1,721,150 research outputs found
She hui zi ben zai cong qing shao nian xiang cheng ren guo du jie duan de zuo yong: yi xiang ji yu Shanghai shi da xue sheng de yan jiu
No full textYuan, Rui.Thesis Ph.D. Chinese University of Hong Kong 2014.Includes bibliographical references (leaves 286-316).Abstracts and appendixes also in Chinese.Title from PDF title page (viewed on 21, December, 2016).Yuan, Rui
An Empirical Examination of the effect of Audit Committee on Earnings Management
No full text本研究以自2007年起設立審計委員會之公司為主要研究對象，以探討審計委員會之設立及品質對公司盈餘管理水平是否有抑制作用。首先選取2007-2012年間設立審計委員會之非金融業上市櫃公司，并選取未設立審計委員會之公司作為控制組，同時將樣本期間分為設立委員會之前，以及設立委員會之後兩個期間，以更好地觀察裁決性應計數在設立前後期之變化。通過迴歸分析發現審計委員會的設立對公司盈餘管理水平有顯著抑制作用。 為進一步深入探討審計委員會的品質對公司盈餘管理的影響，本研究選取審計委員會品質作為自變數進行研究。審計委員會品質這一綜合指標包含審計委員會規模、成員財務或會計專長、召集人財務或會計專長、開會次數，以及成員平均出席率這五個指標，發現審計委員會規模，以及審計委員會開會次數這兩個指標與裁決性應計數呈顯著負相關。This study examines if the establishment and quality of an audit committee affect firms’ level of earnings management. The subjects of this study are those non-financial companies listed in Taiwan Stock Exchange and Taipei Exchange that established audit committee in the period between 2007 and 2012. Some of those firms that did not establish audit committee in the same period of time are employed as control group.The results show that the level of discretionary accruals significantly dropped after firms establishing audit committee. To address the issue whether the quality of audit committee affects firms’ level earnings management, this study measures quality of audit committee using five indicators, scale of the audit committee, member’s finance or accounting expertise, convener’s finance or accounting loading, number of meetings, and the average attendance rate of member. This study documents that the scale of the audit committee and number of meetings have significantly negative correlation with discretionary accruals
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
From predictions to confidence intervals: an empirical study of conformal prediction methods for in-context learning
No full textAppropriate 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
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