1,720,957 research outputs found
Perlakuan Akuntansi Pajak Pertambahan Nilai pada PT. Tiran Makassar
Get PDFThis research aims to determine the suitability of value-added tax accounting actors at PT. Tiran Makassar with accounting treatment according to the VAT Law Number 42 of 2009, this type of research uses quantitative and qualitative data using comparative hypothesis and descriptive methods. Sources of data in this study are primary data consisting of interviews with PT. Tiran Makassar and secondary data in the form of documents from the company, namely, purchasing and sales data, profile, history, and company structure. This study focuses on value-added tax which focuses on purchasing and sales data of PT. Tiran Makassar, The results showed that the comparison of value-added tax accounting treatment at PT. Tiran Makassar and according to the Taxation Law Number 42 of 2009 concerning VAT have not complied with the applicable laws and regulations, where PT. Tiran Makassar in the acquisition of taxable goods (BKP) or taxable services (JKP) whose input tax is collected by the issuance of tax assessments. PT. Tiran Makassar only pays value-added tax (VAT) payable on the acquisition or utilization of taxable goods or taxable services after the issuance of a tax assessment
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
Pemanfaatan media sosial sebagai strategi pemasaran untuk meningkatkan omset bisnis umkm di era digital
No full textPenelitian ini bertujuan untuk menyelidiki bagaimana Usaha Mikro, Kecil, dan Menengah (UMKM) memanfaatkan media sosial sebagai alat untuk meningkatkan omset dan penjualan bisnis mereka. Penelitian ini dilakukan di Kabupaten Sidenreng Rappang, khususnya di kota Pangkajenne, melibatkan 10 informan sebagai sampel penelitian. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan desain penelitian deskriptif. Hasil penelitian menunjukkan bahwa pelaku UMKM telah berhasil menerapkan strategi yang sejalan dengan konsep 4P (Produk, Harga, Tempat, Promosi) dalam upaya pemasaran mereka. Mereka mengadopsi berbagai pendekatan dalam memanfaatkan media sosial, seperti memposting konten di platform media sosial seperti WhatsApp, Facebook, Instagram, dan TikTok. Selain itu, mereka secara aktif membuat video yang menarik untuk menarik perhatian konsumen potensial dan berkolaborasi dengan pembuat konten untuk memperluas jangkauan pemasaran produk mereka. Manfaat yang diidentifikasi dalam penggunaan media sosial meliputi efisiensi dalam proses pemasaran, kerjasama dengan layanan kurir lokal, dan potensi komunikasi tanpa batas antara penjual dan pembeli. Di sisi lain, tantangan yang dihadapi melibatkan masalah konektivitas internet, gangguan dalam penggunaan perangkat seluler, risiko akun media sosial diretas, dan keberadaan pesanan fiktif yang dapat memengaruhi bisnis mereka
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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