1,720,973 research outputs found
Digital Era Challenges and Opportunities of Artificial Intelligence in E-Government and E-Business
Full text linkThe development of the digital era encourages emergence intelligence artificial intelligence (AI) that has open a very big opportunity in improvement e-government and e- business services . In the sector government , intelligence artificial can push improve efficient service to the community with provide automation and analyzing data as well ability taking decision based on data. Services based on this data Not yet covers to throughout the region so that Still need development infrastructure technology that can reach throughout remote parts of Indonesia. Research This use approach studies literature , the author also identified and collected data from various article that examines about digital, AI, E-government and e- business , challenges and opportunities , strengthening infrastructure is also very important For guard personal data security . Author conclude that data security is also one condition For increase sector business that takes advantage of intelligence artificial for safety customer can maximum . Marketing strategy can utilise intelligence artificial with automation its operation so that marketing more effective . even though adoption intelligence artificial Still Lots obstacles , and not yet profitable perpetrator business small medium (SME) thing This happen Because difficulty access technology intelligence artificial . Challenge intelligence artificial , e-government and e- business Policy institutions procurement goods / services government (LKPP) can give solution profitable for SMEs
ANALISIS MULTIDIMENSIONAL TERHADAP PERTIMBANGAN ETIKA. BAGI PRAKTISI PAJAK (Studi empiris pada akuntan yang bekerja di BPKP Perwakilan DIG Jakarta)
Full text linkThis research examines ethical tax practitioners' judgment especially the accountant, under condition of client's pressure as taxpayer to make assertive reports. This is an issue with very difficult moral / ethical consideration, faced by public accountant practitioners in major countries and Indonesia, which income tax is the biggest of the country income used for funding the nation development. MES (Multidimensional Ethic Scale) is used for measuring if the hypothetic behavior is consistent with the five ethical philosophies, i.e. moral equity (individual moral consideration), contractualism, utilitarianism, relativism, and egoism. For the sake of gaining understanding about ethical considerations which are influenced this considerations, MES which was expanded by Reidenbach and Robin (1990,1988) and completed by Cohen et.al (1996,1995a,1993) is used.
Eighty respondents come from BPKP auditor DIG Jakarta I and DIG Jakarta II branch office. Every respondent had read background information i.e. a case, and from every case was described that auditor forced to agree the insistent client position. After checking background information and statement about the taken action , the subject gave the answer by completing the MES. Giving the distinct action is consistent with the latest research which using MES and make sure that all of the subject will answer in the same reinforcer (Flory et al., 1992). The purpose of this research is to recognize the ethics considerations and behaviors of tax practitioners in facing client's pressure.
Analysis from the respondents showed that MES structure supports the whole ethical dimension existence. Ethical consideration regression in the MES dimension shows that ethical judgments was influenced by moral equity, followed by utilitarianism, and contractualism. This found research showed that there is morality perception or honesty in doing consistent action with individual tasks, and contractual duty is the main factor in ethical considerations. This research supports the latest research result, furthermore egoism factor significantly influencing ethical considerations, which was unproved matter. It is possible because the government auditor placing client's position in unable to influence -position economically for the existence of auditor, and afraid in potential risk as the state employees for over-defense the client.Academic references in Indonesia is one of the problem in ethical research for tax practitioners, because it is a new issue in accountant behavior subject. I hope that the next research in the future able to explore another substance such as investigating the client's attitude and auditor attitude in facing law risk which is imposed by profession institution and government institution, and the public accountant is being the part of the subject.
Key Words : Accounting ethics research, Multidimentional ethic scale, Tax practitioner ethical judgemen
Law Enforcement That Ensures The Achievement Sustainable Environment
Full text linkEnvironment life is unity space and all objects , which exist inside it including human beings . Along with increase human , then will need land For settler , place business For fulfil need primary life and secondary . issues damage environment consequence from logging forest . Research objectives This about issue enforcement law environment sustainable living . Research methods with approach legal normative data source from studies literature journals and books as well as document from and damage forest obtained from the internet. Conclusion of enforcement the law that guarantees achievement environment sustainable living , to be effective need collaboration from all party between apparatus enforcer law , government center and regions that have them territory forest . Police as mentor PPNS investigators need existence clarity authority in enforcement law damage environment . Awareness public need built to obey to rules and participate as well as guard environment
Mutu Fisik Biji dan Citarasa Kopi Arabika Hasil Fermentasi Mikrob Probiotik Asal Pencernaan Luwak
No full text<em>Civet coffee is produced through microbial digestion inside the civet’s tenue intestinal and caecum. Therefore, fermented coffee using probiotic microbes isolated from the civet digestive organs presumably will produce coffee with a distinctive flavor and aroma, which is similar to civet coffee. The research aimed to determine the effect of the fermentation period on physical quality of beans and flavor profile of probiotics Arabica coffee. The research was conducted at Belanga and Belantih Village, Kintamani District, Bangli Regency, laboratory of Assessment Institute for Agricultural Technology (AIAT) Bali, laboratory of Indonesian Coffee and Cocoa Research Institute Jember, and laboratory of Indonesian Center for Agricultural Postharvest Research and Development Bogor, from June to December 2013. Fermentation was carried out in 2 phases: (1) fermentation using probiotic microbes isolated from civet’s intestum tenue, (II) fermentation using probiotic microbes isolated from civet’s caecum. The treatments were arranged as follows: </em><em>P1 = fermentation at phases I and II, each for 4 days</em>, <em>P</em><em>2 = fermentation at phases I and II, each for 5 days, P3 = fermentation at phases I and II, each for 6 days, P4 = fermentation at phases I and II, each for 7 days. The result showed that probiotics Arabica coffee has a reasonably good physical quality and met the requirements of SNI 01-2907-2008. The best flavor was obtained in 2 fermentation phases, each for 6 and 7 days with a total score of 81.44 and 80.91, respectively, which then classified as specialty coffee. The qualities shown are better compared to original Arabica civet coffee.</em></jats:p
Isolation of Indigenous Phytophthora palmivora from Indonesia, Their Morphological and Pathogenecity Characterization
No full textAbstract
This experiment aims to know the solar energy efficiency of four clones of cocoa that cultivated under three different shading plants. This experiment has been done from September until December 2013 located at Kaliwining Experiment Farm with characteristic 45 m above sea level, soil type is low humic gley, soil texture is silty clay loam, and climate classification type D based on Scmidht and Fergusson Classification. This experiment used Nested Design as Experimental Design with species of shading plant as main plot which are Teak (Tectona grandis L.), Krete (Cassia surattensis (Burm.) F.), Lamtoro (Leucaena leucocephala L.) and Cocoa clones as sub plot which are Sulawesi 1, Sulawesi 2, KKM 22, KW 165. The observation of solar energy efficiency consists of daily solar radiation intensity, solar radiation intensity above plant, solar radiation intensity under plant, and also plant total dry weight. The experimental result showed that there is differences (heterogenity) between shading location based on homogenity test by Bartlett Method. There are some interaction between the kind of shading plant and clones in parameter of interception efficiency, absorbtion efficiency, the efficiency of solar energy that caught by plant, and solar energy conversion efficiency. The efficiency of solar energy that caught by plant will affect the solar energy conversion efficiency with R2 = 0,86.
Keywords : Solar Energy Efficiency, Cocoa Clones, Shading Plant, Nested Design, Bartlett Metho
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
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