1,720,955 research outputs found
Rational Choice Theory as a Philosophical Basis for Voluntary Disclosure of Anti-Fraud Policy
No full textThe disclosure of anti-fraud policies by non-financial companies in Indonesia is still voluntary, unlike that of financial and banking companies that which are required to make such disclosures. In the context of voluntary disclosure of anti-fraud policies, rational choice theory assumes that companies will make disclosure if the benefits are perceived to outweigh the risks. However, in reality, non-economic motives additionally take a role in decisions pertaining to this disclosure, in addition to rational ones. This research criticizes the rational choice theory by exploring whether voluntary disclosure decisions by non-financial companies are genuinely rational or influenced by significant non-economic factors such as moral, cultural, and corporate image. This research provides a new perspective for non-financial companies in Indonesia to consider non-economic factors in decision-making regarding the disclosure of anti-fraud policies and to develop views in the philosophy of economics on the importance of social and moral factors in economic decision-making about transparency and accountability. This study concerns the economic rationality assumption in the voluntary disclosure of anti-fraud measures by non-financial enterprises in Indonesia, emphasizing the importance of social and organizational culture elements. The findings indicate that a purely rational approach may not always be effective, underlining the importance of integrating ethical ideals and economic philosophy to promote transparency motivated by moral principles rather than financial gain
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
APPROPRIASI TEORI KRITIS OLEH PARA PEMIKIR MUSLIM
Full text linkCritical Theory, especially of the Frankfurt School variant, is one of the theoretical and methodological lenses used quite often by contemporary Islamic thinkers. One thinker who is explicit in his adoption and adaptation of the thinking of the Frankfurt School is Fawzia Gilani-Williams who proposes an "Islamic Critical Theory". This article responds to her thought and at the same time departs from it to explore further the acceptance of this neo-Marxist thought in the discourse developed by Muslim intellectuals. At the same time, this article provides a response to the Islamization project of this idea, but also shows that at the most basic critical point, there is a parallelism between the Islamic ideals and the ideological ideals of the Frankfurt School Critical Theory
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
Aliran Filsafat Hukum Sebagai Cara Pandang (Worldview) Hakim Dalam Menjatuhkan Putusan Pidana
Full text linkThe development of modern legal science requires a strong philosophical foundation to address the complexities of contemporary legal issues. The philosophy of law functions not only as a theoretical reflection but also as a fundamental basis for building legal theory and judicial practice. This study aims to examine the role of the philosophy of law in the development of legal science and theory, and how various schools of the philosophy of law, including Natural Law, Utilitarianism, the Historical School, Sociological Jurisprudence, Legal Realism, Critical Legal Studies (CLS), Feminist Legal Theory (FLT), Responsive Law, and Progressive Law, shape judges' worldviews in delivering criminal verdicts. This research uses a juridical-philosophical method with a conceptual and normative approach. The results show that the philosophy of law plays a central role in testing the validity, methodology, and truth within legal science. Moreover, the application of various legal thought schools enables judges to balance legal certainty with substantive justice, while considering social dynamics and the moral values of society. This study concludes that the philosophy of law is not only a theoretical framework but also serves as an integral worldview for judges in enforcing law that is just and responsive to social changes.Perkembangan ilmu hukum modern memerlukan landasan filosofis yang kuat untuk mengatasi kompleksitas permasalahan hukum kontemporer. Filsafat hukum berfungsi tidak hanya sebagai refleksi teoretis tetapi juga sebagai dasar yang fundamental dalam membangun teori hukum dan praktik peradilan. Penelitian ini bertujuan untuk mengkaji peran filsafat hukum dalam pengembangan ilmu hukum dan teori hukum, serta bagaimana berbagai aliran filsafat hukum, termasuk Hukum Kodrat, Utilitarianisme, Mazhab Sejarah, Sociological Jurisprudence, Realisme Hukum, Critical Legal Studies (CLS), Feminist Legal Theory (FLT), Hukum Responsif, dan Hukum Progresif, membentuk pandangan dunia hakim dalam menjatuhkan putusan pidana. Penelitian ini menggunakan metode yuridis-filosofis dengan pendekatan konseptual dan normatif. Hasil penelitian menunjukkan bahwa filsafat hukum memainkan peran sentral dalam menguji validitas, metodologi, dan kebenaran dalam ilmu hukum. Selain itu, penerapan berbagai aliran pemikiran hukum memungkinkan hakim untuk menyeimbangkan kepastian hukum dengan keadilan substantif, dengan mempertimbangkan dinamika sosial dan nilai-nilai moral masyarakat. Penelitian ini menyimpulkan bahwa filsafat hukum bukan hanya kerangka teoretis, tetapi juga menjadi pandangan dunia integral bagi hakim dalam menegakkan hukum yang adil dan responsif terhadap perubahan sosial
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