1,720,960 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
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
El contador público y los principios de contabilidad financiera
No full textEl presente este documento de trabajo tipo avance de investigación es resultado de la ejecución del proyecto denominado “Relevancia de los principios de contabilidad financiera para un buen análisis de transacciones de negocio”, por lo cual solo desarrolla parte del primer objetivo. En consecuencia, se abordan algunos principios de contabilidad financiera documentados mediante una revisión de literatura. El problema que se aborda radica en la relevancia de estos principios para asegurar la neutralidad en los procesos de análisis de transacciones económicas y de presentación de información financiera a cargo del contador público. La revisión de literatura y el análisis de contenido realizado permiten abordar algunos atributos relevantes de los principios aplicables al ejercicio de la profesión contable y sugiere que la tutela otorgada por el Estado a través de la fe pública en materia socioeconómica debe ser protegida por parte de los contables mediante la emisión de información financiera basada en la aplicación principios de carácter técnico-científicos y no supuestos, caprichos u opiniones que afecten la confianza pública.1. El problema de investigación. -- 2. Antecedentes de investigación. -- 3. Marco metodológico. -- 4. El contador público y los principios de contabilidad financiera. -- 5. Caracterización de un modelo contable basado en principios. -- 6. Transición de un modelo contable basado en reglas a uno basado en principios. -- 7. Conclusiones del avance. -- 8. Referencias.https://bit.ly/3iTHPMphttps://bit.ly/3gGBrXzhttps://orcid.org/0000-0002-0253-655Xhttps://orcid.org/0000-0002-1454-6288douglas.morelop@[email protected]://bit.ly/2SZUuTKhttps://bit.ly/3dW2gV
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
Técnicas e indicadores de rendimiento financiero aplicados al estado de resultados en empresas comerciales y de servicios colombianas
No full textThis article is aimed at identifying the degree of use of a set of Techniques and Financial Performance Indicators (TFPI) that allow monitoring the financial sustainability of commercial and service companies. The problem lies in the frequent tax reforms and the constant fight against smuggling; activities that together pose a threat to the financial sustainability of the company. In this sense, this research seeks to analyze the predominant, differential and correlational characteristics of the TFPI associated with the income statement. The study was developed under the quantitative paradigm, which allowed the application of a new design questionnaire, the sample was made up of 90 experts with functions associated with the analysis of financial statements linked to 55 commercial companies and 35 service companies selected from a list of 1,000. Among the conclusions, it was determined that service companies tend to perform more trend projections and benchmarking against a key competitor than commercial companies. Situation that allows inferring the versatility and dynamism of these TFPI in the analysis of financial statements.Este artigo tem como objetivo identificar o grau de utilização de um conjunto de Técnicas e Indicadores de Desempenho Financeiro (TIDF) que permitem monitorar a sustentabilidade financeira de empresas comerciais e de serviços. O problema reside nas frequentes reformas tributárias e na luta constante contra o contrabando; atividades que juntas representam uma ameaça à sustentabilidade financeira da empresa. Nesse sentido, esta pesquisa busca analisar as características predominantes, diferenciais e correlacionais dos TIDF associados à demonstração do resultado. O estudo foi desenvolvido sob o paradigma quantitativo, o que permitiu a aplicação de um questionário recém-elaborado, a amostra foi composta por 90 especialistas com funções associadas à análise de demonstrações financeiras vinculadas a 55 empresas comerciais e 35 empresas de serviços selecionadas de uma lista de 1.000. Entre as conclusões, foi determinado que as empresas de serviços tendem a realizar mais projeções de tendências e benchmarking em relação a um concorrente importante do que as empresas comerciais. Situação que permite inferir a versatilidade e dinamismo destes TIDF na análise das demonstrações financeiras.Este artículo está dirigido a identificar el grado de utilización de un conjunto de Técnicas e Indicadores de Rendimiento Financiero (TIRF) que permitan monitorear la sostenibilidad financiera de las empresas comerciales y de servicios. El problema radica en las frecuentes reformas tributarias y la constante lucha contra el contrabando; actividades que en su conjunto conjugan una amenaza a la sostenibilidad financiera de la empresa. En este sentido, la presente investigación busca analizar las características predominantes, diferenciales y correlacionales de las TIRF asociadas al estado de resultados. El estudio se desarrolló bajo el paradigma cuantitativo lo que permitió aplicar un cuestionario de nuevo diseño, la muestra estuvo conformada por 90 expertos con funciones asociadas al análisis de estados financieros vinculados a 55 empresas comerciales y 35 empresas de servicios seleccionadas de un listado de 1.000. Entre las conclusiones se determinó que las empresas de servicios tienden a realizar más proyecciones de tendencia y benchmarking contra un competidor clave que las empresas de comerciales. Situación que permite inferir la versatilidad y el dinamismo de estas TIRF en el análisis de estados financieros
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
- …
