Journal articles: 'Expense method'

1

Yin, Su Feng, Jian Hui Wu, Xiao Jing Wang, and Sha Li. "Application of Factor Analysis in the Research of Hospital Medical Expenses." Applied Mechanics and Materials 50-51 (February 2011): 973–76. http://dx.doi.org/10.4028/www.scientific.net/amm.50-51.973.

Full text

Abstract:

Case records of inpatients in a hospital in Tangshan in 2007 and 2008 are chosen for factor analysis. This paper aims at finding the latent factors influencing inpatients' medical expense. By analysing the factors which controlling and influencing inpatients' medical expense, the practical value of factor analysis in the study of medical expense is evaluated, and an analysis method in line with the structure of hospital medical expenses and its characteristics is tentatively explored. The paper comes to the conclusion that the factor of basic expense, the operation factor and the examination factor are the common factors which control and influence inpantients' medical expense. It is implied that factor analysis is a proper method used in research of hospital medical expenses.

APA, Harvard, Vancouver, ISO, and other styles

2

Laitinen, Erkki Kalervo. "Matching of expenses in financial reporting: a matching function approach." Journal of Financial Reporting and Accounting 18, no. 1 (December 19, 2019): 19–50. http://dx.doi.org/10.1108/jfra-01-2019-0009.

Full text

Abstract:

Purpose The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting. Design/methodology/approach The matching function is first analyzed analytically. It is specified as a multiplicative Cobb-Douglas-type function of three categories of expenses (labor expense, material expense and depreciation). The specified matching function is solved by the generalized reduced gradient method (GRG) for 10-year time series from 8,226 Finnish firms. The coefficient of determination of the logarithmic model (CODL) is compared with the linear revenue-expense correlation coefficient (REC) that is generally used in previous studies. Findings Empirical evidence showed that REC is outperformed by CODL. CODL was found independent of or weakly negatively dependent on the matching elasticity of labor expense, positively dependent on the material expense elasticity and negatively dependent on depreciation elasticity. Therefore, the differences in matching accuracy between industries emphasizing different expense categories are significant. Research limitations/implications The matching function is a general approach to assess the matching accuracy but it is in this study specified multiplicatively for three categories of expenses. Moreover, only one algorithm is tested in the empirical estimation of the function. The analysis is concentrated on ten-year time-series of a limited sample of Finnish firms. Practical implications The matching function approach provides a large set of important information for considering the matching process in practice. It can prove a useful method also to accounting standard-setters and other specialists such as managers, consultants and auditors. Originality/value This study is the first study to apply the new matching function approach.

APA, Harvard, Vancouver, ISO, and other styles

3

Mirzamohammadi, Saeed, Saeed Karimi, and Mir Saman Pishvaee. "A novel cost allocation method applying fuzzy DEMATEL technique." Kybernetes 49, no. 10 (November 22, 2019): 2569–87. http://dx.doi.org/10.1108/k-07-2019-0513.

Full text

Abstract:

Purpose The purpose of this paper is to develop a new systematic method for a multi-unit organization to cope with the cost allocation problem, which is an extension of the reciprocal method. As uncertainty is the inherent characteristic of business environments, assuming changes in engaged parameters is almost necessary. The outputs of the model determine the total value of each unit/business lines or product. Design/methodology/approach In the proposed method, contrary to existing models, business units are able to transfer their costs to other units, and also, not necessarily transfer the total costs of support units completely. The DEMATEL approach, which finds all relationships between different parts of a system, is also applied for computing effects of the units’ expense paid to each other. Moreover, a fuzzification approach is used to capture linguistic experts’ judgments about related data. Findings Being closer to the real-world problem in comparison to the previous approach, the proposed systematic approach encompasses the other cost allocation models. Practical implications Applying the proposed model for a system like a multi-unit organization, the total price of each unit/business line can be obtained. Moreover, this cost allocation process guides the related decision-makers to better manage the expenses that each unit pays the others. Originality/value In the existing studies, business units cannot pay expense support units. However, in the proposed method, the business units are able to pay expenses for other units, and also, not necessarily pay total expenses for support unit completely. Moreover, considering engaged parameters as fuzzy numbers makes the proposed model closer to real-world problems.

APA, Harvard, Vancouver, ISO, and other styles

4

Che, Shuping, Qiaojun Wu, Yanpeng Zhang, and Jie Geng. "Maintenance Expense Optimization Method for High Temperature Reactor Equipment Group." IOP Conference Series: Earth and Environmental Science 555 (August 29, 2020): 012019. http://dx.doi.org/10.1088/1755-1315/555/1/012019.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Laitinen, Erkki Kalervo. "Implied expense theory in financial reporting: a steady-state approach." Journal of Financial Reporting and Accounting 16, no. 1 (March 12, 2018): 49–83. http://dx.doi.org/10.1108/jfra-05-2016-0032.

Full text

Abstract:

Purpose The purpose of this study is to use a steady-state model structure to investigate earnings management (EM) theoretically in the context of different expense theories. Empirically, the objective is to apply the theoretical model to investigate the implicit choice of expense theories for reporting expenses. The study aims to present a new approach to analyze EM. Design/methodology/approach The study makes use of ten-year time-series data originally from 1,015 Finnish public and private firms to estimate the parameters of the steady-state model, and to investigate which expense theories the firms implicitly follow in financial reporting. The parameters are estimated using the restricted least squares regression method. The final sample included data from 631 firms fulfilling restrictions for the consistency of estimates. Findings The paper provides empirical insights about expense theories that Finnish firms implicitly follow in financial reporting. Evidence shows that the reporting of expenses mainly follows the units-of-revenue and the rate-of-return theories. Only a small number of firms follow the interest expense theory. Research limitations/implications The study is based on a steady-state approach, and therefore, the research results may lack generalizability as only 62% of the original sample firms obtained consistent estimates. Therefore, researchers are encouraged to use more general models for further theoretical and empirical work. Practical implications The paper includes implications for a new approach to EM. It also gives implications how to analyze different expense theories in the context of EM both theoretically and empirically. Originality/value This paper develops a new approach to investigate EM.

APA, Harvard, Vancouver, ISO, and other styles

6

Poere, Daniel De, and Stevanie . "Analisis Perencanaan Pajak Penghasilan Terkait Dengan Beban Pajak Penghasilan Pasal 21 Yang Ditanggung Perusahaan Studi Kasus Pada PT. Kharisma Buana Mandiri." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 1 (July 27, 2018): 001–6. http://dx.doi.org/10.37641/jiakes.v4i1.95.

Full text

Abstract:

Tax planning is a legally used method by companies to save its tax payment. Income tax planning article 21 is a tax planning applied based on employee’s salary. It is an expense borne by companies and will disserve the company due to its inability to be made deductible fiscal expense. The research’s objective is to find out the influence of income tax planning related to article 21 borne by the company with gross up methode. The results conclude that the company does not use gross up method in calculationg its article 21 income tax. This is why the author made a revsion the fiscal income statement used in previous calculation. Based on this revision, the company will be able to save Rp 1.665.028 obtained as a difference between fiscal correction on article 21 tax expenses and the increase of article 21 tax income after being grossed up. This means the company can save its expenditure.

APA, Harvard, Vancouver, ISO, and other styles

7

Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (July 2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.

Full text

Abstract:

Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.

APA, Harvard, Vancouver, ISO, and other styles

8

Leou, Rong-Ceng. "A new method for unit maintenance scheduling considering reliability and operation expense." International Journal of Electrical Power & Energy Systems 28, no. 7 (September 2006): 471–81. http://dx.doi.org/10.1016/j.ijepes.2006.02.009.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Lu, Bi Hong, and Yu Kai Li. "DCM Oriented Operation and Maintenance Expense Model for High-Speed Train." Key Engineering Materials 620 (August 2014): 644–49. http://dx.doi.org/10.4028/www.scientific.net/kem.620.644.

Full text

Abstract:

Manufacturing is in transition to manufacturing service industry and Life Cycle Cost (LCC) becomes an important considerate index. Operation & Maintenance Expense (OME) is the most complicated one among all the LCC expense units. Besides, it also accounts for the largest proportion. Authors proposed a LCC modeling idea, which is Expenses attached to the process, while process consumes resourses. Authors take the air-supply and brake system of high-speed train as example, conduct the system’s maintenance FMEA and risk assessment based on dependability. According to assessment results, authors match the system’s important maintenance projects, including brake control system, main air compresser etc., with their respective maintenance mode. The paper put forward the expense model of one specific maintenance work on basis of its resourse structure. Based on the main air compresser’s dependability, authors predicted its Corrective Maintenance (CM) repair times by using Monte Carlo simulation. Combined with the repair times of Preventive Maintenance (PM) and condition-based maintenance, authors obtained high-speed train’s OME model. This method has important significance for modeling the high-speed train’s LCC. Besides, it may support the expense reseach for large equipments with complicated process.

APA, Harvard, Vancouver, ISO, and other styles

10

Harnovinsah, Harnovinsah, and Septyana Mubarakah. "DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE." Jurnal Akuntansi 20, no. 2 (March 3, 2017): 267. http://dx.doi.org/10.24912/ja.v20i2.58.

Full text

Abstract:

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.

APA, Harvard, Vancouver, ISO, and other styles

11

Lin, Jian Jun, Yang Sun, and Yue Qiang Zhang. "Study on Approximation Methods with Chebyshev Polynomial Models." Applied Mechanics and Materials 733 (February 2015): 885–88. http://dx.doi.org/10.4028/www.scientific.net/amm.733.885.

Full text

Abstract:

Modern automobile design technology often employed finite element analysis and computational fluid dynamics, which are computational expense and highly time cost and need to employ approximation techniques. We herein study a Chebyshev Polynomial Model-based approximation technique, and employ it for predictive design. Firstly, we investigated the multi-valuable function prediction on the model precision. We also employed cross-validation as error analysis method. The computational results from expensive optimization of CEC 2014 tested our predictive methods. The experimental results showed that the proposed method is suitable for solving the low dimensional function prediction problems.

APA, Harvard, Vancouver, ISO, and other styles

12

Narotzky, Emma, Maria E. Jerome, John R. Horner, and Dana J. Rashid. "An Ion-exchange Bone Demineralization Method for Improved Time, Expense, and Tissue Preservation." Journal of Histochemistry & Cytochemistry 68, no. 9 (August 14, 2020): 607–20. http://dx.doi.org/10.1369/0022155420951286.

Full text

Abstract:

Here, we describe an ethylenediaminetetraacetic acid (EDTA)-based bone demineralization procedure that uses cation-exchange resin and dialysis tubing. This method does not require solution changes or special equipment, is faster than EDTA alone, is cost-effective, and is environmentally friendly. Like other EDTA-based methods, this procedure yields superior tissue preservation than formic acid demineralization. Greater protein antigenicity using EDTA as opposed to formic acid has been described, but we also find significant improvements in carbohydrate-based histological staining. Histological staining using this method reveals cartilage layers that are not distinguishable with formic acid demineralization. Carbohydrate preservation is relevant to many applications of bone demineralization, including the assessment of osteoarthritis from bone biopsies and the use of demineralized bone powder for tissue culture and surgical implants. The improvements in time, expense, and tissue quality indicate this method is a practical and often superior alternative to formic acid demineralization:

APA, Harvard, Vancouver, ISO, and other styles

13

Ryandono, Muhamad Nafik Hadi, A. Syifaul Qulub, Eko Fajar Cahyono, Tika Widiastuti, Elsi Mersilia Hanesti, Ninda Ardiani, and Taqiyah Dinda Insani. "Analysis of Efficiency for Zakat Management Organization in Indonesia: A Comparison Study of Super Efficiency and Free Disposal Hull." Hayula: Indonesian Journal of Multidisciplinary Islamic Studies 5, no. 2 (July 30, 2021): 147–66. http://dx.doi.org/10.21009/005.02.01.

Full text

Abstract:

This research aims to analyze the efficiency level of fourteen Zakat Management Organizations (ZMO) in Indonesia. This study uses a quantitative approach with the method of Free Disposal Hull (FDH) and the Super Efficiency (SE) method. Socialization Expense, Operational Expense, and Salary Expense are the input variables, while zakah fund collection and zakah distribution become the output variables. Empirical findings show that ZMO Corp 4 has the highest efficiency level, which analyzed through both methods of FDH or SE. ZMO managed by the government is the most efficient ZMO compared to the others who managed by private group and social organization. Total Potential Importance (TPI) shows that the output variable that requires the most significant adjustment is the zakat distribution, which is 12.66%

APA, Harvard, Vancouver, ISO, and other styles

14

Abdi, Sudirman, and Maryam Maryam. "CONTROLLING ANALYSIS OF OPERATIONAL EXPENSE AT PT MIDI UTAMA INDONESIA TBK." Economy Deposit Journal (E-DJ) 2, no. 1 (June 29, 2020): 43–48. http://dx.doi.org/10.36090/e-dj.v2i1.720.

Full text

Abstract:

Controlling analysis of operational expense at PT Midi Utama Indonesia Tbk. This research aimed to find out controlling of operational expense which is determinated by PT Midi Utama Indonesia Tbk and to find out the things that caused operational expense was not effective and effecient . This research used variance analysis method of operational expense namely an analysis which had a function to compare operational expense that was valued with a real operational expense , so that was able to find out variance of operational expense the big variance was happened to gether with factors the caused to happen avariance so that if the management was able to acquire a feed back in doing controlling with executing of operational expense value in the next year so that the variance is able to handle.

APA, Harvard, Vancouver, ISO, and other styles

15

Hanna, Hanna Y. "Reducing Time and Expense to Recycle Perlite for Repeat Use in Greenhouse Tomato Operations." HortTechnology 20, no. 4 (August 2010): 746–50. http://dx.doi.org/10.21273/horttech.20.4.746.

Full text

Abstract:

Planting greenhouse tomatoes (Solanum lycopersicum) in the same perlite more than once without reconditioning to restore medium loose structure, desalination to remove excess salt, and disinfection to guard against pest contamination is risky, and replacing the perlite to produce every new crop is costly. Reconditioning and treating perlite with hot water at a minimum cost provides a favorable solution for both problems and saves natural resources. A study was conducted in a 30 × 96-ft greenhouse in Spring 2007, 2008, and 2009 (January–July) to evaluate three methods for perlite recycling cost, desalination efficiency, and effects on tomato yield at three or four fruit per cluster. Each recycling method consisted of two components: the reconditioning action and the hot water treatment. The three recycling methods included no stir/sift then disinfect, stir then disinfect, and sift then disinfect. Perlite recycled with the no stir/sift then disinfect method was not reconditioned before the hot water treatment. Instead, it was agitated with a nozzle mounted on a pressure washer wand during the hot water treatment. Perlite recycled with the stir then disinfect method was reconditioned first with an auger mounted on an electric drill and then treated with hot water. Perlite recycled with the sift then disinfect method was reconditioned first by sifting the perlite with a homemade apparatus and was then treated with hot water. Recycling perlite with the no stir/sift then disinfect method reduced labor input by 49% and 81% compared with the stir then disinfect and the sift then disinfect methods, respectively. The no stir/sift then disinfect method reduced recycling cost by 22% and 50% compared with the other two methods, respectively. Perlite that was not reconditioned (no stir/sift) had higher nitrate-nitrogen (NO3-N) before hot water treatment than the stirred perlite and equal NO3-N to the sifted perlite. Hot water treatment significantly reduced medium electrical conductivity, NO3-N, potassium, and sodium. Tomatoes grown in perlite recycled with any of the three methods produced similar marketable and cull yields and fruit weight. Pruning fruit to three per cluster increased marketable yield, fruit weight, and reduced cull yield. There was no significant recycling method × cluster pruning interaction for yield components, indicating that all recycling methods had similar effects on tomato yield at three or four fruit per cluster. We conclude that the no stir/sift then disinfect method is less time consuming, more economical, and has no negative impact on yield. Tomatoes grown with three fruit per cluster in perlite recycled with any of the three methods produced greater marketable yield, less cull yield, and heavier fruit than tomatoes grown with four fruit per cluster.

APA, Harvard, Vancouver, ISO, and other styles

16

Zhang, Yanpeng, Chen Qing, Jianyong Gao, and Jie Geng. "Maintenance Decision Method for High Temperature Reactor Equipment Group with Expense Ratio Target." IOP Conference Series: Earth and Environmental Science 453 (April 10, 2020): 012053. http://dx.doi.org/10.1088/1755-1315/453/1/012053.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Sunaryo, Deni. "The Effect of Debt Financing and Equity Financing on Expense Ratio Profit." Ilomata International Journal of Management 2, no. 1 (January 25, 2021): 8–14. http://dx.doi.org/10.52728/ijjm.v2i1.107.

Full text

Abstract:

This study aims to determine the effect of Debt Financing and Equity Financing on the Profit Expense Ratio. The population in this study is Sharia Commercial Banks registered in Bank Indonesia from 2011 to 2018 as many as 11 banks while the sample is determined by the purposive sampling method and meets the criteria of 2 companies. The analytical method used is multiple linear regression models. This method is also called quantitative because the research data is in the form of numbers and analysis using statistics. Regression analysis results obtained an f-value of 4.155 which means that simultaneously has a significant effect on the profit expense ratio. Partial test results with the t-test showed that debt financing was obtained t-value 1,803> t table 1,687 and significant 0.009 <0.05. then it can be said that debt financing has a significant effect on the profit expense ratio. For equity financing obtained t-value 2.913> t table 1.687 and significant 0.045 <0.05. then it can be said that equity financing has a significant effect on the profit expense ratio.

APA, Harvard, Vancouver, ISO, and other styles

18

Amanda, Felicia, and Meiriska Febrianti. "Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba." Jurnal ULTIMA Accounting 7, no. 1 (June 1, 2015): 70–86. http://dx.doi.org/10.31937/akuntansi.v7i1.83.

Full text

Abstract:

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI’s official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management. Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.

APA, Harvard, Vancouver, ISO, and other styles

19

Anwar, Deky, and Riski Ananda Amelia. "Pengaruh Debt Financing Dan Equity Financing Terhadap Profit Expense Ratio Pada Bank Syariah Mandiri Tahun 2010-2019." SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam 2, no. 2 (June 19, 2020): 103–12. http://dx.doi.org/10.36407/serambi.v2i2.186.

Full text

Abstract:

Purpose- This study aims to determine the effect of the level of financing with the principle of debt financing and equity financing to profit expense ratio in Bank Syariah Mandiri in 2010-2019. Methods- The sample selection technique uses purposive sampling. In this study, the authors used the method of multiple linear regression analysis. The data analysis technique used is the classic assumption test and multiple linear analysis. Findings- Based on the results of the analysis shows that financing with the principle of debt financing does not affect the profit expense ratio, while financing with the principle of equity financing affects the profit expense ratio.

APA, Harvard, Vancouver, ISO, and other styles

20

Dong, Da Shan, Chun Yan Lu, and Yuan Yuan Teng. "A Fatigue Life Analysis Method Based on Nominal Stress Method and MSC.FATIGUE Software." Advanced Materials Research 468-471 (February 2012): 663–67. http://dx.doi.org/10.4028/www.scientific.net/amr.468-471.663.

Full text

Abstract:

The paper is based on nominal stress method and MSC.FATIGUE software, adopts virtual fatigue design method, take cart balance beam of quayside container crane as an example, build its finite element model, conduct strength analysis on the balance beam and fatigue analysis under specified load course by MSC.Fatigue software, then obtain life distributions which can provide the basis of nichetargeting improvement and fatigue research in design stage. Through above analysis, it has been proved the feasibility of the method that the paper adopted, and it can greatly reduce the expense that the fatigue life testing brings about.

APA, Harvard, Vancouver, ISO, and other styles

21

Feng, Ying, Yung-ho Chiu, and Fan-peng Liu. "Measuring the Performance of Wastewater Treatment in China." Applied Sciences 9, no. 1 (January 3, 2019): 153. http://dx.doi.org/10.3390/app9010153.

Full text

Abstract:

When a developing country is undergoing a rapid growth period, agricultural wastewater, domestic wastewater, industrial wastewater, and organic matter content in chemical oxygen demand (COD) usually increase in great amounts, causing environmental pollution. Thus, this paper proposes a summary of factors to assess the performance of wastewater discharge costs. Total fixed assets, population growth, and wastewater treatment expenses in various regions of China were used as input factors, while gross regional product, discharged wastewater, and discharged COD were used as output factors. We employed the directional distance function (DDF) method to compare 31 regions of China between 2011 and 2015. The results showed that areas with leading economic development and areas with a small population and vast natural land have good wastewater treatment efficiency. In the past five years, economic development and wastewater treatment expense efficiency in Chongqing have been improving, such that by the end of 2015, this region efficiency was approaching frontier efficiency. We also found that the efficiency of wastewater treatment expense in many areas often falls below 0.6, which is still very low. There is, thus, a large gap between the regions and the leading frontier regions, meaning that the efficiency of wastewater treatment expense needs to be improved.

APA, Harvard, Vancouver, ISO, and other styles

22

Baraja, Lutfi M., Yuswar Zainul Basri, and Vertari Sasmi. "PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." Jurnal Akuntansi Trisakti 4, no. 2 (August 16, 2019): 191. http://dx.doi.org/10.25105/jat.v4i2.4853.

Full text

Abstract:

<p><em>This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in partial deferred tax expense, tax planning and deferred tax assets has positive influence on the disclosure of earnings management.</em></p>

APA, Harvard, Vancouver, ISO, and other styles

23

Saputra, Aditya. "Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017." Jurnal Pajak Vokasi (JUPASI) 1, no. 2 (March 31, 2020): 102–11. http://dx.doi.org/10.31334/jupasi.v1i2.817.

Full text

Abstract:

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax.

APA, Harvard, Vancouver, ISO, and other styles

24

Mathers, Amy J., Melinda Poulter, Dawn Dirks, Joanne Carroll, Costi D. Sifri, and Kevin C. Hazen. "Clinical Microbiology Costs for Methods of Active Surveillance for Klebsiella pneumoniae Carbapenemase–Producing Enterobacteriaceae." Infection Control & Hospital Epidemiology 35, no. 4 (April 2014): 350–55. http://dx.doi.org/10.1086/675603.

Full text

Abstract:

Objective.To compare direct laboratory costs of different methods for perirectal screening for carbapenemase-producing Enterobacteriaceae (CPE) colonization.Design.Cost-benefit analysis.Setting.A university hospital and affiliated long-term acute care hospital (LTACH).Participants.Inpatients from the hospital or LTACH.Methods.Perirectal samples were collected from inpatients at risk for exposure to CPE. In 2009, we compared the accuracy of the Centers for Disease Control and Prevention (CDC)-recommended CPE screening method with similar methods incorporating a chromogenic agar (CA). We then performed a cost projection analysis using 2012 screening results for the CA method, the CDC method, and a molecular assay with wholesale pricing based on the 2009 analysis. Comparisons of turnaround and personnel time were also performed.Results.A total of 185 (2.7%) of 6,860 samples were confirmed as CPE positive during 2012. We previously found that the CDC protocol had a lower sensitivity than the CA method and predicted that the CDC protocol would have missed 92 of the CPE-positive screening results, whereas the modified protocol using CA would have missed 26, assuming similar prevalence and performance. Turnaround time was 3 days using the CDC and CA-modified protocols compared with 1 day for molecular testing. The estimated annual total program cost and total technologist's hours would be the following: CA-modified protocol, $37,441 and 376 hours; CDC protocol, $22,818 and 482 hours; and molecular testing, $224,596 and 343 hours.Conclusions.The CDC screening protocol appeared to be the least expensive perirectal screening method. However, expense must be weighed against a lower sensitivity and extra labor needed for additional work-up of non-CPE isolates. The molecular test has the shortest turnaround time but the greatest expense.

APA, Harvard, Vancouver, ISO, and other styles

25

Qi, Jian Xun, and Zhi Nan Kan. "The Introduction and the Calculation of Virtual Expense Ratio in Decision Critical Path Method (DCPM)." Advanced Materials Research 860-863 (December 2013): 3031–34. http://dx.doi.org/10.4028/www.scientific.net/amr.860-863.3031.

Full text

Abstract:

As the particularity of power engineering projects, in order to achieve great economic and social benefits as soon as possible, the owner often add reward or punishment factor on the power project construction schedule management. This paper improved the presentation of decision critical method (DCPM), using a simple arrow to present multi decision of a decision-making activity, similarly as PERT network. This paper introduce the concept of virtual expense ratio of different decisions, on the base of which combined the reward coefficient b and penalty coefficient a as well as the real project completion time T and the target completion time D. A new heuristic rule was proposed, not only takes the cost of different decisions but also considers the relations of real project completion time T and target completion time D. Thus, the new heuristic rule enjoys broader application than previous methods. The new calculation procedure is given, broad the application range of DCPM, and affords an effective new and practical method to help solving power project construction schedule management problem.

APA, Harvard, Vancouver, ISO, and other styles

26

Hersey, Charles, and David Kittredge. "The Expense of Private Forestry: Survey Results of Private Practicing Foresters in Massachusetts." Northern Journal of Applied Forestry 22, no. 3 (September 1, 2005): 211–12. http://dx.doi.org/10.1093/njaf/22.3.211.

Full text

Abstract:

Abstract There is little information available on the rates and different methods of remuneration associated with various forestry activities. We surveyed 145 Massachusetts-licensed private foresters in the winter of 2004 to determine the method, average, and range of prices that foresters charge landowners for practices such as management plans, timber sales, and other services. The results indicate that foresters charge a wide range of prices, and there are several different ways to pay for the same service.North. J. Appl. For. 22(3):211–212.

APA, Harvard, Vancouver, ISO, and other styles

27

De Grande, G., and A. Scandurra. "Standard methods for studying pharmaceutical economy." Urologia Journal 64, no. 4 (August 1997): 474–77. http://dx.doi.org/10.1177/039156039706400427.

Full text

Abstract:

– It is necessary to check the quality of the expense for the production of “public good health” and find elements of evaluation and control whereby results may be compared, also considering the medicines used and the expenses incurred. Universally-accepted standard parameters allow analogous situations to be compared. In the case of epidemiological and pharmaceutical-economic research the accepted parameters are: medicine classification according to the A.T.C. (anatomic - therapeutic - chemical) method and assessment of the exposure to medicines of a group or population, according to the D.D.D. (defined dose per day) method. From February to March and September to October 1995, the men's section of the urology ward was evaluated in relation to “G04 AB” medicines, analysed in the 5th level according to the A.T.C. method. The working method is standardised and although not absolute, enables pharmaco-economic evaluations to be made between work groups with similar situations. Furthermore, despite not being complete in itself, it could become a system of external quality control.

APA, Harvard, Vancouver, ISO, and other styles

28

Yi, Kyoo-Jin. "Preventive Occupational Health and Safety Expense Estimation Method based on Fatality Statistics and Progress Model." Journal of the Korea Institute of Building Construction 17, no. 2 (April 20, 2017): 191–97. http://dx.doi.org/10.5345/jkibc.2017.17.2.191.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Suciarti, Cicik, Elly Suryani, and Kurnia Kurnia. "The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance." Journal of Accounting Auditing and Business 3, no. 2 (August 5, 2020): 76. http://dx.doi.org/10.24198/jaab.v3i2.28624.

Full text

Abstract:

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

APA, Harvard, Vancouver, ISO, and other styles

30

Suranta, Sri, and Rendi Rendi. "PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." Jurnal Akuntansi 5, no. 1 (June 13, 2017): 25. http://dx.doi.org/10.24964/ja.v5i1.254.

Full text

Abstract:

This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not. Keywords: corporate governance, deferred tax expense, earnings management

APA, Harvard, Vancouver, ISO, and other styles

31

Santoso, Adi. "Analisis Perbandingan Metode Just In Time dan Economic Order Quantity." Jurnal Teknik Industri 10, no. 1 (February 22, 2010): 7. http://dx.doi.org/10.22219/jtiumm.vol10.no1.7-12.

Full text

Abstract:

UD Surabaya Rattan Industry as the middle scale of company is produced rattan chairs. This company is based on the job order to plan and develop the future company to its business strategy become mass production. In process production, the company always faces problems in the row material supply. If the row material supply is saved in long time period and there is bulking in storage it can make the rattans will be under level quality. The purpose of this research is giving information about the choosing methods of planning, controlling the row material supply with differ between Just in Time (JIT) method with Economic Order Quantity (EOQ) to minimize inventory value. The result of from chosen method for the planning of inventory control of raw material. Total Inventory Cost (TIC) which in it there are three element of it expense of that is expense of purchasing, expense of ordering, and also stock holding cost got TIC for the Method of Just in Time (JIT) period 13 to Rp233.129.629,71. While for the Method of Economic Order of Quantity (EOQ) at period 13 to Rp234,171,969.21. Calculation of Total Inventory Cost (TIC) as a whole ( period of time 1 year) by applying Method of Just In Time ( JIT) it can be seen Totalize Inventory Cost (TIC) Rp5,012,483,943.59 while by applying Economic Order of Quantity (EOQ) from Total of Inventory Cost (TIC) Rp518,088,399.86. Becoming method planning of inventory control the selected method of Just In Time (JIT) with thrift equal to Rp5,604,456.27.

APA, Harvard, Vancouver, ISO, and other styles

32

Firdaus, Amanda Maulidiyah, and Ari Prasetyo. "Pengaruh Debt Financing dan Equity Financing Terhadap Profit Expense Ratio Perbankan Umum Syariah Periode 2011-2015." Jurnal Ekonomi Syariah Teori dan Terapan 4, no. 6 (December 15, 2017): 505. http://dx.doi.org/10.20473/vol4iss20176pp505-514.

Full text

Abstract:

The purpose of this research is to find out the influence of debt financing and equity financing to profit expense ratio. This research is to describe the efficiency of financing in Islamic bank. The research method of this research is the quantitative approach. Character sample used is a quarterly report on three Islamic banks, Bank Muamalat Indonesia, Bank Syariah Mandiri, and BRI Syariah, period of January 2011-December 2015, so the totaling 60 samples. Sampling using purposive sampling. The analysis used the Panel regression analysis. The results showed that the partial debt financing significantly influence the profit expense ratio, and equity financing is also significantly influence the profit expense ratio. Simultaneously, debt financing and equity financing significantly influence of Islamic banking profit expense ratio.

APA, Harvard, Vancouver, ISO, and other styles

33

Husada, Cahyadi, Pratiwi Nila Sari, and Ery Teguh Prasetyo. "Net Sales Cost of Goods Sold Other Expense Dan Income Tax Expense-Net Atas Output Laba Bersih (Case Study)." Jurnal Kajian Ilmiah 21, no. 1 (January 15, 2021): 1–16. http://dx.doi.org/10.31599/jki.v21i1.419.

Full text

Abstract:

This study aims to determine the specific influence between the independent variables and the dependent variable either partially or simultaneously. This study was conducted to analyze previous research with similar research objects at the Food & beverages Sub-Sector Companies listed on the Indonesia Stock Exchange. This is done in order to match accounting theory and practice that is applied properly and correctly in other forms of business that have a mission to improve financial performance such as these companies on the IDX. The method in this research is quantitative statistics with a probability sample in the form of purposive sampling. The stages are to determine the population and sample independently, and then process them using a data processing tool called Eviews version 9 to the classical assumption test and hypothesis testing. The results obtained partially for the Net Sales hypothesis test (x1) has no effect because it has a probability value of 0.3497, for Cost of Goods Sold (x2) has an effect because it has a probability value of 0.000, for Other Expenses (x3) has an effect because it has a value probability of 0.000, and for Net Tax Expense (x4) has an effect because it has a probability value of 0.000. Meanwhile, simultaneously, Net Sales (x1), Cost of Goods Sold (x2), Other Expenses (x3), Net Tax Expenses (x4) have an effect. This can be seen in the table above which shows the Prob F-statistic of 0.000000. Keywords: Net Sales, Cost Of Goods Sold, Other Expense, Income Tax Expense-Net, Net Income Abstrak Penelitian ini bertujuan untuk mengetahui spesifik adanya pengaruh antar variabel independen dengan dari variabel dependen baik secara parsial maupun simultan. Penelitian ini dilakukan untuk menganalisis penelitian terdahulu dengan objek penelitian yang serupa pada Perusahaan Sub Sektor Food & beverages yang terdaftar di Bursa Efek Indonesia. Hal tersebut dilakukan guna mencocokkan antara teori dan praktik akuntansi yang diterapkan secara baik dan benar pada bentuk usaha lainnya yang memiliki misi dalam peningkatan kinerja keuangan seperti perusahaan tersebut di BEI. Metode dalam penelitian ini adalah statistik kuantitatif dengan sampel probabilitas berupa purposive sampling. Tahapannya adalah dengan menentukan populasi dan sampel secara bebas, dan kemudian mengolahnya menggunakan alat pengolahan data bernama eviews versi 9 sampai kepada uji asumsi klasik dan pengujian hipotesis. Hasil penelitian didapat secara parsial untuk uji hipotesis Penjualan Bersih (x1) tidak memiliki pengaruh karena memiliki nilai probabilitas sebesar 0.3497, untuk Beban Pokok Penjualan (x2) memiliki pengaruh karena memiliki nilai probabilitas sebesar 0.000, untuk Beban Lainnya (x3) memiliki pengaruh karena memiliki nilai probabilitas sebesar 0.000, dan untuk Beban Pajak Bersih (x4) memiliki pengaruh karena memiliki nilai probabilitas sebesar 0.000. Sedangkan secara simultan, Penjualan Bersih (x1), Beban Pokok Penjualan (x2), Beban Lainnya (x3), Beban Pajak Bersih (x4) mempunyai pengaruh. Hal ini dapat dilihat pada tabel diatas yang menunjukkan Prob F-statistiknya sebesara 0.000000. Kata kunci: Penjualan Bersih, Harga Pokok Penjualan, Beban Lainnya, Beban Pajak Penghasilan-Bersih, Laba Bersih

APA, Harvard, Vancouver, ISO, and other styles

34

Nasution, Chairul Riza, Yusniar Lubis, and Rahma Sari Siregar. "Pengaruh Faktor Sosial Ekonomi Karyawan Pelaksana Terhadap Investasi (Biaya Pendidikan) Anak." Jurnal Ilmiah Pertanian ( JIPERTA) 1, no. 2 (April 15, 2019): 153–62. http://dx.doi.org/10.31289/jiperta.v1i2.94.

Full text

Abstract:

The purpose of this study is to know any socio economic factors that affect investment (education costs) of the children of implementing employees at PTPN III Kebun Hulu, Nagori Village, Banjar Hulu, Ujung Padang District, Simalungun Regency. The sampling method is done by Purposive method. The analytical method used is multiple linear regression test with SPSS 18 tools. Socio-economic factors that affect investment (education costs) simultaneously are age, number of children, funds and education on investment (education costs) at PT Perkebunan Nusantara III Kebun Dusun Hulu. This can be seen from the t test, where t-test 2.333 t-table 2.045 at α = 5%. By parsial age variable not have an effect on to invesment ( expense of education) can be seen test of t, where t-hitung (-1,047) t-tabel (2,045), by parsial variable of amount of child not have an effect on to invesment (expense of education) where t-hitung (-1,568) t-tabel (2,045), by parsial earnings of executor employees not have an effect on to invesment (expense of education) where t-hitung (0,180) t-tabel (2,045), by parsial education variable not have an effect on to invesment (expense of education), where t-hitung (0,910) t-tabel (2,045).

APA, Harvard, Vancouver, ISO, and other styles

35

Sudarno, Sudarno. "AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN." JURNAL AKUNTANSI UNIVERSITAS JEMBER 8, no. 1 (March 31, 2015): 1. http://dx.doi.org/10.19184/jauj.v8i1.1218.

Full text

Abstract:

The objective of this study is to examine the accounting treatment for human resource, whether human resource is recognized as an asset or as a periodical expense. Conventional accounting believe that investment on human resources is recognized as cost as its occured. However, investment on human resources meets criteria as an expense and also as an invesment which need to be capitalized. From various measurement method on human resource, the writer believe that human resources should be recognize as an asset and the best measurement method is historical cost since this method is more reliable and objective method. Keywords: human resources accounting, measurement of HRA

APA, Harvard, Vancouver, ISO, and other styles

36

Robinson, Dahlia, and Diane Burton. "Discretion in Financial Reporting: The Voluntary Adoption of Fair Value Accounting for Employee Stock Options." Accounting Horizons 18, no. 2 (June 1, 2004): 97–108. http://dx.doi.org/10.2308/acch.2004.18.2.97.

Full text

Abstract:

This paper investigates the market reaction to announcements by firms of their decision to adopt the fair value provisions of SFAS No. 123 in accounting for their employee stock option (ESO) expense. Additionally, this paper examines ESO usage and expense of adopting firms and compares the impact of the expense on profitability measures for adopting firms relative to a matched set of control firms. We find a positive and significant abnormal return in the three days around the adoption announcements, suggesting that the decision to expense using the fair value method is value relevant. The positive abnormal announcement returns are mainly attributable to the earlier announcements, consistent with early announcements serving as a credible signal of a commitment to transparency in financial reporting. We find evidence that in the three years prior to the announcement year, adopting firms report significantly higher earnings than control firms yet fail to earn higher market returns, suggesting that adopters stand to benefit the most by improving the market's perception of their accounting reports. We also find that ESO usage, ESO expense, and the impact of ESO expense on profitability are significantly lower for adopters relative to control firms, although the impact of ESO expense is economically significant for 43 percent of the adopters.

APA, Harvard, Vancouver, ISO, and other styles

37

Su, Guo Hui, and Wen Qiang Chen. "Traffic Networks Layout and optimization in Transportation Channel Based on Four-Factor Method." Applied Mechanics and Materials 241-244 (December 2012): 2038–42. http://dx.doi.org/10.4028/www.scientific.net/amm.241-244.2038.

Full text

Abstract:

This paper took the four-factor as decision variables: expense of section optimizing, opportunity cost of land occupation, transportation fees and networks efficiency, build model to optimize unimpeded issue of traffic networks, so as to resolve the problem of traffic networks layout and optimization in transportation channel.

APA, Harvard, Vancouver, ISO, and other styles

38

JIANG, WEI, XIAO-LONG WANG, and XIU-LI PANG. "AN IMPROVED POPULATION BASED OPTIMIZATION SOLUTION METHOD BY COMBINING LOCAL AND GLOBAL SEARCHING." International Journal on Artificial Intelligence Tools 16, no. 05 (October 2007): 907–15. http://dx.doi.org/10.1142/s0218213007003606.

Full text

Abstract:

Optimization Solution Task is a typical and important task in many applications. Many optimization problems have been proved to be NP-hard problems, which cannot be solved by some predefined mathematic formulae. In this case, computer aided method is very helpful. While some local search algorithms are easily to fall into a local optimum solution. On contrast, the population based methods, such as Genetic Algorithms, Artificial Immune System, Autonomy Oriented Computing, are global search algorithms. However, they are not good at the local search. In this paper, an improved method is proposed by combining the local and global search ability, so as to improve the performance in terms of the convergence speed and the convergence reliability. We construct a generic form to deal with the common objective function space or the objective function with the partial derivative. In addition, we present an n-hold method in population based evolution method. The experiments indicate that our approach can effectively improve the convergence reliability, which is much concerned in some applications with the expensive executing expense.

APA, Harvard, Vancouver, ISO, and other styles

39

Xie, Yan Min. "On Applying Kriging Approximate Optimization to Sheet Metal Forming." Applied Mechanics and Materials 63-64 (June 2011): 3–7. http://dx.doi.org/10.4028/www.scientific.net/amm.63-64.3.

Full text

Abstract:

This paper presents a methodology to effectively determine the optimal process parameters using finite element analysis (FEA) and design of experiments (DOE) based on Metamodels. The idea is to establish an approximation function relationship between quality objectives and process parameters to alleviate the expensive computational expense in the optimization iterations for the sheet metal forming process. This paper investigated the Kriging metamodel approach. In order to prove accuracy and efficiency of Kriging method, the nonlinear function as test functions is implemented. At the same time, the practical nonlinear engineering problems such as square drawing are also optimized successfully by proposed method. The results prove Kriging model is an effective method for nonlinear engineering problem in practice.

APA, Harvard, Vancouver, ISO, and other styles

40

Kebbe, Ibrahim, Hiroshi Yokoi, and Yukinori Kakazu. "Applying Vibrational Potential Method to Shop Scheduling Problems." Journal of Robotics and Mechatronics 10, no. 5 (October 20, 1998): 394–99. http://dx.doi.org/10.20965/jrm.1998.p0394.

Full text

Abstract:

Many deterministic computational methods have addressed flow and job shop scheduling - both being highly representative, critical problems. Such methods become obsolete due to solution time and difficulty due to problem size. Evolutionary computation appears feasible for overcoming these problems because it can handle large problems, but at the expense of closeness to optimal solutions. This paper partially compares the two problems based on evolutionary computational method, the vibrational potential method (VPM). To compare this to the performance of older methods, genetic algorithms (GAs) are used in the shop flow domain. This paper outlines VPM features in scheduling showing new advantages in problem formulation and solution.

APA, Harvard, Vancouver, ISO, and other styles

41

Levenstien, Mark A., Jürg Ott, and Derek Gordon. "Are Molecular Haplotypes Worth the Time and Expense? A Cost-Effective Method for Applying Molecular Haplotypes." PLoS Genetics 2, no. 8 (August 18, 2006): e127. http://dx.doi.org/10.1371/journal.pgen.0020127.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Kim, Sun Yong, Il Yong Kim, and Chris K. Mechefske. "A new efficient convergence criterion for reducing computational expense in topology optimization: reducible design variable method." International Journal for Numerical Methods in Engineering 90, no. 6 (March 13, 2012): 752–83. http://dx.doi.org/10.1002/nme.3343.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Miao, Hui, Guo Chen, Chaojie Li, Zhao Yang Dong, and Kit Po Wong. "Operating Expense Optimization for EVs in Multiple Depots and Charge Stations Environment Using Evolutionary Heuristic Method." IEEE Transactions on Smart Grid 9, no. 6 (November 2018): 6599–611. http://dx.doi.org/10.1109/tsg.2017.2716927.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Mailindra, Wiyan. "PENGARUH KERAGAMAN BELANJA TERHADAP KETIMPANGAN PENDAPATAN ANTAR DAERAH DI PROVINSI JAMBI." EKONOMIS : Journal of Economics and Business 1, no. 1 (September 28, 2017): 160. http://dx.doi.org/10.33087/ekonomis.v1i1.16.

Full text

Abstract:

The purpose of this study was to determine income inequality and the effect diversity of expense toward income inequality in the period 2005-2015. The analysis method used quantitative analysis with Williamson Index analysis and simple regression, the date got from ten districts in jamby province. The results this study showed income inequality between regions during the period has category medium inequality,the variety of region expense has effect positive significant to income inequality level. Conclusion this study was the higher level of diversity of expense will be increase income inequality between regions. The policy implication of this research was develop the economic development center that taked to the potential of each region by utilizing resources in the region so that the level of income inequality between regions is not too high.Keywords : diversity of expense, income inequality, economic development, potential of region.

APA, Harvard, Vancouver, ISO, and other styles

45

Pfortmueller, Carmen Andrea, Michael Keller, Urs Mueller, Heinz Zimmermann, and Aristomenis Konstantinos Exadaktylos. "Image and Imaging an Emergency Department: Expense and Benefit of Different Quality Assessment Methods." Emergency Medicine International 2013 (2013): 1–5. http://dx.doi.org/10.1155/2013/213263.

Full text

Abstract:

Introduction. In this era of high-tech medicine, it is becoming increasingly important to assess patient satisfaction. There are several methods to do so, but these differ greatly in terms of cost, time, and labour and external validity. The aim of this study is to describe and compare the structure and implementation of different methods to assess the satisfaction of patients in an emergency department.Methods. The structure and implementation of the different methods to assess patient satisfaction were evaluated on the basis of a 90-minute standardised interview.Results. We identified a total of six different methods in six different hospitals. The average number of patients assessed was 5012, with a range from 230 (M5) to 20 000 patients (M2). In four methods (M1, M3, M5, and M6), the questionnaire was composed by a specialised external institute. In two methods, the questionnaire was created by the hospital itself (M2, M4).The median response rate was 58.4% (range 9–97.8%). With a reminder, the response rate increased by 60% (M3).Conclusion. The ideal method to assess patient satisfaction in the emergency department setting is to use a patient-based, in-emergency department-based assessment of patient satisfaction, planned and guided by expert personnel.

APA, Harvard, Vancouver, ISO, and other styles

46

Ma, Yilun, V. K. Sawhney, and T. A. Steeves. "Staining of paraffin-embedded plant material in safranin and fast green without prior removal of the paraffin." Canadian Journal of Botany 71, no. 7 (July 1, 1993): 996–99. http://dx.doi.org/10.1139/b93-114.

Full text

Abstract:

A rapid and efficient method for staining sections of paraffin-embedded plant tissues in safranin and fast green without prior removal of the paraffin is described. The quality of the resulting preparations is equal to, or better than, that obtained by conventional methods. This method results in substantial saving of time and expense. Key words: staining technique, paraffin, safranin, fast green.

APA, Harvard, Vancouver, ISO, and other styles

47

Goni, Yuvita M. F., and Novi Swandari Budiarso. "ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO." ACCOUNTABILITY 7, no. 01 (June 30, 2018): 11. http://dx.doi.org/10.32400/ja.19072.7.01.2018.11-20.

Full text

Abstract:

Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income

APA, Harvard, Vancouver, ISO, and other styles

48

Rizkia, Tatu, Dedi Budiman Hakim, and A. Faroby Falatehan. "The Strategy of Budget Disbursement Optimization in The Agency of Public Works and Spatial Planning of Bogor Regency." JURNAL MANAJEMEN AGRIBISNIS (Journal Of Agribusiness Management) 8, no. 2 (October 30, 2020): 165. http://dx.doi.org/10.24843/jma.2020.v08.i02.p06.

Full text

Abstract:

The research is conducted according to budget realization report of Public Works and Spatial Planning Office (DPUPR) of Bogor Regency. DPUPR of Bogor Regency is one of Local Government Working Unit (SKPD) that get the lowest percentage of budget realization among others SKPD around Bogor Regency. This research aimed to find out the main cause of lack of direct expense disburesement and to formulate the strategy to optimize the disbursement of direct expense at DPUPR of Bogor Regency. By using likert scale analysis, it can be determined the main cause of lack of direct expense disburesement at DPUPR of Bogor Regency.The result indicate the main cause of lack of direct expense disburesement at DPUPR of Bogor Regency is that the good and service provider (partner) submit the disbursement at once in the end of year. Based on AHP(Analitycal Hierarchy Process) method, the strategy choosen to optimize the disbursement of direct expense at DPUPR of Bogor Regency is that making strict regulation for the good and service provider (partner) in order to good administration (Regency Regulation/Regent Regulation).

APA, Harvard, Vancouver, ISO, and other styles

49

Dewi, Dita Rimbawati, and Dian Anita Nuswantara. "Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 4, no. 3 (June 30, 2021): 305–15. http://dx.doi.org/10.31842/jurnalinobis.v4i3.185.

Full text

Abstract:

This study aims to examine the effect of deferred tax expense and tax planning on earnings management. This research is a quantitative study using secondary data from financial reports and annual reports of manufacturing companies sub-sector consumer good indutry listed on the Indonesia Stock Exchange from 2014 until 2018. The sample selection uses a purposive sampling method. Data analysis techniques using multiple regression analysis with SPSS 23. The results of this study are the variable tax planning has a positive influence on earnings management. The variable deferred tax expense does not have a significant effect on earnings management because management has limitations in determining the amount of deffered tax expense.

APA, Harvard, Vancouver, ISO, and other styles

50

Zhu, Heng Jun, and Jia Lin Fan. "Research on Hybrid Automation Method for DCS System Defect Test." Applied Mechanics and Materials 602-605 (August 2014): 2023–26. http://dx.doi.org/10.4028/www.scientific.net/amm.602-605.2023.

Full text

Abstract:

As the development of information and automation, expense and aftereffect are severer caused by software defect. This paper represents synthetic retrospect of advanced research process, including data and example of system defect, data-mining system, software test management and standard procedure at domestic and overseas. Employing hybrid automation to obtain location, classification and description of system defect in tests, automation system is established for creditability measurement, standard evaluation with dominance of exploiting effectively and extensible, without heavy workload.

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Expense method'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles