1,720,956 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
EVALUASI PENGGUNAAN SATU NILAI TERTENTU (SINGLE AMOUNT) PADA KESIMPULAN NILAI DALAM LAPORAN PENILAIAN MENURUT SE-54/PJ/2016
No full textIn the provisions of General Standard Standar Penilaian Indonesia (SPI) 105 concerning valuation reporting, it is stated that the final value conclusion can be expressed as a single value in rupiah currency. The value conclusion provisions in International Valuation Standards (IVS) are not even explicitly locked in, whether in single or range form. In the Circular Letter (SE) of the Director General of Taxes Number SE-54/PJ/2016, it is stipulated that the value conclusion is expressed in one particular value (a single amount) in rupiah currency units. The research uses normative-empirical research methods with a judicial case study approach and qualitative research with a descriptive analysis approach. The research results show that the value indications produced by the Appraiser can differ from one Appraiser to another. Even with the same market or comparative data, due to adjustment factors and different professional considerations for each Appraiser, it will certainly produce different value indications. Then the phrase "can" in SPI can be interpreted as meaning that it is possible that there are other values besides a single value. Apart from that, it is necessary to adjust the regulations in the form of additional use of interval or range values in the value conclusions in the assessment report by the DJP Appraiser to prevent counterproductive situations in the context of securing tax revenues.Dalam ketentuan Standar Umum Standar Penilaian Indonesia (SPI) 105 tentang Pelaporan Penilaian, disebutkan bahwa Kesimpulan Nilai akhir dapat dinyatakan dalam nilai tunggal dalam mata uang rupiah. Ketentuan Kesimpulan Nilai dalam International Valuation Standards (IVS) bahkan tidak dikunci secara tegas apakah dalam bentuk tunggal atau rentang, sesuai dengan IVS 103 Reporting item 30.1.(f): the conclusion(s) of value and principal reasons for any conclusions reached. Dalam Surat Edaran (SE) Direktur Jenderal Pajak Nomor SE-54/PJ/2016 di mana pada Lampiran I, II, dan III SE tersebut mengatur bahwa Kesimpulan Nilai dinyatakan dalam satu nilai tertentu (single amount) dalam satuan mata uang rupiah. Penelitian menggunakan metode penelitian normatif-empiris dengan pendekatan judicial case study serta menggunakan penelitian kualitatif dengan pendekatan analisis deskriptif. Hasil penelitian menunjukkan bahwa indikasi nilai yang dihasilkan oleh Penilai, dapat berbeda antara Penilai yang satu dengan yang lainnya. Walaupun dengan data pasar/pembanding yang sama, maka karena adanya faktor penyesuaian/adjustment dan pertimbangan profesional yang berbeda dari tiap Penilai, tentu akan menghasilkan indikasi nilai yang berbeda. Kemudian frasa “dapat” dalam SPI dapat diartikan bahwa tidak tertutup kemungkinan adanya nilai lain selain nilai tunggal. Selain itu perlunya penyesuaian regulasi berupa tambahan penggunaan nilai interval/rentang dalam kesimpulan nilai pada laporan penilaian oleh Penilai DJP untuk mencegah situasi kontraproduktif dalam rangka pengamanan penerimaan pajak
Pemeriksaan Pajak Berdasarkan Analisis Kewajaran Usaha Sawit Sesuai SE-27/PJ/2017
No full textTax disputes as a result of tax assessments issued by the Directorate General of Taxes (DGT) are currently relatively increasing, especially in the palm oil business sector. In several cases of tax disputes over tax assessments issued based on an Appraisal Report made by the DGT Appraisal Team according to the technical guidelines in the Director General of Taxes Circular Letter Number SE-27/PJ/2017, there have been variations in appeal decisions. This research uses a normative-empirical analysis approach. The results of the study show that tax assessments issued immediately are only based on the results of the DGT Appraisal Team according to SE-27/PJ/2017 in tax audit activities, namely the Panel of Judges wins the DGT in the event that the Taxpayer is uncooperative in lending documents/if the bookkeeping is declared invalid by The DGT Audit Team cannot be used to calculate the tax payable. While the decision in favor of the taxpayer is if the taxpayer has been cooperative and provided all the data requested by the DGT during the audit, but the DGT cannot prove the link between the results of the Assessment by the DGT Appraisal Team and the books/data provided by the taxpayer. Therefore, the need for proper application by DGT's internal ranks of the guidelines in SE-27/PJ/2017 in order to optimize state revenue.Pemeriksaan sektor usaha sawit dapat dilakukan berdasarkan Laporan Penilaian Tim Penilai Pajak seusai SE-27/PJ/2017. Dalam beberapa kasus sengketa pajak atas SKPKB yang didasari Laporan Penilaian tersebut, terjadi variasi putusan banding. Penelitian menggunakan perbandingan peraturan perundang-undangan dan menggunakan pendekatan analisis normatif-empiris. Hasil penelitian menunjukkan bahwa penggunaan serta-merta hasil penilaian Tim Penilai Pajak sesuai SE-27/PJ/2017 dalam kegiatan pemeriksaan pajak yaitu dipertahankan majelis hakim bila Wajib Pajak tidak kooperatif dalam meminjamkan dokumen/bila pembukuan dinyakatan invalid oleh Tim Pemeriksa Pajak sehingga tidak dapat digunakan untuk menghitung pajak terutang. Oleh karena itu perlunya pemahaman pengaplikasian terbaik oleh stakeholder atas panduan dalam SE-27/PJ/2017 tersebut demi mengoptimalkan penerimaan negara
Urgensi Mewujudkan Pembangunan Berkelanjutan pada Kabupaten Lampung Utara
No full textLampung Utara memerlukan pembangunan berkelanjutan untuk meningkatkan kesejahteraan masyarakat. Karena menjadi salah satu kabupaten tertua di Provinsi Lampung, Lampung Utara seharusnya menjadi kabupaten yang berpengalaman dan maju. Namun fakta yang terjadi tidak sesuai harapan. Penelitian dilakukan sebagai masukan ilmiah untuk membawa kemajuan dan kesejahteraan masyarakat Lampung Utara. Metodologi penelitian yang digunakan yaitu analisis deskriptif menggunakan teknik studi pustaka dan panduan SDGs serta pengalaman daerah lain yang sejenis. Hasil Penelitian menunjukkan bahwa Lampung Utara berada pada kuadran 1 dalam analisis SWOT. Sehingga dibutuhkan sejumlah strategi seperti strategi Bottom-Up dan Top-Down untuk mewujudkan pembangunan berkelanjutan. Dengan dilakukannya sejumlah langkah sesuai hasil penelitian, maka diharapkan tercipta pembangunan yang berkelanjutan untuk membuat Lampung Utara menjadi BETTAH (Bersih, Elok, Tertib, Taqwa, Aman dan Hidup).
Kata Kunci: Lampung Utara; Pembangunan Berkelanjutan; Sejahtera; Strategi; Investasi
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
- …
