1,721,008 research outputs found
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
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
Education Costs, Social Motivation, Career Motivation, Tax Knowledge Towards a Career in Taxation With Interest in Following the Tax Brevet as an Intervening Variable (Study in the Accounting Study Program at Muhammadiyah University of Sidoarjo): Biaya Pendidikan, Motivasi Sosial, Motivasi Karir, Pengetahuan Perpajakan Terhadap Berkarir di Bidang Perpajakan Dengan Minat Mengikuti Brevet Pajak Sebagai Variabel Intervening (Studi Pada Prodi Akuntansi Universitas Muhammadiyah Sidoarjo)
No full textPenelitian ini bertujuan untuk mengetahui pengaruh Biaya Pendidikan, Motivasi Sosial, Motivasi Karir dan Pengetahuan Perpajakan terhadap karir di Bidang Pajak dengan minat mengambil Brevet Pajak. Metode penelitian ini menggunakan metode kuantitatif. Populasi dan sampel penelitian ini adalah Universitas Muhammadiyah Sidoarjo. Teknis analisis data menggunakan Partial Least Square (PLS). Hasil analisis menunjukkan bahwa biaya pendidikan, motivasi sosial, motivasi karir dan pengetahuan perpajakan mempunyai pengaruh terhadap minat berkarir di bidang perpajakan dengan minat mengikuti brevet pajak. Sedangkan penelitian ini menggunakan variabel intervening yang dapat mempengaruhi hubungan antara variabel bebas dan variabel terikat menjadi hubungan tidak langsung dan tidak langsung dapat diamati dan diukur.
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 Company Size, Leverage, and Sales Growth Towards Avoidation of Taxes (Study on Mining Companies in 2018 – 2021): Ukuran Perusahaan, Leverage, dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak ( Studi pada Perusahaan Pertambangan Periode 2018 - 2021)
No full textTax avoidance is a way to avoid taxpayers from paying taxes legally by reducing the tax owed without violating tax regulations. Tax evasion is legal because nothing is violated in the law. The purpose of this research is to analyze the effect of firm size, leverage and sales growth on tax evasion. The data analysis technique used in this study is multiple regression analysis with the help of the SPSS version 26 software application. The results of this study indicate that company size has an effect on tax avoidance, leverage has an effect on tax avoidance. Thus the results of this study can be a recommendation for students regarding tax avoidance
Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management: Evaluasi Penerapan Tax Planning Sebagai Upaya Meminimalkan Beban Pajak dalam Rangka Manajemen Pajak
No full textThis study aims to analyze the evaluation of the implementation of tax planning as an effort to minimize the tax burden in the context of tax management at Pt Supreme Surabaya Motor Service. The sampling method used is qualitative research and is included in descriptive analysis research. research location at PT Supreme Surabaya Motor Service. The data collection that was carried out were interviews, documentation, and observations. Test the validity of the data carried out in this study by using the Triangulation Test. Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. The results of this study indicate that based on the results of the study it can be seen that the tax planning strategy that has been applied by PT. Supreme Surabaya Motor Service with positive and negative corrections to accounts that are not recognized by tax either as income or as an expense resulted in reduced taxable income and the decrease in income caused income tax payable to also decrease. The results of research on optimizing tax planning conducted by PT. Supreme Surabaya Motor Service in terms of taxation can generate tax savings of Rp. 4,561,625,168 and the profit obtained by the company after deducting income tax is Rp. 62,671,215,713
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