1,721,522 research outputs found
Aplicación de la NIC 2 Inventarios y su impacto en la rentabilidad de la empresa Industrial Company Sur S.A.C. - Surco - Lima, año 2019
Get PDFEl presente trabajo de investigación se realizó considerando como esencia la aplicación de la Norma Internacional de Contabilidad Nro. 2 Inventarios, a una empresa Industrial del rubro de fabricación de productos de metal que opera en Lima. El objetivo de la presente investigación es determinar cómo impacta la aplicación de la Nic 2 en la rentabilidad en el ejercicio 2019 de la empresa Industrial Company Sur. La metodología de investigación usada fue de tipo aplicada y el nivel de investigación es descriptiva y correlacional, el método de investigación es deductivo – inductivo. El diseño fue de investigación no experimental de carácter transversal por motivo que no se realizó la manipulación de las variables. La muestra tomada fue de 10 personas conformados por profesionales que trabajan en la empresa como asistentes de almacén, asistentes contables, analistas contables, analistas financieros, contador general, gerencia administrativa y financiera. El instrumento de recolección de datos se realizó mediante un cuestionario de preguntas cerradas, con respuesta de tipo Likert, y utilizando como técnica el análisis y procesamiento de datos, recolección de registros históricos y análisis documental para desarrollar el caso práctico. El presente trabajo de investigación concluye que la aplicación de la NIC 2 Inventarios en su desarrollo de registros contables si tiene impacto en la rentabilidad de la empresa de Industrial Company Sur en el ejercicio 2019, por lo expresado se recomienda a la gerencia considerar capacitaciones al personal para aplicar adecuadamente la NIC 2 inventariosSubmitted by Veronica RubinDeCelis ([email protected]) on 2022-12-30T01:23:22Z
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Previous issue date: 2022Tesi
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
Réflexions sur les financesinternationales en milieuglobalisé
No full textL'article se base sur une analyse des effetsengendrés par les processus de mondialisationet d'ouverture et leurs conséquences pour lespays du Tiers-monde. L'auteur observe lanécessité de réaliser la formation académiqued'un facteur humain spécialisé en finances, ennouvelles compétences et en investigation desproblèmes actuels des finances internationales.Este artículo parte de un análisis de los efectos originados por los procesos de globalización y apertura, y sus consecuencias para lospaíses del Tercer Mundo. El autor examina la necesidad de realizar esfuerzos desde la academia para capacitar al factor humanoespecializado en finanzas, en nuevas competencias y en la investigación de problemas actuales de las finanzas internacionales.This article analyses effects springing from theprocesses of globalisation and the open-market,and their consequences for Third Worldcountries. The author examines the need foracademics to make efforts at training thespecialised financial human factor in newcompetencies and researching currentinternational finance problems
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