1,721,066 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
The Relationship of Ownership Structure, Multiple Directorships and Related Party Transactions: Evidence from Two-Tier Corporate Governance System
Full text linkThis study investigates the role of internal governance mechanisms in dealing with wealth
expropriation via related party transactions. Specifically, this study identify three forms of
related party transactions namely related lending, related borrowing and related sales to be
exposed against ownership concentration and multiple directorships as part of internal
governance mechanisms. Test is conducted using data sets of the firms affiliated to
business groups in Indonesia which has unique institutional setting with two-tier cotporate
governance system. Multiple directorships and multiple commissionerships are the two
independent variables reflecting the dual board governance system in Indonesia. The
multiple regression results show that minority ownership is negatively related with three
types of related party transactions. The result also finds mixed position of multiple
directorships when dealing with related party transactions. Multiple commissionerships
that suppose to provide monitoring function fail to gain significant relationship toward all
types of transactions. The implication of the finding is that the role of internal governance
mechanisms still not really effective in resolving the problem of wealth expropriation in
the family business environment with high concentration of ownershi
ERA NEW ECONOMY: TANTANGAN DAN HARAPAN BAGI PROFESI AKUNTAN
Full text linkThefast improvement of science has emerged new economic era. The affect of
it to aceountant hai many concequences. In financial accounting field, the challenge
of presenting finaneial information is relevancy. Information technologt can be used
to-improve ielevancy, real-time information. In management accounting field, there
are many accounting contemporer concept which adapt to infarmation technologt. In
auditing field, the focus shtft to assurance service. To face it, accountant must
improvae ih"t, quality by enhance information technologt ability and inovate in doing
their tasks
ANALISIS KINERJA KEUANGAN DAN OPERASI PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM MELALUI RIGHT ISSUE DI INDONESIA
Full text linkThe event of right issues in emerging market have known as part of seasoned equity offering' There are many hypothesis-state negative response from investor as well as positive effect. This research want to test the financiai and operating performance of companies that conducting right issues, especially .o-puny pirformirt. in two years before and after that .rrent. Total of 77 cornpanies that sub diviclecl into issuers and, non issuers sample have chosen. Analysis performed using puir.o t-test a^d independent sample t-test to test the hypothlsis. ih. *ulysis shows ro, ,o*. ;i;f ,h; ratios such as Current ratio, Asset Turnover, RoI, RoE, and pER have statistically significant results. These results mean that the prodtubility and operating performance of sample have decline after conducted right isiues, while liquidity performance have shown increasing value. After comparing *ittt non'issuers sample, the asset turn over of issuers have shown significant result in all of periods, while other ratigs like current ratio, Ieverage, operating and net profit margin and return of investment have shown statistically significant in part of periods. we also test the impact of right issues on performance of the stock return. The result show that companies hu"; ;Gffi;; decline of its stock return compare with non issurzrs ald market return
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
KAJIAIN TERHADAP KAPABILITAS PEMBUKUAN USAHA KECIL DAN MENENGAH (UKM) DALAM MENDUKUNG PERILAKU KEPATUHAN WAJIB PAJAK
Full text linkThe objective of this study is to investigates the role of bookkeeping
capability of taxpayer in relation with the taxpayers' compliance behavior at small and
medium enterprises. These SME's actors were chosen based on their significance in
contributing to the national economy. Despite the high volume number of SME's in
Indonesia, their involvement in the tax payment compliance still show the low
percentage to total national tax revenue. As starting point, this research is intended to
identify the bookkeeping practice among small and medium enterprises. After that, this
research also try to examines some characteristics of bookkeeping such as bookkeeping
capability, compliance cost and audit exposure risk. Finally, the result of this research
wilt provide some policy recommendations regarding the contribution of SME's
taxp-Tahyee r to the regulator.
results of this study show that bookkeeping capability of SME's has significant
and relationship with the taxpayers' compliance behavior. As for compliance cost and
audit risk, both of them show negative relationship with taxpayers compliance behavior
although not significant
PENGEMBANGAN METODA PERKULIAHAN AKUNTANSI KEUANGAN LANJUTAN DENGAN PENDEKATAN COOPERATIVE LEARNING
Full text linkThe Objective ot this research is to evaluate the inrplementation of cooperative le.arnilg meth6cl ilr fire
A'Jvanced FinanciaI Accounting course. T'his subjr:ct was chosen because ntany students encountelsi!
clitficirlt.ies in understanding the course during class session. Cooperative learning ipproach is gf-f'ere<J al a
alternativc rvay to contprehend course clf sub.ject since the rvay of teaching un,l leirning methods wsre
pre:viotrsly still based on conventional tutoria.l. Cansequently, many students still lack of understantling i1
nrastering cutrr:nt issues coverecl witirin the course syllabi. 1-he implemenlation of- thc nrethoci rvas
ccnduct.sri ..Nrrring illle sentester and accomiianiecl by the usage of multimedia ancl internr:t. F'lirtheglor*,
$oi?t{i tecltniqtles of'the cooperatiott such i}l; group task. group interaction and public speectr pcrfirnrurs*i:
rve,:re pe:rflorrnecl during the setnester. As a result. thele was slightlv increasing of' c!;1..;s perfi,rlqrarire.
Moreovcr, levei of technological knowledge together with interpersona! skiil abiiitl,also b*ne fi1rrl to all
students
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