Academic literature on the topic 'An onwership'

This study aims to determine the effect of Structure Onwership and Auditor Characteristics on Tax Avoidance in IDXV30 on the Indonesia Stock Exchange. This study uses a quantitative method with the acquisition and secondary data collection. The companies that became the sample of this study were 30 companies that applied accounting conservatism. The number of samples that could be analyzed were 30 samples, thus the number of samples over three years was 90 samples (30x3). The results of the X1 Variable Test (Structure Ownership) gave a parameter coefficient (t-count) of 1,809 with a significance level of 0.07 (0.10). This means that H1 is accepted (Hair, 2017) so it can be said that Structure Ownership has a positive and significant effect on Tax Avoidance Variable X2 (Characteristics of Auditors) giving a parameter coefficient value of 0.02 (0.05). This means that H1 is accepted so that it can be said that the auditor's characteristics have a significant and significant effect on tax avoidance because the level of significance possessed by the auditor's variable characteristics 0.05 (0.02 0.05) and tcount 1.668 (2,347 1,668).

"Data ownership" is actually an oxymoron, because there could not be a copyright (ownership) on facts or ideas, hence no data onwership rights and law exist. The term refers to various kinds of data protection instruments: Intellectual Property Rights (IPR) (mostly copyright) asserted to indicate some kind of data ownership, confidentiality clauses/rules, database right protection (in the European Union only), or personal data protection (GDPR) (Scassa 2018). Data protection is often realised via different mechanisms of "data hoarding", that is witholding access to data for various reasons (Sieber 1989). Data hoarding, however, does not put the data into someone's ownership. Nonetheless, the access to and the re-use of data, and biodiversuty data in particular, is hampered by technical, economic, sociological, legal and other factors, although there should be no formal legal provisions related to copyright that may prevent anyone who needs to use them (Egloff et al. 2014, Egloff et al. 2017, see also the Bouchout Declaration). One of the best ways to provide access to data is to publish these so that the data creators and holders are credited for their efforts. As one of the pioneers in biodiversity data publishing, Pensoft has adopted a multiple-approach data publishing model, resulting in the ARPHA-BioDiv toolbox and in extensive Strategies and Guidelines for Publishing of Biodiversity Data (Penev et al. 2017a, Penev et al. 2017b). ARPHA-BioDiv consists of several data publishing workflows: Deposition of underlying data in an external repository and/or its publication as supplementary file(s) to the related article which are then linked and/or cited in-tex. Supplementary files are published under their own DOIs to increase citability). Description of data in data papers after they have been deposited in trusted repositories and/or as supplementary files; the systme allows for data papers to be submitted both as plain text or converted into manuscripts from Ecological Metadata Language (EML) metadata. Import of structured data into the article text from tables or via web services and their susequent download/distribution from the published article as part of the integrated narrative and data publishing workflow realised by the Biodiversity Data Journal. Publication of data in structured, semanticaly enriched, full-text XMLs where data elements are machine-readable and easy-to-harvest. Extraction of Linked Open Data (LOD) from literature, which is then converted into interoperable RDF triples (in accordance with the OpenBiodiv-O ontology) (Senderov et al. 2018) and stored in the OpenBiodiv Biodiversity Knowledge Graph Deposition of underlying data in an external repository and/or its publication as supplementary file(s) to the related article which are then linked and/or cited in-tex. Supplementary files are published under their own DOIs to increase citability). Description of data in data papers after they have been deposited in trusted repositories and/or as supplementary files; the systme allows for data papers to be submitted both as plain text or converted into manuscripts from Ecological Metadata Language (EML) metadata. Import of structured data into the article text from tables or via web services and their susequent download/distribution from the published article as part of the integrated narrative and data publishing workflow realised by the Biodiversity Data Journal. Publication of data in structured, semanticaly enriched, full-text XMLs where data elements are machine-readable and easy-to-harvest. Extraction of Linked Open Data (LOD) from literature, which is then converted into interoperable RDF triples (in accordance with the OpenBiodiv-O ontology) (Senderov et al. 2018) and stored in the OpenBiodiv Biodiversity Knowledge Graph In combination with text and data mining (TDM) technologies for legacy literature (PDF) developed by Plazi, these approaches show different angles to the future of biodiversity data publishing and, lay the foundations of an entire data publishing ecosystem in the field, while also supplying FAIR (Findable, Accessible, Interoperable and Reusable) data to several interoperable overarching infrastructures, such as Global Biodiversity Information Facility (GBIF), Biodiversity Literature Repository (BLR), Plazi TreatmentBank, OpenBiodiv, as well as to various end users.

PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
Nesta dissertação, é apresentado um procedimento estatístico para a estimação de perfis de curvas de carga por aparelhos para consumidores residenciais atendidos na BT (Baixa Tensão). O modelo desenvolvido utiliza informações de duas fontes distintas: PPHs (Pesquisas de Posses e Hábitos de Aparelhos Elétricos) e Medições de consumo com medidores eletrônicos com memória de massa que gravam leituras de consumo por aparelhos a cada 15 minutos. Através das PPHs desenvolvidas por Procel/Eletrobrás em 1996, obtêm-se um perfil aproximado da curva de carga do domicilio por aparelho. Entretanto, esta curva tende a ser imprecisa, pois é obtida por declarações de uso dos aparelhos. Para reduzir esta imprecisão, foi montado um experimento onde uma sub-amostra de domicílios auditados pelas PPHs, teve os principais aparelhos da residência medidos por medidores eletrônicos em intervalos de 15 minutos. A partir das curvas de utilização destes aparelhos, obtidas pelos dois procedimentos, utilizou-se um modelo estatístico de regressão linear para estimar coeficientes de ajustes para correção das curvas declaradas para cada hora do dia, para os principais eletrodomésticos do domicílio. Os resultados foram aplicados a duas distribuidoras do grupo ENDESA: AMPLA e COELCE.
In this thesis, it is presented a statistical based model that allows the estimation of the load shape curve for appliances (end uses) for residential consumers that belong to low voltage group (BT clients), using information from two sources: PPHs (Energy Audit on Ownership and Usage of Electrical Appliances) and household measurements through specific devices that provide not only the total consumption (15 minute intervals) as well as the breakdown of this consumption for each device (end use) existing in the household. Through energy audits (PPHs) developed by Procel/Eletrobrás in 1996, one has a rough idea of the load shape curves by appliance. However, the curves obtained this way tend to be rather imprecise, as they are obtained by the consumer information of usage of the equipments on the surveys, which tend to be rather vague. In order to reduce such imprecision, an experiment was set where a subsample of the original survey sample is selected and the main appliances consumption measured by electronic meters at intervals of 15 minutes. The end use load shape obtained by these meters are then compared with the corresponding curve obtained by usage declaration. Using the linear regression model, the correction coefficients of the declarations are obtained for each hour of the day, for the main appliances. The results were applied to two distribution utilities of the ENDESA group: AMPLA and COELCE.

This diploma thesis is focused on the comparison of selected methods of apartment and commercial units valuation in the district of Žďár nad Sázavou. The theoretical part describes the basic notions connected with valuation, describes the methods of valuation and also the valuated location itself. The practical part deals with the apartment and commercial units valuation using these metods – the metods according to price provision, specifically comparative technice, then the komparative method itself byt not according to price provision and finály using the yield method for an assessment of the current price. In the conclusion there is comparison of all of these used methods.

This diploma thesis deals with the comparison of chosen valuation methods for real estate. The evaluated apartments are located in Otrokovice and Zlin. The theoretical section covers the basic terms associated with the valuation process and it describes the valuation methods which were chosen for this work, as well as the evaluated locations. The practical part is focused on the valuation of the apartments according to valid price provision based on a comparative method, a direct comparison method and yield method for an estimation of the current price.