1,720,957 research outputs found
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
PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT, PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi dan Industri Dasar Kim
No full textOptimalisasi penerimaan pajak di Indonesia saat ini masih terus diupayakan melihat rendahnya tingkat penerimaan pajak. Salah satu di antara factor penyebabnya adalah banyak perusahaan yang melakukan penghindaran pajak untuk mengurangi beban pajak perusahan miliknya. Tujuan penelitian ini adalah untuk mengetahui pengaruh dewan komisaris independen, kualitas audit, profitalibitas, leverage, dan sales growth terhadap penghindaran pajak, secara simultan dan parsial. Penelitian ini dilakukan dengan data yang diambil dari laporan keuangan tahunan perusahaan manufaktur yang secara periodik mengeluarkan laporan keuangan dengan tahun buku berakhir tanggal 31 desember dan memiliki kelengkapan data sesuai kriteria sampel selama periode penelitian yaitu periode tahun 2014 – 2018. Banyakanya sampel dalam penelitian ini adalah 45 yang terdiri dari 9 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini adalah kuantitatif dengan bentuk asosiatif. Adapun metode uji kualitas data yang digunakan adalah Uji Statistik dan Uji Asumsi Klasik dengan menggunakan SPSS 22. Hasil penelitian menunjukkan kepada dua hal, (1) secara simultan komisaris independen, kualitas audit, profitabilitas, leverage, dan sales growth memberi pengaruh signifikan terhadap penghindaran pajak dan (2) secara parsial, masing-masing variable tidak berpengaruh terhadap penghindaran pajak kecuali leverage yang memberi pengaruh positif signifikan.Optimalisasi penerimaan pajak di Indonesia saat ini masih terus diupayakan melihat rendahnya tingkat penerimaan pajak. Salah satu di antara factor penyebabnya adalah banyak perusahaan yang melakukan penghindaran pajak untuk mengurangi beban pajak perusahan miliknya. Tujuan penelitian ini adalah untuk mengetahui pengaruh dewan komisaris independen, kualitas audit, profitalibitas, leverage, dan sales growth terhadap penghindaran pajak, secara simultan dan parsial. Penelitian ini dilakukan dengan data yang diambil dari laporan keuangan tahunan perusahaan manufaktur yang secara periodik mengeluarkan laporan keuangan dengan tahun buku berakhir tanggal 31 desember dan memiliki kelengkapan data sesuai kriteria sampel selama periode penelitian yaitu periode tahun 2014 – 2018. Banyakanya sampel dalam penelitian ini adalah 45 yang terdiri dari 9 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini adalah kuantitatif dengan bentuk asosiatif. Adapun metode uji kualitas data yang digunakan adalah Uji Statistik dan Uji Asumsi Klasik dengan menggunakan SPSS 22. Hasil penelitian menunjukkan kepada dua hal, (1) secara simultan komisaris independen, kualitas audit, profitabilitas, leverage, dan sales growth memberi pengaruh signifikan terhadap penghindaran pajak dan (2) secara parsial, masing-masing variable tidak berpengaruh terhadap penghindaran pajak kecuali leverage yang memberi pengaruh positif signifikan
Algoritma Pembagian Tugas Terdistribusi Multi Kamikaze UAV Dengan Penghindaran Halangan Dinamis Menggunakan Dynamic Artificial Potential Field
No full textOperasi multi-UAV di ruang tiga dimensi selalu berhadapan dengan trade off antara efisiensi lintasan dan waktu tempuh di satu sisi serta margin keselamatan terhadap tabrakan antarpesawat maupun rintangan di sisi lain. Penelitian ini menawarkan kerangka terpadu yang menggabungkan Dynamic Artificial Potential Field dengan Distributed Assignment Switch sehingga penghindaran rintangan dan pembagian tugas berlangsung serempak tanpa koordinator pusat, lalu dievaluasi terhadap Modified Artificial Potential Field sebagai pembanding. Hasil pengujian menunjukkan DAPF menjaga pemisahan antar agen dan mempertahankan jarak ke rintangan sekitar 2.5 kali. Pada lingkungan dengan rintangan statis total lintasan berkurang sekitar sepuluh persen meskipun waktu tempuh sedikit lebih panjang dibanding MAPF. Sebaliknya pada rintangan dinamis MAPF menyelesaikan misi sekitar 26% lebih cepat dan lintasannya hanya 3.6% lebih pendek namun margin keselamatan turun tajam. Integrasi DAPF dan DAS dengan demikian menghasilkan sistem multi UAV yang konsisten mencapai target sekaligus mempertahankan jarak aman dengan kebutuhan komputasi yang tetap realistis untuk operasi daring.
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Multi UAV operation in three dimensional space faces a persistent trade off between path and time efficiency on one hand and safety margins against inter vehicle and obstacle collisions on the other. This study proposes an integrated framework that combines Dynamic Artificial Potential Field with Distributed Assignment Switch so obstacle avoidance and task allocation proceed simultaneously without a central coordinator, and evaluates it against Modified Artificial Potential Field as a baseline. Experiments show that DAPF maintains inter agent separation and obstacle clearance about two and a half times larger. In static obstacle environments the total path length is reduced by roughly 10% although mission time becomes slightly longer than with MAPF. In dynamic obstacle settings MAPF completes the mission about 26% faster and its paths are only 3.6% shorter but the safety margin drops sharply. The integration of DAPF and DAS therefore yields a multi UAV system that consistently reaches its targets while preserving safe separation with computational demands that remain practical for online operation
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
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