1,720,974 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
Auditing Concept in Corporate Control Risk
No full text47 halamanKonsep auditing berkaitan dengan penilaian resiko dan cara pengujiannya serta pengujian yang dilakukan untuk mendapatkan bukti yang cukup untuk mendukung pendapat auditor independen. Dalam Menilai resiko pengendalian untuk perusahaan yang menggunakan teknologi, komputer auditor intdependen harus mempertimbangkan resiko pengendalian yang timbul sebagai akibat digunakannya teknologi komputer
Pengaruh Return on Asset dan Economic Value Added terhadap Tingkat Keuntungan Saham Perusahaan yang Go-Public di Indonesia
No full textToday, Economic Value Added (EVA) believed as a strong tool in evaluating company’s performance and stock in the secondary market. Differ to conventional measures, EVA include cost of capital in the calculation. By using EVA, it can be measured whether an investment will creating or destroying value. This research is conducted to elaborate 2 (two) financial tools in evaluating the rate of stock return as dependent variable, while EVA and ROA as two independent variables those are represent conventional dan contemporer tools. Problem identification in this research is “ ROA and EVA correlate to stock return of LQ 45 partially and simultaneously”. This research conduct 1 (one) hypothesis: ROA and EVA correlate to stock return of LQ 45 partially and simultaneously. While the number of sample is 40 sample which are the highest number of sampling during 6 (six) period of years 2001 until 2006 of stock which include in LQ 45 group. Purposive Sampling is used as a method of sampling.
The tes result with multiple regression analysis ROA and EVA factors influence simultaneously to the rate of stock return. Partially, ROA has only significant relation to the rate of stock return. From the statistical test, only 1,8 % influence of ROA to the stock return and 98,2 % explained the other factors excluded model. The result of this study conclude that ROA partially is a better performance yardstick than EVA.Dalam beberapa tahun terakhir dikembangkan suatu alat ukur kinerja perusahaan yaitu Economic Value Added (EVA) yang berbeda dengan pendekatan konvensional yang tidak mempertimbangkan cost of capital. Penelitian ini bertujuan untuk mengetahui 2 (dua) alat ukur kinerja yaitu EVA dan ROA yang masing-masing mewakili alat ukur kontemporer dan konvensional dalam investasi saham yaitu dengan variable tingkat keuntungan saham (rate of stock return). Perumusan masalah dalam penelitian ini adalah ”ROA dan EVA secara simultan dan parsial berpengaruh terhadap tingkat keuntungan saham LQ 45”. Dalam penelitian ini hanya digunakan satu hipotesa yaitu ROA dan EVA secara simultan dan parsial berpengaruh terhadap tingkat keuntungan saham LQ 45. Jumlah sampel yang digunakan sebanyak 40 saham LQ 45 yang merupakan sampel paling banyak muncul selama periode tahun 2001 hingga 2006. Penulis menggunakan teknik pengambilan sample dengan metode Purposive Sampling.
Dari hasil analisis regresi linear berganda, secara simultan faktor ROA dan EVA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial hanya variabel ROA yang berpengaruh signifikan terhadap return saham. Besarnya derajat hubungan ROA terhadap return saham dapat dilihat dari nilai Koefesien determinasi yang disesuaikan sebesar 1,8 %, sedangkan 98,2 % dipengaruhi oleh faktor – faktor lain diluar model. Hasil penelitian ini menyimpulkan bahwa secara parsial ROA merupakan suatu alat ukur yang memiliki kinerja lebih baik dibanding EVA.82 HalamanTesis Magiste
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
Income Measurement Method Combining Physical Approach With Cost Approach
No full text51 HalamanMetode persentase penyelesaian dengan pendekatan fisik dan biaya, memiliki beberapa kelemahan yaitu jika terjadi perubahan taksiran total biaya maka semua pendapatan yang sudah diakui pada tahun tahun sebelumnya turut koreksi
The Need for Accounting Standards in Making Financial Statements
No full text44 HalamanKualitas audit ditentukan oleh dua hal yaitu kompetensi dan independensi. Kompetensi berkaitan dengan pendidikan dan pengalaman memadai yang dimiliki akuntan publik dalam bidang auditing dan akuntansi. Sedangkan independensi merupakan salah satu komponen etika yang harus dijaga oleh akuntan publik. Independen berarti akuntan publik tidak mudah dipengaruhi, tidak memihak kepentingan siapapun serta jujur kepada semua pihak yang meletakkan kepercayaan atas pekerjaan akuntan publik
Analisis Intellect Capital dan Good Corporative Governance terhadap Nilai Perusahaan Dimediasi oleh Variabel Kinerja Keuangan pada Emiten Syariah di Indonesia
Full text linkPada dekade terakhir, dunia bisnis banyak mengalami perkembangan dan persaingan
yang ketat, perkembangan ini membuat perusahaan harus dapat bertahan dan bersaing
dengan perusahaan lainnya. Salah satunya adalah dengan Intellectual capital yang
digunakan dalam proses penciptaan nilai bagi perusahaan. Penelitian ini bertujuan untuk
mendapatkan bukti empiris mengenai intellectual capital dan good corporate
governance terhadap nilai perusahaan dimediasi oleh variabel kinerja keuangan. Dalam
penelitian ini variabel yang digunakan adalah VAIC, KM,KI, KKS, EVA, ROE dan TQ.
Ada 20 eimten syariah yang memenuhi kriteria dalam daftar emiten syariah di Jakarta
Islamic Index (JII) yang dianalisa dan diuji menggunakan eviews versi 10. Hasil
penelitian ini menunjukkan bahwa Intellectual Capital dan Good Corporate Governance
secara simultan berpengaruh negatif dan signifikan terhadap Nilai Perusahaan (TQ)
sebesar -0,002960 dan nilai Probability 0,4703 > 0,005. Sementara Intellectual Capital
dan Good Corporate Governance melalui pengujian mediasi berpengaruh signifikan
terhadap Nilai Perusahaan dan kinerja keuangan sebagai pemediasi hubungan antara
Intellectual Capital dan nilai perusahaan sebesar 0,497508 dengan Probabiliti 0,0184 <
0,05. Sementara untuk good corporate governance hanya dijelaskan oleh variabel
Komisaris Independent (KI) dimana kinerja keuangan sebagai pemediasi hubungan
antara Good Corporate Governance dan nilai perusahaan sebesar 1,976308 dan nilai
probability 0.6022 > 0,05. Sementara untuk variabel-variabel lain kinerja keuangan
tidak berpengaruh sebagai pemediasi terhadap nilai perusahaan
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
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