1,720,954 research outputs found
RECONSTRUCTION FROM LOCAL GOVERNMENT INTO VILLAGE GOVERNMENT FINANCIAL ACCOUNTING IN INDONESIA
No full textThe research objectives are: (a) adopting local government financial accounting into village government financial accounting, (b) reconstructing the understanding of human resources on implementation of local government financial accounting into the implementation of village government financial accounting, and (c) understanding the capacity of village resources to implement village government accounting. This research uses a qualitative approach. The analytical tool adapted from Freud through (a) observation, effort to build perceptions based on observed observations in the field, (b) interviews, in-depth interviews with informants (to villages and village secretaries), and (c) documentation, declaring and documenting the past events. The findings show that the positive attitude shown by Rappoa's government apparatus is followed by positive behavior. It indicates that attitudes and behaviors demonstrated by village government and its apparatus are responsive. All government regulations, both from central government, provincial and local governments and even sub-district government must be followed by below government. The positive attitude of the village as the lowest government level should implement all the laws and regulations.</jats:p
Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada KPP Pratama Kota Samarinda)
Get PDFPenelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh Sanksi Pajak, Transparansi Pajak, Layanan Pajak Online, Tax Amnesty, Pelayanan Fiskus, dan juga Modernisasi Sistem Administrasi terhadap kepatuhan wajib pajak orang pribadi yang terdaftar pada KPP Pratama di Kota Samarinda. Jenis penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah regresi linear berganda dengan menggunakan IBM SPSS versi 25 dalam metode analisis datanya dengan tujuan untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil dari penelitian ini menyatakan Sanksi Pajak, Transparansi Pajak, Layanan Pajak Online, dan juga Modernisasi Sistem Administrasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Samarinda, sedangkan Tax Amnesty dan Pelayanan Fiskus tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Samarinda
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
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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