1,721,055 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
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
ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP PADA PT PLN (PERSERO) WILAYAH SULSEL, SULTRA DAN SULBAR AREA MAKASSAR SELATAN
Full text linkAset tetap memiliki peran penting untuk kelancaran operasi perusahaan. Memaksimalkan peran membutuhkan kebijakan yang tepat dalam pengelolaan aset tetap. Para pengambil keputusan akan membutuhkan alat informasi tentang aset tetap yang akuntansi aset tetap. Penelitian ini bertujuan untuk menilai sejauh mana perusahaan telah menerapkan kebijakan akuntansi aktiva tetap sesuai dengan teori, berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 16 tahun 2009 revisi tahun 2007 pasal 16 mengatakan bahwa aktiva tetap adalah aktiva berwujud Diperoleh dalam bentuk siap pakai atau dibangun di muka yang digunakan dalam operasi perusahaan yang tidak dimaksudkan untuk dijual dalam rangka kegiatan bisnis normal dan memiliki masa manfaat lebih dari satu tahun. Metode yang digunakan deskriptif komparatif. Hasil penelitian menyimpulkan PT PLN (Persero) Area Makassar Selatan menjalankan kegiatan akuntansi berdasarkan kebijakan akuntansi perusahaan yang telah mengarah pada PSAK 16. Perusahaan menyusutkan aset tetapnya dengan menggunakan metode saldo menurun dimana tidak sesuai dengan standar akuntansi yang berlaku, perusahaan menghentikan aset tetap yang tidak terbiasa dengan cara menghapus aset tetap dari daftar dan menghapusnya dengan cara kepemilikan diberikan. Perusahaan telah menyajikan laporan keuangan sesuai dengan standar akuntansi dan mengungkapkan beberapa informasi dalam catatan atas laporan keuangan. Dengan demikian, penulis menyarankan bahwa manajemen telah melakukan revaluasi secara teratur dan menghitung penyusutan dengan menggunakan metode yang ditetapkan dalam standar akuntansi keuangan, sehingga perusahaan dapat memastikan jumlah tercatat tidak berbeda pada akhir periode pelaporan
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
Analisis Prediksi Financial Distress Menggunakan Pendekatan Model Altman dan Grover : (Studi pada Bank Muamalat Indonesia )
Full text linkThis study discusses the Altman and Grover models that lead to financial distress. The purpose of this study is to determine the extent of the two approaches between Grover and Altman in estimating the possibility of financial distress. The research study was conducted at Bank Muamalat by taking financial reports from 2015 to 2018. The research method used was descriptive quantitative using secondary data from the financial statements of PT. Bank Muamalat per quarter. The results of the study illustrate that with the Z-Score approach, Bank Muamalat can be predicted to experience financial distress in 2015, 2017 and 2018, this can happen, considering that the company\u27s net profit has dropped significantly due to pressure on the company\u27s main income account so that injections are needed. fresh funds from investors to continue their business. Another cause is the error of Bank Muamalat in carrying out a business strategy because it does not focus on corporate funding so that financing is problematic. As for using the G-Score approach which takes an indicator of the company\u27s ability to generate working capital, so that it can pay its obligations, shows a condition where Bank Muamalat has no potential for bankruptcy and is still categorized as healthy.
 
Implementasi Berbakti Kepada Kedua Orang Tua dalam Perspektif Hukum Islam dan Akuntansi
Full text linkThe purpose of this study is to know more deeply and analyze the meaning and form of devotion to both parents (birrul walidain) associated with the economic perspective of accounting and reviewed from the sources of Islamic law, namely the Qur\u27an and hadith. The methodology used is qualitative by conducting a literature analysis. The results of the analysis in this study that the child\u27s obligation to provide maintenance to parents is included in the implementation of religious orders and laws. Alimony for the elderly is included in the category of alimony, because of kinship. A child is independent and owns the property. Meanwhile, the slave\u27s parents had no property to free themselves. If our parents have a lot of debt then as a child when able it is obligatory to free the parents from debt slavery. In accounting, it is also explained that debt is an economic sacrifice for the future in the form of delivery of services, assets as part of a transaction or agreement in the past between the two parties. Not only in the form of cash but debt can also take the form of securities, bonds, stocks, debt acknowledgment letters, proof of debt, and much more. The treatment of a child who frees both his parents from debt bondage is an important part of the accounting system
PENENTUAN SIFAT MEKANIS SERAT SABUT KELAPA
Full text linkCoir fibres are obtained from coconut husk. In application of composite materials, coir fibres are influenced by mechanial properties. This study aims to characterize the mechanical properties of coir fibres. To characterize mechanial properties of coir fibres, variation of gauge length of fibres was conducted. The result showed that variability of cross setional areas influenced mechanical properies and that the Young’s modulus, breaking stress and breaking strain can be determined.
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