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Journal articles on the topic 'Cost-based Transfer Price'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Sahay, Savita A. "Transfer Pricing Based on Actual Cost." Journal of Management Accounting Research 15, no. 1 (2003): 177–92. http://dx.doi.org/10.2308/jmar.2003.15.1.177.

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This paper analyzes a simple transfer-pricing policy based on the actual cost of production. I show that the performance of actual cost-based transfer pricing can be improved by using an additive markup above the unit production cost. I also show that this additive policy dominates an entire class of alternative markup policies, including the more common multiplicative policy, in which the transfer price is set at the actual cost plus a percentage markup. The optimal additive markup is shown to increase with increasing prices for the firm's product, and decrease with the cost of the supplying

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2

Gangyi, Wang, Si Runxiang, Li Cuixia, Zhang Guitong, and Zhu Nengyue. "Asymmetric price transmission effect of corn on hog: evidence from China." Agricultural Economics (Zemědělská ekonomika) 64, No. 4 (2018): 186–96. http://dx.doi.org/10.17221/227/2016-agricecon.

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In this study, we used monthly corn price and hog price data from January 2000 to June 2015 to conduct an empirical analysis based on a smooth transition regression (STR) model. The analysis confirms and explains the asymmetric transmission mechanism and process of the smooth transformation of corn prices to hog prices and measures the mechanism conversion threshold. Using the smooth transformation mechanism and its threshold as its foundations, this study breaks up continuous smooth transfer price volatility transmission effects into completely linear, not completely linear, and nonlinear mec

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Smith, Michael J. "Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices." Accounting Review 77, no. 1 (2002): 161–84. http://dx.doi.org/10.2308/accr.2002.77.1.161.

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Treasury Regulations typically require a firm to use its manufacturing cost as one input in calculating the transfer price to be used for tax purposes. Because the characteristics of the firm's capital assets determine the realized manufacturing cost, the firm has an incentive to distort its investment choices in order to receive a more favorable tax transfer price. This represents an ex ante form of shifting income across divisions. Practical difficulties in enforcing the regulations provide the firm with another way to shift income. In particular, regulators often can identify only a range o

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Baldenius, Tim, Nahum D. Melumad, and Stefan Reichelstein. "Integrating Managerial and Tax Objectives in Transfer Pricing." Accounting Review 79, no. 3 (2004): 591–615. http://dx.doi.org/10.2308/accr.2004.79.3.591.

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This paper examines transfer pricing in multinational firms when individual divisions face different income tax rates. Assuming that a firm decouples its internal transfer price from the arm's length price used for tax purposes, we analyze the effectiveness of alternative pricing rules under both cost- and market-based transfer pricing. In a tax-free world, Hirshleifer (1956) advocated that the internal transfer price be set equal to the marginal cost of the supplying division. Extending this solution, we argue that the optimal internal transfer price should be a weighted average of the pre-ta

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Zhao, Linlin, Jasper Mbachu, and Zhansheng Liu. "Modelling Residential Building Costs in New Zealand: A Time-Series Transfer Function Approach." Mathematical Problems in Engineering 2020 (January 27, 2020): 1–18. http://dx.doi.org/10.1155/2020/7028049.

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Cost estimating based on a building cost index plays an important role in project planning and cost management by providing accurate cost information. However, an effective method to predict the building cost index of New Zealand is lacking. This study proposes a transfer function method to improve the forecasting accuracy of the building cost index. In this study, the New Zealand house price index is included in the transfer function models as an explanatory variable to produce cost forecasts. The proposed method is used to estimate the building cost index of residential buildings including o

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Friis, Ivar. "Preservation of Incentives Inside the Firm: A Case Study of a Quasi-Market for Cost-Based Transfer Pricing." Journal of Management Accounting Research 32, no. 2 (2019): 137–57. http://dx.doi.org/10.2308/jmar-52562.

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ABSTRACT According to organizational economists, the implementation of market-like control mechanisms, such as transfer prices, can never completely replicate the market since “the use of high-powered incentives in firms is inherently subject to corruption” (Williamson 1985, 140). This paper illustrates that this is not necessarily always so. By means of a case study, this paper illustrates that many problems that extant research claims are related to cost-based transfer prices were mitigated through an organizational design that created a quasi-market inside the firm. The paper contributes to

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Akanni, Lateef Olawale. "Climatic Variations and Spatial Price Differentials of Perishable Foods in Nigeria." Econometric Research in Finance 5, no. 1 (2020): 1–15. http://dx.doi.org/10.2478/erfin-2020-0001.

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AbstractIn this study, we attempt to examine the factors that explain the spatial price differentials of selected perishable food crops across Nigerian markets. Based on monthly market prices of onions and tomatoes across different States, we examine the implications of climatic variations, cost of transportation and differences in economic sizes on the price spread of these items. The empirical findings from the dynamic heterogeneous panel regressions show that these factors have significant long-run impacts on the difference in food prices across markets. The results highlight climatic diffe

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Clark, Robert, and Jean-François Houde. "Collusion with Asymmetric Retailers: Evidence from a Gasoline Price-Fixing Case." American Economic Journal: Microeconomics 5, no. 3 (2013): 97–123. http://dx.doi.org/10.1257/mic.5.3.97.

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We point out a fundamental difficulty of successfully colluding in retail markets with heterogeneous firms, and characterize the mechanism recent gasoline cartels in Canada used to sustain collusion. Heterogeneity in cost and network size necessitates arrangements whereby participants split the market unequally to favor stronger players. We characterize empirically the strategy and transfer mechanism using court documents containing summaries and extracts of conversations between participants. The mechanism implements transfers based on adjustment delays during price changes. We estimate that

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Rahmiati, Alfa, and Resti Sandi. "Exploring The Arm's Length Transfer Pricing Strategy for Taxation Purpose: An Ethnographic Study in a Manufacturing Enterprise." Asian Journal of Accounting Research 1, no. 1 (2016): 8–15. http://dx.doi.org/10.1108/ajar-2016-01-01-b002.

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Practices of transfer pricing in among companies having “special relationship” (hubungan istimewa in Bahasa Indonesia, this study uses a term of ‘related party’) to others are very common nowadays. However, the complexity of transfer pricing strategy and practices in many companies made the use of individual level data become insufficient, therefore we conduct an ethnographic study to explore how taxpayer determines the reasonable transfer pricing based on five methods (i.e. Comparable uncontrolled Price/CUP, Resale Price/RPM, Cost Plus, Transactional Net Margin Method/TNMM and Profit Split Me

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Zhang, Wenge, Li Tan, Huijuan Yin, and Xinwei Guo. "Study on the price of water rights trading between agriculture and industry based on emergy theory." Water Supply 19, no. 7 (2019): 2044–53. http://dx.doi.org/10.2166/ws.2019.083.

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Abstract A water rights trading scheme in China is currently in its initial stage of development, but is without a complete pricing mechanism. This paper proposes a pricing model for transfers of water rights from agriculture to industry in water-deficient areas of China. Both the cost price and the earnings price are considered and incorporated into the model. The cost price includes construction costs, operation and maintenance costs, renewal and reconstruction costs, and economic compensation for ecological damage. The earnings price is calculated according to a reasonable return coefficien

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Pokhrel, Deepak Mani. "Comparison of Farm Production and Marketing Cost and Benefit Among Selected Vegetable Pockets in Nepal." Journal of Agriculture and Environment 11 (September 16, 2010): 10–25. http://dx.doi.org/10.3126/aej.v11i0.3648.

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In vein of exploring vegetable production and marketing related problems that could have hindered farmers from getting potential benefit, the study evaluates farm performances in selective vegetable pockets of Kabhrepalanchok, Sindhupalchok and Kaski districts. It describes farm strategies on pre and post harvest crop management, explores marketing channels and mechanisms of commodity transfer and price formation and assesses farm benefits of selective crops. Study method is based on exploration of processes and costs of production and marketing following observations and short interviews with

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Sahay, Savita A. "Tradeoffs Between Specific Investment and Optimal Resource Allocation: A Comparison of Different Transfer Pricing Policies." Accounting and Finance Research 7, no. 3 (2018): 221. http://dx.doi.org/10.5430/afr.v7n3p221.

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This paper uses a principal-agent framework to analyze the tension between incentives for specific investment by the agent, and resource allocation that is optimal from the principal’s perspective. The analysis considers a decentralized firm in which central management can institute different transfer pricing policies to motivate divisional managers to undertake investment and production decisions. Some well-known properties of the methods are identified: a transfer price that uses a markup over and above actual costs can provide investment incentives but leads to sub-optimal resource allocati

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Rashid, MA, and MA Matin. "The policy analysis matrix of pulse crops production in Bangladesh." Bangladesh Journal of Agricultural Research 43, no. 1 (2018): 109–23. http://dx.doi.org/10.3329/bjar.v43i1.36185.

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This study examined the relative efficiency of producing of selected pulse crops in Bangladesh and their comparative advantage in international trade. To know the comparative advantage in production of selected pulse crops. The study have calculated net financial and economic profitability, nominal protection coefficient of output (NPCO), nominal protection coefficient of input (NPCI), effective protection co-efficient (EPC), private cost ratio (PCR), policy analysis matrix (PAM) and domestic resource cost (DRC). Data used in this study were collected through Household surveys from 300 sample

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YABANA KİREMİT, Birgül, and Elif DİKMETAŞ YARDAN. "APPLICATION OF ACTIVITY-BASED COSTING IN THE IVF DEPARTMENT." IEDSR Association 6, no. 11 (2021): 305–18. http://dx.doi.org/10.46872/pj.243.

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Activity-based costing (ABC) is a method where the costing of the product or service produced is performed on the basis of the activities. This method provides advantages to healthcare managers such as more realistic cost information, elimination of indirect, unnecessary and time-consuming activities and performance measurement. The aim of this study is to examine the applicability of ABC method in health institutions and to compare the calculated costs with the HIN price list. With this aim, the costs of the procedure of IVF center in a university hospital were calculated with the ABC method.

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Feltham, Tammi S., Fred Phillips, and Norman T. Sheehan. "The Same Difference? A Transfer-Pricing Case." Issues in Accounting Education 18, no. 1 (2003): 93–99. http://dx.doi.org/10.2308/iace.2003.18.1.93.

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This case requires you to consider the complexities of transfer pricing. The case is based on an actual situation that occurred between a customer sales representative and a client at an auto dealership. In this case, you will be asked to assume several different roles and attempt to resolve transfer-pricing issues for which there are no “clear-cut” solutions. This case includes three sections. First, you will read assigned background material on transfer pricing, read a short introduction to the case, and become familiarized, through class discussion, with how auto dealerships operate with re

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Oh, HyungSeon. "Demand-Side Management with a State Space Consideration." Energies 11, no. 9 (2018): 2444. http://dx.doi.org/10.3390/en11092444.

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Power networks are gateways to transfer power from generators to end-users. Often, it is assumed that the transfer occurs freely without any limiting factors. However, power flows over a network can be limited by predetermined limits that may come from physical reasons, such as line capacity or Kirchhoff’s laws. When flow is constrained by these limits, this is called congestion, which reduces the energy efficiency and splits the price for electricity across the congested lines. One promising, cost-effective way to relieve the impact of the congestion is demand-side management (DSM). However,

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Adhi, Singgih Permana. "Acquisition Cost of Land and Building Rights Based on Buying and Selling." Authentica 2, no. 1 (2020): 1–17. http://dx.doi.org/10.20884/1.atc.2019.2.1.58.

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The collection of regional taxes and levies must be based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and for the Banyumas Regency area, it has been regulated in Regional Regulation Number 1 of 2011 concerning Regional Taxes in conjunction with Regional Regulation Number 22 of 2016 concerning Amendments to the Second Regulation Region Number 1 the Year 2011 concerning Regional Taxes. One type of tax that is under the authority of the regions is the Fees for Acquisition of Rights on Land and Buildings, hereinafter referred to as BPHTB. The approach method used in thi

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Ettore D’Ortona, Nicolino, Gabriella Marcarelli, and Giuseppe Melisi. "Loss portfolio transfer treaties within Solvency II capital system: a reinsurer’s point of view." Insurance Markets and Companies 11, no. 1 (2020): 1–10. http://dx.doi.org/10.21511/ins.11(1).2020.01.

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Loss portfolio transfer (LPT) is a reinsurance treaty in which an insurer cedes the policies that have already incurred losses to a reinsurer. This operation can be carried out by an insurance company in order to reduce reserving risk and consequently reduce its capital requirement calculated, according to Solvency II. From the viewpoint of the reinsurance company, being a very complex operation, importance must be given to the methodology used to determine the price of the treaty.Following the collective risk approach, the paper examines the risk profiles and the reinsurance pricing of LPT tr

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Akmalaiuly K., and Fayzullayev N.,. "HETEROGENEO-CATALYTIC SYNTHESIS OF VINYL CHLORIDE AND CHLOROPRENE FROM ACETYLENE." SERIES CHEMISTRY AND TECHNOLOGY 5, no. 443 (2020): 6–13. http://dx.doi.org/10.32014/2020.2518-1491.74.

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For the catalytic hydro chlorination of acetylene in the vapor phase based on local raw materials for the Zola-gel technology, we selected an active and high-performance catalyst (ZnCl2)x*(FeCl3)y*(CuCl2)z and also under the influence of various factors (partial pressure, temperature, ratio of reagent properties, contact time, catalyst concentration) the yield and reaction rate were studied with the participation of the selected catalyst. Based on the results obtained, a kinetic equation was proposed that satisfies the reaction, its adequacy is estimated, and a scheme of the reaction mechanism

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Cai, Jie, Ralph A. Walkling, and Ke Yang. "The Price of Street Friends: Social Networks, Informed Trading, and Shareholder Costs." Journal of Financial and Quantitative Analysis 51, no. 3 (2016): 801–37. http://dx.doi.org/10.1017/s0022109016000399.

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AbstractRecent studies suggest the transfer of privileged information via social ties but do not explicitly examine the cost of these ties to shareholders. We document a significant positive relation between stock transaction costs and a company’s social ties to the investment community. Social ties based on education and leisure activities, stronger ties, and ties to individuals responsible for trading have greater effects. Using investment connection deaths as natural experiments, we document that exogenous severance of ties reduces trading costs and trading activities by connected parties.

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21

Kalicanin, Djordje, and Vladan Knezevic. "Activity-based costing as an information basis for an efficient strategic management process." Ekonomski anali 58, no. 197 (2013): 95–119. http://dx.doi.org/10.2298/eka1397095k.

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Activity-based costing (ABC) provides an information basis for monitoring and controlling one of two possible sources of competitive advantage, low-cost production and lowcost distribution. On the basis of cost information about particular processes and activities, management may determine their contribution to the success of a company, and may decide to transfer certain processes and activities to another company. Accuracy of cost information is conditioned by finding an adequate relation between overhead costs and cost objects, identifying and tracing cost drivers and output measures of acti

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22

Yue, Hai Tao, Kun Chen, Li Tong Dong, Wen Xu Tian, and Zhong Fu Tan. "The Decision-Making Model of Air-Conditioning Options Based on Time-of-Use Electric Policy." Applied Mechanics and Materials 291-294 (February 2013): 1839–46. http://dx.doi.org/10.4028/www.scientific.net/amm.291-294.1839.

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Over-concentrated load added the generator start-stop frequency and energy consumption, being harmful to the generator running efficiently and economically, dignifying the security and stability of the electricity system. Based on the time-of-use(TOU) price mechanism, this paper suggests superstores take advantage of energy-storage equipment to transfer load and proposes a decision-making model of air-conditioning options. By comparing the costs of the ice-storage air-conditioning with the regular air-conditioning, we find the ice-storage air-conditioning shows much contribution to the power n

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Krumm, Niklas, and Noah Hoffman. "Practical Cost Analysis of Genomic Data in the Cloud." American Journal of Clinical Pathology 152, Supplement_1 (2019): S2—S3. http://dx.doi.org/10.1093/ajcp/aqz112.004.

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Abstract Background The growth of clinical NGS testing, together with new CAP checklist items stating that read-level (raw) NGS data must be retained for a minimum of 2 years, has prompted laboratories to reevaluate their NGS data storage solutions. In this context, cloud-based storage has several advantages, such as low per-GB prices, scalability, and minimal fixed costs; nonetheless, several perceived disadvantages, including increased complexity and security/regulatory considerations, have hindered adoption. Furthermore, despite the ostensibly simple usage-based pricing plans, practical cos

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Wang, Y., L. Lin, and H. Chen. "Assessing the economic impacts of drought from the perspective of profit loss rate: a case study of the sugar industry in China." Natural Hazards and Earth System Sciences Discussions 3, no. 2 (2015): 1527–56. http://dx.doi.org/10.5194/nhessd-3-1527-2015.

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Abstract. Natural disasters have enormous impacts on human society, especially on the development of the economy. To support decision making in mitigation and adaption to natural disasters, assessment of economic impacts is fundamental and of great significance. Based on a review of the literature of economic impact evaluation, this paper proposes a new assessment model of economic impact from drought by using the sugar industry in China as a case study, which focuses on the generation and transfer of economic impacts along a simple value chain involving only sugarcane growers and a sugar prod

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Wang, Chen, Qingyan Yang, and Shufen Dai. "Supplier Selection and Order Allocation under a Carbon Emission Trading Scheme: A Case Study from China." International Journal of Environmental Research and Public Health 17, no. 1 (2019): 111. http://dx.doi.org/10.3390/ijerph17010111.

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In implementing carbon emission trading schemes (ETSs), the cost of carbon embedded in raw materials further complicates supplier selection and order allocation. Firms have to make decisions by comprehensively considering the cost and the important intangible performance of suppliers. This paper uses an analytic network process–integer programming (ANP–IP) model based on a multiple-criteria decision-making (MCDM) approach to solve the above issues by first evaluating and then optimizing them. The carbon embedded in components, which can be used to reflect the carbon competitiveness of a suppli

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Iryna, HLADIY. "TRANSFER PRICING OF TRANSNATIONAL CORPORATIONS." Foreign trade: economics, finance, law 116, no. 3 (2021): 85–97. http://dx.doi.org/10.31617/zt.knute.2021(116)08.

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Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possibl

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Wang, Lizhen, Yong Zhao, Yuefei Huang, et al. "Optimal Water Allocation Based on Water Rights Transaction Models with Administered and Market-Based Systems: A Case Study of Shiyang River Basin, China." Water 11, no. 3 (2019): 577. http://dx.doi.org/10.3390/w11030577.

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Water-rights trade has proved to be an effective method for coping with water shortages through the transfer of water resources between users. The water allocation system is classified into two categories based on information transparency and water rights transaction goals: administered system (AS) and market-based system (MS). A multi-agent and multi-objective optimal allocation model, built on a complex adaptive system, was introduced to direct the distribution of water resources under an AS in the Shiyang River Basin; it was compared with a market-based water rights transaction model using

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Lee, Shinje, Hyun Seung Kim, Junhyung Park, et al. "Scenario-Based Techno-Economic Analysis of Steam Methane Reforming Process for Hydrogen Production." Applied Sciences 11, no. 13 (2021): 6021. http://dx.doi.org/10.3390/app11136021.

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Steam methane reforming (SMR) process is regarded as a viable option to satisfy the growing demand for hydrogen, mainly because of its capability for the mass production of hydrogen and the maturity of the technology. In this study, an economically optimal process configuration of SMR is proposed by investigating six scenarios with different design and operating conditions, including CO2 emission permits and CO2 capture and sale. Of the six scenarios, the process configuration involving CO2 capture and sale is the most economical, with an H2 production cost of $1.80/kg-H2. A wide range of econ

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Syrový, Tomáš, Robert Vik, Silvan Pretl, et al. "Fully Printed Disposable IoT Soil Moisture Sensors for Precision Agriculture." Chemosensors 8, no. 4 (2020): 125. http://dx.doi.org/10.3390/chemosensors8040125.

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Digitization of industrial processes using new technologies (IoT—Internet of Things, IoE—Internet of Everything), including the agriculture industry, are globally gaining growing interest. The precise management of production inputs is essential for many agricultural companies because limited or expensive sources of water and nutrients could make sustainable production difficult. For these reasons, precise data from fields, plants, and greenhouses have become more important for decision making and for the proper dosage of water and nutrients. On the market are a variety of sensors for monitori

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Zhao, Fuquan, Feiqi Liu, Han Hao, and Zongwei Liu. "Carbon Emission Reduction Strategy for Energy Users in China." Sustainability 12, no. 16 (2020): 6498. http://dx.doi.org/10.3390/su12166498.

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The Chinese government has made a commitment to control carbon emissions, and the deployment of renewable energy power generation is considered as an effective solution. In recent years, great effort has been exerted to support the development of renewable energy in China. While, due to fiscal pressures and changes in management policies, related subsidies are diminishing now and energy users are asked to pay for the cost. Regulations about carbon cap and renewable energy consumptions are issued to transfer the responsibility of consuming renewable energy and reducing carbon emissions to energ

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Skrypnyk, Andrii, Oleksandr Zhemoida, and Olha Holiachuk. "Transfer of energy inefficiency: cheap hydropower at the expense of farmers." Ekonomika APK 315, no. 1 (2021): 72–83. http://dx.doi.org/10.32317/2221-1055.202101072.

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The purpose of the article is to conduct an objective quantitative assessment of environmental, economic and social externalities created by the Ukrainian hydropower industry for society, other sectors of the economy and the environment. Research methods. As research methods, standard indicators for assessing the efficiency of the energy sector are used, namely the criterion of area efficiency of electricity generation different types, the criterion of efficiency of installed capacity in hydropower, the criteria for assessing the comparative unit cost, elements of econometric analysis and phys

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Khmel’nitskij, Roman A., and Аndrej V. Vislobokov. "Clinical feasibility study of an immunotropic drug for treatment of complicated pyodermas." Research Results in Pharmacology 6, no. 3 (2020): 51–57. http://dx.doi.org/10.3897/rrpharmacology.6.50797.

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Introduction: Given a wide range of pathogenesis of the inflammatory process in pyoderma, which involves a variety of links in the immune response, work is underway to find ways to optimize immunocorrection in this pathology. The aim of the study was to evaluate the clinical and economic effectiveness of immunocorrection in severe and chronic forms of pyoderma with drugs from different pharmacological groups. Materials and methods: The data sources were prospective randomized comparative studies of therapy of 107 pyoderma patients aged 18 to 60 years, divided into groups. The patients of the f

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Matavulj, Ljiljana. "Calculation of transfer prices: Theoretical and practical implications on the result." Ekonomika 67, no. 1 (2021): 57–75. http://dx.doi.org/10.5937/ekonomika2101059m.

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With the increase in the volume of international exchange and the globalization of multinational companies, problems of transfer pricing control in transactions between affiliates and their alignment with the "arm's length" pricing principle are growing. A proper calculation of transfer pricing affects the amount of taxable income and provides a basis for checking whether in this way profit is "extracted" to other tax jurisdictions. The international transfer pricing guidelines have recommended several methods for calculating transfer prices, depending on the circumstances of the case, includi

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Petrişor, Ioan, and Diana Cozmiuc. "Specific Business Models for Romanian Companies – Shared Services." JOURNAL OF INTERNATIONAL BUSINESS RESEARCH AND MARKETING 5, no. 5 (2020): 7–12. http://dx.doi.org/10.18775/jibrm.1849-8558.2015.55.3001.

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Shared service centres have emerged since the 1990s and refer to a variety of functions: information technology, SAP support, accounting, payroll, management reporting, purchasing, call centres, helplines, market surveys via phone or the internet. Shared service units can be organized in several forms but are in each case, a particular value pattern distinct from the standard market price/ shareholder profit pattern. The purpose of this article is to analyze value patterns, and this article is part of broader research on value-based management. Shared service units can be organized according t

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Tian, Yong, Bi Zhong Xia, Yue Sun, Zhi Hui Xu, and Wei Sun. "Modeling for Segmented Tracks Planning of Roadway-Powered Electric Vehicles." Applied Mechanics and Materials 385-386 (August 2013): 1159–63. http://dx.doi.org/10.4028/www.scientific.net/amm.385-386.1159.

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Electric vehicle has aroused peoples concern with soaring energy crisis and environmental degradation. However, it has not been widely used due to some drawbacks, such as the short driving range, long charging time, frequent charging requirements and high price. In order to solve these problems, the roadway-powered electric vehicles (RPEVs) based on an inductive power transfer (IPT) has been proposed. In the segmented RPEVs system, efficiency and annual cost are affected by the track distance, tracks interval, number of tracks and installed capacity of each track, etc. Aiming to such problem,

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Efimova, E. N., P. B. Manevich, and A. V. Shmelev. "Modern methodology for the development of parametric models for determining the cost of transporting freights for tariff setting purposes." Vestnik of the Railway Research Institute 77, no. 4 (2018): 205–10. http://dx.doi.org/10.21780/2223-9731-2018-77-4-205-210.

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One of the key problems of organizing an effective The article considers problems of the influence of technical transportation process is an adequate reflection of the current and technological parameters of freight transportation by rail on pricing factors in the tariff system. This can be done on the basis of the cost price for tariff purposes, the distribution of the cost of the the development of appropriate models for determining the cost initial-final operation between loaded and empty cars, determinaof transportation. Modeling the cost of transporting freights by rail tion of coefficien

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Wu, Jiazheng, Hongyun Liu, Yingjun Ruan, Shanshan Wang, Jiamin Yuan, and Huiming Lu. "A Novel Method for Network Design and Optimization of District Energy Systems: Considering Network Topology Planning and Pipe Diameter." Applied Sciences 11, no. 4 (2021): 1795. http://dx.doi.org/10.3390/app11041795.

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This paper proposes a new network topology design method that considers all the road nodes, energy stations and load centers to ensure the distribution of pipes along the road. The traditional graph theory and Prim Minimum Spanning Tree (MST) are used to simplify the map and minimize the length of the pipeline. After analyzing the limitations of the traditional network topology model, Point-to-Point (PTP), we present a new model, Energy Station-to-Load Point (ESLP). The model is optimized by minimum cost, not the shortest path. Finally, Pipe Diameter Grading (PDG) is proposed based on ESLP by

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Meyer, Edson, Raymond Taziwa, Dorcas Mutukwa, and Nyengerai Zingwe. "A Review on the Advancement of Ternary Alloy Counter Electrodes for Use in Dye-Sensitised Solar Cells." Metals 8, no. 12 (2018): 1080. http://dx.doi.org/10.3390/met8121080.

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A dye-sensitised solar cell (DSSC) counter electrode (CE) plays a vital role in catalysing the conversion of triiodide ( I 3 − ) to iodide ions ( I − ), thereby ensuring the completion of the repetitive cycle of electricity generation. The platinum CE, despite being the standard counter electrode in DSSCs, has drawbacks of platinum’s rarity and high cost. Platinum is an excellent redox catalyst, and consequently, it is the most sought-after metal for catalytic conversions. The huge demand for platinum in the automotive industry for vehicular catalytic converters, the pharmaceutical industry, a

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Hough, Nigel. "Addressing the CSG–LNG economic challenge with surface engineering solutions." APPEA Journal 56, no. 1 (2016): 259. http://dx.doi.org/10.1071/aj15020.

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Since 2014, Australia’s LNG producers have seen a significant reduction in LNG price. To support ongoing profitability, the Australian CSG–LNG industry must reduce the cost of the additional surface infrastructure required to sustain gas production to their LNG processing plants. This paper explores how engineers can assist the Australian CSG–LNG industry to reduce the cost of that sustain phase surface infrastructure. Through use of a case study, this paper concludes that the ability of the engineer to significantly reduce costs through detailed design optimisation and project execution are l

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Shaqour, Ayas, Hooman Farzaneh, and Huthaifa Almogdady. "Day-Ahead Residential Electricity Demand Response Model Based on Deep Neural Networks for Peak Demand Reduction in the Jordanian Power Sector." Applied Sciences 11, no. 14 (2021): 6626. http://dx.doi.org/10.3390/app11146626.

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In this paper, a comprehensive demand response model for the residential sector in the Jordanian electricity market is introduced, considering the interaction between the power generators (PGs), grid operators (GOs), and service providers (SPs). An accurate day-ahead hourly short-term load forecasting is conducted, using deep neural networks (DNNs) trained on four-year data collected from the National Electric Power Company (NEPCO) in Jordan. The customer behavior is modeled by developing a precise price elasticity matrix of demand (PEMD) based on recent research on the short-term price elasti

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Crager, Sara E., Ethan Guillen, and Matt Price. "University Contributions to the HPV Vaccine and Implications for Access to Vaccines in Developing Countries: Addressing Materials and Know-How in University Technology Transfer Policy." American Journal of Law & Medicine 35, no. 2-3 (2009): 253–79. http://dx.doi.org/10.1177/009885880903500202.

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AbstractHuman Papillomavirus (HPV) is a major cause of morbidity and mortality worldwide, with most of the disease burden concentrated in developing countries. Over 90 percent of cervical cancer deaths, almost all of which are caused by HPV, occur in low- and middle-income countries where access to goods and services for prevention and treatment pose major barriers to intervention. In resource-poor settings lacking the capacity for routine screening for cervical cancer, the HPV vaccines developed by Merck and GlaxoSmithKline are desperately needed to help prevent these unnecessary deaths. The

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Oh, Eunsung. "Risk-Based Virtual Energy Storage System Service Strategy for Prosumers." Applied Sciences 11, no. 7 (2021): 3020. http://dx.doi.org/10.3390/app11073020.

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The high cost of an energy storage system (ESS) is a barrier to its use. This paper proposes a risk-based virtual ESS (VESS) service strategy for prosumers. The basic concept of the VESS service is to logically refer to a physical ESS by multiple users. The VESS service can install ESS with a larger capacity compared to the case of installing ESS individually. Therefore, the VESS reduces the cost barrier through economies of scale. Moreover, ESS is not always being utilized at its maximum in the VESS service. Considering the risk, a VESS can offer a greater capacity than an installed ESS capac

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Mance, Davor. "Un-Vignetting vignettes." Pomorstvo 31, no. 1 (2017): 60–66. http://dx.doi.org/10.31217/p.31.1.8.

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In the art of photography, the phenomenon of vignetting means blurring of an image at its periphery compared to its centre. Vignettes are a form of road pricing independent of travel distance. Their usage in Croatia was recently rejected while in Europe, the number of countries using them, is increasing. The economic question of using vignettes as a primary source of revenue for the financing of Croatian highways was blurred by economically peripheral but politically sensitive welfare transfer issues. There has been no visible attempt to push the discussion back into the field of economics by

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Leśniak, Agnieszka. "Statistical Methods in Bidding Decision Support for Construction Companies." Applied Sciences 11, no. 13 (2021): 5973. http://dx.doi.org/10.3390/app11135973.

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On the border of two phases of a building life cycle (LC), the programming phase (conception and design) and the execution phase, a contractor is selected. A particularly appropriate method of selecting a contractor for the construction market is the tendering system. It is usually based on quality and price criteria. The latter may involve the price (namely, direct costs connected with works realization as well as mark-ups, mainly overhead costs and profit) or cost (based on the life cycle costing (LCC) method of cost efficiency). A contractor’s decision to participate in a tender and to calc

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Tezde, Efe Isa, Halil Ibrahim Okumus, and Ibrahim Savran. "Two-Stage Energy Management of Multi-Smart Homes With Distributed Generation and Storage." Electronics 8, no. 5 (2019): 512. http://dx.doi.org/10.3390/electronics8050512.

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This study presents a new two-stage hybrid optimization algorithm for scheduling the power consumption of households that have distributed energy generation and storage. In the first stage, non-identical home energy management systems (HEMSs) are modeled. HEMS may contain distributed generation systems (DGS) such as PV and wind turbines, distributed storage systems (DSS) such as electric vehicle (EV), and batteries. HEMS organizes the controllable appliances considering user preferences, amount of energy generated/stored and electricity price. A group of optimum consumption schedules for each

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Layer, B. "COMMONWEALTH PERSPECTIVE ON PETROLEUM TAXATION." APPEA Journal 39, no. 2 (1999): 126. http://dx.doi.org/10.1071/aj98067.

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In 1997 the petroleum industry sought modifications to the petroleum resource rent tax (PRRT) regime which applies to all Commonwealth offshore areas except the North West Shelf Project area. Industry argued that the PRRT impeded deepwater exploration and development activity and the exploitation of large stranded gas deposits suitable for conversion to liquids such as LNG. Industry suggested that a more appropriate risk/reward balance in the tax structure could be achieved by providing a volume based PRRT exemption for projects located in water depth greater than 400 m and by increasing the u

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Hayati, Hayati, Azam Syah Jaafar, Nur Atika Abdul Latif, and Mohd Faisal Aziz. "Holistic Design of HTHP Pipeline: PETRONAS’ Experience." MATEC Web of Conferences 203 (2018): 01024. http://dx.doi.org/10.1051/matecconf/201820301024.

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When the oil and gas price was declining rapidly in 2016, it is prudent for global oil operator to identify opportunity to reduce the development cost. This is where all form of cost optimisation and holistic design approach have to be conducted, especially when dealing with High Pressure and High Temperature (HPHT) pipeline which normally requires higher CAPEX. Referring to a field case example from one of PETRONAS’s HPHT pipeline project in Malaysia waters, initial analysis had identified that a 24-inch subsea FWS HPHT pipeline with 40mm concrete coating thickness (for its on-bottom stabilit

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Suzuki, Takao. "Magneto-optic Recording Materials." MRS Bulletin 21, no. 9 (1996): 42–47. http://dx.doi.org/10.1557/s0883769400036356.

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With significant developments in laser and semiconductor industries, optical-storage technology has successfully emerged into the consumer marketplace and more recently into the computer-based data-storage marketplace as well. For computer-based data storage and other purposes, the first generation of the International Standards Organization (ISO) standard 5-1/4-in. magneto-optic (MO) drive (325 Mbytes × 2/double-sided) was introduced in 1988 and the 3.5-in. drive (128 Mbytes) in 1991. Since then progress has been remarkable in capacity and data-transfer rate as well as cost/performance ratio,

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Rakhi, TA, MN Islam, SAM Hoque, and MM Rahman. "Development of mango flavored Soy Dahi." Bangladesh Journal of Animal Science 42, no. 1 (2013): 44–48. http://dx.doi.org/10.3329/bjas.v42i1.15779.

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The experiment was aimed to prepare mango flavored soy milk based dahi (whole cow milk : soy milk=1:1). To remove the beany flavour of soybean as well as to add the mango flavour, mango juice were added at the rate of 0, 5, 10 and 15%. Data on physical and chemical parameters were recorded and analyzed. It was observed that smell and taste, body and consistency, color and appearance as well as total score were significantly increased (p<0.01) when 5% mango juice added to soy milk based dahi. These properties could further be increased significantly (p<0.01) by increasing the level up to

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Manisha Gahlot and Vandana Bhandari, LaimayumJogeeta Devi, Anita Rani. "Traditional arts and crafts: Responsible lifestyle products design through heat transfer printing." International Journal for Modern Trends in Science and Technology 06, no. 9S (2020): 234–41. http://dx.doi.org/10.46501/ijmtst0609s34.

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Sustainability is the key to responsible production and conservation of environment, which is the need of the hour. Indian motifs based on traditional textile arts and crafts have always been a source of inspiration not only to Indian designers but also have intrigued global designers. These motifs can be adapted into lifestyle products through modern techniques of surface enrichment. Lifestyle products hold a lucrative market in the textile sector. Apron is one such lifestyle product which falls under the category of accessories. This study explores how traditional knowledge of Indian arts an

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