1,721,126 research outputs found
MODEL PENGEMBANGAN USAHA PERIKANAN YANG BERSINERGI DENGAN FUNGSI KONSERVASI KAWASAN (STATUS KASUS PENGELOLAAN SERO BERKANTONG DI PERAIRAN TELUK TIWORO, PROVINSI SULAWESI TENGGARA)
Full text linkPemanfaatan sumberdaya ikan di perairan Teluk Tiworo cenderung destruktif dan hanya mengejar manfaat ekonomis, meskipun perairan tersebut telah dinyatakan sebagai kawasan konservasi laut berdasarkan SK Bupati Kabupaten Muna No. 157 Tahun 2004. Penelitian ini bertujuan mengetahui kesesuaian sero berkantong dengan karakteristik perairan, pola dinamis optimasi penggunaannya, dan kelayakan pengusahaan sero berkantong di Teluk Tiworo. Metode yang digunakan dalam penelitian meliputi analisis kesesuaian (Jusuf, 1999 dan Mustaruddin, 2005), analisis sistem dinamis (Muhammadi, et. al, 2001), dan analisis usaha (Gaspersz, 1992). Hasil penelitian menunjukkan sero berkantong sesuai dengan sifat alat tangkap ramah lingkungan (NK=3,4), potensi sumberdaya ikan kawasan (NK=3,0), kebutuhan masyarakat (NK=3,3), perangkat hukum terkait (NK=3,2). Jumlah optimal sero berkantong yang dapat dioperasikan secara dinamis di perairan Teluk Tiworo sekitar 15 unit. Pengusahaan sero berkantong dapat mendatangkan keuntungan bersih (π) yang positif, yaitu sekitar Rp 70.716.800 per bulan. Bila nelayan anggota pengelola sero berkantong berjumlah 15 orang, maka setiap anggota akan mendapat bagi hasil sekitar Rp 4.714.453 per bula
CSR disclosure and its impacts on financial performance and institutional ownership : evidence from the Malaysian public listed companies / Mustaruddin
Full text linkThe pressure on companies to carry out Corporate Social Responsibility (CSR) efforts has gained impetus in current times, as a way of sustaining a competitive advantage in business. Previous studies found that the awareness and involvement of Public Listed Companies (PLCs) in Malaysia in practicing CSR activities were high; however, the level of disclosure of such activities is relatively low. The aim of this thesis is to explore CSR disclosure (CSRD) and its relation to Corporate Financial Performance (CFP) and Institutional Ownership (IO) of the Malaysian PLCs. In this thesis, a longitudinal study of 200 highest market capitalizations sampled from 474 companies listed on the main-board of Bursa Malaysia during the period 1999 to 2005 is conducted. This study employs robust regression methods, namely, the Generalized Least Squares (GLS) with Fixed Effect Model (FEM). The findings reveal that CSRD in the annual reports of PLCs in Malaysia is at its emerging stages, where the involvement of the Malaysian PLCs in CSR practices is improving. The number of companies disclosing their CSR practices has increased during the seven year period with an average growth of CSRD information at approximately 10.8 percent yearly. The employee relations dimension has the highest disclosure, followed by the community involvement dimension, and finally the product and environment dimensions. It was also found that the three industries with the highest level of disclosure are the plantation, construction and consumer products industries. To observe the statistical power, longitudinal data analysis with a large-sample testing was carried out. Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSRD and CFP as well as IO. Results of the hypotheses testing based on the CSR dimensions also found that all four dimensions are positive and significantly related to CFP. Two of the CSR dimensions namely employee relations and product were found to be positively related to IO, while the community involvement and environment dimensions were negatively related to IO. Lastly, both CSRD and IO support the hypothesis as being positive and significantly related to CFP for PLCs in Malaysia. These results suggest that institutional investors hold their shares for longer time periods when they believed that companies are concerned with socially responsible practices. This proves that CSR practices can be used as a strategic approach to enhance the financial performance and reputation of PLCs in Malaysia. These findings suggest that the Malaysian PLCs should disclose their CSR activities fully, because CSRD has a significant impact in improving CFP and IO in the Malaysian PLCs. The Security Commission should therefore provide a criterion to measure the social performance of companies, such as creating a social performance ranking for PLCs. This ranking could not only set as a benchmark for CSR activities by PLCs in Malaysia, but also be utilized as a general standard measurement to evaluate companies engaging in CSR activities. There are some limitations in the study where the focuses are only on companies‘ annual reports. Future research could consider other media such as stand-alone reporting, in-house magazines, newspapers, and web-sites. Utilizing alternative sampling techniques from a wider population could also improve results as it would assist in making generalised conclusions. Collecting primary data through interviews is also highly recommended, as it would be useful to identify precise motives and perceptions of managers towards the disclosure of CSR activities
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN PENGELOLAAN ASET DAERAH TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (STUDI PADA SATUAN KERJA PERANGKAT ACEH)
No full textPENGARUH PENERAPAN AKUNTANSI BERBASISAKRUAL, SISTEM PENGENDALIAN INTERN DAN PENGELOLAAN ASET DAERAH TERHADAPKUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Aceh) Oleh: Mustaruddin NIM. 1509200070052 Pembimbing: 1. Dr. Ridwan Ibrahim, MM, Ak 2. Dr. Aliamin, M.Si, Ak ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh penerapan akuntansiberbasis akrual, sistem pengendalian intern, dan pengelolaan aset daerah baiksecara bersama-sama maupun secara terpisah terhadap kualitas pelaporankeuangan daerah Pemerintah Aceh. Populasi dalam penelitian ini adalah seluruh institusi/lembaga yangmeliputi kantor, dinas, dan badan pada Pemerintah Aceh. Sebanyak 42 SKPAyang akan menjadi objek penelitian. Selanjutnya untuk masing-masing SKPAterdiri dari 2 orang responden penelitian yang meliputi Pejabat PenatausahaanKeuangan (PPK-SKPA) dan Pembantu PPK-SKPA pada Pemerintah Aceh.Sumber data dalam penelitian ini menggunakan data primer yaitu hasil perolehankuesioner dari responden penelitian. Sedangkan teknik pengumpulan datapenelitian dilakukan dengan teknik penyebaran kuesioner. Metode analisis yangdigunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual,sistem pengendalian intern, dan pengelolaan aset daerah baik secara bersamasamamaupun secara terpisah berpengaruh terhadap kualitas pelaporan keuangandaerah Pemerintah Aceh.Kata kunci: Penerapan Akuntansi Berbasis Akrual, Sistem Pengendalian Intern, Pengelolaan Aset Daerah, Kualitas Pelaporan Keuangan Daera
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
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