1,721,071 research outputs found
The difference between non-profit organization financial reporting practices and financial performance in relation to IFRS for SMEs and government requirements
No full textThis study explored the financial reporting practices and financial
performance of non-government organizations (NGOs). A case study of
a large anonymised non-profit organisation based in Durban, KwaZulu Natal-South Africa, was conducted. A qualitative approach was employed,
and data was collected through semi-structured interviews with 24
purposively selected participants to capture their thoughts. Data collected
through interviews were supplemented by a review of internal confidential
organisational documents. Transcripts, conventional thematic and document
analysis, were used to analyse data. Empirical findings revealed that the
selected organisation’s financial reporting practices were not fully prepared
under the International Financial Reporting Standards for small and medium
enterprises (IFRS for SMEs) but differed substantially in line with different
formats imposed by its external donors. Relying on empirical findings,
key recommendations with a view to enabling the organisation and other
similar organisations globally to meet the divergent and often conflicting
with requirements of all their stakeholders without losing credibility and or
compromising its principles were provided. Therefore, policymakers and
other key role players should act swiftly to remedy these discrepancies. This
study will guide researchers to further research on subject matte
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
Smart contracts for creating transparent transactions to reduce corruption
No full textCorruption is widely spread and not easy to avoid. Blockchain-based smart contract technology enables the opportunity to develop transactions in such a way that corruption should not be possible. In this paper, we develop and evaluate an arrangement based on blockchain-based smart contracts to avoid and reduce corruption. Smart contracts are used for buying and selling goods, in which the public must agree that the goods arrived and are used to contribute to the creation of societal value. Only then will the supplier be paid. Al transaction data is stored in a blockchain and opened to the public to create transparency. In this way, the price of the good and the sellers can be inspected to avoid price manipulation and nepotism. The smart contract avoids the likelihood that corruption will happen, and it can be spotted if it happens.Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Engineering, Systems and Service
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
The influence of ICT diffusion and globalization on the quality of governance: A study using panel data from ASEAN countries
No full textInformation and Communication Technology (ICT) supports the sharing of information to improve the Quality of Governance (QoG). Many studies found a relationship between ICT diffusion and globalization and between ICT diffusion and the Quality of Governance. This study investigates the influence of both ICT diffusion and globalization in explaining the country level QoG while incorporating gross domestic product (GDP) per capita, human capital, and government expenditure in the context of the ASEAN (Association of Southeast Asian Nation) region. To this end, we used Panel Autoregressive Distributed Lags (ARDL) to analyze panel data from 1984 to 2017. In contrast to research conducted in other countries, our research shows that the impact of ICT diffusion on QoG is not significant in the ASEAN region. The findings can be explained by a lack of coherent ICT-strategy among the countries and a lack of institutional mechanisms to ensure ICT efforts’ effectiveness. However, the relationship between globalization and QoG is positive and significant.Information and Communication Technolog
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
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