1,720,981 research outputs found
Effect of Educational Level, Environment and Quality of Service on Compulsory ’Personal Tax Objectives In Makassar City
Full text linkTaxes are the largest source of domestic revenue which are used to finance government and development expenditures. This study aims to determine the effect of education level, taxpayer environment and service quality to personal tax payment compliance in Makassar - Indonesia. This research is a correlational characteristic of education level, taxpayer environment and quality of service of the tax office and their influence on tax- payers’ compliance at the Tax Office in Makassar. The population in this study comprises of individual taxpayers registered at the Makassar Tax Office, in the fiscal year of 2019 amounting to 100 people. The sampling is done by accidental sampling. Data collection was through observations, interviews, and documentation study. The data collected is analyzed by multiple linear regression analysis. The result of the analysis shows that education level, taxpayer environment and tax service quality have a significant effect on taxpayer compliance. However, the dominant effect is the level of education of the taxpayers. This research is expected to be useful for researchers and policy maker
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
PERENCANAAN PAJAK DALAM MEMINIMUMKAN PAJAK PENGHASILAN BADAN TERHUTANG
Full text linkABSTRAK
Penelitian ini bertujuan untuk mengetahui perbedaan Pajak Penghasilan Badan sebelum dan setelah perencanaan pajak dalam meminimumkan Pajak Penghasilan Badan terhutang. Penelitian ini menggunakan analisis komparatif dan uji t dua sampel berpasangan. Penelitian ini terdiri dari dua variabel yaitu perencanaan pajak yang diukur dengan besarnya kenaikan/penurunan pajak dengan satuan pengukuran persentase (persen) dan Pajak Penghasilna Badan terhutang diukur dengan menghitung besarnya laba kena pajak dikalikan dengan tarif pajak dalam persen. Populasi dalam penelitian ini adalah laporan laba rugi PT Telekomunikasi Indonesia Tbk., dan sampel dalam penelitian ini adalah laporan laba rugi 3 (tiga) tahun terakhir yaitu tahun 2009-2011. Hasil perbandingan besarnya Pajak Penghasilan Badan PT. Telekomunikasi Indonesia Tbk. sebelum dan setelah perencanaan pajak yaitu tahun 2009 menurun sebesar 5,27%, tahun 2010 menurun sebesar 6,04%, dan tahun 2011 menurun sebesar 8,86%
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
The INFLUENCE OF INDUSTRIAL WORK PRACTICES (PRAKERIN) AND ENTREPRENEURSHIP EDUCATION ON ENTREPRENEURIAL INTEREST IN STUDENTS OF SMK NEGERI 1 GOWA
No full textThis study aims: (1) to analyze the effect of industrial work practices (prakerin) and entrepreneurship education simultaneously on entrepreneurial interest of students of SMK Negeri 1 Gowa, (2) to analyze the effect of industrial work practices (prakerin) and entrepreneurship education partially on entrepreneurial interest of students of SMK Negeri 1 Gowa, and (3) to identify the most dominant variable affecting entrepreneurial interest of students of SMK Negeri 1 Gowa. The population of this study are students of class XII Accounting and Financial Institutions (AKL) SMK Negeri 1 Gowa, while the sample is class XII Accounting and Financial Institutions (AKL) 2 taken with purpose sampling technique. The method used is Quantitative. Data collection is done using a questionnaire. Data analysis was carried out by Descriptive Analysis, Multiple Linear Regression Analysis, Multiple Correlation Coefficient Analysis (R), Hypothesis testing in the form of T Test (Partial) and F Test (Simultaneous). Based on the results of data analysis conducted, the results obtained Industrial work practices (prakerin) and entrepreneurship education simultaneously affect the entrepreneurial interest of students of SMK Negeri 1 Gowa. Industrial work practice (prakerin) partially has a negative and insignificant effect on entrepreneurial interest, and entrepreneurship education partially has a positive and significant effect on entrepreneurial interest of students of SMK Negeri 1 Gowa. Entrepreneurship education has a more dominant positive and significant effect on entrepreneurial interest of students of SMK Negeri 1 Gowa
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