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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
Evaluation of the Implementation of Article 23 Income Tax at PT. Taspen (Persero) Manado Branch Office
Get PDFIncome tax is important for the state because it is one of the largest revenues in the State Revenue and Expenditure Budget (APBN). Income tax article 23 is imposed on income derived from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 income tax. Almost every company carries out rental activities from other parties for certain things that are needed to support its operational activities. and the service rental is the object of article 23 income tax. This study aims to determine the suitability between the application of calculation, deduction, deposit, and reporting of income tax article 23 at PT Taspen (Persero) Manado Branch Office with the applicable tax provisions. The type of research used is descriptive qualitative research with the aim of describing in writing the data obtained from interviews and documentation. The results obtained indicate that PT Taspen (Persero) Manado Branch Office has carried out tax obligations in terms of calculating, withholding, depositing and reporting income tax article 23 in accordance with applicable tax provisions
Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa pada Desa Arumamang Kecamatan Kasiruta Barat Kabupaten Halmahera Selatan
Get PDFAbstrak: Alokasi Dana Desa merupakan bagian keuangan desa yang diperoleh dari bagi hasil pajak daerah dan bagian dari dana perimbangan keuangan pusat dan daerah yang diterima oleh kabupaten untuk desa. Penelitian ini bertujuan untuk mengetahui penerapan transparansi dan Akuntabilitas Pemerintah desa pada Desa Arumamang dalam pengelolaan ADD mulai dari tahap penatausahaan, pelaporan, dan petanggungjawaban. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dan kuantitatif yang bersifat deskriptif tujuannya mendeskripsikan pengelolaan ADD di Desa Arumamang yang transparan dan akuntabel berdasarkan hasil wawancara dan dokumen yang diberikan oleh pemerintah desa serta berdasarkan pengamatan selama penelitian. Hasil penelitian ini menunjukkan bahwa penerapan Transparansi dan Akuntabilitas Pemerintah Desa dalam pengelolaan Alokasi Dana Desa belum Transparan dan belum sepenuhnya akuntabel. Hal ini karena pemerintah desa tidak terbuka kepada masyarakat desa juga laporan pertanggungjawaban ADD tidak disampaikan kepada masyarakat desa.
Kata Kunci: Transparansi, Akuntabilitas, Pengelolaan Alokasi Dana Des
Penerapan Pemberian Fasilitas PPH 21 DTP Di Atur Dalam Pasal 2 PMK Nomor 9/PMK.03/2021 Dalam Menunjang Kinerja Pegawai Pada Masa Pandemi Covid-19 Pada PT Angkasa Pura I (PERSERO) Bandar Udara Internasional Sam Ratulangi Manado
Get PDFPandemi covid-19 berdampak pada bidang ketenagakerjaan sampai pada perekonomian Nasional, dalam pemulihan perekonomian Indonesia pemerintah mengeluarkan beberapa paket stimulus ekonomi diantaranya ada paket stimulus fiskal yaitu PPh 21 DTP diatur dalam pasal 2 PMK No 9/PMK.03/2021 yang berlaku 6 bulan : Januari-Juni 2021, tujuannya agar dapat membantu beban ekonomi para pegawai dan juga perusahaan dalam mensejahterakan masyarakat. Pada pelaksanaan perhitungan, pencatatan dan pelaporan PPh 21 DTP diatur dalam pasal 2 PMK No 9/PMK.03/2021 pada perusahaan PT AP 1 Manado telah menerapkan sesuai dengan peraturan yang berlaku. Penelitian ini bertujuan untuk mengetahui penerapan perhitungan, pencatatan, pelaporan PPh 21 DTP dalam menunjang kinerja pegawai pada masa pandemi covid-19 dan penilaian kinerja pegawai. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif, data diperoleh dengan wawancara, observasi dan dokumentasi. Hasil yang diperoleh pada saat penelitian mengenai penerapan PPh 21 DTP dalam menunjang kinerja spegawai pada masa pandemi bahwa perusahan telah menerapkan PMK No 9/PMK.03/2021, namun dalam realisasi atau pengembalian PPh 21 DTP belum dikembalikan kepada pegawai tetapi akan tetap diberikan, sehingga penelitian PPh 21 DTP dalam menunjang kinerja pegawai pada masa pandemi tidak mendukung dan tidak berdampak karena pegawai tidak merasakan secara langsung pemberian insentif PPh 21 DTP dari pemerintah. Penelitian ini memiliki hasil yang mirip dengan penelitian terdahulu yang telah dilakukan oleh Haminati Sharikha Dinahaji yaitu “Pengaruh pemberian insentif terhadap kinerja pustakawan di Perpustakaan Daerah Provinsi Jawa Tengah” dengan hasil analisis data menunjukkan pemberian insentif terhadap kinerja pustakawan tidak begitu signifikan, hanya sebesar 26,7% hal ini dikarenakan pemberian insentif sudah merupakan hak, serta ada factor lainnya yang mungkin juga berpengaruh pada kinerja pustakawan
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
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
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