1,720,985 research outputs found
ACCOUNTING FOR INTERNALLY GENERATED INTANGIBLE ASSETS ACCORDING TO AASB 138 (soggetto a doppio referaggio anonimo)
No full textThe aim of this paper is to analyze the Discussion Paper titled “Initial accounting for internally generated intangible assets”, published by AASB (Australian Accounting Standards Board) in 2008, that was developed by the staff of the Australian standard setter with the support of NSS (National Standard Setters), which is the international organization that represents the various national standard setters. The Australian Discussion Paper focuses its attention on a specific category of intangible assets, that is the ones internally generated, exploring in detail the problems relative to their initial accounting treatment
Burqa in Europe: European Institutions and the interest of the comparative/interdisciplinary approach
No full textPrevisione delle variazioni di composizione delle atmosfere protettive in imballaggi permeabili
No full textA protective atmosphere in a flexible packaging can change its composition by means of gases interactions with the food components or gases diffusion through the container. Such diffusion corresponds both to permeability phenomena and to unselective diffusion through leaks in the material or package, while this last phenomenon can not be foreseen in any way, as it is completely occasional, permeability is largely predictable by the diffusional properties of the materials and internal atmosphere composition. In this work a computing procedure is proposed, which allows to predict the atmosphere evolution only on the basis of permeability phenomena, and are presented the tests that werecarried out to verify its reliability. The gaschromatographic analysis of the atmosphere changes, measured in packages closed with different gas compositions and produced with different materials and geometry, demonstrated the effectiveness of the iterative computing procedure suggested, which could represent an useful tool for optimising the package design in order to reach the best results in protective atmosphere packaging technology
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
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
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