1,720,966 research outputs found

    PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOHI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN SEKRETARIAT DAERAH KABUPATEN ENDE

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    The purpose of this study was to determine the effect of the application of government accounting standards, human resource competencies, information technology utilization, and internal control system on the quality of financial reports of the Regional Secretariat of the Ende Regency. This research uses quantitave research. The population used in the study amounted to 156 respondents. The sample used in this study amounted to 42 respondents using a purposive sampling technique. The results of this study show that the variables of the application of government accounting standars, human resource competencies, information technology utilization, and internal control systems together have a significant impact on the quality of financial reports of the Regional Secretariat of Ende Regency by 64,1%. While the remaining 35,9% is explained by other variables outside the study

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

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    We 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

    Author Index

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    Analisis Kinerja Keuangan Desa Dengan Menggunakan Rasio Keuangan Pada Desa Ranoramba Kecamatan Ende Kabupaten Ende Tahun 2021-2023

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    The purpose of this research is to analyze the financial performance of Ranoramba Village, Ende District, and Ende Regency for the years 2021-2023 based on the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. The sample in this study is the realization report of the village budget of Ranoramba for the years 2021-2023. The data analysis used in this study is quantitative descriptive. The research results show that the financial performance of Ranoramba Village in 2021-2023, based on the independence ratio, is classified as very low; based on the effectiveness ratio, it falls into the ineffective category; based on the efficiency ratio, it is categorized as inefficient; and based on the original village income growth ratio, there is a significant increase in original village income, categorized as high

    Pengaruh Kompetensi Pemerintah Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Di Kecamatan Ende Kabupaten Ende)

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    The research objectives are: 1. To determine the influence of village government competence on accountability in managing village funds in Ende District, Ende Regency. 2. To determine the effect of community participation on accountability in managing village funds in Ende District, Ende Regency. 3. To determine the effect of the use of information technology on the accountability of village fund management in Ende District, Ende Regency. The research method used is a quantitative method. This research was conducted in a village in Ende District, Ende Regency. The sampling technique in this research was purposive sampling so that the sample taken was 84 people. The data collection techniques used in this research are: Observation, Interviews, Questionnaires, Documentation and Literature Study. The results of the hypothesis test can be concluded: 1. Village government competence influences the accountability of village fund management. With a value (β) the regression coefficient of the village government competency variable is 0.143 with tcount > ttable (3.002 > 1.990) and a significance level of 0.004 ttable (2.353 > 1.990) and a significance level of 0.021 ttable (2.870 > 1.990) and a significance level of 0.005 < 0.05

    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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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