1,720,967 research outputs found

    Pengaruh Harga Transfer, Ukuran Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Sektor Energi Yang Terdaftar di BEI 2019 – 2022

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    Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui website resmi Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling sehingga dapat diperoleh sebanyak 18 perusahaan dari 83 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan jumlah observasi sebanyak 72 sampel data. Pengolahan data dalam penelitian ini menggunakan Eviews 12. Hasilpenelitian ini menunjukkan bahwa harga transfer tidak berpengaruh terhadap penghindaran pajak, ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, dan profitabilitas tidak berpengaruh terhadap penghindaran pajak

    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

    Efektivitas Teknik Pembelajaran Berbasis Multimedia Terhadap Kualitas Pembelajaran PAI di SD INP. 12/79 Jeppe’e Kecamatan Tanete Riattang Barat Kabupaten Bone

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    This study examines the effectiveness of Multimedia-based learning techniques on the quality of PAI learning in elementary school. Research is included in the type of experimentation closely in testing a hypothesis in order to find influence, relationships, or differences in changes to the group subject to treatment. Research location of SD INP. 12/79 Jeppe'e Tanete Riattang West District Bone research results showed that the results of the learning scores of students of SD INP grade VI. 12/79 Jeppe'e Tanete Riattang West District Bone District, both Pretes score and postes student grade experiments as well as score pretes and postes control classes can be noted that the calculated T score obtained by 8.266 with Sig (2 tailed) = 0.000. At a significant level of 95% with D. B. 25 acquired t table = 1.71. So, T count (8.266) > T table (1.71) or sig (2 tailed) (0.000) < (0.05). Based on the above calculations, H0 is rejected and H1 is accepted. Thus, it is found that the multimedia-based learning techniques have a positive influence on the improvement of learning outcomes of class VI students in PIE learning at SD INP. 12/79 Jeppe'e Tanete Riattang West (H1) subdistrict. The average student PIE study that follows learning with multimedia-based learning techniques is higher than the average learning outcomes of students who do not follow multimedia-based learning techniques. Thus, the results of the PAI learning in SD INP. 12/79 Jeppe'e Tanete Riattang West Sub-district which follows learning with multimedia-based learning techniques is higher than that of students who follow PAI learning with other techniques.Penelitian ini menguji efektivitas teknik pembelajaran berbasis Multimedia pada kualitas pembelajaran PAI di sekolah dasar. Penelitian termasuk dalam jenis eksperimen yang dekat dalam menguji hipotesis untuk menemukan pengaruh, hubungan, atau perbedaan dalam perubahan pada kelompok yang menjalani pengobatan. Lokasi penelitian SD INP. 12/79 Hasil penelitian Jeppe'e Tanete Riattang District District Bone menunjukkan bahwa hasil skor pembelajaran siswa SD INP kelas VI. 12/79 Jeppe'e Tanete Riattang Distrik Tulang Barat Distrik, baik skor Pretes dan postes kelas eksperimen siswa maupun skor pretes dan kelas kontrol postingan dapat dicatat bahwa skor T yang dihitung diperoleh sebesar 8,266 dengan Sig (2 tailed) = 0,000. Pada tingkat signifikan 95% dengan D. B. 25 diperoleh t tabel = 1.71. Jadi, T hitung (8,266)> T tabel (1,71) atau sig (2 tailed) (0,000) <(0,05). Berdasarkan perhitungan di atas, H0 ditolak dan H1 diterima. Dengan demikian, ditemukan bahwa teknik pembelajaran berbasis multimedia memiliki pengaruh positif pada peningkatan hasil belajar siswa kelas VI dalam pembelajaran PIE di SD INP. 12/79 Kecamatan Jeppe'e Tanete Riattang Barat (H1). Rata-rata studi PIE siswa yang mengikuti pembelajaran dengan teknik pembelajaran berbasis multimedia lebih tinggi daripada rata-rata hasil belajar siswa yang tidak mengikuti teknik pembelajaran berbasis multimedia. Dengan demikian, hasil pembelajaran PAI di SD INP. 12/79 Jeppe'e Tanete Riattang, Kecamatan Barat yang mengikuti pembelajaran dengan teknik pembelajaran berbasis multimedia lebih tinggi daripada siswa yang mengikuti pembelajaran PAI dengan teknik lain

    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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    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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