behaviors and leads to long-term accumulation of bad news. The outcome of issuing the bad news all in one go is the fall of shares price. However in the companies where a strong foreign supervision mechanism prevails such as institutional ownership, there is a positive relation between tax avoidance and danger of weak fall. [11]found out in a paper under the title of "Does tax evasion reduce transparency?" that tax avoidance increases the organizational sophistication and the managers often cannot draw a link between effects of increased sophistication and foreign parties effectively. Some managers increase transparency to reduce the problems of created imbalanced information. [12]found out in a paper under the title of "Do managers receive a considerable economic fraud through tax evasion?" that there is generally a positive relation between tax avoidance and future performance even in the companies that have weak company governance. [13]studied the effect of product performance in market on company's capital structure. The outcomes indicated that the degree of sale growth does not have a significant effect on debts and that there is a negative correlation between growth of return sale and industry. In fact the increased sale growth faces reduced return in industry and this strategy leads to reduction of profitability cost in comparison with industry. [14]Studied the actual documentaries of lack of transparency. The results indicated that non-transparent information environments are inclined toward increased tax avoidance. [15]conducted a study about the effect of reduced tax rate in 2001 on the policy of profit distribution in the companies recognized by Tehran Stock Exchange Market. The results of the studies showed that the companies increase their paid profit considerably upon reduction of tax rate in 2001. In other words, there is a negative and significant relation between tax rate and distributed profit. [16]studied the results of tax research and conservatism in financial reporting and the relevance of the accounting information indicated that the companies whose net operational cash current is much higher than the taxable income, show more conservatism in comparison with the other companies, but in case of the companies whose net operational cash current is much smaller than their taxable income, it cannot be said that they have less conservatism in comparison with the other companies. In addition, the research findings showed that tax not only does not reduce the relevance of accounting information that is presented by the companies, but also increases the relevance of information. [17]conducted a study investigating the relation between effective tax rate and company's characteristics. The results of their research showed that the average effective tax rate is close to the legal rate of income tax, taking all the companies of the research into consideration. But the results of the study, taking the industrial field in which the company is active into account showed that almost every industry has a special effective tax rate. The results also showed that there is a negative and significant relation between effective tax rate and size and profitability of the company and there is a direct and significant relation between effective tax rate and the financial leverage. Meanwhile there is not a significant relation between effective tax rate and intensity of investment and ownership structure. [18]studied the relation between transparency in financial reporting, tax avoidance and companies' value. They showed that there is a reverse relation between tax avoidance and company's value when the assessment criteria are tax avoidance and long-term cash effective tax rate. This reverse relation is statistically significant 385 Farzin Rezaei and Masoumeh Zare, 2014 Advances in Environmental Biology, 8(19) Special 2014, Pages: 382-393 and when tax avoidance is assessed against cash effective tax rate or tax permanent difference, there is not a significant relation between company's value and tax avoidance. Also there is no significant relation between tax avoidance and reporting transparency. [19]studied the relation between tax avoidance and fraud in accounting of companies. The results indicated that there is a direct and significant relation between tax avoidance and fraud in accounting of companies when there is a criterion to assess the cash tax rate and tax permanent difference, but when the assessment criterion of cash effective tax rate is long-term, there is not a significant relation between tax avoidance and fraud in accounting of companies. [20]studied in their investigation the effect of effective tax rate on profit distribution policy of the companies recognized by Tehran Stock Exchange Market. To assess the policy of profit distribution in this study, the companies used the ratio of distributed profit to net sale and used the relation of tax costs and net profit before deduction of tax to assess the effective tax rate. The results of the study showed that there is a significant and negative relation between effective tax rate and profit distribution policy. In other words, increased effective tax rate makes the companies reduce their distributed profits considerably. [21]studied the relation between ownership structure and tax avoidance of companies and found out that there is a significant and negative relation between blocked ownership and tax permanent difference criterion and there is a positive and significant relation between blocked ownership and cash effective tax rate. Research method: The method of this research is of post event type which is within the domain of approvable accounting studies and is based on factual information of the financial statements of the companies recognized by Tehran Stock Exchange market. The study is of correlative type and using the collected information, the degree of relation between dependent and independent variables is tested. Research domain: Geographical domain: The geographical domain of this study is the recognized companies by Tehran Stock Exchange Market and accounting information is extracted from their financial statements. Temporal domain: To study the research hypotheses, the study of a one 11-year period between 2002 and 2012 were used
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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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