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Hukum Penyelesaian sengketa utang piutang perusahaan didalam dan diluar proses pengadilan
No full textxiv.; 304 hal.; bibl.; 19 c
Hukum Penyelesaian Sengketa Hutang Piutang Perusahaan di dalam dan luar proses pengadilan
No full textxiii.; 304 Hal.; ill.; 19 c
Hukum penyelesaian sengketa utang piutang perusahaan di dalam dan di luar proses pengadilan/ Sitompul
No full textxiv, 304 hal.; 23 c
Konstitusionalitas Pelunasan Utang Pajak Perusahaan Pailit Berdasarkan Putusan Pengadilan
Get PDFThe decision of the Constitutional Court Number 41/PUU-XVIII/2020 states that the appointment of the management as a representative of a taxpayer in the form of an entity aims to guarantee certainty that the actions of a legal entity can be held accountable, equivalent to the guarantee of the right of a legal entity to do or not to do something for the sake of the legal entity in question (which incidentally ends up in the interests of the management and shareholders). The management is the main party who is held accountable for the actions/actions of a legal entity because the management operates it in a daily basis. The imposition of responsibilities of a legal entity (which cannot do anything without human assistance) to a person or group of management is not contrary to the 1945 Constitution. Likewise in the case of corporate tax obligations, the provisions that impose the settlement of an entity\u27s tax obligations (debts) bankrupt company tax) to the management of the agency represented by the curator is in accordance with the 1945 Constitution. In accordance to Article 32 paragraph (2) of the KUP Law with the norms of the 1945 Constitution, especially in terms of providing protection and fair legal certainty to all parties interacting with legal entities, including the Applicant who is the administrator of the legal entity, as guaranteed by Article 28D paragraph (1) of the 1945 Constitution. One form of the rights of the parties that interacts with legal entities is the right of the state to receive payment of taxes from a certain legal entity through a party or person acting as the administrator of the legal entity. This article discusses the constitutionality of paying tax debts to companies that declared bankrupt by a court decision
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
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