1,720,958 research outputs found
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
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
The tax compliance burden in the functioning of small and medium-sized enterprises in the Durban Central Business District
No full textSubmitted in fulfilment of the requirements of the degree of Master of Accounting at the Durban University of Technology, 2023.Several attempts have been made to examine the effect of tax compliance burden in the functioning
of small and medium-sized enterprises (SMEs) but to date, tax compliance is still a constraint in
the functioning of SMEs. The purpose of this research was to evaluate the tax compliance burden
in the functioning of SMEs in the Durban Central Business District.
The study examined the effect of tax compliance burden using a quantitative method, with data
collected via questionnaires from SMEs and tax practitioners in the Durban Central Business
District. The latest version of the Statistical Package for Social Sciences V1.0.0.1406 was used to
analyse the results.
The study found that SMEs and tax practitioners both agreed that the tax compliance burden has a
significant impact on the failure, performance, and growth of SMEs. They also agreed that high
tax rates encourage noncompliance with tax laws, leading to SMEs concealing profits and a
significant number of SMEs remaining in the informal sector. The analysis revealed that almost
all the SMEs had never received any tax training and that SMEs rely on the services of tax
practitioners to be tax compliant. SMEs and tax practitioners agreed that being tax compliant
benefits SMEs. Low tax rates, electronic filing and payment of taxes, and government payments
to tax practitioners to provide free services to SMEs in tax filing and record keeping are all very
important in lowering tax compliance costs, as is frequent tax education, with practical and
simplified tax laws. These results demonstrate that tax compliance burden is a constraint in the
functioning of SMEs.
The study recommends that the South African Revenue Service assists SMEs in reducing their tax
compliance burden by increasing tax education and tax incentives for SMEs, paying tax
practitioners to provide free services to SMEs or by assigning a tax practitioner to an SME for its
first five years of operations.
An exploration of the taxability of income derived from illegal activities in South Africa
No full textSubmitted in fulfillment of the requirements of the Degree of Master of Accounting: Taxation,
Durban University of Technology, Durban, South Africa, 2022.This study aimed to explore the taxability of income derived from illegal activities in South
Africa. The issue of whether or not income earned by a taxpayer as a consequence of illegal
activity should be deemed income received by the taxpayer has caused controversy in South
Africa and elsewhere in the world. According to the definition of "gross income", it has been
found in a number of studies that a person can be subject to taxation based on either their
receipts or their accruals. Gross income is what is required by South African Revenue Services
from every taxpayer to declare all of his income in his tax return, including money from
unlawful activities such as proceeds from the fraud. The rationale of this study was to tighten
the present law on unlawful income taxation by determining and comprehending the appropriate
technique for the courts to use in evaluating whether a taxpayer has ‘received’ illicit money for
gross income purposes. This study was a qualitative, non-empirical investigation of the
taxability of income earned through unlawful activities. In order to construct a hypothesis, the
study used an inductive research approach to produce meaning from the data set acquired by
identifying patterns and linkages. The inductive approach, on the other hand, allows the
researcher to formulate the problem under review research using an existing theory, as was the
case in this study. The study identified tools that allow tax authorities the power to have access
to all taxpayers’ financial information that could help in identifying their income for taxation
purposes. The findings of the study include that, in all jurisdictions, income is regarded as
taxable income if it falls within the definitions of taxable income, regardless of the nature of its
legality. The significance of the study suggested enacting a legislative measure to ensure a more
united, uniform, and effective strategy to tax unlawful money. And it is also critical in
tightening the present legislation on illegal income taxation in identifying and analyzing the
suitable methods for assessing whether the taxpayer has ‘received’ illegal income for gross
income purposes. . The rules controlling taxation must be viewed in the context of other legal
concepts, particularly the Constitution of the Republic of South Africa (the Constitution) is the
country’s supreme law.
Factors influencing tax compliance of small and medium-sized enterprises in the Durban area
No full textSubmitted in fulfillment of the requirement for the degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021.It is globally recognised that small and medium-sized enterprises (SMEs) play a
significant role in improving a country’s economic growth and creating jobs. It is, therefore,
in the public interest and in the interests of government to support SMEs. The South
African government has recognised and focused on the improvement of SMEs as one of
its strategic objectives. Regardless of the significance of SMEs for the country and region,
there are numerous difficulties that SMEs face. Therefore, this study was conducted to
evaluate factors that influence tax compliance of SMEs in the Durban area, located in
KwaZulu-Natal, South Africa. The gravest and tedious difficulty is guaranteeing tax
compliance. Taxation is an important source of funding for the government's construction
programmes. For many tax authorities, tax compliance is a major concern, and
persuading SMEs to comply with tax provisions, particularly as tax laws are often not
precise, is a challenging task. South African Revenue Services (SARS) estimates a South
African tax gap of R 300 billion per tax year, and also about 40% of local enterprises are
not registered for tax purposes in South Africa.
This study employed a quantitative research approach to obtain data from 146 SMEs
operating in the Durban area. A total of 230 questionnaires were distributed to SMEs
located in Clermont, Morningside, Umgeni, Durban Central and Phoenix, with 157
questionnaires returned. However, only 146 questionnaires were usable. The research
outcome revealed that participants’ level of education impacts tax compliance, and there
is a positive relationship between the tax compliance costs and tax compliance. Attention
was drawn to the impact on non-compliance due to complex tax filing and high tax rates.
Furthermore, the study indicated that the continuous granting of tax amnesties
demotivates compliant taxpayers. The research recommended that the South African
government consider reviewing the tax rates and compliance costs and reduce noncompliance by SMEs by improving tax awareness campaigns.
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
- …
