1,720,965 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Implementasi Kewajiban Perpajakan Orang Pribadi Dari Penghasilan Multi Profesi
Full text linkOne of the main objectives of making this Final Project Report is to find out whether the Implementation of Calculation, Depositing and Reporting of Annual Personal Tax Return on Income Originating from Mr. X\u27s Multi Profession in 2019. And to achieve that goal, the writer has observed and cited documents. From the observations made by the author, it can be concluded that the Implementation of Calculation, Depositing and Reporting of Annual Annual Personal Tax Returns Income originating fromMr. X\u27s Multi Profession in 2019 is not in accordance with the provisions ofthe Law and Regulation of the Minister of Finance. Because it is not appropriate, the authors suggest that Mr. X do the Correction 1 tax returnfor the mistakes and problems faced by Mr. X in his taxation obligations
Upaya-Upaya Extra Effort Dirjend. Pajak Terhadap Optimalisasi Tingkat Kepatuhan Penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi Tahun 2020
Full text linkThe contribution of the Directorate General of Taxes\u27 extra efforts toward optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 is discussed in this Final Project Report. The goal of this final project is to see if the Directorate General of Taxes is making any extra efforts to improve the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020, given that the COVID-19 pandemic storm is expected to hit Indonesia in that year. The author\u27s observation method is qualitative observation, which is based on document studies, interviews, and informants. According to the author\u27s observations, the Directorate General of Taxes\u27 extra effort towards optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 has made a significant contribution, such that even during the COVID-19 pandemic, the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020 has increased due to the intensive efforts made by the Directorate General of Taxes.Laporan Tugas Akhir ini membahas mengenai kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020. Tujuan penulisan ini dilakukan untuk mengetahui adakah kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020, mengingat tahun 2020 badai pandemi COVID-19 sedang melanda Indonesia. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan.Berdasarkan hasil pengamatan penulis upaya- upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020 memiliki kontribusi yang nyata, sehingga meskipun di tengah pandemi COVID-19, tingkat kepatuhan penyampaian SPT Tahunan PPh WP Badan dan Orang Pribadi di tahun 2020 mengalami kenaikan dikarenakan upaya-upaya yang gencar dilakukan oleh Direktorat Jenderal Pajak
Variations on the Author
Full text link“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
Full text linkWe 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
Full text linkWe 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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