1,721,051 research outputs found
Análisis del impuesto sobre los créditos y débitos bancarios. Propuesta de pago a cuenta del IVA
Full text linkTrabajo final de Posgrado (Especialización en Tributación) -- Universidad Nacional de Córdoba. Facultad de Ciencias Económicas, 2023.Fil: Rodriguez, Damian Alberto. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina.En el presente trabajo, proponemos un proyecto de ley para realizar una modificación del impuesto sobre los créditos y débitos bancarios (en adelante ISCYDB) en cuentas corrientes bancarias. Particularmente nos centraremos en posibilitar el cómputo de este gravamen como pago a cuenta en el IVA, el Impuesto a las Ganancias y extender las posibilidades en las contribuciones patronales con destino SIPA, de las pymes y el resto de las empresas de acuerdo con su clasificación económica, operativa y de activos que poseen.Fil: Rodriguez, Damian Alberto. Universidad Nacional de Córdoba. Facultad de Ciencias Económicas; Argentina
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
Novos sistemas de adquisición de alimentos: unha proposta de clasificación
No full textO obxectivo deste traballo é sentar as bases teóricas e prácticas para o posterior inventario de experiencias alternativas de consumo de alimentos dentro do Estado español. Desde finais da década dos setenta e principios dos oitenta prodúcense as primeiras críticas e denuncias dos efectos negativos asociados ao novo modelo de crecemento agrícola, a revolución verde. A principios do 90 xorden as primeiras iniciativas de consumo local aínda vixentes que rexeitaban a incipiente tendencia á homoxeneización dos patróns de consumo e á perda do “local”. Na actualidade, no Estado pódense observar unha chea de iniciativas comunitarias e de redes de iniciativas de consumo alternativo, ecolóxico e responsable. Neste traballo reflíctense ideas para iniciar un proceso de inventario que recolla as características básicas e clasifique as Iniciativas do Consumo Ecolóxico e Responsable de Alimentos (ICERA) existentes en España e permita crear a Base de Iniciativas de Consumo Ecolóxico e Responsable de Alimentos (BICERA). Este carácter instrumental do artigo que presentamos obedece a varias razóns. Cremos que pode ser moi útil para consumidores, produtores, movementos sociais e investigadores na construción dos seus discursos e procesos sociais de supervivencia ao ser posible visionar a globalidade do movemento alternativo, agroecolóxico, do Estado español. Esta visibilización conxunta fortalecerá ás iniciativas individuais. En segundo lugar, é unha mostra da fase construtiva e enunciadora na que se encontra o movemento alternativo, agroecolóxico, español, despois do predominio da fase da denuncia, o que lle concede unha certa madurez que posibilita a súa expansión. Finalmente, ó propiciar a construción colectiva da BICERA contribuiremos á situar os circuítos de información física e social ligada á xestión nun lugar prioritario das nosas axendas2. A BICERA construirase a partir da participación, do intercambio e do acceso libre á información xerada polos axentes que libremente decidan compartir tempo, ideas e procesos. A estrutura do traballo é a seguinte. En primeiro lugar reflexionamos sobre as causas xerais que explican a aparición destas iniciativas dentro do marco da modernización agraria seguida en España nos últimos decenios. En segundo lugar, caracterízase o conxunto das iniciativas agroecolóxicas e proponse unha tipoloxización. A continuación preséntanse os primeiros resultados do proceso de inventariado das ICERA en España e establécense unhas conclusións. Como material anexo incorpóranse dous formatos de enquisa para completar a realización da BICERA
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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