1,720,961 research outputs found
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
INDONESIAN BANKING PERFORMANCE OF PRE AND POST OF MERGERS AND ACQUISITIONS
Get PDFThe objective of this study to analyse the performance of banks before and after conducting Mergers and Acquisitions (M&A) using a risk approach and how it affects the value of banking companies. Banking performance was analysed from three years before and three years after conducting mergers and acquisitions. To analyse the impact of banking mergers and acquisitions on company value, paired sample t-test and the fixed effect model (FEM) and Random Effect Model (REM) are utilised to test the research hypothesis. The results show that the banking performance after conducting M&A is decreased. This is demonstrated by the improvement in banking value and performance by using variables PBV, Tobin’s q, LDR and COMIN, which increase relatively after mergers and acquisitions, but the ability to generate profits, as measured by ROA is decreased.This is an implication of the combination of large assets that have not been used optimally to generate profits
Determining Factors of Capital Structure and its Effect on the Value of Public Companies in Indonesia
No full textThe purpose of this study is to analyze the determinants of capital structure and how its affect firm value. The sample selected from public companies listed on the IDX which four (4) industries were selected by using stratified and purposive random sampling that have been selected 74 companies with 222 observations from 2017 to 2019. Estimation technique of panel data in this study by using the FEM approach. The results of hypothesis testing reveal that in the first model, three (3) variables that have a significant positive effect on the company\u27s capital structure, namely AUR, LSIZE and ROA. Furthermore, in the second model, the company\u27s capital structure has a negative effect on firm value. This study also reveals that companies tend to use debt as the first alternative when internal sources of funds are insufficient. Investors are advised to be careful in investing their funds in companies that have a very high debt utilization ratio, because in addition to burdening the company\u27s cash flow, the company will also have the potential to lead to bankruptcy if the use of the debt is not managed properly
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
Looking for Empirical Evidence Between Accounting Conservatism and Ownership Structure Towards the Aggressive Tax Avoidance in Public Listed Companies of Indonesia
Get PDFTax aggressiveness is a strategy that still resides in a grey area that is attractive to management for being able to achieve corporate’s and government’s objectives simultaneously. This study aimed to get empirical evidence about the effect of accounting conservatism and ownership structure against aggressive tax avoidance actions on listed manufacturing companies period 2012-2016. The dependent variable in this study is aggressive tax avoidance proxied by the effective tax rate. While the independent variables are accounting conservatism, institutional ownership, managerial ownership and foreign ownership. This study also had a control variable, those are a return on assets (ROA), debt to total asset ratio (DAR) and capital intensity ratio (CIR). Sampling was done by purposive sampling method with a total of 194 samples from 49 companies for five years. The research result of multiple linear regression analysis showed that accounting conservatism and foreign ownership have a significant negative impact against aggressive tax avoidance. Meanwhile, institutional ownership and managerial ownership have no significant impact on aggressive tax avoidance. Keywords: Effective Tax Rate, Accounting Conservatism, Institutional Ownership, Managerial Ownership and Foreign Ownership. JEL Classification: G3, M4 DOI: 10.7176/RJFA/10-10-03 Publication date:May 31st 201
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