1,720,954 research outputs found
Results-based management applied to sustainable development: the case of Morocco
Full text linkL’évaluation et l’orientation des politiques publiques requièrent le recours à des outils et à des indicateurs fondés sur des dimensions économiques, sociales et environnementales. L’objectif principal de cet article est d\u27évaluer la performance du développement durable au Maroc en se référant à des indicateurs au niveau national et territorial. L’examen des résultats nous a permis de conclure que toute évaluation du développement durable demeure complexe.Assessing and guiding public policies necessitates tools and indicators encompassing economic, social, and environmental dimensions. This article aims to evaluate sustainable development performance in Morocco using national and territorial indicators. Our analysis indicates that measuring sustainable development remains inherently complex
Les dysfonctionnements de l'impôt au Maroc: cas des revenus professionnels
Full text linkتهدف هذه الدراسة إلى تقدير هامش القيمة التقريبية لتقنيات وأساليب فرض الضرائب على الملزمين، خاصة أولئك الذين لا يمسكون محاسبة وفقا للأنظمة المحاسبية الجاري بها العمل. وعلى الرغم من الصبغة التقنية التي تم إضفاؤها على الطرق المعتمدة لتحديد الوعاء الضريبي، فإنها لا ترقى إلى نفس الدرجة من الصرامة مقارنة بأدوات القياس المتداولة في العلوم التجريبية. ويعزى هذا الغموض لحد كبير إلى الازدواجية التي تطبع أساليب تقدير المادة الضريبية وكذا عدم ثبوت النصوص التشريعية الجبائية على تأويل واحد وعدم انسجامها مع النصوص المنظمة للمحاسبة. و تتجلى هذه الازدواجية في اعتماد الإدارة الجبائية على نظامين رئيسيين يتباينان من حيث درجة دقتهما أثناء تحديد المادة الضريبية ، ويتعلق الأمر بنظام التضريب الحقيقي بشقيه نظام النتيجة الصافية الحقيقية و نظام النتيجة الصافية المبسطة و بنظام الربح الجزافي. وإذا كانت الجهود المبذولة في اتجاه تحديث نظام تقدير المادة الضريبية جديرة بالثناء، فإن نسبة كبيرة من الخاضعين للضرائب لا تزال غير ملمة بأساليب مسك المحاسبة حتى في أبسط جوانبها، بل وهناك من يجهلها تماما. ومن الواضح أن تأثير هذه الوضعية على تحديد الأساس الضريبي لن يكون إلا سلبيا بل وقد يصل إلى حد التعسف في تطبيق القاعدة الضريبية. في خضم الأزمة الاقتصادية والمالية التي يعيشها العالم منذ سنة 2008، أضحى توسيع الوعاء الضريبي ضرورة ملحة لضمان عائدات مستقرة لتمويل التنمية. ولبلوغ هذا الهدف ينبغي على الحكومة أن تضع نصب عينيها في أي سياسة ضريبية تنهجها مكافحة التهرب والغش الضريبيين، وتضريب القطاعات المنتجة التي لا زالت لا تخضع لأي ضريبة من قبيل القطاع ألفلاحي والعمل على إدماج القطاع غيرالمهيكل في نطاق الضريبة على الدخل. هذا بالإضافة إلى عقلنة التحفيزات الضريبية وترشيدها. بصفة عامة، إن نهج أي سياسة ضريبية لن يكون ناجحا ما دام لا يهدف إلى تعزيز الحكامة الجبائية عن طريق عقلنة نظام تقدير المادة الجبائية الذي يعتبر من دعائمها الأساسية .The goal of this study is to assess the margins of technical’s uncertainty and tax modalities of incomes taxpayers; especially those who do not keep accounts in accordance with accounting regulations. Despite having an apparent technical character, these modalities do not have the same degree of rigor as compared to measuring instruments in experimental sciences. The origin of these uncertainties is due largely to the dual structure of the socio-economic, the impertinence of the tax standard and divergence between taxation and accounting.Indeed, in the Moroccan tax base assessment system coexist two diametrically opposed tax regimes: the first one that, more or less rigorous, is made up of the actual net profit scheme and the simplified net income scheme; the second one, a rudimentary system, the flat-rate scheme. Certainly, progress undertaken in the direction of modernization of the evaluation system are laudable, but a broad tax population continues to ignore partially or totally the bookkeeping even in its most basic aspects. This situation obviously has negative implications, even arbitrary, to the apprehension of the tax base. Broadening the tax base is crucial to ensure stable revenue needed to finance development, particularly in the context of the current economic and financial crisis. Such a situation should prompt governments to fight against tax evasion and tax fraud, to tax some areas that remain outside of any taxation, to include agriculture and the informal sector in the scope of the income tax, to streamline taxes expenditures and to be creative to impose wealth. In general, any Moroccan government policy implemented that aims to be effective must be oriented in the direction of promotion of fiscal governance that should in principle be based on the rationalization of the tax base assessment system.La présente étude vise l’évaluation des marges d’incertitude des techniques et modalités d’imposition des revenus des contribuables, notamment ceux qui ne tiennent pas une comptabilité conformément au plan comptable en vigueur. Malgré l’apparente technicité des techniques et modalités d’évaluation de la matière imposable, elles ne présentent pas le même degré de rigueur comparativement aux instruments de mesure en sciences expérimentales. L’origine de ces incertitudes est due dans une large mesure à la structure dualiste du tissu socioéconomique, à l’impertinence de la norme fiscale et à la divergence entre la fiscalité et la comptabilité. En effet, dans notre système d’évaluation de la matière imposable coexistent deux systèmes diamétralement opposés : des régimes plus ou moins rigoureux tels le régime du bénéfice net réel et le régime du bénéfice net simplifié et des régimes rudimentaires tel le régime forfaitaire. Certes, les progrès entrepris dans le sens d’une modernisation du système d’évaluation sont louables, mais une large population fiscale continue à ignorer partiellement ou totalement la tenue d’une comptabilité même dans sec aspects les plus élémentaires. Cette situation a évidemment des incidences négatives, voire arbitraires, sur l’appréhension de la base imposable. L’élargissement de l’assiette fiscale est crucial pour garantir les recettes stables nécessaires au financement du développement, notamment dans le contexte de la crise économique et financière actuelle. Une telle situation doit inciter les gouvernements à lutter contre l’évasion et la fraude fiscale, à fiscaliser certains secteurs qui demeurent en marge de toute fiscalisation, notamment l’agriculture, à intégrer dans le champ d’application de l’impôt sur le revenu le secteur informel , à rationaliser les dépenses fiscales et à faire preuve de création pour imposer les richesses. D’une manière générale, tout politique qui se veut efficace doit s’orienter dans le sens d’une promotion de la gouvernance fiscale qui devait en principe s’appuyer sur la rationalisation du système d’évaluation de la matière imposable
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
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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