1,720,955 research outputs found
IMPLEMENTATION OF ACTIVITY-BASED COSTING SYSTEM TO DETERMINE COST OF GOODS MANUFACTURED (A CASE STUDY AT A.A CATERING)
Get PDFThe purpose of this study is to know the implementation of Activity Based Costing System to improve accuracy in determining the calculation of cost of goods manufactured. The research method used in this research is qualitative descriptive research method through a case study approach that takes the location of research in A.A Catering city Padang. This study shows the calculation of cost of goods manufactured according to Traditional Cost System for rendang IDR 233.353 and for dendeng IDR 224.103 while the calculation of cost of goods manufactured according to Activity Based Costing System for rendang IDR 224.021 and for dendeng IDR213.437 so that there is a difference in the calculation of the cost of goods manufactured for rendang and dendeng more accurate apply Activity Based Costing System by the difference for rendang IDR IDR 9.332 and for dendeng IDR 10.666 are lower than Traditional Cost System, because Factory Overhead is charged to many Cost Drivers so as to be able to allocate the cost of activity to the product precisely and accurately based on the consumption of each activity
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
PERKEMBANGAN MASYARAKAT EKS TERASING DI GUNUNG KONG KECAMATAN DARUL MAKMUR KABUPATEN NAGAN RAYA, 1995-2014
No full textPENERAPAN SANKSI PIDANA TERHADAP PELAKU PEMALSUAN IDENTITAS DALAM PEMBUATAN DOKUMEN PERJALANAN (PASPOR) SUATU PENELITIAN PADA KANTOR IMIGRASI KELAS I BANDA ACEH
No full textABSTRAKDEVI YULIA SARI,2015PENERAPAN SANKSI PIDANA TERHADAP PELAKU PEMALSUAN IDENTITAS DALAM PEMBUATAN DOKUMEN PERJALANAN (PASPOR)(Suatu Penelitian di Kantor Imigrasi Kelas I Banda Aceh)Fakultas Hukum Universitas Syiah Kuala Banda Aceh(iv,53), pp, tabl, bibl.NURHAFIFAH,S.H.,M.Hum.Pasal 126 huruf c Undang-Undang Nomor 6 tahun 2011 tentang Keimigrasian menentukan bahwa : Setiap orang dengan sengaja memberikan data yang tidak sah atau keterangan yang tidak benar untuk memperoleh Dokumen Perjalanan Republik Indonesia bagi dirinya sendiri atau orang lain dipidana dengan pidana penjara paling lama 5 ( lima ) tahun dan pidana denda paling banyak Rp 500.000.000 (lima ratus juta) Rupiah. Namun dalam kenyataannya masih terjadi adanya pemalsuan identitas dalam pembuatan Dokumen Perjalanan ( Paspor ) dengan memberikan data identitas palsu atau keterangan yang tidak benar, dan terhadap pelaku tidak diproses secara pidana.Penulisan skripsi ini bertujuan untuk menjelaskan alasan pelaku tidak di proses secara pidana, upaya yang dilakukan untuk menanggulangi terjadinya pemalsuan identitas, dan hambatan yang dialami dalam menanggulangi terjadinya pemalsuan identitas dalam pembuatan Dokumen Perjalanan ( Paspor ).Untuk memperoleh data dalam penulisan skripsi ini dilakukan melalui penelitian kepustakaan dengan cara mempelajari peraturan perundang-undangan, buku teks, tulisan ilmiah dan penelitian lapangan dengan cara mewawancarai para responden dan informan.Berdasarkan hasil penelitian diketahui bahwa alasan pelaku pemalsuan identitas tidak di proses secara pidana adalah Penanganan kasus lebih singkat, lemahnya penegakan hukum keimigrasian. Upaya untuk menanggulangi terjadinya pemalsuan identitas yaitu upaya preventif dengan cara melakukan sistem photo terpadu berbasis biometrik, melakukan tahapan proses wawancara, pemeriksaan dokumen identitas melalui alat pendeteksi dokumen palsu dan upaya represif dengan cara memberikan sanksi administrasi berdasarkan ketentuan pasal 34 ayat 1 Peraturan Pemerintah Nomor 8 Tahun 2014 tentang Paspor Biasa dan Surat Perjalanan Laksana Paspor berupa penangguhan pemberian permohonan paspor dalam jangka waktu 6 (enam) bulan. Adapun hambatan yang dialami dalam menanggulangi terjadinya pemalsuan identitas dalam pembuatan Paspor adalah adanya oknum petugas bertindak sebagai calo, kurangnya pengawasan terhadap proses pembuatan paspor dan kemajuan teknologi sehingga mempermudah pemalsuan.Disarankan kepada pihak imigrasi untuk meningkatkan kualitas personil Imigrasi dalam menjalankan tugasnya sebagai pemberi pelayanan kepada masyarakat dan bertindak secara profesional memberikan efek jera bagi pelaku serta kepada masyarakat agar mengikuti sesuai prosedur yang telah ditetapkan dan menghindari adanya praktek percaloan dalam proses pembuatan paspor
Variations on the Author
Get PDF“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
Get PDFWe 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
Get PDFWe 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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