1,722,773 research outputs found
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
Regioselective synthesis and acylation of cyclic bis-(trimethylsiloxy)-1,3-dienes - New and versatile 1,3-dianion synthons
No full textCyclohexanone-derived bis-(trimethylsiloxy)-1,3-dienes were regioselectively prepared by the use of different silylating systems. These dienes represent new and versatile 1,3-dianion synthons in Lewis-acid catalyzed acylation reactions
Regioselective synthesis and acylation of cyclic bis-(trimethylsiloxy)-1,3-dienes - New and versatile 1,3-dianion synthons
No full textCyclohexanone-derived bis-(trimethylsiloxy)-1,3-dienes were regioselectively prepared by the use of different silylating systems. These dienes represent new and versatile 1,3-dianion synthons in Lewis-acid catalyzed acylation reactions
Environmental liabilities and diversity in practice under international financial reporting standards
Get PDFThis is the author accepted manuscript. The final version is available from Emerald via the DOI in this record.Purpose – Our purpose is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to IFRS in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value environmental liabilities should be a risk-free one. Old Canadian GAAP and current US GAAP allow for a higher discount rate, resulting in commensurately lower environmental liabilities. International regulators refused to address this issue expecting no diversity in practice in Canada. Design/methodology/approach – The focus is on a sample of Canadian oil and gas and mining firms. These domestic industries play a major role internationally and have significant environmental liabilities. The method is empirical archival, tracking firm characteristics and discount rate choice on transition to IFRS. Findings – We show that there is significant diversity in practice. About one third of the sample firms choose a higher discount rate, avoiding a major increase in environmental liabilities on transition to IFRS. The evidence suggests that these firms had relatively larger environmental liabilities and that the discount rate decision is a strategic choice. Research limitations/implications – The sample is based on one country and may only be reflecting local anomalies that have no broader implications. Practical implications – Diversity in practice in accounting for environmental liabilities is not acceptable. Accounting regulators should act to create consistent and comparable reporting practice. Social implications – Firms and managers facing larger environmental liabilities can choose to minimize environmental liabilities under IFRS, while it is the general public and society at large that bear the ultimate risk. Originality/value – The paper pushes forward the debate on whether recognised environmental liabilities should reflect the interests of equity investors, or if other investors and stakeholders should be taken into account.Social Sciences and Humanities Research Council of Canad
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
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