1,720,954 research outputs found
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
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
Isomorphic Forces and Tax Compliance in Developing Countries: A Systematic Review
Full text linkIntroduction: Tax compliance is a critical determinant of revenue mobilisation, especially in developing countries where governments face persistent challenges of informality, weak institutions, and low taxpayer morale. While coercive, normative, and mimetic forces have been theorised to shape compliance through neo-institutional perspectives, the extent and nature of their influence remain fragmented across contexts and methods. This systematic review synthesises empirical evidence on how isomorphic forces affect tax compliance. Methods: The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) framework. Searches were conducted across Scopus, Web of Science, Google Scholar, and ProQuest, supplemented with citation chaining. Inclusion criteria restricted the corpus to peer-reviewed empirical studies published in English between 2016 and 2025 that explicitly operationalised coercive, normative, or mimetic forces in relation to tax compliance. Fifty eligible studies were identified from an initial pool of 208 records. Data were extracted into structured matrices and synthesised thematically. Results: The findings reveal that coercive forces generally improve compliance, but their effects are fragile if applied in isolation and may backfire in high-trust contexts. Normative forces consistently foster voluntary compliance and often outperform coercion in sustaining long-term adherence. Mimetic forces, though underexplored, appear significant in digital and uncertain environments, where peer imitation and benchmarking strongly influence tax compliance behaviours. Cross-cutting evidence highlights that trust and coercion are complementary, compliance outcomes vary between filing and payment, and cultural and institutional settings condition the relative weight of different pressures. Conclusion: The review affirms the explanatory power of neo-institutional theory and extends the Slippery Slope Framework by demonstrating the interplay of coercive, normative, and mimetic influences. Policy implications point to the need for balancing enforcement with legitimacy-building, socialisation, and system design that makes compliance visible and easy to emulate. Key research gaps include the under-theorisation of mimetic mechanisms, the dominance of cross-sectional designs, and insufficient differentiation between compliance outcomes. Future studies should employ longitudinal approaches, develop clearer measures of peer influence, and investigate digital taxation as a new frontier for shaping taxpayer behaviour
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
Rethinking SME Tax Compliance in Developing Economies: An Integrated Theoretical Approach
Full text linkIntroduction: Tax compliance remains a persistent challenge in developing economies, particularly among small and medium-sized enterprises (SMEs), which form the backbone of the private sector, yet they consistently exhibit low compliance rates (Nkundabanyanga et al., 2017; Musiimenta et al., 2020). While prior studies have applied single theoretical lenses such as deterrence (Allingham & Sandmo, 1972) or behavioural intentions (Ajzen, 1985), these approaches provide only partial explanations of compliance behaviour. Objective: This article aims to develop an integrated framework that synthesises multiple theories to provide a more comprehensive understanding of SME tax compliance in developing contexts. Methods: A conceptual synthesis of six theories: Institutional Isomorphism, Comparative Treatment, Fiscal Exchange, Economic Deterrence, the Theory of Planned Behaviour, and Social Influence was undertaken through critical review and comparative analysis. Each theory’s assumptions, applications, and limitations were mapped, and complementarities were identified to construct a unified framework. Results: The proposed model positions taxpayer behaviour as a mediating mechanism linking institutional pressures, fairness perceptions, and behavioural-social dynamics to compliance outcomes. It demonstrates how compliance is shaped by coercive and normative pressures, perceptions of equity and reciprocity, attitudes and control beliefs, and the influence of peer networks. Discussion/Conclusion: By embedding institutional, behavioural and economic perspectives into one explanatory model, this framework advances theoretical coherence, generates new avenues for empirical testing, and provides policymakers with a practical guide for designing holistic compliance strategies. The study concludes that improving SME tax compliance in developing economies requires interventions that combine enforcement, fairness reforms, service provision, taxpayer education, and community engagemen
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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