1,720,954 research outputs found
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
PERAN BPK DALAM PENGAWASAN PREVENTIF TERHADAP DANA KOPERASI MERAH PUTIH BERDASARKAN INPRES NOMOR 9 TAHUN 2025
No full textResearch Objective: This article examines the accountability paradox of using public funds to finance community-based cooperatives in Indonesia. It focuses on the role and limitations of supreme audit institutions (SAIs), particularly the Audit Board of the Republic of Indonesia (BPK), in overseeing the Koperasi Merah Putih programme, as established by Presidential Instruction No. 9 of 2025. Research Method: The study uses a normative juridical approach, relying on constitutional analysis, legal interpretation, and comparative institutional analysis. It reviews Indonesia’s legal framework and compares it with similar programmes in India, the Philippines, Kenya, and Brazil. Results: The study finds BPK has clear constitutional authority under Article 23E of the 1945 Constitution and Law No. 15 of 2006 to audit state-funded cooperatives. However, this authority is weakened by the non-regulatory nature of presidential instructions and the lack of detailed technical accountability rules. Four main structural problems emerge: limited audit access to non-governmental entities, insufficient audit capacity compared to programme size, fragmented digital financial reporting, and independence pressures arising from high-profile political programmes. Findings and Implications: The accountability paradox shows a mismatch between public financial management systems and the decentralized nature of cooperatives. This challenge is not unique to Indonesia but is shared by SAIs across the Global South. Conclusion: Solving the accountability paradox requires reforms beyond BPK’s capacity, including new technical regulations, stronger inter-agency supervision, and integration of e-audit systems for cooperative financial reporting. Contribution: The article introduces the accountability paradox as a framework for SAI governance challenges in state-directed cooperative funding, and proposes a legally grounded reform agenda relevant to similar programmes globally. Limitations and Suggestions: As a normative study, it does not include field data. Future research should add qualitative fieldwork on BPK audit practices and village-level cooperative financial management to test and expand the proposed framework.Presiden Indonesia H. Prabowo Subianto Djojohadikusumo pada februari 2025 kemarin menerbitkan instruksi presiden nomor 9 tahun 2025 yang mengamanatkan percepatan pembentukan koperasi desa merah putih sebanyak 80.000 koperasi. Hal ini di Dasari oleh kehendak dan pertimbangan presiden untuk mendorong perekonomian dari Tingkat desa. beberapa daerah sudah mulai melaksanakan inpres tersebut. Pembiayaan koperasi desa merah putih ini bersumber dari APBN, APBD dan sumber lain sehingga untuk memastikan pelaksanaan program ini berjalan dengan baik maka diperlukan pengawasan preventif oleh BPK sebagai Lembaga yang berwenang. Penelitian ini membahas mengenai peran Badan Pemeriksa Keuangan (BPK) dalam pengawasan secara preventif terhadap dana Koperasi desa Merah Putih berdasarkan Instruksi Presiden Nomor 9 Tahun 2025 tentang Percepatan Pembentukan Koperasi Desa/Kelurahan Merah Putih. Melalui pendekatan yuridis normatif, penelitian ini menganalisis bagaimana peran BPK dalam menjamin akuntabilitas, efisiensi, dan transparansi dalam pengelolaan dana publik oleh koperasi desa melalui pengawasan preventif. Temuan menunjukkan bahwa keterbatasan regulasi, akses data, dan SDM menjadi tantangan utama dalam pengawasan. Namun, digitalisasi audit, sinergi antar lembaga, dan perumusan regulasi teknis dapat menjadi solusi optimalisasi fungsi BPK. Pengawasan secara preventif yang kuat oleh BPK sangat penting agar program koperasi benar-benar bermanfaat bagi pembangunan ekonomi desa dan tidak disalahgunakan.
 
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
PELAKSANAAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN KAUR
Get PDFSalah satu sumber Pendapatan Asli Daerah (PAD) Kabupaten Kaur adalah
pemungutan terhadap Pajak Sarang Burung Walet yang diatur berdasarkan
Peraturan Daerah Kabupaten Kaur Nomor 03 Tahun 2014 Tentang Pajak Sarang
Burung Walet sebagai pedoman dalam pelaksanaan pemungutan Pajak Sarang
Burung Walet. Dalam pelaksanaannya, pemungutan Pajak Sarang Burung Walet
belum berjalan dengan baik terlihat dari belum pernah terpenuhinya target pajak
sarang burung walet setiap tahunnya. Penelitian ini bertujuan untuk mengetahui
kondisi umum Pajak Daerah Kabupaten Kaur, pelaksanaan dan hambatan serta
upaya yang dilakukan terhadap pelaksanaan Pemungutan Pajak Sarang Burung
Walet di Kabupaten Kaur. Penelitian ini dilakukan dengan metode penelitian
yuridis-empiris dan pendekatan non doktrinal. Yang mana hasil penelitian ini
diperoleh dari observasi dan wawancara secara langsung kepada Kabid pendapatan
BPKAD, Kepala KP2KP, dan 8 (delapan) orang Wajib Pajak. Dari hasil penelitian
yang telah dilakukan dapat disimpulkan bahwa Pemungutan Pajak Sarang Burung
Walet di Kabupaten Kaur belum terlaksana dengan baik yang disebabkan karena
beberapa hambatan diantaranya belum maksimal dalam pengkajian dan pendataan
oleh pemerintah daerah, kurangnya kesadaran Wajib Pajak, Kurangnya pengadaan
pejabat fungsional tertentu, Kurangnya informasi dan sosialisasi terhadap
kebijakan-kebijakan pajak daerah dan retribusi daerah, lemahnya pengawasan, dan
tidak adanya sanksi yang tegas dan jelas bagi pelanggar.
Kata Kunci : Pajak Daerah, Sarang Burung Walet, Hambatan
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