A Descriptive Analysis of the Content and Contributors of Behavioral Research In Accounting 1989–1998

2001 ◽  
Vol 13 (1) ◽  
pp. 253-278 ◽  
Author(s):  
Michael Meyer ◽  
John T. Rigsby

This paper provides a description of the topical content and research methods used in BRIA during its first ten years using a modified Birnberg and Shields (1989) taxonomy of the “schools” of behavioral research, leading to an analysis of the impact of BRIA on the accounting literature. The authors and their schools of affiliation and degree are then examined. Next, cites used in BRIA are analyzed, and the most-cited authors, articles, and journals are indicated. The journals cited in BRIA are also ranked, both by total citation count over the ten-year period, and using a modal citation age in BRIA of four years, to show a change in the citation pattern in BRIA. In addition, we examine the extent to which BRIA is cited in four leading accounting journals, i.e., The Accounting Review; Contemporary Accounting Research; Accounting, Organizations and Society; and Auditing: A Journal of Practice & Theory. Finally, findings and conclusions of the study are discussed.

Author(s):  
Pradeep M.D.

Human beings possess instinct of inquisitiveness in cases of confronting with the unknown aspects of life which probe to attain greater understanding on such uncertainty. This inquisitiveness is the method which man employs for obtaining knowledge is termed as research. It is the art of scientific enquiry into new facts conducted in any branch of knowledge. Generally, Research is the movement from the known towards the unknown to be called as the voyage of discovery. It originally contributes to the existing stock of knowledge facilitating its advancement. Truth is pursued with the help of study, observation, comparison and experiment. Systematic study of the law through doctrinal and non-doctrinal research methods considers to be the socio-legal studies aiming to analyze the impact of legal mechanism on the social system. This paper introduces into the fundamentals of legal research, socio-legal studies, conceptual framework on doctrinal research, steps of doctrinal studies, limitations and differences between doctrinal and non-doctrinal legal research methods.


2020 ◽  
Author(s):  
Vahid Jalili ◽  
Dave Clements ◽  
Björn Grüning ◽  
Daniel Blankenberg ◽  
Jeremy Goecks

AbstractA growing number of biomedical methods and protocols are being disseminated as open-source software packages. When put in concert with other packages, they can execute in-depth and comprehensive computational pipelines. Therefore, their integration with other software packages plays a prominent role in their adoption in addition to their availability. Accordingly, package management systems are developed to standardize the discovery and integration of software packages. Here we study the impact of package management systems on software dissemination and their scholarly recognition. We study the citation pattern of more than 18,000 scholarly papers referenced by more than 23,000 software packages hosted by Bioconda, Bioconductor, BioTools, and ToolShed—the package management systems primarily used by the Bioinformatics community. Our results suggest that there is significant evidence that the scholarly papers’ citation count increases after their respective software was published to package management systems. Additionally, our results show that the impact of different package management systems on the scholarly papers’ recognition is of the same magnitude. These results may motivate scientists to distribute their software via package management systems, facilitating the composition of computational pipelines and helping reduce redundancy in package development.Significance StatementSoftware packages are the building blocks of computational pipelines. A myriad of packages are developed; however, the lack of integration and discovery standards hinders their adoption, leaving most scientists’ scholarly contributions unrecognized. Package management systems are developed to facilitate software dissemination and integration. However, developing software to meet their code and packaging standards is an involved process. Therefore, our study results on the significant impact of the package management systems on scholarly paper’s recognition can motivate scientists to invest in disseminating their software via package management systems. Dissemination of more software via package management systems will lead to a more straightforward composition of computational pipelines and less redundancy in software packages.


2019 ◽  
Vol 6 (2) ◽  
pp. 35
Author(s):  
Fitri Handayani ◽  
Mustari Bosra

Penelitian ini bertujuan untuk mengetahui latar belakang legalisasi Lotto di Makassar, dinamika penyelenggaraan Lotto di Makassar, serta dampak legalisasi Lotto dalam kehidupan masyarakat Makassar. Penelitian ini merupakan penelitian deskriptif-analisis dengan menggunakan metode penelitian sejarah melalui tahap heurisik, kritik, interpretasi dan historiografi. Hasil penelitian yang disajikan dalam tulisan ini menunjukkan bahwa Pola dasar pembangunan daerah Kotamadya Makassar yang berisikan pemberantasan kemiskinan, kebodohan dan kemelaratan (3K) sesuai dengan PELITA terhambat karena kurangnya dana. Walikota Kotamadya Makassar pada saat itu, H.M. Dg. Patompo mencari jalan keluar dengan mengumpulkan dana pembangunan inkonvensional berupa pajak perjudian dengan memilih Lotere Totalisator (Lotto) yang saat itu marak diselenggarakan di Kota lain. Dari hasil penelitian ini dapat disimpulkan bahwa penyelenggaraan Lotto di Makassar pada satu sisi mampu membantu menambah pendapatan asli daerah, namun pada sisi lain Lotto ini juga menjadi virus yang membuat pemikiran spekulatif berkembang dikalangan masyarakat yaitu dengan mendapatkan untung dari hasil Lotto tanpa harus bekerja keras dan juga menghilangkan budaya siri’ yang dianut oleh masyarakat Bugis Makassar.Kata Kunci: Lotto, Makassar, dan PajakThis study aims to determine the background of Lotto legalization in Makassar, the dynamics of the implementation of Lotto in Makassar, and the impact of Lotto legalization on the lives of Makassar people. This research is a descriptive-analysis study using historical research methods through the heurisic, criticism, interpretation and historiography stages. The results of the study presented in this paper show that the basic pattern of regional development in the Municipality of Makassar which contains poverty, ignorance and poverty (3K) in accordance with PELITA is hampered due to lack of funds. The Mayor of Makassar Municipality at the time, H.M. Dg. Patompo sought a way out by collecting unconventional development funds in the form of a gambling tax by selecting Lottery Totalisator (Lotto), which at that time was rife in other cities. From the results of this study it can be concluded that the implementation of Lotto in Makassar on the one hand is able to help increase local original income, but on the other hand this Lotto is also a virus that makes speculative thinking develop among the community by getting profits from Lotto results without having to work hard and also eliminating siri’ culture adhered to by the Bugis Makassar community.Keywords: Lotto, Makassar and Tax 


2020 ◽  
Vol 5 (1) ◽  
pp. 27-47
Author(s):  
Sitti Aisyah. M Aisyah ◽  
Sappaemi

The Corona virus pandemic exploited by irresponsible elements.  They do a cunning business strategy, which is to hoard goods, in fiqhi terms known as iḥtikār. In the Islamic view, iḥtikār is a prohibited business practice and will be met with a painful punishment in the afterlife.  The purpose of this paper is to provide an understanding about the impact of COVID 19 on the practice of buying and selling (iḥtikār).  This paper uses qualitative research methods in the form of library reseach using the shar'i approach.  From this study it can be concluded that the behavior of hoarding goods with the aim of reselling them at high prices to obtain large profits.  In Islamic Shari'ah, iḥtikār‘s law is haram because it contains elements that harm others.  This is very clearly stated in QS al-Humazah/109: 1-2 and punished by sin as stipulated in the hadith of the Messenger of Allah.


Sains Insani ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 12-16
Author(s):  
Mohammad Tawfik Yaakub ◽  
Osman Md Rasip

This article discusses impact of UMNO-PAS political cooperation towards Islamic development in Malaysia from 1973 until 1978. The success of political cooperation in 1973 was the result of both UMNO’s leader, Tun Abdul Razak and PAS’s leader, Asri Muda willingness to explore a new political approach compared to what was being practiced at that time. Both leaders then started the development of a government known as the ‘Cooperation Government’ with the combination of UMNO and PAS in 1973 and later on, the development of the National Front’s (BN) Coalition Government in 1974. The Islamic religion benefits the most from the development of the Coalition Government which is a favourable gain for the Malays in Malaysia. Henceforth, this article will discuss in detail on the impact of the political cooperation between UMNO and PAS within the cooperation period. The methods used for this research is by interview and also by referring to secondary sources which are analyzed in a historical descriptive manner that is normally practiced in historical research. At the end of this research it is established that there are profound impacts to the Islamic religion within the UMNO-PAS cooperation period within 1973 to 1978 for example, the television and radio station beginning starting their programmes with the recitation from Quranic verses, the promulgation of ‘Adhan, alcohols are no longer served in official government’s function, lottery companies are not allowed to promote and announce the lottery results in official government’s media, the establishment of Islamic institution, the strengthening of Islamic education and the appropriate change in the relevant ministry’s symbols. This article can be utilized by subsequent researchers who wish to study the impact of political cooperation between UMNO and PAS. Keywords: political cooperation, UMNO-PAS, cooperation government ABTRAK:Makalah ini membincangkan mengenai impak kerjasama politik UMNO-PAS terhadap perkembangan Islam di Malaysia dari tahun 1973 hingga 1978. Kerjasama politik yang berjaya dibentuk bermula pada tahun 1973 adalah hasil daripada kesediaan Tun Abdul Razak dengan Mohd Asri Muda yang menerajui UMNO dan PAS pada ketika itu mencetuskan perubahan corak berpolitik yang berbeza berbanding sebelumnya. Maka, kedua-dua pemimpin ini kemudiannya merintis pembentukan sebuah kerajaan yang menggabungkan UMNO dengan PAS menerusi Kerajaan Campuran pada tahun 1973 dan Kerajaan Gabungan Barisan Nasional (BN) pada tahun 1974. Hasil daripada kejayaan penubuhan kedua-dua kerajaan ini, perkembangan Islam di negara ini bertambah pesat dan dapat dimanfaatkan oleh keseluruhan orang Melayu di Malaysia. Justeru, artikel ini membincangkan secara terperinci impak kerjasama politik antara UMNO dengan PAS dalam tempoh kerjasama politik berkenaan. Penyelidikan ini menggunapakai kaedah temubual dan menyorot sejumlah sumber sekunder yang kemudiannya dianalisis secara deskriptif sejarah (historical descriptive analysis) yang lazimnya dipraktikkan dalam kajian sejarah. Hasil kajian ini mendapati terdapat impak-impak jelas terhadap perkembangan Islam di negara ini sepanjang tempoh kerjasama politik antara UMNO dengan PAS dari tahun 1973 hingga 1978. Antara impak-impak tersebut ialah permulaan siaran televisyen dan radio dengan bacaan ayat-ayat suci Al-Quran, mengumandangkan suara azan, penghapusan arak dalam majlis-majlis kerajaan, penghapusan promosi dan keputusan judi di media kerajaan, penubuhan institusi Islam, pemerkasaan pendidikan Islam dan penukaran simbol institisu kerajaan. Akhirnya, artikel ini dapat dimanfaatkan oleh penyelidik-penyelidik berikutnya untuk menilai impak kerjasama politik antara UMNO dengan PAS.Kata kunci: kerjasama politik, UMNO-PAS, kerajaan campuran


2018 ◽  
Author(s):  
Dave L Dixon ◽  
William L Baker

BACKGROUND The impact and quality of a faculty members publications is a key factor in promotion and tenure decisions and career advancement. Traditional measures, including citation counts and journal impact factor, have notable limitations. Since 2010, alternative metrics have been proposed as another means of assessing the impact and quality of scholarly work. The Altmetric Attention Score is an objective score frequently used to determine the immediate reach of a published work across the web, including news outlets, blogs, social media, and more. Several studies evaluating the correlation between the Altmetric Attention Score and number of citations have found mixed results and may be discipline-specific. OBJECTIVE To determine the correlation between higher Altmetric Attention Scores and citation count for journal articles published in major pharmacy journals. METHODS This cross-sectional study evaluated articles from major pharmacy journals ranked in the top 10% according to the Altmetric Attention Score. Sources of attention that determined the Altmetric Attention Score were obtained, as well each articles open access status, article type, study design, and topic. Correlation between journal characteristics, including the Altmetric Attention Score and number of citations, was assessed using the Spearman’s correlation test. A Kruskal-Wallis 1-way analysis of variance (ANOVA) was used to compare the Altmetric Attention Scores between journals. RESULTS Six major pharmacy journals were identified. A total of 1,376 articles were published in 2017 and 137 of these represented the top 10% with the highest Altmetric Attention Scores. The median Altmetric Attention Score was 19 (IQR 15-28). Twitter and Mendeley were the most common sources of attention. Over half (56.2%) of the articles were original investigations and 49.8% were either cross-sectional, qualitative, or cohort studies. No significant correlation was found between the Altmetric Attention Score and citation count (rs=0.07, P = 0.485). Mendeley was the only attention source that correlated with the number of citations (rs=0.486, P<0.001). The median Altmetric Attention Score varied widely between each journal (P<0.001). CONCLUSIONS The overall median Altmetric Attention score of 19 suggests articles published in major pharmacy journals are near the top 5% of all scientific output. However, we found no correlation between the Altmetric Attention Score and number of citations for articles published in major pharmacy journals in the year 2017.


2018 ◽  
Author(s):  
Edmund W. J. Lee ◽  
Han Zheng ◽  
Htet Htet Aung ◽  
Megha Rani Aroor ◽  
Chen Li ◽  
...  

BACKGROUND Promoting safety and health awareness and mitigating risks are of paramount importance to companies in high-risk industries. Yet, there are very few studies that have synthesized findings from existing online workplace safety and health literature to identify what are the key factors that are related to (a) safety awareness, (b) safety risks, (c) health awareness, and (d) health risks. OBJECTIVE As one of the first systematic reviews in the area of workplace health and safety, this study aims to identify the factors related to safety and health awareness as well as risks, and systematically map these factors within three levels: organizational, cultural, and individual level. Also, this review aims to assess the impact of these workplace safety and health publications in both academic (e.g., academic databases, Mendeley, and PlumX) and non-academic settings (e.g., social media platform). METHODS The systematic review was conducted in line with procedures recommended by Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA). First, Proquest, ScienceDirect and Scopus were identified as suitable databases for the systematic review. Second, after inputting search queries related to safety and health awareness and risks, the articles were evaluated based on a set of inclusion and exclusion criteria. Third, the factors identified in the included articles were coded systematically. Fourth, the research team assessed the impact of the articles through a combination of traditional and new metric analysis methods: citation count, Altmetric Attention Score, Mendeley readers count, usage count, and capture count. RESULTS Out of a total of 4,831 articles retrieved from the three databases, 51 articles were included in the final sample and were systematically coded. The results revealed six categories of organizational (management commitment, management support, organizational safety communication, safety management systems, physical work environment, and organizational environment), two cultural (interpersonal support and organizational culture), and four individual (perception, motivation, attitude and behavior) level factors that relate to safety and health awareness and risk. In terms of impact, the relationship between citation count and the various metrics measuring academic activity (e.g., Mendeley readers, usage count, and capture count) were mostly significant while the relationship between citation count and Altmetric Attention Score was non-significant. CONCLUSIONS This study provides a macro view of the current state of workplace safety and health research and gives scholars an indication on some of the key factors of safety and health awareness and risks. Researchers should also be cognizant that while their work may receive attention from the scholarly community, it is important to tailor their communication messages for the respective industries they are studying to maximize the receptivity and impact of their findings. CLINICALTRIAL N.A.


2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Xing-Yu Hu ◽  
Guang-Ying Gao

Abstract Background PTB is an infectious disease, which not only seriously affects people’s health, but also causes a heavier disease economic burden on patients. At present, reform of the medical insurance payment can be an effective method to control medical expenses. Therefore, our study is to explore the compensation mechanism for pulmonary tuberculosis (PTB) patients with a full period of treatment, to alleviate the financial burden of PTB patients and provide a reference and basis for the reform of PTB payment methods in other regions and countries. Methods The quantitative data of PTB patients was collected from the first half of 2015 to the first half of 2018 in Dehui Tuberculosis Hospital in Jilin Province, and medical records of PTB patients registered in the first half of 2018 (n = 100) from the hospital was randomly selected. Descriptive analysis of these quantitative data summarized the number, cost, medication and compliance. Semi-structured in depth interviews with policymakers and physicians were conducted to understand the impact of interventions and its causes. Results After implementation of the compensation mechanism, the number of PTB patient visits in 2018 was increased by 14.2%, average medical costs for outpatients and inpatients were significantly reduced by 31.8% and 47.0%, respectively, and the auxiliary medication costs was reduced by 36.5%. Moreover, the hospital carried out standardized management of tuberculosis, and the patient compliance was very high, reaching almost 90%. Conclusions The capitation compensation mechanism with a full period of treatment was a suitable payment method for PTB, and it is worthy of promotion and experimentation. In addition, the model improved patient compliance and reduced the possibility of drug-resistant PTB. However, due to the short implementation time of the model in the pilot areas, the effect remains to be further observed and demonstrated.


2020 ◽  
Vol 7 (Supplement_1) ◽  
pp. S501-S502
Author(s):  
Humberto R Jimenez ◽  
Naana Boachie ◽  
Sangwon Park ◽  
Jin Suh

Abstract Background As people with HIV (PWH) have experienced reductions in antiretroviral pill burden, there has been an increase in medications to manage non-AIDS-related co-morbidities. Previous studies have linked virologic failure to an increased pill burden. This study assessed whether polypharmacy and other variables affect success of HIV management in our population. Methods A retrospective, cross-sectional analysis of PWH receiving care at a Ryan White-funded clinic in New Jersey was performed. Eligible patients were ≥18 years old, had ≥2 visits in 2019 and were receiving antiretroviral therapy (ART). The primary endpoints were to determine the effect polypharmacy (defined as 5 or more non-ART pills per day) on virologic response rates (HIV RNA &lt; 200 copies/mL). Secondary endpoints accounted for the impact of age, gender, race/ethnicity, HIV transmission risk factor, and AIDS diagnosis on virologic response. A descriptive analysis of comorbidities and medication classes was also completed. Logistic regression, chi square and student’s t test were used for statistical analysis. Results 964 patients were included in the analysis, with 355 (37%) meeting the criteria for polypharmacy. Most patients were male (60%) and the mean age was 49 years of age. The racial/ethnic breakdown was 46% Hispanic, 45% Black and 8% White. Polypharmacy was associated with higher rates of virologic success compared to those with a lower pill burden: 94% vs 86% had an HIV RNA &lt; 200 copies/mL (P=0.0003), respectively. ART pill burden was statistically, but not clinically higher among those with polypharmacy (1.34 vs 1.45, P=0.025). Virologic response was found to be higher among Hispanics and Whites in comparison to Black patients (OR 2.2, CI 1.4-3.5 and 3.0, CI 1.1-8.2). Patients with an AIDS diagnosis were less likely to achieve virologic response (OR 0.64, CI 0.42-0.99). Conclusion Patients with polypharmacy were more likely to achieve virologic success than paitents with a low pill burden in our population. Disclosures Humberto R. Jimenez, PharmD, BCPS, AAHIVP, Gilead (Speaker’s Bureau)


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