1,720,952 research outputs found
Corporate Financial Reporting System and Developments Herein: An Exploratory Study from Pakistan
No full textTo capture international opportunities of capital accumulation for corporate sector and to contribute in the development of economy, the government of Pakistan acted speedily to harmonize with international financial reporting system immediately after establishment.This study presents a comprehensive detail of Pakistan’s adopted efforts along with a critical-eye on developments and improvements in the reporting system with the passage of time. It scrutinizes major milestones in development of the financial reporting framework of Pakistan. We traced financial reporting practices in Indian subcontinent era and found them unsatisfactory. Hindustan was under the colonial power of Great Britain; therefore its impact on accounting and financial reporting in Pakistan was dominant afterindependence. Examples of this influence are enforcement of companies’ act 1913 and auditor’s certificate rules shows. We examined the institutional development from establishment of Pakistan till now and divided that era in 1947-1971, 1971-1999 andperiod of 21stcentury which played vital role in improvement of financial reporting practices in the country. These milestones are established with view of crucial events toward advances in accounting. In early years of Pakistan PIA (Pakistan Institute ofAccountants) was first private body but after it ICAP (Institute of Chartered Accountants of Pakistan) made by government was an important step. Next major step was taken in 1971; it was the formation of SECP (Securities and Exchange Commission of Pakistan).Its structure and provisions provided for external reporting of corporations are discussed. Companies’ Ordinance 1984 was another beneficial footstep toward this journey. After discussing all the institutional developments and improvements in financial reportingsystem of Pakistan, we addressed the current status of financial reporting in the 2000s.Study concludes that major improvements and advances made in the financial reporting skeleton are appropriate, will cause improvements in the investor protection, value relevance of accounting information, and will help corporate sector in capitalaccumulation from international financial markets and will attract cross border investors
The impact of self-concept and its congruence with different brands on purchase intention: Evidence from Pakistani consumers
Get PDFCurrent research explores the effect of self-congruity (matching one.s self with brands) on brand attitude causing purchase intention. Mostly marketers communicate the conception that their brand matches with how ideally consumers want to see themselves. So, there is an imperious self-congruity effect applied to most brands universally. This research validates the previous theories of self-congruity in Pakistani context by confirming the positive consequence of self-congruity on brand-attitude and purchase intention. Current information is highly significant for segmentation as well as branding and promotional strategies. After initial data screening, statistics from 250 respondents was analyzed by using structural equation modeling (SEM, used here after) for verification of measurement as well as structural models. The results verified the theories of self-congruity and it is recommended that better targeting is required by understanding perceived self of the target market to be used in brand communication strategies. Findings of this study revealed that consumers evaluate brands by matching them with their perceived self (self-image) and accordingly develops attitude towards brands which ultimately influences their purchase intention i.e. those brands are preferred which matches with one.s perceived self-image. Findings also confirmed that Self-Congruity (the perception about one.s self) effects the consumer.s choice to prefer a particular brand (which matches to their perceived self) in the form of brand attitude which ultimately determines purchase intention. This understanding could be further used to improve segmentation and targeting decisions
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
Relationship between intellectual capital and financial performance: The moderating role of knowledge assets
Get PDFBeyond the recent studies on intellectual capital (IC), we investigate whether knowledge assets (KA) moderate the relationship between IC and firm performance (FP). We use the recent data of all Australian Stock Exchange (ASX) listed companies. To test the developed hypotheses, we use structural equation modeling (SEM) techniques. After ensuring the validity and reliability of measurement model, we find reliable evidence that KA strengthens the relationship between IC and FP, which suggest that the value of Australian listed firms can be synergized with IC and KA. In addition, our results show that IC and its components are positively associated with firms' financial performance. Similarly, KA is also positively associated with improved firm performance. This study contributes towards the literatures because this is the first study that explores the moderating role of KA in measuring the impact of intellectual capital on the firm's financial performance
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
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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