1,720,958 research outputs found
Regional Growth and Fiscal Decentralization a Case of Indonesia
Get PDFDecentralization in Indonesia has two distinguished characteristics in term of separation of functions and government funding. Indonesian decentralization law leaves central government with six functions: foreign affairs, defense, national security, judicial, fiscal and monetary, and religion, while local governments have to deliver other public goods to its local constituents. In terms of government funding, central government is obligated to transfer intragovernmental transfer fund to local government to support them to accomplish their functions in the form of balancing funds. This study offers new perspective on the relationship between decentralization and economic growth by exploring two different measures of regional gross domestic product (RGDP) use in Indonesia national account, such as RGDP to capture contributions of oil and gas revenue and RGDP without oil. The purpose is to level the playing field of all local government in provincial level without the influence of income from oil and gas sector. This paper employs two measurements of fiscal decentralization such as revenue decentralization and expenditure decentralization that captures both sides of local government budget. Other regional growth determinants such as demographic variables, infrastructures, government size, local economy structure, trading size in local economy, and level of investment also employed in this study. Using 33 provincial level data within the period 2000-2014 and GMM Arellano Bond estimation, this study finds out interesting result that fiscal decentralization works in opposite way toward regional growth when it measures with total output. On the revenue side, this create an incentive for poor region to remain poor and be eligible for intragovernmental transfer.On the expenditure side, intragovernmental transfer may create moral hazard on poor local government in the form of inefficient public spending. Opposite result is obtained when the study level the playing field for all local government. Both revenue and expenditure seem able to encourage growth. On the revenue side, intragovernmental transfer able to address the growth activity which confirmed by the positive and significant result of expenditure decentralization measure. Several policy implications are suggested based on the result such as: introducing reward and punishment mechanism for local government budget, relaxing tax and retribution base of local government, and introducing compulsory investment/saving for resource rich region to handle the aforementioned issues
Essays on fiscal decentralization, regional income inequality and local public goods provision: The case of Indonesia
No full text早大学位記番号:新853
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
Transfer Pricing, Income Smoothing, Audit Committee, and Tax Avoidance: Examining the Moderating Effect of Fincancial Constraint
Get PDFThis study examines the influence of transfer pricing aggressiveness, income smoothing, and audit committee on tax avoidance, with financial constraints serving as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. Using a quantitative approach, the research utilizes secondary data derived from companies’ annual financial statements. A total of 61 companies were selected through purposive sampling, resulting in 366 firm-year observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4 to evaluate both direct and moderating relationships among variables. The empirical results show that transfer pricing aggressiveness has a positive yet insignificant effect on tax avoidance, suggesting that regulatory enforcement, such as mandatory transfer pricing documentation, may reduce the opportunity to exploit related-party transactions for tax benefits. Income smoothing and audit committee also show negative and insignificant effects, indicating that neither practice plays a dominant role in influencing tax avoidance behavior. In contrast, financial constraints exhibit a negative and significant effect on tax avoidance, implying that financially constrained firms tend to adopt more conservative tax strategies due to limited resources and higher risk considerations. However, financial constraints fail to moderate the relationships between each independent variable and tax avoidance. These findings provide insights for regulators, policymakers, and practitioners on understanding the determinants of tax avoidance and highlight the importance of financial conditions in shaping corporate tax behavio
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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