1,720,960 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
Archival research of the underlying conceptual paradigm of fair value
Full text linkM.Comm.The application of measurement models in accountancy is the subject of debate, due to the financial crisis. In particular, it has brought renewed focus on the current use of the fair value measurement model in accounting standards, raising debates concerning whether the use of fair value worsened the effects of the financial crisis. Previously, there was a strong move towards fair value accounting especially in respect of financial instruments. As a result of the financial crisis, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), hereafter referred to as the Boards, responded to the criticism aimed at fair value accounting. The objective of this research study is to establish whether the leading standard setters, namely the FASB and its predecessor the APB, and the IASB, and its predecessor the IASC, have established a conceptual paradigm for fair value accounting. The literature confirms that a paradigm is established when consensus has been reached regarding the related aspect. This study therefore assesses whether the Boards have reached consensus on all aspects of fair value accounting in financial reporting. The concepts found in the Frameworks and principles found in the financial reporting standards are assessed. A qualitative research design in a critical framework is adopted for this research. The research is a critical assessment of the work of the Boards to determine whether a conceptual paradigm for fair value accounting has been established. This critical assessment is structured into various chapters that are dedicated to a specific decade. Each chapter examines the role that the Boards played in the development of the conceptual paradigm of fair value accounting for each decade. This study found that the Boards made significant progress on the development of the fair value paradigm over the period of this study. The most significant progress on the fair value paradigm was made at a financial reporting standards level. The Boards reached consensus on the fair value definition and exit price concept. Consensus was also reached on the initial measurement of fair value and on the measurement guidance for fair value. This measurement guidance was consistent and can be applied in all financial reporting standards that require fair value. The ii subsequent measurement principles established in IFRS 9 required an assessment of the business model and contractual cash flows, to determine whether fair value should be applied or not. It remains to be seen whether this principle will be accepted by the FASB and furthermore, whether this principle can be applied to other financial reporting standards that refer to fair value. The Boards reached consensus on the disclosure of fair value measurements with the publication of the standards on fair value measurement, SFAS No. 157 Fair Value Measurements and IFRS 13 Fair Value Measurements. However, limited progress was made on the development of the fair value paradigm at a conceptual Framework level. The Boards have not developed a clear measurement objective or provided conceptual guidance for the fair value paradigm. They have recognised the conceptual shortcomings of the measurement guidance provided in the Framework, and it is hoped that they will address these shortcomings of the fair value paradigm in the measurement phase of the conceptual Framework project.Key words: fair value accounting, financial reporting, Framework, paradigm, standard setter
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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