1,720,955 research outputs found
PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS
Full text linkThe development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in the United Kingdom there is a Diverted Provit Tax (DPT) scheme. Whereas Indonesia has no more specific rules, there is only a Circular (Surat Edaran) that regulates the Affirmation of Tax Regulations on e-Commerce Transactions, namely SE / 62 / PJ / 2013 tax regulations e-commerce follows the income tax law and value added tax
Green Intellectual Capital and Environmental Management Accounting : How Does It Influence Environmental Performance ?
Full text linkEnvironmental Management Accounting (EMA) supports environmental and green resources management strategies. EMA can facilitate environmental actions from organizations or companies to create superior performance by aligning actions or behavior with the goals and values the organization or company wants to achieve. By aligning environmental resources and using an appropriate management accounting system, it is hoped to facilitate the management of green resources and support the achievement of strategic goals, resulting in increased sustainability performance. The hypothesis in this theoretical model is that the Environmental Management Accounting mechanism can help businesses coordinate, measure, and manage better, namely displaying GIC elements, green human capital, green structural capital, and green relational capital, which can improve Environmental Performance. Consequently, this study is inspired by resource orchestration theory and presents a new approach, natural resource orchestration. The purpose of this study to investigate how business rely on EMA to interpret GIC into Environmental Performance. A sample of forty firms was obtained, based on the data collected from the Annual Reports and Sustainability Reports of companies registered on the Indonesia Stock Exchange (BEI) and following PROPER working in the energy industry. The Statistical Package for the Social Sciences (SPSS version 20) was used to test the model theoretically and used path analysis. These results bolster the idea that EMA mediates the relationship between GIC and environmental performance
The Influence of Credit Risk and Liquidity Risk on Profitability of State-Owned Bank (BUMN)
No full textBank has an important role. As a financial institution that functions to collect and distribute of funds to the public, banking financial institutions are very vulnerable to risk in carrying out its activities. Therefore, this research aims to examine the influence of credit risk and liquidity of BUMN Bank in 2017:Q1Q4 to 2020:Q1Q4. This research used quantitative data with multiplier linear regression method. The unit of analysis studied consisted of three state owns banks in Indonesia: BRI, Bank Mandiri, and BNI. Periode 2017:Q1Q4 to 2020:Q1Q4. The data is taken form financial reports issued by the Financial Services Authority. The results show that credit risk (NPL) has a negative and insignificant effect on the profitability of state owned banks (ROA) in 2017:Q1Q4 to 2020:Q1Q4. Credit risk (NPL) and liquidity risk (LDR) simultaneously affect the profitability of state owned banks (ROA) in 2017:Q1Q4 to 2020:Q1Q4.
 
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
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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