1,720,958 research outputs found
PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP HUBUNGAN ANTARA BELANJA MODAL DENGAN BELANJA PEMELIHARAAN DALAM ANGGARAN DAERAH
Get PDFObjective of this study is to empirically test whether local original incomeand transfer revenue give infl uence to the relation between capital expenditure andmaintenance expenditure in regional government budget. First test showed that reallocal original income give positive effect toward this relation in present year andmaintenance expenditure in next year. This result shows that real local original incomeis considered variable by local government in arranging budget of maintenance inrelation with capital expenditure policy. Second test showedthat transfer revenue haveno positive effect to the relationship between present year capital expenditure andmaintenance expenditure in next year. This result explaining that transfer revenue isnot considered variable during determination of next year maintenance expenditureby local government in relation with present year capital expenditure. This study giveempiric evidence of fl ypaper effect in relation between revenue and regional budget,which suggests that people tend to be effectively spend their revenue that comes fromtheir own effort, than income from other party
Fraud risk assessment and detection of fraud occurrences: examining individual and situational factors of government internal auditors / Mochammad Solichin
Get PDFRegional autonomy is one of Indonesia's main reform agendas aimed at reducing the economic-political gap between the central and local governments. However, in its development, in the two decades since the Reformation era, regional autonomy has been obscured by the fact that there are rampant corruption cases at the regional level. The discovery of cases of irregularities in the management of regional finances by external supervisors raises questions about the role of the internal supervisor, the inspectorate in the local government. Therefore, it is necessary to examine the internal supervisor's role as an internal auditor in detecting possible fraud. Based on the behavioural decision theory and social cognitive theory, this study aims to address the above gaps by examining the behavioural factors (which are classified into two dimensions - individual factors or internal factors and situational factors) that can affect the ability to detect the possibility of fraud occurrence. Data collection was carried out by survey method using a questionnaire. Based on the 149 questionnaire responses collected, the data were analysed using Partial Least Squares of Structural Equation Modelling. The results of this study, testing of antecedent factors that can affect the ability to detect the possibility of fraud show that individual factors (professional skepticism, professional commitment and auditor experience) are significant in influencing the detection of fraud occurrences. This study also shows that fraud risk assessment mediates relationships between individual factors and the detection of fraud occurrences. This study tested the possible moderating effect of situational factors (namely, workload compression and perceived organizational support). The results show that workload compression and perceived organizational support provides evidence of a moderating effect on the relationship between fraud risk assessment and the detection of fraud occurrences. This study makes a significant contribution in confirming the theoretical basis underlying behavioural assessments and adding value to existing knowledge about fraud risk assessment and fraud detection. Expanding studies on assessing internal auditors' behaviour in the context of fraud risk and fraud detection in local governments is expected to form new branches of research in related fields. The theoretical foundation that underlies this research can provide input for further studies by the academic community. In practical terms, these findings can provide a solid framework for local governments and policymakers to improve internal auditors' role related to fraud risk assessment and fraud detection with a better understanding of internal auditors' behaviour. The additional knowledge about fraud risk assessment and fraud detection provided by this study can also provide benefits for other stakeholders such as the central government, regional parliament, and Audit Board of the Republic of Indonesia as external auditors to increase their understanding of government auditors' behaviour in assessing fraud risk to detect fraud occurrences
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
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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