1,721,003 research outputs found
Pelaksanaan Kerja Magang di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan
Full text linkThe internship was conducted at Suganda Akna Suhri Public Accountant with the
place of assignment in auditting division. During the internship, the author has
handled 3 companies, such as PT RERI, PT PMZ, and PT SPK. The main task
task was to complete worksheet, reconciling balance between general ledger and
trial balance with bank accounts, footing in notes to financial statement,
preparing notes to financial by adding the latest revision of PSAK, recalculation
depreciation of fixed asstes, vouching, preparing workpaper, and editing notes to
financial statement.
During the internship, most of the tasks can be executed properly. There
are some constraint found for examples there are differences in bank balance
checks between trial balance with bank accounts provided by the PT RERI and
there are too many lost vouchers so that difficult to do vouching and incomplete
supporting document on audit process. To solve that constraints, we should
asking the other staff such as senior auditor, or supervisor. After that we need
asked accounting staff that handle accounting. The suggestion to resolve the
problem are as follows suggest to the client company provides storage for
prenumbered documents so that the documents have been orderly and easy to find
if there are missing, scattered or messy, furthermore suggest to the client
company to arrange its employees in accordance with the job description skills
possessed by each of the staff so that the audit process can be run quickly,
accurately and efficiently
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
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
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
Pengaruh ukuran perusahaan, debt to equity ratio, return on equity, produktivitas, dan current ratio terhadap peringkat obligasi (studi empiris pada perusahaan keuangan yang diperingkat oleh pt pefindo periode 2012-2014 dan terdaftar di bei periode 2011-2013)
Full text linkTujuan dari penelitian ini adalah untuk mengetahui apakah Ukuran Perusahaan yang diproksikan dengan Total Asset (TA), Debt to Equity Ratio (DER), Return On Equity (ROE), Produktivitas yang diproksikan dengan Total Asset Turn Over (TATO), dan Current Ratio (CR) memiliki pengaruh terhadap Peringkat Obligasi, baik secara parsial maupun simultan. Objek penelitian yang digunakan perusahaan keuangan yang menerbitkan obligasi dan diberikan peringkat oleh PT PEFINDO tahun 2012, 2013 dan 2014 serta terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2013. Total sampel pada penelitian ini adalah 18 perusahaan yang ditentukan melalui purposive sampling dan dianalisa dengan metode regresi linier berganda. Data yang digunakan dalam penelitian ini adalah data sekunder seperti laporan keuangan dan daftar peringkat obligasi PR PEFINDO. Hasil penelitian ini menunjukkan bahwa (1) Ukuran Perusahaan yang diproksikan dengan Total Asset (TA) memiliki pengaruh signifikan terhadap Peringkat Obligasi (2) Debt to Equity Ratio (DER) tidak memiliki pengaruh terhadap Peringkat Obligasi (3) Return On Equity (ROE) tidak memiliki pengaruh terhadap Peringkat Obligasi (4) Produktivitas yang diproksikan dengan Total Asset Turn Over (TATO) tidak memiliki pengaruh terhadap Peringkat Obligasi (5) Current Ratio (CR) tidak memiliki pengaruh terhadap Peringkat Obligasi (6) Ukuran Perusahaan, Debt to Equity Ratio (DER), Return On Equity (ROE), Produktivitas, dan Current Ratio (CR) secara simultan memiliki pengaruh signifikan terhadap Peringkat Obligasi
Analisis sikap konsumen terhadap atribut jasa : Studi kasus pada Rumah Sakit Panti Rapih Yogyakarta
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