1,721,071 research outputs found
Reconceptualising the area of freedom, security and justice: a social empathy approach
No full textThe thesis explores the citizenship and migration discourses within the AFSJ and argues that this area, which functions beyond its legal and geographical frameworks, is a space within which communication and meaning takes place. The inclusive and securitisation narratives around the legal subject of the EU, triggered by the free movement framework, indicate the close connection between the politico-legal structures of the AFSJ with questions on identity. Incorporating elements from Foucault’s notion of power, the thesis argues for a reconceptualisation of the AFSJ by looking at the EU as an entity in motion. Through Aristotle’s concepts of actuality and potentiality the main objectives of the EU are identified placing the individual at the centre of EU law and policy. The thesis argues for a social empathy approach that encompasses reflexivity and recognises vulnerability but also requires acknowledgment of social responsibility. The theoretical aspect is explored through a practical application of social empathy in the context of the Court of Justice. <br/
Perlakuan akuntansi aktiva tetap pada perusahaan daerah air minum (PDAM) kota makssar
No full textSkripsi ini disusun oleh Karmelia Meme Arang mahasiswa jurusan Akuntansi STIE- YPUP Makassar.74 hlm.; 29 cm
Optimizing Sentiment Analysis of Digital Wayang Viewer Comments using SMOTE and the Naïve Bayes Algorithm
Full text linkWayang performances are an integral part of Indonesia’s rich cultural heritage. This traditional art form has been deeply rooted in Indonesian society for centuries, evolving through live performances and, more recently, through rapid digital adaptations—including presentations on online platforms such as YouTube. In the digital age, YouTube has become a leading platform for video sharing, allowing audiences to enjoy wayang performances without being physically present. However, data from the Central Bureau of Statistics on Socio-Cultural Affairs indicates a decline in interest among younger generations in traditional arts such as wayang. This highlights the need for innovative and relevant approaches to reintroduce this cultural heritage to them. Sentiment analysis based on viewer comments offers an effective way to identify audience opinions—whether positive, negative, or neutral. Comment data were collected using web scraping techniques with Selenium WebDriver, enabling efficient data extraction. The collected data then underwent preprocessing, including case folding, tokenization, and stopword removal, to prepare it for classification. The Naïve Bayes algorithm was employed to categorize comments into positive, negative, or neutral sentiments. Preliminary results revealed that 51.6% of comments were positive, 42.3% neutral, and 6.0% negative. Model evaluation using K-fold cross-validation yielded an accuracy of 0.98 ± 0.01, a precision of 0.99 ± 0.01, and a recall of 0.72 ± 0.11 without applying SMOTE. After applying SMOTE, recall improved to 0.80 ± 0.05. This study contributes to the development of more accurate sentiment analysis models in the context of social media and underscores the importance of techniques like SMOTE in addressing class imbalance issues
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
PROBLEMATIKA PEMBEBANAN PAJAK DALAM BISNIS E-COMMERCE
No full textKarmelia Dwi Apriliani Nikesari, PROBLEMATIKA PEMBEBANAN PAJAK DALAM BISNIS E-COMMERCE: Program Studi Ilmu Hukum Fakultas Hukum, Universitas Pancasakti Tegal, 2022
Bisnisidalam media berbasis web menjadi bisnis yang paling diminati saat ini. Pesatnya sistem teknologi pada akhirnya mendorong pemerintah untuk menciptakan regulasi tentang berbasis ekonomi terutama dalam hal perpajakan. Namun dalam penerapannya pemerintah mengalami permasalahan-permasalahn tersendiri dalam menerapkan pajak perdagangan elektronik atau biasa disebut elektronik commerce.
Penelitian ini bertujuan : (1) Untuk mengkaji pengaturan hukum terhadap pembebanan pajak dalam bisnis e-commerce, (2) Untuk mengkaji problematika pembebanan pajak dalam bisnis e-commerce. Jenis penelitian ini merupakan penelitian kualitatif, dengan pendekatan yang digunakan normatif (library research) , dan teknik pengumpulan datanya melalui studi kepustakaan atau studi dokumen, dan dianalisis dengan analisis kualitatif .
Hasil penelitian ini menunjukan : (1) Pengaturan hukum terhadap pembebanan pajak dalam bisnis e-commerce diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Peraturan Perpajakan Harmonisasi dan peraturan pelaksaan dalam Peraturan Menteri Keuangan Nomor 48/PMK.03/2020 tentang tata Cara Penunjukan Pemungut, Pemungutan, dan Penyetoran, Serta Pelaporan Pajak Pertambahan Nilai atas Pemanfaatan Barang Kena Pajak dari Luar Daerah Pabean di Dalam Daerah Pabean melalui Perdagangan Sistem Elektronik. (2) Problematika Pembebanan Pajak Dalam Bisnis E-commerce terbagi atas Problem pemerintah yaitu kurangnya sosialisasi, sulit melakukan pengawasan terhadap pelaku e-commerce, sulit untuk melakukan pelacakan data pelaku e-commerce, dan permasalahan penegakan hukum terhadap pelaku e-commerce, serta Problem pelaku usaha yaitu tingkat kepatuhan terhadap paajk masih snagat rendah dikarenakan rendahnya kesadaran pelaku usaha dan permasalahan mengenai pembebasan pajak terhadap barang atau jasa yang memiliki harga tertentu.
Berdasarkan hasil penelitian ini diharapkan akan menjadi bahan informasi dan masukan bagi mahasiswa, akademisi, praktisi, dan semua pihak yang membutuhkan di lingkungan Fakultas Hukum Universitas Pancasakti Tegal.
Kata Kunci : Problem, Pajak, E-commerc
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
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