1,720,954 research outputs found
Application de l’Acte uniforme pour les entités à but non lucratif au Sénégal : Cas des Associations
Get PDFCet article examine la transition de l’Acte uniforme relatif au droit comptable et à l'information financière vers le nouveau Système Comptable des Entités à But Non Lucratif au Sénégal, et son application dans les Associations. L’utilisation d’un questionnaire administré auprès de 49 associations nous a permis de constater des difficultés rencontrées par ces dernières dans la mise en œuvre du référentiel, telles qu’une absence de formation de leurs personnels voire une méconnaissance du nouveau référentiel ou une absence de ressources nécessaires pour assurer l’applicabilité du référentiel. A ce titre, nous avons proposé quelques perspectives comme une élaboration ou mise à jour du manuel de procédures de ces entités, une formation du personnel, une utilisation de Système d’information comptable adéquat par ces entités, un suivi rigoureux du budget d'exécution, une automatisation de l'enregistrement des charges et de la correspondance avec les fonds d'administration transférés, une formalisation des engagements des fondateurs par des accords dans l’optique d’une meilleure prévision et gestion des fonds. Ces différentes suggestions permettraient aux acteurs de respecter les exigences du nouveau référentiel
Prix de transfert et optimisation fiscale dans les filiales des multinationales basées au Sénégal
Get PDFL’article essaie avec une approche claire et intelligible d’étudier les prix de transfert et l’optimisation fiscale par les filiales des multinationales au Sénégal. L'objectif est de mettre en évidence comment déterminer pour ces entités basées au Sénégal les prix de transfert adéquats dans l’optique de se prémunir du risque de redressement fiscal. Les entités, objet de notre recherche peuvent être contraintes à la problématique de détermination des prix de transferts adéquats qui les exposent à des risques de pénalités et d’amendes fiscaux. Nous avons utilisé une approche méthodologique basée sur une analyse qualitative, en réalisant des entretiens avec treize experts-comptables ainsi que huit contrôleurs fiscaux qui font partie des différentes parties prenantes liées à ce sujet. A l’issue de l’intervention de chaque partie, nous avons obtenu les informations suffisantes pour défendre notre avis et pouvoir proposer une stratégie d’optimisation fiscale basée sur les prix de transfert, aux filiales des multinationales basées au Sénégal.
 
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
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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