1,721,013 research outputs found
KONFRENCE AAIC 2015 UNAIR
Full text linkOYONG LISA
KURNIAWAN
STIE Widya Gama Lumajang – Indonesia
Abstract: This study aimed to analyze the effect of capital structure, firm size, and third-party funds to analyze the effect of financing and capital structure, company size, third-party funds and financing to profitability. The analysis showed that the capital structure, and third-party funds a positive effect on the financing while the firm size does not affect the financing. Capital structure, third-party funds and financing positive effect on profitability, while firm size has no effect on the profitability of Cooperative Syariah BMT in Indonesia.
Keywords: Capital Structure, Size Company, Third-party funds, Financing, Profitabilit
Firm characteristics, demand for external auditing services and financial performance: an empirical study on cooperative enterprises in East Java, Indonesia / Oyong Lisa, Grahita Chandrarin and Edi Subiyantoro
Full text linkThe purpose of this study is to examine the effects of firm characteristics (consisting of members, cooperative scale and liabilities) on the demand for external auditing services and their implications on financial performance.
This study uses secondary data collected from the Department of Small and Medium Enterprises and Cooperatives in East Java Province and then analysed using path analysis. Results showed that the effect of firm characteristics consisting only of members and cooperative scale is statistically significant on requests for external audit services. They also showed that the effect of firm characteristics in terms of liabilities and the demand for external auditing services is statistically significant on financial performance, indicating that the number of cooperative members determines the voluntary requests for external audit services. Cooperatives with large numbers of members tend to request for external auditing services.
Large-scale cooperatives will increase the volume of transactions, which may cause errors in financial data and statements that will lead to requests for external auditing services. These requests are done to obtain accurate information. The agency theory indicates that cooperation with great amounts of liabilities has to show better performance because activities are monitored by stakeholders. In this case, financial reports are important in forming business decisions
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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