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1

Cui, Miao, Yi Wu, Liyuan Xia, Dingrong Xue, and Zhongming Wang. "Phototactic Responses of Three Species of Cryptolestes (Coleoptera: Laemophloeidae) to Different Wavelengths of Light." Journal of Entomological Science 58, no. 1 (2023): 85–94. http://dx.doi.org/10.18474/jes22-24.

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Abstract Information on insect phototaxis can be applied to the collection, monitoring, and management of insects. This study investigated the phototaxis of three species of Cryptolestes (Coleoptera: Laemophloeidae)—Cryptolestes pusillus (Oliver), Cryptolestes turccus (Grouvelle), and Cryptolestes ferrugineus (Stephens)—to light-emitting diode (LED) lights with six wavelengths. The three species had different responses to the different wavelengths, with C. pusillus displaying the strongest phototaxis. The taxis of the three species exhibited the same tendency across light waves of different le
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Martinouva, Rissa Afni. "LAW ENFORCEMENT ANALYSIS REGULATIONS FOR USING TELEPHONE WHILE DRIVING AGAINST ONLINE OJEK IN BANDAR LAMPUNG." Indonesia Private Law Review 2, no. 1 (2021): 49–58. http://dx.doi.org/10.25041/iplr.v2i1.2230.

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Road users other than online public transportation must also be given legal protection and together enjoy the convenience of traffic facilities. Drivers are required to concentrate while driving a vehicle. This is regulated in Law Number 22 of 2009 concerning Road Transportation Traffic, Article 106 that everyone driving a motorized vehicle on the road is obliged to drive his vehicle fairly and with full concentration. The observations made were that attaching a communication device to online public transportation proved that the telephone was used while driving a vehicle. Communicating by tel
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T.Yu., Markina. "THE TEORETICAL BASIS OF HOMEOSTASIS MAINTENANCE IN ARTIFICIAL INSECT POPULATIONS AND CONTROL OF THEIR CONDITION." Біологія та валеологія, no. 19 (December 12, 2017): 58–68. https://doi.org/10.5281/zenodo.1108514.

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Theoretical basis of homeostasis maintenance in artificial insect populations and control of their condition. T. Yu. Markina – The principle of homeostasis as a general property of biological systems at various levels is fully peculiar for artificial insect populations. Features of technocenosis cause some changes in structural parameters of insect cultures. Viability index is suggested to use as the criterion of population condition. Correlation between viability of artificial insect populations and intensity of vital taxis has been proved. The role of taxis in maintaining of population
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Ok, JongSun, Hyeongsu Kim, and Kyonghwa Kang. "Comparison of Physical, Occupational, and Sociocognitive Characteristics of Corporate and Private Taxi Drivers in Korea." Healthcare 9, no. 2 (2021): 224. http://dx.doi.org/10.3390/healthcare9020224.

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Taxis are a form of public transport which is very closely related to the safety of the public. Although private and corporate taxis have quite different characteristics, there have only been a few studies comparing the characteristics of corporate and private taxis. Moreover, among various characteristics, research was conducted mainly focusing on occupational characteristics. This study was undertaken to compare various physical, occupational, and sociocognitive characteristics of corporate and private taxi drivers. A descriptive cross-sectional study was conducted from 22 August to 11 Septe
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Komarov, Jury, and Vitali Fedotov. "THE INFLUENCE OF FIXED‐ROUTE TAXI ON ROAD ACCIDENTS AND AIR POLLUTION." TRANSPORT 21, no. 1 (2006): 34–37. http://dx.doi.org/10.3846/16484142.2006.9638038.

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The development of market economy in Russia expands the need for movement of groups of people of large mega cities on time to a place at simultaneous reduction of the number of groups with identical purposes. Therefore for many cities a wide use of fixed‐route taxis the service of passengers at a constant increase of the numbers of routes and the numbers of transport units was characteristic. At the certain intensity of the movement of fixed‐route taxis on separate sites of city highways the transport stream and the changing quality of environment raises the risk of road accident and becomes e
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Chuñir-Barros Lisbeth , Campoverde-Vizhñay Johanna. "Trastornos musculoesqueléticos e Intensidad del dolor en conductores de taxis. Cuenca, Ecuador Musculoskeletal disorders and pain intensity in taxi drivers. Cuenca – Ecuador." Cuestiones de Fisioterapia 54, no. 1 (2025): 345–62. https://doi.org/10.48047/e4gaqe14.

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Background: Musculoskeletal disorders (MSDs) largely affect all professions, causing substantial economic losses due mostly to ignorance and lack of prevention by companies and workers. Objective: To determine the prevalence of musculoskeletal disorders and pain intensity in taxi drivers of the company Padrón S.A, Cuenca March - August 2023.
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Ikeda, Yuzuru, Kingo Ito, and Gen Matsumoto. "Does light intensity affect embryonic development of squid (Heterololigo bleekeri)?" Journal of the Marine Biological Association of the United Kingdom 84, no. 6 (2004): 1215–19. http://dx.doi.org/10.1017/s0025315404010689h.

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The effect of light intensity on the course of embryonic development of squid (Heterololigo bleekeri) was examined. Heterololigo bleekeri embryos at an early stage were incubated in the egg cases under six to seven gradients of light intensities which varied from constant darkness to intensive light >1000 lx (12L:12D for all experimental groups except for the constant darkness group). Duration of hatching in every experimental group ranged from seven to 15 days with a peak for ≈30–50% of total number of hatchlings. However, there were no particular relationships between light intensities an
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8

Markina, T. Y. "New approaches to quality control for cultures of insects for rearing." Biosystems Diversity 24, no. 1 (2016): 164–72. http://dx.doi.org/10.15421/011620.

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An analytical review of existing methods of quality control for cultures of insects for rearing is presented. It is shown that there is a need to search for new approaches to solving this problem. The suggested methods for quality control for insect cultures are based on the rule of taxis intensity dependence on insect viability level. Testing of new methods of control and prediction of biological material viability was carried out on several breeds of silkworm (Bombyx mori L.) and a laboratory culture of the gypsy moth (Lymantria dispar L.). It was established that the caterpillars of silkwor
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9

Chuñir-Barros Lisbeth and Campoverde Vizhñay Johanna. "Trastornos musculoesqueléticos e Intensidad del dolor en conductores de taxis. Cuenca, Ecuador." Cuestiones de Fisioterapia 54, no. 1 (2025): 345–62. https://doi.org/10.48047/q3drsx38.

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Background: Musculoskeletal disorders (MSDs) largely affect all professions, causing substantial economic losses due mostly to ignorance and lack of prevention by companies and workers. Objective: To determine the prevalence of musculoskeletal disorders and pain intensity in taxi drivers of the company Padrón S.A, Cuenca March - August 2023. Methods: Descriptive cross-sectional study. It was carried out in the taxi company Padrón S.A. Standardized Nordic Questionnaire and Analog Visual Scale were used to assess the pain, the data were collected in KoboToolbox; for the variables were reported i
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10

Markina, Tetiana, Evgenia Golub, and Olga Panchenko. "STUDY OF THE EFFICIENCY AND COMPARATIVE ANALYSIS OF THE APPLICATION OF TECHNIQUES FOR EVALUATING THE QUALITY OF PHYTOPHAGES AND ENTOMOPHAGES AT DIFFERENT STAGES OF ONTOGENESIS." Scientific and Technical Bulletin of the Institute of Animal Science NAAS of Ukraine, no. 131 (2024): 116–27. http://dx.doi.org/10.32900/2312-8402-2024-131-116-127.

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The concept of quality control of insect crops is proposed, which is based on a targeted approach based on the goal and objectives of the implementation of a certain breeding program and is divided into two main directions: control of phytophage production, control of entomophage production. Quality control methods are based on the general biological rule of dependence between the intensity of insect taxis and the overall viability of biomaterial. The effectiveness of methods for assessing the quality of phytophages (on the example of the mother cultures of the grain moth Sitotroga cerealella,
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11

Li, Xinguang, Tong Lv, Jun Zhan, Shen Wang, and Fuquan Pan. "Carbon Emission Measurement of Urban Green Passenger Transport: A Case Study of Qingdao." Sustainability 14, no. 15 (2022): 9588. http://dx.doi.org/10.3390/su14159588.

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Urban passenger transport is one of the most significant sources of fossil energy consumption and greenhouse gas emission, especially in developing countries. The rapid growth of urban transport makes it a critical target for carbon reduction. This paper establishes a method for calculating carbon emission from urban passenger transport including ground buses, private cars, cruising taxis, online-hailing taxis, and rail transit. The scope of the study is determined according to the transportation mode and energy type, and the carbon emission factor of each energy source is also determined acco
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Meng, Fanyu, Wai Wong, S. C. Wong, Xin Pei, Y. C. Li, and Helai Huang. "Gas dynamic analogous exposure approach to interaction intensity in multiple-vehicle crash analysis: Case study of crashes involving taxis." Analytic Methods in Accident Research 16 (December 2017): 90–103. http://dx.doi.org/10.1016/j.amar.2017.09.003.

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AMIT, D.PUROHIT, and S. T. KHANDARE PROF. "COLOR IMAGE SEGMENTATION TECHNIQUE USING COOPERATIVE BACTERIAL FORAGING ALGORITHM." JournalNX - A Multidisciplinary Peer Reviewed Journal 3, no. 5 (2017): 56–59. https://doi.org/10.5281/zenodo.1446386.

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 Image segmentation is a crucial and challenging problem in image processing and often a basic step for high level analysis. The intent of image segmentation is to divide an image into different classes based on features, such as color, intensity or histogram, where each pixel in the image should go to one class and only one class. According to the thresholds the segmented results whether or not consistent to the image is also an issue should be considered.Here wepropose a new method for color image segmentation using multilevel thresholding. This paper proposes multilevel thresholding fo
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14

Cheng, Luling, Xue Yang, Luliang Tang, et al. "Spatiotemporal Analysis of Taxi-Driver Shifts Using Big Trace Data." ISPRS International Journal of Geo-Information 9, no. 4 (2020): 281. http://dx.doi.org/10.3390/ijgi9040281.

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In taxi management, taxi-driver shift behaviors play a key role in arranging the operation of taxis, which affect the balance between the demand and supply of taxis and the parking spaces. At the same time, these behaviors influence the daily travel of citizens. An analysis of the distribution of taxi-driver shifts, therefore, contributes to transportation management. Compared to the previous research using the real shift records, this study focuses on the spatiotemporal analysis of taxi-driver shifts using big trace data. A two-step strategy is proposed to automatically identify taxi-driver s
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15

Huang, Helai, Jialing Wu, Fang Liu, and Yiwei Wang. "Measuring Accessibility Based on Improved Impedance and Attractive Functions Using Taxi Trajectory Data." Sustainability 13, no. 1 (2020): 112. http://dx.doi.org/10.3390/su13010112.

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Accessibility has attracted wide interest from urban planners and transportation engineers. It is an important indicator to support the development of sustainable policies for transportation systems in major events, such as the COVID-19 pandemic. Taxis are a vital travel mode in urban areas that provide door-to-door services for individuals to perform urban activities. This study, with taxi trajectory data, proposes an improved method to evaluate dynamic accessibility depending on traditional location-based measures. A new impedance function is introduced by taking characteristics of the taxi
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16

Kort, Remco, Wim Crielaard, John L. Spudich, and Klaas J. Hellingwerf. "Color-Sensitive Motility and Methanol Release Responses in Rhodobacter sphaeroides." Journal of Bacteriology 182, no. 11 (2000): 3017–21. http://dx.doi.org/10.1128/jb.182.11.3017-3021.2000.

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ABSTRACT Blue-light-induced repellent and demethylation responses, characteristic of behavioral adaptation, were observed inRhodobacter sphaeroides. They were analyzed by computer-assisted motion analysis and through the release of volatile tritiated compounds from [methyl-3H]methionine-labeled cells, respectively. Increases in the stop frequency and the rate of methanol release were induced by exposure of cells to repellent light signals, such as an increase in blue- and a decrease in infrared-light intensity. At a λ of >500 nm the amplitude of the methanol release response followed the ab
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17

Bethoux, Olivier. "Hydrogen Fuel Cell Road Vehicles: State of the Art and Perspectives." Energies 13, no. 21 (2020): 5843. http://dx.doi.org/10.3390/en13215843.

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Driven by a small number of niche markets and several decades of application research, fuel cell systems (FCS) are gradually reaching maturity, to the point where many players are questioning the interest and intensity of its deployment in the transport sector in general. This article aims to shed light on this debate from the road transport perspective. It focuses on the description of the fuel cell vehicle (FCV) in order to understand its assets, limitations and current paths of progress. These vehicles are basically hybrid systems combining a fuel cell and a lithium-ion battery, and differe
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18

Anfilofev, Boris A., Sergey A. Privalov, and Yury A. Kholopov. "Opportunities for development of elevated electric transport in a large city." Nexo Revista Científica 34, no. 06 (2021): 1689–96. http://dx.doi.org/10.5377/nexo.v34i06.13131.

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Modern large cities include both historically developed central parts and rapidly developing peripheral neighborhoods. Today, transport flows are formed not only by traditional bus, trolleybus, and tram routes, but also by significant fleets of taxis and private vehicles. An increase in traffic load and a shortage of parking spaces significantly reduces the capacity of roads and negatively affects the environmental situation. Ensuring transport accessibility based on the development of underground urban transport, the metro, is accompanied by great labor intensity, time and financial costs. Re
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19

Giometto, Andrea, Florian Altermatt, Amos Maritan, Roman Stocker, and Andrea Rinaldo. "Generalized receptor law governs phototaxis in the phytoplanktonEuglena gracilis." Proceedings of the National Academy of Sciences 112, no. 22 (2015): 7045–50. http://dx.doi.org/10.1073/pnas.1422922112.

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Phototaxis, the process through which motile organisms direct their swimming toward or away from light, is implicated in key ecological phenomena (including algal blooms and diel vertical migration) that shape the distribution, diversity, and productivity of phytoplankton and thus energy transfer to higher trophic levels in aquatic ecosystems. Phototaxis also finds important applications in biofuel reactors and microbiopropellers and is argued to serve as a benchmark for the study of biological invasions in heterogeneous environments owing to the ease of generating stochastic light fields. Des
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20

Wang, Huihui, Hong Huang, Xiaoyong Ni, and Weihua Zeng. "Revealing Spatial-Temporal Characteristics and Patterns of Urban Travel: A Large-Scale Analysis and Visualization Study with Taxi GPS Data." ISPRS International Journal of Geo-Information 8, no. 6 (2019): 257. http://dx.doi.org/10.3390/ijgi8060257.

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Mobility and spatial interaction data have become increasingly available due to the widespread adoption of location-aware technologies. Examples of mobile data include human daily activities, vehicle trajectories, and animal movements. In this study we focus on a special type of mobility data, i.e., origin–destination (OD) pairs, and propose a new adapted chord diagram plot to reveal the urban human travel spatial-temporal characteristics and patterns of a seven-day taxi trajectory data set collected in Beijing; this large scale data set includes approximately 88.5 million trips of anonymous c
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Krylov, P. M. "TRANSPORT AND GEOGRAPHICAL FEATURES OF LIVING CONDITIONS OF THE POPULATION OF RUSSIAN CITIES AND REGIONS." Bulletin of Udmurt University. Series Biology. Earth Sciences 29, no. 4 (2019): 515–24. http://dx.doi.org/10.35634/2412-9518-2019-29-4-515-524.

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The study of transport infrastructure from a regional perspective allows to solve two tasks: improvement of transport availability and reduction of transport discrimination of the population. For the most complete analysis of transport infrastructure, it is necessary to consider the results of a complex study of living conditions of the population in terms of settlements of different types (urban and rural) and different people, as well as on separate age categories and other parameters. The intensity of transport use is higher in large settlements among the employed population at working-age.
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Thevenon, Herve, and Gerit Pfuhl. "Discrepancies in the spiking threshold and frequency sensitivity of nocturnal moths explainable by biases in the canonical auditory stimulation method." Royal Society Open Science 5, no. 4 (2018): 172404. http://dx.doi.org/10.1098/rsos.172404.

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The auditory stimulation method used in experiments on moth A cell(s) is generally believed to be adequate to characterize the encoding of bat echolocation signals. The stimulation method hosts, though, several biases. Their compounded effects can explain a range of discrepancies between the reported electrophysiological recordings and significantly alter the current interpretation. To test the hypothesis that the bias may significantly alter our current understanding of the moth's auditory transducer characteristics, papers using the same auditory stimulation method and reporting on either sp
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Zheng, Quanyi, Xiaolong Zhao, and Mengxiao Jin. "Research on Urban Public Green Space Planning Based on Taxi Data: A Case Study on Three Districts of Shenzhen, China." Sustainability 11, no. 4 (2019): 1132. http://dx.doi.org/10.3390/su11041132.

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Urban public green space (UPGS) plays an important role in sustainable development. In China, the planning, classification, and management of green spaces are based on the Standard for Classification of Urban Green Space (SCUGS). However, limitations to the UPGS exist due to the over-emphasis on quantitative standards and insufficient consideration of the actual access mode of residents. Though the taxi trajectory data are widely selected to study public service facilities, its adoption in UPGSs research remains limited. Based on the case of UPGSs in the three districts of Shenzhen, we used th
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Adda, Jérôme, and Francesca Cornaglia. "Taxes, Cigarette Consumption, and Smoking Intensity." American Economic Review 96, no. 4 (2006): 1013–28. http://dx.doi.org/10.1257/000282806779468553.

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Adda, Jérôme, and Francesca Cornaglia. "Taxes, Cigarette Consumption, and Smoking Intensity." American Economic Review 96, no. 4 (2006): 1013–28. http://dx.doi.org/10.1257/aer.96.4.1013.

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This paper analyses the compensatory behavior of smokers. Exploiting data on cotinine concentration—a metabolite of nicotine—measured in a large population of smokers over time, we show that smokers compensate for tax hikes by extracting more nicotine per cigarette. Our study makes two important contributions. First, as smoking a given cigarette more intensively is detrimental to health, our results question the usefulness of tax increases. Second, we develop a model of rational addiction where agents can also adjust their intensity of smoking, and we show that the previous empirical results s
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Abrevaya, Jason, and Laura Puzzello. "Taxes, Cigarette Consumption, and Smoking Intensity: Comment." American Economic Review 102, no. 4 (2012): 1751–63. http://dx.doi.org/10.1257/aer.102.4.1751.

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This paper re-examines Adda and Cornaglia's (2006) evidence on the compensatory behavior of smokers who, in face of higher taxes, are found to reduce their consumption of cigarettes while maintaining their cotinine––a biomarker for nicotine––levels constant. This comment examines the robustness of the empirical findings in Adda and Cornaglia (2006) using: appropriate clustered standard errors, a larger sample from the same years and survey as the data in Adda and Cornaglia (2006), cigarette-prices instead of and in addition to cigarette-taxes, and sampling weights. The empirical findings of Ad
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Adda, Jérôme, and Francesca Cornaglia. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply." American Economic Review 103, no. 7 (2013): 3102–14. http://dx.doi.org/10.1257/aer.103.7.3102.

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This paper shows that smoking intensity, i.e. the amount of nicotine extracted per cigarette smoked, responds to changes in excise taxes and tobacco prices. We exploit NHANES data covering the period 1988 to 2006 across many US states. Moreover, using panel data from the Coronary Artery Risk Development in Young Adults (CARDIA) study, we provide new evidence on the importance of cotinine measures in explaining long-run smoking behavior. We show the importance of smoking intensity as a long-run determinant of smoking cessation. We also investigate the sensitivity of smoking cessation to changes
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Ponirah, Ade. "PENGARUH ASSET INTENSITY DAN DEBT POLICY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG BERGERAK DI BIDANG PERTAMBANGAN TERDAFTAR DI BURSA EFEK INDONESIA PERIDOE 2011-2020." AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah 3, no. 2 (2021): 17–42. http://dx.doi.org/10.15575/aksy.v3i2.14050.

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Taxes are a source of cash income for the state. Taxes are levied on taxpayers with applicable provisions. One of the largest contributors of tax receipts is from corporate taxpayers. Tax avoidance is part of an active effort to fight taxes, all actions taken directly to avoid taxes. Asset intensity is a long-term asset and this asset is operational support of the company and will not be sold. A debt policy is a policy determined by the company to meet the needs of funds derived from debt. This research uses descriptive methods and quantitative approaches using secondary data supported by lite
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Rybin, Andrei, Georgii Miroshnichenko, Ilya Vadeiko, and Jussi Timonen. "Quantum dynamics of the intensity-dependent Tavis-Cummings model." Journal of Physics A: Mathematical and General 32, no. 49 (1999): 8739–54. http://dx.doi.org/10.1088/0305-4470/32/49/314.

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30

Feni, Moi. "Literature Review of Fixed Asset Intensity on Tax Aggressiveness." Journal of International Accounting, Taxation and Information Systems 1, no. 3 (2024): 191–200. https://doi.org/10.70865/jiatis.v1i3.63.

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This study aims to examine the effect of fixed asset intensity on tax aggressiveness. Tax has become one of the problems that are widely handled in a country. One of the state revenues comes from taxes, without society there would be no taxes. Tax can be interpreted as a collection made by the government with the aim of realising a prosperous society. The independent variable in this study is fixed asset intensity, while the dependent variable is tax aggressiveness. The results showed that the fixed asset intensity variable did not all have a significant positive effect on tax aggressiveness.
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Duncan, Denvil, Venkata Nadella, Ashley Clark, Stacey Giroux, and John Graham. "Searching for a Tolerable Tax." Public Finance Review 45, no. 5 (2016): 678–700. http://dx.doi.org/10.1177/1091142116653818.

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A growing number of states are pursuing strategies to combat declining fuel tax revenue and fund road construction and maintenance, including the use of sales taxes, income taxes, and tolls; raising fuel tax rates; and adopting road mileage user fees. We use data from a nationally representative survey to compare public acceptability of a mileage user fee with each of these alternative revenue mechanisms. We find that support for the revenue options varies from 13.4 percent for income taxes to 33.8 percent for tolls, with higher gasoline tax rates, mileage user fees, and sales taxes in the mid
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Ahmed, Nihal, Adnan Ahmed Sheikh, Zeeshan Hamid, et al. "Exploring the Causal Relationship among Green Taxes, Energy Intensity, and Energy Consumption in Nordic Countries: Dumitrescu and Hurlin Causality Approach." Energies 15, no. 14 (2022): 5199. http://dx.doi.org/10.3390/en15145199.

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Improving energy efficiency and minimizing environmental concerns through environmental laws and green taxes are regarded as the primary motivating factors of climate change policy. This analysis clarifies the significance of green taxes in lowering energy use and intensity from 1994 to 2020. As part of our contribution to the literature on energy economics, this study examines how green taxes interact with energy intensity and consumption in four Nordic nations. Environmental policies and sustainable development goals (SDGs) are driving new research into the effects of green taxes on energy c
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Safitri, Cindy Eka, Firda Sari Oktaviany, Refina Tasari Samosir, Ulung Nurjaman, and Suripto Suripto. "Independent Commissioners, Inventory Intensity, Capital Intensity and Aggressiveness Tax." EAJ (Economic and Accounting Journal) 7, no. 1 (2024): 44–54. http://dx.doi.org/10.32493/eaj.v7i1.y2024.p44-54.

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Study this aims to test the influence of commissioner independence, inventory intensity, and capital intensity against aggressiveness tax. Variables used in the study are commissioner independence, inventory intensity, and capital intensity. At the same time, the variable dependent on research is aggressiveness measured taxes using ETR. A study was carried out on 53 consumer goods industry sector companies on the Indonesian Stock Exchange, using purposive sampling through criteria that have been determined. Data from 16 companies were created as sample studies with observation for the five yea
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DUBROVINA, Nadiya, Vera DUBROVINA, Oleksii SHELEST, and Oksana TULAI. "IMPACT OF TAXES ON THE EXPORT-IMPORT TENDENCIES IN THE COUNTRIES OF THE EU IN UNSTABLE PRESENT-DAY." Issue Vol 20, No 4 20, Issue Vol 20, No 4 (2021) (2021): 700–716. http://dx.doi.org/10.35774/jee2021.04.700.

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The problem of rationales for taxes and transfers is given a lot of attention by both researchers and politicians. Taxes are one of the main sources of government revenue and are considered a strong resource for welfare state. Taxes have an impact on the development of international trade and business, as the latter chooses a more attractive location with less tax burden and costs. Nevertheless, the country’s status, competitiveness of industries, development of the infrastructure, safety and transparency are also important factors for the domestic and foreign business and investors. That is w
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Anggraini, Riski Puspita, and Heni Agustina. "PENGARUH INVENTORY INTENSITY,PROFITABILITY,LIQUIDITY DAN CAPITAL INTENSITY TERHADAP AGRESITIVITAS PAJAK." Jurnal Ilmiah Raflesia Akuntansi 8, no. 2 (2022): 12–23. http://dx.doi.org/10.53494/jira.v8i2.147.

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The act of tax aggressiveness is one that can worsen the company's image. This is because the company's profits increase and the taxes paid are high, so the company carries out tax aggressiveness so that the profits obtained are maximized. Inventory intensity, profitability, liquidity, and capital intensity can be used to minimize corporate tax aggressiveness. This objective was conducted to determine the effect of inventory intensity, profitability, liquidity, and capital intensity on tax aggressiveness. The research was conducted on property and real estate companies listed on the Indonesia
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Ambarita, Sulastri, Johnson Pakpahan, and Juaniva Sidharta. "THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL INTENSITY TO AGGRESSIVENESS A TAX ON MINING COMPANIES THAT." Fundamental Management Journal 2, no. 2 (2018): 65–72. http://dx.doi.org/10.33541/fjm.v2i2.560.

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The purpose of this research to know whether there were influence corporate social responsibility (CSR) and capital intensity of tax aggressiveness company. Independent variable used in research is disclosure of corporate social responsibility and capital intensity, while dependent variable the research is aggressiveness tax. The data used funded by primary data company to a period of five years from 2011 up to 2015. The methodology used writer is the kind of research causal, to know relations independent variable and dependent variable. The hypothesis used is H0 :βi = 0 (no influence between
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Liobikienė, Genovaitė, Mindaugas Butkus, and Kristina Matuzevičiūtė. "The Contribution of Energy Taxes to Climate Change Policy in the European Union (EU)." Resources 8, no. 2 (2019): 63. http://dx.doi.org/10.3390/resources8020063.

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Energy taxes are one of the main market-based tools directed toward mitigating climate change in the European Union (EU). Therefore, the aim of this article was to analyze whether energy taxes really contribute to the reduction of greenhouse gas (GHG) emissions and the successful implementation of climate change policy. Applying the Granger causality test on time series and using panel data analysis, the direct and indirect (via the reduction of fossil energy consumption (FEC) and energy intensity (EI), as well as the increase of renewable energy consumption (REN)) impacts of energy taxes on G
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Putri, Adriyanti Agustina, Zul Azmi, and Jumadil Arsa. "Apakah Sales Growth, Leverage dan Capital Intensity Mempengaruhi Tax Avoidance?" Jurnal Akuntansi dan Ekonomika 11, no. 1 (2021): 1–11. http://dx.doi.org/10.37859/jae.v11i1.1534.

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This research is important to do to examine and analyze the effect of sales growth, leverage, and capital intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2015-2019, totaling 182 companies. The sample was selected by using purposive sampling and selected 35 companies. This study uses secondary data in the form of financial reports which can be accessed through the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis using the SPSS version 23. The results of this
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Gumono, Clarissa Octa. "PENGARUH ROA, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN ERA JOKOWI – JK." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 2, no. 2 (2021): 125–38. http://dx.doi.org/10.37715/mapi.v2i2.1723.

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Taxes are income for the state which are useful for financingstate activities and operations. Unfortunately, taxes are not profitable forcompanies. Taxes can decrease its profit. This situation triggers the companyto take action related to agency theory. This actions taken by managingtax financing so that it can be effective and efficient without violatingexisting regulations. That actions called tax avoidance. Tax avoidance takesadvantages of the grey area in the tax regulations so that the actions takenlegally. Tax avoidance in this study is used as the dependent variable bycalculating the c
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Hidayatul Aini and Andi Kartika. "The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 15, no. 1 (2022): 61–73. http://dx.doi.org/10.51903/kompak.v15i1.604.

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Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On th
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Sudaryono, Driya, and Etty Murwaningsari. "THE EFFECT OF TRANSFER PRICING, INTANGIBLE ASSETS AND CAPITAL INTENSITY ON TAX AGGRESIVENESS WITH FOREIGN OWNERSHIP AS A MODERATING VARIABLE." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 3, no. 1 (2023): 222–38. http://dx.doi.org/10.54443/ijebas.v3i1.665.

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For the government, taxes are a source of state revenue. However, for companies, taxes are considered a burden that can reduce their profits. This difference can potentially cause non-compliance by taxpayers and has implications for corporate efforts to carry out tax aggressiveness. This study determines the effect of transfer pricing, intangible assets, and capital intensity on tax aggressiveness with foreign ownership as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in a sample of 36 companies with 108 observations durin
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Rahayu, Tiyana, Riana Rachmawati Dewi, and Dimas Ilham Nur Rois. "Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1777–84. http://dx.doi.org/10.31539/costing.v6i2.5480.

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One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the
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Yang, Hai, Min Ye, Wilson Hon-Chung Tang, and Sze Chun Wong. "A Multiperiod Dynamic Model of Taxi Services with Endogenous Service Intensity." Operations Research 53, no. 3 (2005): 501–15. http://dx.doi.org/10.1287/opre.1040.0181.

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Herawati, Hetti, Yogascitra Naufal, Senny Lusiana, and Novi Rizka Audina4. "Business Strategy for Minimizing Taxes." International Journal of Management and Business Applied 3, no. 2 (2024): 182–92. http://dx.doi.org/10.54099/ijmba.v3i2.1089.

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This research aims to find out whether the prospector and defender business strategy with 4 proxies, consisting of production & distribution capabilities, company growth level, marketing and fixed asset intensity, is able to minimize taxes owed. From the 71 population of consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period, a sample of 15 companies was obtained. with 75 observations. This research uses a descriptive method with a quantitative approach. The analytical method used is panel data regression analysis. The research results show t
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Holland, Stephen P. "Emissions taxes versus intensity standards: Second-best environmental policies with incomplete regulation." Journal of Environmental Economics and Management 63, no. 3 (2012): 375–87. http://dx.doi.org/10.1016/j.jeem.2011.12.002.

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Billings, B. Anthony, and Yitzhak Fried. "The Effects of Taxes and Organizational Variables on Research and Development Intensity." R&D Management 29, no. 3 (1999): 289–302. http://dx.doi.org/10.1111/1467-9310.00137.

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Lestari Yuli Prastyatini, Sri, and May Yesti Trivita. "Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Agresivitas Pajak." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 3 (2022): 943–59. http://dx.doi.org/10.47467/alkharaj.v5i3.1419.

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Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for the interests and prosperity of the country. Still, taxes are a burden for companies that can reduce company profits. This study was conducted to test the effect of Capital Intensity (CI), Institutional Ownership (KI), and Firm Size (UK) on Tax Aggressiveness. The data used are secondary data derived from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange. The population in this study are mining sector
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Vallés-Giménez, Jaime, and Anabel Zárate-Marco. "A Spatial Dynamic Model for Export Intensity of Hazardous Industrial Waste: The Incentive Effect of Regional Environmental Policies." Environmental and Resource Economics 80, no. 4 (2021): 859–88. http://dx.doi.org/10.1007/s10640-021-00612-7.

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AbstractThis paper analyses, in the context of the Environmental Kuznet Curve, the determinants of export intensity of hazardous industrial waste among Spanish regions, with particular attention to the influence of waste taxes and of environmental policies. This study is carried out for the first time in the literature with a spatial dynamic model, fixed effects and panel data for the 17 regions (Comunidades Autónomas) of Spain during the period 2007–2017. The results suggest there is a spatial-dynamic component to export intensity, and that both regional taxes on waste disposal and environmen
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Lemieux, Nicole C., Brian K. Maynard, and William A. Johnson. "Evaluation of Commercial Deer Repellents on Ornamentals in Nurseries." Journal of Environmental Horticulture 18, no. 1 (2000): 5–8. http://dx.doi.org/10.24266/0738-2898-18.1.5.

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Abstract The efficacy of several new commercial deer repellents in a nursery setting was evaluated from October through March. Repellents evaluated were Deer-Away™, Tree Guard™, Holly Ridge, Bobbex™, and Deer-Off™. Damage was evaluated on yew (Taxus x media L. ‘Densiformis’, Taxus x media Rehd. ‘Nigra’, Taxus baccata Rehd., and Taxus baccata L. ‘Repandens’), holly (Ilex x meserveae S.Y Hu ‘Blue Princess’ and Ilex x meserveae S.Y Hu ‘China Girl’) and Juniper (Juniperus chinensis L. ‘Keteleeri’). Plots received between 0% and 96% deer browse damage. Both Deer Away™ and Holly Ridge significantly
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Szaruga, Elżbieta. "The verification of causal linkages among road transport energy intensity, transport intensity and level of fuel taxes in Poland." Zeszyty Naukowe Uniwersytetu Szczecińskiego Problemy Transportu i Logistyki 29 (2015): 429–41. http://dx.doi.org/10.18276/ptl.2015.29-31.

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