1,720,954 research outputs found
PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN AUDITOR INTERNAL (Studi Kasus Pada PT. Kereta Api Indonesia (Persero) Kota Bandung)
No full textProfesi auditor internal sangat dituntut akan kemampuannya memberikan
jasa yang terbaik, sesuai dengan yang dibutuhkan dan diperintahkan oleh
manajemen tertinggi organisasi. Untuk meningkatkan kualitas peran auditor dalam
mengungkapkan laporan hasil pemeriksaan, auditor internal memerlukan
kemampuan profesional yaitu kemampuan individu dalam melaksanakan tugas
agar kualitas hasil laporan yang dihasilkan dapat digunakan oleh pihak
manajemen perusahaan untuk pengambilan keputusan. Tujuan penelitian ini untuk
mengetahui pengaruh profesionalisme auditor internal terhadap kualitas hasil
laporan auditor internal. Metode penelitian yang digunakan adalah metode
explanatory dengan pendekatan survei. Dimana variabel independen dalam
penelitian ini terdiri dari: profesionalisme auditor internal (X). Sedangkan variabel
dependen dalam penelitian ini adalah kualitas laporan auditor internal (Y). Data
yang digunakan dalam penelitian ini berasal dari data primer yaitu dengan cara
menyebarkan kuesioner yang disebarkan ke PT. Kereta Api Indonesia (Persero)
yang dijadikan objek penelitian. Pengujian Statistik yang digunakan dalam
penelitian ini adalah analisis linier sederhana. Sampel dalam penelitian ini
berjumlah 30 orang Satuan Pengawas Internal (SPI) di PT. Kereta Api Indonesia
(Persero). Pengujian hipotesis dilakukan dengan uji-t dan uji-F statistik dengan
taraf signifikansi sebesar 5%. Hasil pengujian uji-t pada profesionalisme auditor
internal menunjukan bahwa terdapat pengaruh signifikan terhadap kualitas
laporan auditor internal. Sedangkan hasil pengujian uji-F menunjukkan bahwa
profesionalisme auditor internal memiliki pengaruh yang signifikan terhadap
kualitas laporan auditor internal, dengan adjusted nilai R-square dari model
regresi untuk studi 24,10%
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
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
Depicting Anxiety in “Inside Out 2”: A Multimodal Analysis Using Kress and Leeuwen’s Three Metafunctions
No full textThis study uses Kress and van Leeuwen’s Three Metafunctions within a Multimodal Discourse Analysis (MDA) framework to examine how anxiety is constructed in the film Inside Out 2. Focusing on scenes with Riley and Anxiety, the analysis explores how meaning is created through visual and auditory modes. Incorporating Freud’s theory, the study identifies three types of anxiety (Neurotic, Moral, and Reality) and shows how these are expressed multimodally. For reliability, the data were re-analyzed over time (intra-rater) and validated by an external rater (inter-rater). Inside Out 2 effectively conveys internal emotional experiences, helping audiences grasp complex mental health concepts. For example, Riley’s neurotic anxiety is illustrated through her fearful expression, nervous dialogue, and avoidance of eye contact when meeting Val Ortiz. This highlights MDA’s value in analyzing how semiotic modes work together to communicate psychological messages. The study contributes to the framework by demonstrating how Inside Out 2 portrays different types of anxiety, aiding literature students in understanding emotions through film. Future research may explore other characters’ coping mechanisms or apply the same approach to other films for broader emotional representation analysis
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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