1,720,953 research outputs found
Dampak Regulasi Rasio Hutang-Ekuitas dan Kepemilikan Asing terhadap Penghindaran Pajak: Peran Moderasi Profitabilitas pada Perusahaan Publik di Indonesia
No full textThis study examines the impact of debt-to-equity ratio (DER) regulation and foreign ownership on tax avoidance in Indonesian public companies, with profitability acting as a moderating variable. The sample includes companies listed on the Indonesia Stock Exchange that reported positive pre-tax and net income from 2011 to 2020. Using purposive sampling, the final dataset comprises 104 companies across six industrial sectors, averaged annually by sector, resulting in 60 data points. Data analysis was conducted using SPSS version 24. Findings reveal that DER regulation has a negative impact on tax avoidance, suggesting that higher DER values lead to greater creditor scrutiny, thus discouraging tax avoidance. This trend held consistent before and after the implementation of regulation PMK-169/2015. Conversely, foreign ownership positively influences tax avoidance, indicating that companies with higher foreign ownership levels tend to adopt tax avoidance strategies. Profitability, however, negatively moderates the foreign ownership-tax avoidance relationship, indicating that more profitable firms are less likely to engage in aggressive tax avoidance. This study underscores the importance of DER regulation in limiting tax avoidance and highlights profitability as a factor reducing tax avoidance in foreign-owned companies. Limitations include the study’s focus on six industry sectors and annual data, which may overlook intra-year variations. Future research could expand the scope by including additional sectors and quarterly data to capture short-term tax strategies, and by examining other moderating factors, such as firm size and market competitiveness.Penelitian ini menguji dampak regulasi rasio utang terhadap ekuitas (DER) dan kepemilikan asing terhadap penghindaran pajak pada perusahaan publik di Indonesia, dengan profitabilitas sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia yang melaporkan laba sebelum pajak dan laba bersih yang positif dari tahun 2011 hingga 2020. Dengan menggunakan purposive sampling, set data akhir terdiri dari 104 perusahaan di enam sektor industri, yang dirata-ratakan per tahun per sektor, menghasilkan 60 titik data. Analisis data dilakukan dengan menggunakan SPSS versi 24. Temuan menunjukkan bahwa regulasi DER memiliki dampak negatif terhadap penghindaran pajak, yang menunjukkan bahwa nilai DER yang lebih tinggi menyebabkan pengawasan kreditur yang lebih besar, sehingga menghambat penghindaran pajak. Tren ini konsisten sebelum dan sesudah penerapan peraturan PMK-169/2015. Sebaliknya, kepemilikan asing berpengaruh positif terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan dengan tingkat kepemilikan asing yang lebih tinggi cenderung mengadopsi strategi penghindaran pajak. Namun, profitabilitas memoderasi secara negatif hubungan antara kepemilikan asing dan penghindaran pajak, yang mengindikasikan bahwa perusahaan yang lebih menguntungkan cenderung tidak melakukan penghindaran pajak yang agresif. Penelitian ini menggarisbawahi pentingnya regulasi DER dalam membatasi penghindaran pajak dan menyoroti profitabilitas sebagai faktor yang mengurangi penghindaran pajak di perusahaan milik asing. Keterbatasan dari penelitian ini adalah fokus penelitian pada enam sektor industri dan data tahunan, yang mungkin mengabaikan variasi antar tahun. Penelitian di masa depan dapat memperluas cakupannya dengan memasukkan sektor-sektor tambahan dan data triwulanan untuk menangkap strategi pajak jangka pendek, dan dengan memeriksa faktor-faktor moderasi lainnya, seperti ukuran perusahaan dan daya saing pasar
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
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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