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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
Processo decisório em contabilidade sob efeito da vaguidade.
No full textO modelo racional de decisão tem sido objeto de estudo constante na
academia de vários países, contribuindo para evolução do ser racional como
importante tomador de decisão. A evolução destes estudos tem aberto
questionamentos quanto à capacidade de racionalidade que temos como tomadores
de decisão, deleitando assim em várias teorias novas que pesquisam estas
limitações no decidir. Especialmente aplicadas a teorias econômicas, estudos como
Inteligência Artificial, Contabilidade Mental, Teoria dos Prospectos, Teoria dos
Jogos entre outras se destacam neste cenário de estudo das finanças
comportamentais. A contabilidade como ferramenta de apoio as decisões
financeiras ocupa posição de destaque. Esta tem em seu escopo de trabalho normas
(aquilo que deveria ser feito) que regulam sua atuação, em alguns casos esta
regulamentação não é precisa em suas especificações, deixando janelas que levam
seus profissionais a erros de interpretação. A imprecisão contábil pode causar viés
em suas classificações. Os profissionais, deparados com este legado podem se
utilizar de heurísticas para interpretar da melhor maneira possível os
acontecimentos que são registrados na contabilidade. Este trabalho tem a intenção
de análise de alguns pontos que consideramos importantes quando temos
imprecisão contábil, respondendo as seguintes perguntas: a imprecisão de normas
contábeis causa viés na decisão? O profissional que se depara com imprecisão
contábil se utiliza de Heurística para decidir? Quais os erros mais comuns de
interpretação sob incerteza contábil?
Para que o assunto fosse abordado com imparcialidade de maneira a
absorver retamente quais são as experiências dos profissionais que atuam na área
contábil, foi elaborado um questionário composto por uma situação possível que
leva o respondente a um ambiente de tomada de decisões que envolva a prática
contábil. O questionário era dividido em duas partes principais, com a preocupação
de identificar através das respostas se existe imprecisão contábil (sob a luz do
princípio da prudência) e quais heurísticas que os respondentes se utilizam com
mais freqüência, sendo o mesmo aplicado em profissionais que atuam na área
contábil e que detenham experiências profissionais relacionadas à elaboração,
auditoria ou análise de demonstrações contábeis.
O questionário aplicado na massa respondente determinou, através das
respostas, que existe, segundo os profissionais, interpretações diferentes para os
mesmos dados, caracterizando assim zona cinzenta, segundo Penno (2008), ou seja,
interpretações que podem ser mais agressivas ou mais conservadoras conforme a
interpretação do profissional. Já quanto às estratégias simplificadoras, ou
heurísticas, que causam algum tipo de enviesamento no processo decisório, alguns
foram identificadas como: associações pressupostas, interpretação errada da chance,
regressão a media e eventos disjuntivos e eventos conjuntivos, que reforçam a
pesquisa dando indícios de que os respondentes podem estar tomando decisões
enviesadas. Porém, não se identificou no estudo tomada de decisões com
enviesamentos como recuperabilidade e insensibilidades ao tamanho da amostra.
Ao final do estudo concluímos que os respondentes têm interpretações
diferenciadas sobre o mesmo assunto, mesmo sob a luz do princípio contábil da
prudência, e ainda se utilizam de estratégias simplificadoras para resolverem
assuntos quotidianos.The rational standard model of decision has been constant object of academic
studies on several countries, contributing for the evolution of the rational human be
as an important decisions makers.
The evolution of these studies has raised several questions concerning the
capacity of rationality that terms as decision makers/takers, delighting, thus, several
new theories that research these limitations on the decide mode. Specially applied
on economical theories, or studies like : Artificial Intelligence, Mental
Accountancy, prospectu's Theories, Game's Theories among others that detach in a
scenario of behavior finances studies.
The accountancy like a tool, support for financial decisions, taken a detachable
position. It has, in its scope of work, rules ( that must be done) that regulate its
action. On some of cases this regulation is not so exact on its specifications,
leaving a lacuna that can guide the professional to take an interpretation mistakes.
The inaccurate accounting, can cause variation on the classifications. The
professional, faced with this legacy, can use of heuristics to interpret the best way
as possible the happenings that are recorded on accounting . This work has the
intention to analyze, from some points that we are considering important, once we
have accountancy imprecision, responding the following questions: the imprecision
of accountancy rules may cause variation on the decision? The professional that
encountered with accounting imprecision uses of the Heuristic to decide? Which
mistakes are most commons to interpret under accounting uncertain?
For the subject were broached with impartiality in order to absorb straightly which
are the experiences of professional that act on a accountancy area, was elaborated a
questionnaire composed by a possible situation that conducts the responders to an
environment of take of decisions that involves the accountancy practices. The
questionnaire was separated in two mains parts focused to identify, thru the
received responses, if there is an accountancy imprecision (under the light of the
prudence principle) and which heuristic that the responders uses most frequently;
the questionnaire was applied in professionals that act on accountancy area and that
hold professional experiences related to the elaboration, auditing or analyze of
accountancy demo.
The questionnaire applied on the masse of responders has determined, thru the
responses of the professionals, that exists different interpretations for the same data,
featuring thus, according to Penno, a “grey zone”, it means that interpretations can
be most aggressive or most conservative as per interpretations for each
professional. However, concerning the simplifying strategies or heuristics, that
causes some kind of variation on the decisive process, some of which were
identified as : conjectured associations, wrong interpretation of the chances,
regression to average, disjunctive and conjunctive occurrences that enforce the
research giving indication of that the responders might can take decisions based on
trends only. However, was not identified on the research, the decision making,
based on the trends like impairment and insensitivity to sample size.
At the end of the study, we have concluded that the responders has different
interpretations under the same subject, thus, under the light of the accounting
principle of prudence, and, also they use simplifying strategies to resolve common
matters of the day to day
Processo decisório em contabilidade sob efeito da vaguidade
No full textThe rational standard model of decision has been constant object of academic studies on several countries, contributing for the evolution of the rational human be as an important decisions makers. The evolution of these studies has raised several questions concerning the capacity of rationality that terms as decision makers/takers, delighting, thus, several new theories that research these limitations on the decide mode. Specially applied on economical theories, or studies like : Artificial Intelligence, Mental Accountancy, prospectu's Theories, Game's Theories among others that detach in a scenario of behavior finances studies. The accountancy like a tool, support for financial decisions, taken a detachable position. It has, in its scope of work, rules ( that must be done) that regulate its action. On some of cases this regulation is not so exact on its specifications, leaving a lacuna that can guide the professional to take an interpretation mistakes. The inaccurate accounting, can cause variation on the classifications. The professional, faced with this legacy, can use of heuristics to interpret the best way as possible the happenings that are recorded on accounting . This work has the intention to analyze, from some points that we are considering important, once we have accountancy imprecision, responding the following questions: the imprecision of accountancy rules may cause variation on the decision? The professional that encountered with accounting imprecision uses of the Heuristic to decide? Which mistakes are most commons to interpret under accounting uncertain? For the subject were broached with impartiality in order to absorb straightly which are the experiences of professional that act on a accountancy area, was elaborated a questionnaire composed by a possible situation that conducts the responders to an environment of take of decisions that involves the accountancy practices. The questionnaire was separated in two mains parts focused to identify, thru the received responses, if there is an accountancy imprecision (under the light of the prudence principle) and which heuristic that the responders uses most frequently; the questionnaire was applied in professionals that act on accountancy area and that hold professional experiences related to the elaboration, auditing or analyze of accountancy demo. The questionnaire applied on the masse of responders has determined, thru the responses of the professionals, that exists different interpretations for the same data, featuring thus, according to Penno, a 'grey zone', it means that interpretations can be most aggressive or most conservative as per interpretations for each professional. However, concerning the simplifying strategies or heuristics, that causes some kind of variation on the decisive process, some of which were identified as : conjectured associations, wrong interpretation of the chances, regression to average, disjunctive and conjunctive occurrences that enforce the research giving indication of that the responders might can take decisions based on trends only. However, was not identified on the research, the decision making, based on the trends like impairment and insensitivity to sample size. At the end of the study, we have concluded that the responders has different interpretations under the same subject, thus, under the light of the accounting principle of prudence, and, also they use simplifying strategies to resolve common matters of the day to day.O modelo racional de decisão tem sido objeto de estudo constante na academia de vários países, contribuindo para evolução do ser racional como importante tomador de decisão. A evolução destes estudos tem aberto questionamentos quanto à capacidade de racionalidade que temos como tomadores de decisão, deleitando assim em várias teorias novas que pesquisam estas limitações no decidir. Especialmente aplicadas a teorias econômicas, estudos como Inteligência Artificial, Contabilidade Mental, Teoria dos Prospectos, Teoria dos Jogos entre outras se destacam neste cenário de estudo das finanças comportamentais. A contabilidade como ferramenta de apoio as decisões financeiras ocupa posição de destaque. Esta tem em seu escopo de trabalho normas (aquilo que deveria ser feito) que regulam sua atuação, em alguns casos esta regulamentação não é precisa em suas especificações, deixando janelas que levam seus profissionais a erros de interpretação. A imprecisão contábil pode causar viés em suas classificações. Os profissionais, deparados com este legado podem se utilizar de heurísticas para interpretar da melhor maneira possível os acontecimentos que são registrados na contabilidade. Este trabalho tem a intenção de análise de alguns pontos que consideramos importantes quando temos imprecisão contábil, respondendo as seguintes perguntas: a imprecisão de normas contábeis causa viés na decisão? O profissional que se depara com imprecisão contábil se utiliza de Heurística para decidir? Quais os erros mais comuns de interpretação sob incerteza contábil? Para que o assunto fosse abordado com imparcialidade de maneira a absorver retamente quais são as experiências dos profissionais que atuam na área contábil, foi elaborado um questionário composto por uma situação possível que leva o respondente a um ambiente de tomada de decisões que envolva a prática contábil. O questionário era dividido em duas partes principais, com a preocupação de identificar através das respostas se existe imprecisão contábil (sob a luz do princípio da prudência) e quais heurísticas que os respondentes se utilizam com mais freqüência, sendo o mesmo aplicado em profissionais que atuam na área contábil e que detenham experiências profissionais relacionadas à elaboração, auditoria ou análise de demonstrações contábeis. O questionário aplicado na massa respondente determinou, através das respostas, que existe, segundo os profissionais, interpretações diferentes para os mesmos dados, caracterizando assim zona cinzenta, segundo Penno (2008), ou seja, interpretações que podem ser mais agressivas ou mais conservadoras conforme a interpretação do profissional. Já quanto às estratégias simplificadoras, ou heurísticas, que causam algum tipo de enviesamento no processo decisório, alguns foram identificadas como: associações pressupostas, interpretação errada da chance, regressão a media e eventos disjuntivos e eventos conjuntivos, que reforçam a pesquisa dando indícios de que os respondentes podem estar tomando decisões enviesadas. Porém, não se identificou no estudo tomada de decisões com enviesamentos como recuperabilidade e insensibilidades ao tamanho da amostra. Ao final do estudo concluímos que os respondentes têm interpretações diferenciadas sobre o mesmo assunto, mesmo sob a luz do princípio contábil da prudência, e ainda se utilizam de estratégias simplificadoras para resolverem assuntos quotidianos
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
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
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