177,041 research outputs found
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe 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
Pengaruh Harga Kelengkapan Produk Dan Lokasi Terhadap Keputusan Pembelian Di Mini Market Masita
No full textPenelitian ini bertujuan untuk mengetahui apakah variabel Harga, Kelengkapan Produk dan Lokasi berpengaruh secara simultan dan parsil terhadap Keputusan Pembelian pada Konsumen Mini market Masita. Penelitian ini menggunakan metode asosiatif kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah konsumen Mini Market Masita dengan jumlah sampel sebanyak 97 orang. Teknik analisis data yang digunakan adalah metode uji instrumen, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Pengujian ini dilakukan menggunakan bantuan Software Statistic SPSS 20. Hasil penelitian menunjukkan bahwa variabel Harga secara parsial, menunjukkan t hitung 2,678 > t tabel 1,661 dan signifikan 0,009 ttabel 1,661 dengan sig. sebesar 0,001 yang artinya variabel Kelengkapan Produk berpengaruh positif dan signifikan secara parsial terhadap Keputusan Pembelian. Variabel Lokasi Usaha secara parsial, menunjukkan thitung 3,311 > ttabel 1,661 dengan sig. sebesar 0,001 yang artinya variabel Lokasi Usaha berpengaruh positif dan signifikan secara parsial terhadap Keputusan Pembelian. Berdasarkan pengujian secara simultan (uji-F), terlihat bahwa Fhitung18,668 > Ftabel2,70 dengan sig. sebesar 0,000 yang artinya variabel Kelengkapan Produk dan Lokasi Usaha secara bersama-sama berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Angka R Square sebesar 37,6% menunjukkan pengaruh antara variabel independen yaitu Harga, Kelengkapan Produk dan Lokasi Usaha terhadap variabel dependen yaitu Keputusan Pembelian. Sedangkan sisanya 62,4% dipengaruhi dan dijelaskan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini
PENGARUH KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT MAKASSAR
No full textPENGARUH KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT MAKASSAR
THE INFLUENCE OF TAXPAYER OBEDIENCE TOWARD THE
ACCEPTANCE OF MOTORCYCLE TAX AT SAMSAT MAKASSAR
MASITA HAMZAH
Jurusan Pendidikan Akuntansi Fakultas ekonomi
Universitas Negeri Makassar
Jl. Raya Pendidikan Makassar 90221
Email: [email protected]
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan wajib pajak terhadap penerimaan pajak kendaraan bermotor pada kantor Samsat Makassar.
Variabel dalam penelitian ini adalah kepatuhan wajib pajak (X) dan penerimaan pajak kendaraan bermotor (Y). Populasi dalam penelitian ini adalah seluruh data
realisasi penerimaan pajak kendaraan bermotor di Provinsi Sulawesi Selatan selama periode 2014-2016sebanyak24 Kabupaten. Berdasarkan teknik pengambilan sampel
menggunakan metodepurposive samplingdiperoleh sampel sebanyak 14 kabupaten. Teknik pengumpulan data menggunakan dokumentasi.
Teknik analisis data yang digunakan adalah analisi regresi linear sederhana,
analisis korelasi product moment, dan uji-t.
Berdasarkan hasil analisis data diperoleh hasil analisis data diperoleh
model persamaan Y=293,214+0,077X, artinya setiap penambahan satu satuan
nilai kepatuhan wajib pajak, maka akan menyebabkan penerimaan pajak kendaraan bermotor bertambah 0,077 satuan. Hasil analisis product moment diperoleh nilai koefisien korelasi r=0,737 menunjukkan hubungan kuat antara kepatuhan wajib pajak terhadap penerimaan pajak kendaraan bermotor. Hasil analisis uji-t diperoleh nilai signifikan 0,003<0,05, dengan demikian hipotesis dinyatakan diterima.
Kata kunci :Kepatuhan wajib pajak, Penerimaan Pajak Kendaraan Bermoto
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
No full textBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe 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
Letter from R. R. Zellick, Assistant Trust Officer, Anglo California National Bank of San Francisco, to Joseph R. Goodman, October 2, 1942
No full textLetter from R. R. Zellick, Assistant Trust Officer at The Anglo California National Bank of San Francisco, to Joseph R. Goodman, regarding property owned by Dave Tatsuno. Zellick mentions a dispute between current tenants and Tatsuno, and that Tatsuno has asked Goodman to help locate trustworthy tenants.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
Dispelling the Myths Behind First-author Citation Counts
No full textWe 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
Liftings for noncomplete probability spaces
No full textThe current state of knowledge concerning liftings for noncomplete probability spaces is discussed. This is a somewhat expanded version of the author's talk given at the 1991 Summer Conference on General Topology and Applications in Honor of Mary Ellen Rudin and Her Work.PT: S; CR: BURKE MR, IN PRESS P AM MATH S BURKE MR, 1991, ISRAEL J MATH, V73, P33 BURKE MR, 1992, ISRAEL J MATH, V79, P289 CARLSON T, THEOREM LIFTING CHRISTENSEN JPR, 1974, TOPOLOGY BOREL STRUC FREMLIN DH, 1989, HDB BOOLEAN ALGEBRAS, P877 INOESCUTULCEA A, 1966, 5TH P BERK S MATH ST, V2 IONESCUTULCEA A, 1967, CONTRIBUTIONS PROB 1, P63 IONESCUTULCEA A, 1969, TOPICS THEORY LIFTIN JECH TJ, 1978, SET THEORY JOHNSON RA, 1980, P AM MATH SOC, V80, P234 JUST W, IN PRESS T AM MATH S KUPKA J, 1983, INDIANA U MATH J, V32, P717 LOSERT V, 1983, LNM, V1080, P95 MAHARAM D, 1958, P AM MATH SOC, V9, P987 SHELAH S, 1983, ISRAEL J MATH, V45, P90 TALAGRAND M, 1982, P AM MATH SOC, V84, P379 VONNEUMANN J, 1931, CRELLES J MATH, V165, P109; NR: 18; TC: 0; J9: ANN N Y ACAD SCI; PG: 4; GA: BZ86BSource type: Electronic(1
Hansen, Lee (Lee R.). Union, non-union, and managerial pay plan state employees, 2008-2019
No full text1 online resource (2 pages)"July 1, 2021."Provides the number of union and non-union state employees in each of the last 14 years. Also provides the number of state employees paid under the state's managerial pay plan during each of those years. Updates OLR research report 2019-R-011
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