1,720,956 research outputs found
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Cash Holding Perusahaan Manufaktur di Indonesia, Malaysia, dan Vietnam Tahun 2010 - 2016
Get PDFABSTRACT
In general, the purpose of this research is: 1) to conduct cash management analysis
in the form of cash holding policy in a non-financial company, 2) to test the
hypothesis of factors influencing cash holding policy of manufacturing companies
in Indonesia, Malaysia and Vietnam such as: leverage, dividend payment,
profitability, firm size, capital expenditure, net working capital and cash flow, 3)
find out the optimal cash holding rate in a company and 4) identify cash holding
policies based on firm characteristics. To identify the characteristics of the
company, author also grouped the company into two forms, capital-intensive
manufacturing companies and labor-intensive manufacturing companies. The
selected object is a developing country manufacturing company covering
Indonesia, Malaysia, and Vietnam in the range of 2010 to 2016. 401 companies
were selected as samples from 438 population. The results of the study found that
the cash holding rate in observation countries ranged from 10-15%. Leverage and
dividend payment were found to have no effect on cash holding in Indonesia. Also,
cash flow and profitability have no effect on cash holding in Malaysia. The findings
reveal that the characteristics of labor intensive and capital-intensive manufacturing
companies influence cash holding policy behavior.
Keywords: cash holding, leverage, dividend payment, profitability, firm size,
capital expenditure, net working capital, cash flow
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
TA : Rancang Bangun Sistem Informasi Penentuan Harga Pokok Produksi dengan Metode Job Order Costing Pada PT. Budi Jaya
Get PDFPT. Budi jaya merupakan salah satu perusahaan manufaktur yang menghasilkan produk perlengkapan untuk hotel di antaranya sabun, shampo, pasta gigi, sarung bantal, dll. Proses produksi pada perusahaan ini akan dilakukan berdasarkan pesanan dari pelanggan. Selama ini perusahaan mengalami kesulitan dalam mengetahui laba / rugi kotor dari tiap pesanan produk karena harga pokok produksi dihitung dengan cara menjumlahkan nilai keseluruhan bahan baku yang dipakai ditambah nilai biaya dan membaginya dengan quantity hasil produksi. Namun di dalam pemberian nilai biaya tidak ada dasar pemberian yang jelas karena nilai biaya dapat diisi oleh akun biaya apapun dan dengan nominal berapapun.
Untuk menangani permasalahan tentang harga pokok produksi dari setiap pemesanan dapat digunakan metode job order costing. Metode ini sesuai untuk tipe perusahaan yang proses produksinya tergantung dari pesanan dan memiliki banyak variasi produk. Harga pokok produksi akan dihitung berdasarkan biaya yang dipakai dalam proses produksi setiap produk dalam suatu pesanan dengan lebih terperinci. Biaya-biaya tersebut akan digolongkan menjadi biaya tenaga kerja langsung, biaya bahan baku dan biaya overhead.
Karena Jumlah produk yang banyak dan bervariasi maka diperlukan suatu aplikasi. Aplikasi ini akan menghasilkan nilai harga pokok produksi dengan metode job order costing serta laporan harga pokok produksi dan laporan laba / rugi kotor untuk setiap pemesanan.
Dari proses implementasi dan evaluasi, aplikasi yang dibangun mampu membantu aktifitas perusahaan dalam melakukan perhitungan harga pokok produksi sesuai dengan metode job order costing serta dapat menghasilkan laporan laba / rugi kotor untuk setiap pesanan secara otomatis
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
Tingkat Kesegaran Jasmani Mahasiswa Putera Penjaskresek Universitas Islam Riau Angkatan 2016
Get PDFBased on the results of observations on male students of physical health education, Riau Islamic University, in 2016, according to field observations on the level of physical fitness, there are still some students whose physical fitness levels need to be known more deeply. Therefore, this study aims to determine the level of physical fitness of the male students of Physical Education and Health Research Center, Riau Islamic University, class of 2016. The sample in this study was 16 people. From the results of the tests carried out in the field as many as 1 person, the percentage of 6.25% is classified as “Very Less�, 8 people with a percentage of 50% are classified as “Less�, 6 people with a percentage of 37.5%, 1 person with a percentage of 6.25 % are classified as "Good", and 0 people with 0% are classified as "Very good". Based on the results of the research and data analysis that has been presented, the physical fitness level score was obtained 12.87 in a percentage of 50% so that it can be concluded that the physical fitness level of the male students of Physical Education and Health Research Center, Riau Islamic University class of 2016 is in the Less category
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