1,720,958 research outputs found
Pengaruh Sistem Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Fraud Pengadaan Barang dan Jasa
Get PDFThe background of this research is that the procurement of goods and services has a high level of vulnerability to allow inefficiencies and ineffectiveness to occur and become a venue for fraud, one of which is the practice of bribery. The purpose of this research is to find out whether the Internal Control System and Whistleblowing System impact on prevention Fraud Procurement of goods and services at two state-owned companies in the city of Bandung. The research method used is quantitative research with a survey approach. The population in this study were employees of the Internal Control Unit Division, the Procurement Division and the Accounting Division at PT Pindad (Persero) and PT Dirgantara Indonesia (Persero). The results of the research show that the internal control system and whistleblowing system effect on prevention fraud procurement of goods and services either partially or simultaneously. The conclusion of this research is the higher the level of the Internal Control System and the Whistleblowing System, the higher the level of Goods and Services Procurement Fraud Prevention
THE EFFECT OF COMPANY PROFITABILITY AND SUSTAINABILITY REPORT DISCLOSURE ON INVESTOR REACTION (State-Owned Companies Listed On Indonesia Stock Exchange for The Period 2017-2021)
Get PDFResearchers are interested in examining the topic of how investors react to corporate sustainability disclosure information and company profitability which then becomes a direct driving factor related to investor reactions as the topic under study. The extent of corporate sustainability report disclosure is an increasingly common discourse in the business world in Indonesia, where this phenomenon is triggered by the increasingly globalized trend regarding corporate sustainability practices in business. Research on investor reactions as influenced by corporate profitability and the extent of sustainability report disclosure has produced different findings. The sample in this study is state-owned companies in Indonesia listed on the Indonesia Stock Exchange in 2017-2022 whose annual reports contain corporate sustainability activities and can be accessed through the IDX website, using purposive sampling technique. The analysis technique used in this study is descriptive analysis to provide an overview of the research variables and multiple regression analysis to determine the effect of profitability and corporate sustainability disclosures on investor reactions
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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