1,721,222 research outputs found

    Temporal changes in biotic and abiotic composition of shallow-water carbonates on submerged seamounts in the northwestern Pacific Ocean and their controlling factors

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    Takayanagi, Hideko, Iryu, Yasufumi, Oda, Motoyoshi, Sato, Tokiyuki, Chiyonobu, Shun, Nishimura, Akira, Nakazawa, Tsutomu, Ishikawa, Tsuyoshi, Nagaishi, Kazuya (2012): Temporal changes in biotic and abiotic composition of shallow-water carbonates on submerged seamounts in the northwestern Pacific Ocean and their controlling factors. Geodiversitas 34 (1): 189-217, DOI: 10.5252/g2012n1a11, URL: http://dx.doi.org/10.5252/g2012n1a1

    Nishimura, Akira

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    FIG. 5 in Temporal changes in biotic and abiotic composition of shallow-water carbonates on submerged seamounts in the northwestern Pacific Ocean and their controlling factors

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    FIG. 5. — Comparison of the temporal distribution of major components of carbonate producers, frequency of bioerosion and micritization, and patterns of calcification with secular variation in the Mg/Ca ratio and Ca concentration (Hardie 1996; Stanley & Hardie 1998; Stanley 2006) and carbonate saturation state and alkalinity (Riding & Liang 2005a).Published as part of Takayanagi, Hideko, Iryu, Yasufumi, Oda, Motoyoshi, Sato, Tokiyuki, Chiyonobu, Shun, Nishimura, Akira, Nakazawa, Tsutomu, Ishikawa, Tsuyoshi & Nagaishi, Kazuya, 2012, Geodiversitas 34 (1) on pages 189-217, DOI: 10.5252/g2012n1a11, http://zenodo.org/record/459730

    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

    Uncertainty and management accounting: opportunity, profit opportunity and profit

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    This paper considers the concept of profit in the management cycle, from uncertainty through probability of profit to realization of profit, and reexamines the meanings of profit and risk management in management accounting. As the business management environment becomes more changeable, complicated, and difficult to predict, top leaders in business organizations must more accurately forecast opportunities and risks. Accounting profit tends to be far removed from real-world opportunity. Thus, management accounting that relies on accounting profit can become irrelevant to real business management. This paper reviews the literature on the relationship between uncertainty and profit management with the goal of clarifying the meaning of profit opportunity, which cannot exist without opportunity forecasting and the objective understanding and control of the organizational structure. At the same time, the paper focuses on the importance of continuously paying attention to uncertainty in the business management cycle and the ability of people to perceive risk. The management cycle from opportunity through profit opportunity to realization of profit is presented as a circular model with feed-forward and feedback controls

    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

    Enterprise governance and management accounting from the viewpoint of feed forward control

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    In a growing market world-economy, in which the scope for financial mismanagement increases, enterprises need to strengthen their strategic risk management. Enterprise governance is not only a publicly regulated issue but also a matter of self-control, since it is closely related to conformance and performance (value creation). Therefore, enterprise governance should be studied from the viewpoint of proactive and preventive (feed forward) control rather than a reactive and reflective (feedback) viewpoint. The integrated aspects of financial and management accounting should be examined with relation to internal control and enterprise governance, although generally only corporate governance (conformance) has been discussed from the viewpoints of auditing and financial accounting, and feedback control. Management accountants in Japan should pay more attention to the establishment of feed forward management accounting and good enterprise governance

    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
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