1,720,956 research outputs found
Analisis Harga Pokok Produksi Menggunakan Metode Full Costing dan Variabel Costing pada UD Surya Tani di Luwu Utara
No full textThis study aims to determine which method of calculating the cost of production is the most appropriate to be applied in the company. This study uses a case study method that focuses on the analysis of cost calculations in determining the cost of production for 1 kg of rice. This research was conducted using two approaches to determining the cost of production, namely 1.) The full costing method is a method that treats all production costs as product costs regardless of whether the costs are variable or fixed. 2.) the variable costing method, namely the method of determining the cost of production that only includes or charges variable production costs as an element of the cost of production, while fixed production costs are considered as period costs which are directly charged to the income statement. The results of the analysis show that the evaluation of the calculation of the cost of production in the company is not the same as the cost of production which is calculated using the full costing and variable costing methods. Where the cost of production according to the company's estimate is Rp.7,667-, per kg, while the cost of production according to the full costing method is Rp.8,410-, per kg and the cost of production using the variable costing method is Rp.8,294-, per kg. The difference in the cost of production estimated by the company with the other two methods occurs because the cost calculations carried out by the company are not accurate because they do not calculate factory overhead costs as a whole such as depreciation of buildings and other equipment
Analisis Dampak Sosial dan Ekonomi Pembangunan Infrastruktur di Desa Buntu Tepedo, Kecamatan Sabbang Kabupaten Luwu Utara
No full textThe infrastructure development program aims to overcome accessibility problems and improve the quality of life of people in remote villages. This research focuses on analyzing the social and economic impacts caused by infrastructure development in Buntu Terpedo Village as well as evaluating changes that occur in community welfare. Using a qualitative approach, data collection methods include in-depth interviews with the community, field observations, and focus group discussions (FGD). The research results show that infrastructure development has a significant impact in increasing community mobility, access to education and better health services, as well as encouraging improvements in the local economy which in turn contributes to reducing poverty. However, challenges related to infrastructure management and maintenance as well as obstacles in the level of community participation were also found. This research provides insight into the importance of infrastructure development in accelerating social and economic transformation in rural areas, as well as providing recommendations for sustainable development policies.Keywords : Social Impact, Economic Impact, Infrastructure Development, Equal Developmen
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
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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