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PENGARUH SLACK RESOURCES DAN ARUS KAS BEBAS TERHADAP BIAYA TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI
Get PDFThis research aims to analyze the influence of slack resources and free cash flow on corporate social responsibility (CSR) expenditure, as well as to examine the moderating effect of leverage on these relationships. The study is motivated by companies\u27 desire to maintain social legitimacy through the optimization of CSR activities supported by the allocation of financial resources. It also considers the potential constraints on this allocation due to high levels of debt. The research object comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A purposive sampling technique was used to select a sample of 96 observations. Hypothesis testing was conducted using panel data regression and Moderated Regression Analysis (MRA). The results indicate that slack resources have a positive effect on CSR expenditure, while free cash flow does not. Furthermore, leverage does not moderate the influence of slack resources and free cash flow on CSR expenditure. The research suggests that management exercises more caution in allocating financial resources closely associated with shareholders (free cash flow and leverage) to minimize agency conflicts. The implications of this study highlight the importance of careful financial resource allocation planning for management to optimize the role of social responsibility. Additionally, it offers a new perspective for stakeholders, particularly shareholders, suggesting that CSR expenditure is an investment rather than a waste, thereby necessitating shareholder support for management to optimally implement their social responsibilities.Penelitian ini bertujuan menganalisis pengaruh slack resources dan arus kas bebas terhadap biaya tanggung jawab sosial, serta menguji moderasi tingkat utang pada hubungan tersebut. Dilatarbelakangi oleh motivasi perusahaan menjaga legitimasi sosial melalui optimalisasi aktivitas tanggung jawab sosial yang didukung alokasi sumber daya keuangan, penelitian ini juga mempertimbangkan potensi hambatan alokasi tersebut akibat tingkat utang yang tinggi. Objek penelitian adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sebanyak 96 sampel dipilih menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan regresi data panel dan Moderated Regression Analysis. Hasil penelitian menunjukkan slack resources berpengaruh positif dan arus kas bebas tidak berpengaruh terhadap biaya tanggung jawab sosial. Tingkat utang tidak memoderasi pengaruh slack resources dan arus kas bebas terhadap biaya tanggung jawab sosial. Penelitian mengindikasikan manajemen lebih berhati-hati dalam mengalokasikan sumber daya keuangan yang terkait dengan pemegang saham (arus kas bebas dan tingkat utang) untuk meminimalisir konflik keagenan. Implikasi penelitian ini adalah pentingnya perencanaan alokasi sumber daya keuangan yang matang bagi manajemen untuk mengoptimalkan tanggung jawab sosial. Selain itu, penelitian ini memberikan perspektif baru bagi pemegang saham bahwa biaya tanggung jawab sosial adalah investasi, bukan pemborosan, sehingga dukungan pemegang saham diperlukan
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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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