1,720,956 research outputs found
PERTANGGUNGJAWABAN KORPORASI DALAM PENYELESAIAN SENGKETA PERPAJAKAN (SUATU KAJIAN HUKUM DOKTRINAL)
Full text linkThis article attempts to explore deeply on the implementation of corporate accountability in Indonesia in tax dispute resolution. The implementation of corporate accountability in Indonesia is heavily influenced by working relations between manager, owner and corporation. These relations influence the scope of accountability of each form of corporation (with or without legal entity). The limited scope gives a particular consequence toward corporate legal action. Similar to corporate legal action in fulfilling tax duty, the legal subject arrangement as artificial person to represent any corporate legal action that is mentioned in private law concept, also specifically mentioned in Tax Regulation. The discourse on the issue is discussed using doctrinal law research method, by means of hermeneutic approach to translate the doctrine basis. It may be concluded that there is a doctrine of â€lifting the corporate veil†related to the arrangement of corporate accountability in tax dispute resolution so that the selection of corporate law subject is seen from a wider perspective. Corporate accountability is not only limited to the management board but also includes stockholder and corporate leader.Artikel ini bertujuan untuk mengkaji secara mendalam penerapan pertanggungjawaban korporasi di Indonesia dalam penyelesaian sengketa perpajakan. Penerapan pertanggungjawaban korporasi di Indonesia sangat dipengaruhi bentuk hubungan kerja direksi, pemilik dan organ perseroan. Hubungan kerja ini berdampak pada adanya ruang lingkup pertanggungjawaban tertentu dari masing-masing bentuk korporasi (yang berbadan hukum maupun tidak berbadan hukum). Ruang lingkup yang terbatas ini memberikan konsekuensi tersendiri atas perbuatan hukum korporasi. Seperti halnya perbuatan hukum dalam pemenuhan kewajiban perpajakan, pengaturan subjek hukum sebagai Artificial Person dalam mewakili tindakan dan perbuatan hukum korporasi yang diatur dalam konsep Hukum Perdata, secara khusus juga diatur dalam Undang-undang perpajakan. Pembahasan terkait hal tersebut dikaji dengan menggunakan metode penelitian hukum doktrinal, dimana dengan menggunakan pendekatan hermeneutik guna menerjemahkan doktrin-doktrin yang mendasarinya, sehingga dapat dicapai sebuah kesimpulan bahwa terdapat doktrin lifting the corporate veil berkenaan dengan pengaturan pertanggungjawaban korporasi dalam penyelesaian sengketa perpajakan sehingga penentuan subjek hukum korporasi menjadi lebih luas. Pertanggungjawaban korporasi tidak terbatas pada pengurus saja tetapi dapat mencakup pemegang saham maupun pegendali perusahaan
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
The Implementation of Bureaucratic Reform by the Local Government of Pinrang Regency
Full text linkBureaucratic reform is obligatory for all government institutions, in central or local government. The eight change areas that are the focus point of bureaucratic reform are: change management, legislation improvement, organizational arrangement and strengthening, management arrangement, apparatus management system improvement, supervision strengthening, performance accountability strengthening, and quality of public services improvement. This research attempted to provide an overview of how the Pinrang Regency Government implemented the 2015–2019 Bureaucratic Reform Roadmap, and the obstacles faced in this implementation, so as to be able to provide recommendations to the Pinrang Regency Government. This research applied the policy program implementation process theory which analyzes the stimulus of a policy, the policy, the programs and the implementation. Through this analysis, some implementation gaps were identified such as: local agencies’ lack of awareness of the urgency of bureaucratic reform; differences of perception about what bureaucratic reform is, why it needs to be accomplished, and how to reform; and incorrect assumptions about bureaucratic reform. To solve these existing problems, it is recommended that the local government of Pinrang Regency conducts a thorough evaluation on the implementation of bureaucratic reform.
Keywords: implementation, policy program implementation process, bureaucracy refor
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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