1,720,954 research outputs found

    A la recherche des opportunités offertes aux PME par la finance islamique au Cameroun

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    La finance  islamique  ne  cesse  de  s’affirmer  à  l’échelle  nationale  et  internationale en repensant la finance autrement. Une finance au service  de l’économie, favorisant la relation de partenariat entre les épargnants et  les  PME  du  Cameroun.  Cette  finance  dite  éthique  ou  socialement  responsable  vise  avant  tout  le  profit  et  la  création  des  richesses  dans  l’économie des nombreux pays tout en offrant de multiple produits et services. L’économie camerounaise n’en fait pas exception. Ainsi, cette recherche vise à identifier les  instruments  financiers  islamiques les plus adaptés aux  PME. Pour apporter les éléments de réponse à la question principale de recherche, nous avons opté pour une étude exploratoire dans le but d’affiner la mesure explicative d’appropriation des concepts et de renforcement des bases des postulats qui peuvent se transformer en hypothèses testables dans les études ultérieures. Et les résultats  issus  de  ce  travail  mettent en évidence les produits financiers islamiques phares  (Quardi Hassan, l’épargne islamique, mourabaha  et  ijara, Salam, Tawarruq et Mouchakara moutanaqi, Istisna’a et Wadi’a)

    La pratique du contrôle dans sa dimension relationnelle pour la pérennité des PME familiales au Cameroun

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    La pratique du contrôle de gestion au sein des PME familiales est butée entre deux raisonnements d’un côté le monde familial affectif qui cherche à protéger les membres de la famille à tous les prix et de l’autre côté, le monde de l’entreprise rationnelle qui vise sa pérennité. S’inscrivant dans cette problématique, notre étude vise à décrire la pratique du contrôle de gestion dans sa dimension humaine, susceptible d’assurer la pérennité des PME familiales au Cameroun. Pour répondre à cette préoccupation nous avons opté pour une étude cas en collectant les données par une démarche de multi triangulation auprès de neuf cas (trois Directeurs généraux, trois Contrôleurs de gestion et trois experts comptables). Nos résultats décrivent que la pratique du contrôle de gestion telle qu’elle est appliquée ne permet pas d’assurer la pérennité des PME familiales au Cameroun. Ceci est dû aux facteurs humains comme la gestion par intuition, le mode de choix du contrôleur de gestion, la compétence du contrôleur de gestion, la vision et le charisme du promoteur, le népotisme et les membres de la famille

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

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    We 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

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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
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