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Journal articles on the topic 'Technique of the transfer price'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Suwandi, Eko Darmawan, and Achmad Syarifudin. "Determinan Transfer Pricing Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023." Jurnal Ekonomika Dan Bisnis (JEBS) 4, no. 2 (2024): 213–21. http://dx.doi.org/10.47233/jebs.v4i2.1685.

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Transfer pricing is used to determine prices for goods and services traded from subsidiaries to other subsidiaries or to the parent company. The price set is not in accordance with the reasonable market price. Multinational companies implement transfer pricing policies to reduce taxes paid by manipulating the prices of goods traded to related parties of the company. The aim of this research is to find out what factors can influence companies in carrying out transfer pricing. The dependent variable examined in this research is transfer pricing. The independent variables in this research consist

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Shetty, Sohan, Santosh Kurade, Dolly Yadav, and Poonam Thakur. "Stock Price Prediction: Using Transfer Learning Techniques." International Journal for Research in Applied Science and Engineering Technology 10, no. 4 (2022): 2808–11. http://dx.doi.org/10.22214/ijraset.2022.41807.

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Abstract: The project is designed to predict the Price of a Stock listed in Indian National Stock Exchange (NSE). Application will run on Microsoft Windows. The current systems are extremely technical and hard to understand and used by an average Stock market trader who is not skilled in technical aspects of computer. Such systems are ignored by such users, who are also majority of the populous. Number of such people are also increasing and investing is done on an individual level by them. The system in this project aims to be usable by everyone without having to do extra computer related tedi

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Shetty, Sohan, Santosh Kurade, Dolly Yadav, and Poonam Thakre. "Stock Price Prediction Using Transfer Learning Techniques." International Journal for Research in Applied Science and Engineering Technology 10, no. 4 (2022): 3117–20. http://dx.doi.org/10.22214/ijraset.2022.42025.

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Abstract: The project is designed to predict the Price of a Stock listed in Indian National Stock Exchange (NSE). Application will run on Microsoft Windows. The current systems are extremely technical and hard to understand and used by an average Stock market trader who is not skilled in technical aspects of computer. Such systems are ignored by such users, who are also majority of the populous. Number of such people are also increasing and investing is done on an individual level by them. The system in this project aims to be usable by everyone without having to do extra computer related tedi

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4

Noerchoidah, Noerchoidah. "Analisis Pengaruh Harga, Kualitas Produk Dan Iklan Terhadap Brand Image Dan Keputusan Pembelian Sepeda Motor Merek Kawasaki." Wiga : Jurnal Penelitian Ilmu Ekonomi 3, no. 1 (2013): 48–60. https://doi.org/10.30741/wiga.v3i1.88.

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In the marketing and development of a product, the company must have a quality product, price and product positioning in the market place through the promotion, which in turn will affect the image barand and purchasing decisions. The transfer of a highly competitive business paradigm, companies are required to always be creative and innovative to get survive. The research data obtained through questionnaires and analyzed using Structural Equation Modeling (SEM) analysis techniques. To perform this analysis technique, there are seven steps that must be done, which is extended on the basis of th

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Lestari, Dini Martinda, Ela Yulia Dewi, and Surachman Surachman. "PAJAK PERUSAHAAN DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN KIMIA." Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan 1, no. 1 (2021): 58–72. http://dx.doi.org/10.46306/vls.v1i1.5.

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Transfer pricing is carried out by multinational companies specifically between related parties. The purpose of this study is to study the effect of corporate tax and exchange rates on transfer prices. This research was conducted at chemical industry sub sector manufacturing companies listed on the Indonesian Stock Exchange (IDX) using purposive sampling method. Samples were obtained by 10 companies with a 3-years observation period, so that the final sample was obtained by 30 companies. Data is obtained by collecting annual financial reports (annual reports) of sample companies obtained on th

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Fulop, Renata. "The influence of fiscal regulations on transfer pricing: a bibliometric review." Virgil Madgearu Review of Economic Studies and Research 15, no. 1 (2022): 35–57. http://dx.doi.org/10.24193/rvm.2022.15.84.

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It has been concluded that the concept “transfer price” means the price generated by multinational corporations in the process of commercial activity between the affiliated companies located in different countries and, correspondingly, different tax jurisdictions. The potential use of international transfer pricing as an income shift by multinational enterprises has long been recognized. Many tax-related scandals have been made public in the past few years involving some of the major multinational enterprises at this time. These were accused of practicing tax avoidance on an industrial scale b

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Ginting, Destriana Br, Yulita Triadiarti, and Erny Luxy Purba. "Pengaruh Profitabilitas, Pajak, Mekanisme Bonus, Kepemilikan Asing, Debt Covenant Dan Intangible Assets Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2017)." JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia 7, no. 2 (2020): 32. http://dx.doi.org/10.24114/jakpi.v7i2.18155.

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Abstrak : The problem in this research is Transfer pricing is a company policy in determining the price of transactions between division members in a multinational company, which makes it easy for companies to adjust internal prices for goods, services and intangible assets traded so as not to create prices that are too low or too high. But in practice transfer pricing is one of the efforts of corporate tax planning with the aim of minimizing the tax burden that must be paid by engineering transfer prices between companies that have special relationships. The population of this research is 143

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Lin, Zihao. "Transfer Learning with Pre-trained ResNet-50: Predicting SPX Option Prices." Frontiers in Computing and Intelligent Systems 10, no. 1 (2024): 9–15. http://dx.doi.org/10.54097/f0genp97.

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Due to the volatility and complexity of the options market, it has exacerbated the difficulty of predicting option prices and attracted widespread attention. In recent years, many machine learning (ML) techniques have been explored for this purpose. This paper implements the advanced ML models to boost the accurate prediction of the option price, which includes the comparison between traditional ML techniques Random Forest and Support Vector Regression (SVR), as well as the Convolutional Neural Network (CNN) ResNet-50. Additionally, we further compare the performance of ResNet-50 pre-trained o

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Dewi, Aprelia Novita, Fadjar Harimurti, and Djoko Kristianto. "Pengaruh Pajak, Multinasionalitas dan Leverage Terhadap Transfer Pricing Pada Perusahaan Sub Sektor Batu Bara." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 3, no. 6 (2024): 2072–79. http://dx.doi.org/10.56799/ekoma.v3i6.5204.

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Transfer pricing is a policy that is usually used by companies in determining the price of a transaction between parties who have a special relationship. In order to carry out Transfer Pricing, companies can use several indicators, Tax, Multinationality, and Leverage. This research aims to analyze the significance of the influence of Tax, Multinationality and Leverage on Transfer Pricing listed in Bursa Efek Indonesia 2019-2022 period. This research uses secondary data, the data source used is financial reports. The population in this study are coal sub-sector companies registered in Bursa Efe

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Syed, Sibtain, Syed Muhammad Talha, Arshad Iqbal, Naveed Ahmad, and Mohammed Ali Alshara. "Seeing Beyond Noise: Improving Cryptocurrency Forecasting with Linear Bias Correction." AI 5, no. 4 (2024): 2829–51. https://doi.org/10.3390/ai5040136.

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Cryptocurrency is recognized as a leading digital currency by its peer-to-peer transfer capabilities and secure features. Accurately forecasting cryptocurrency price trends holds substantial significance for investors and traders, as they inform critical decisions regarding the acquisition, divestment, or retention of cryptocurrencies, guided by expectations of value, risk assessment, and potential returns. This study also aims to identify a resourceful technique to efficiently forecast prices of cryptocurrencies such as Bitcoin (BTC), Binance (BNB), Ripple (XRP), and Tether (USDT) using optim

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Applanaidu, Shri Dewi, and Mukhriz Izraf Azman Aziz. "Crude Oil Price and Food Security Related Variables in Malaysia." GATR Global Journal of Business Social Sciences Review 4, no. 2 (2016): 17–21. http://dx.doi.org/10.35609/gjbssr.2016.4.2(3).

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Objective - This study analyzes the dynamic relationship between crude oil price and food security related variables (crude palm oil price, exchange rate, food import, food price index, food production index, income per capita and government development expenditure) in Malaysia using a Vector Auto Regressive (VAR) model. Methodology/Technique - The data covered the period of 1980-2014. Impulse response functions (IRFs) was applied to examine what will be the results of crude oil price changes to the variables in the model. To explore the impact of variation in crude oil prices on the selected

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Mardiyati, Sri, Mohammad Natsir, and Syafiuddin Syafiuddin. "Competitiveness and Policy of Soybean Farming in Jeneponto Regency." Jurnal Penelitian Pertanian Terapan 23, no. 2 (2023): 234–44. http://dx.doi.org/10.25181/jppt.v23i2.2724.

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The demand for local soybean commodities is very low compared to imported soybeans, which affects the decline in soybean planting area, and farmers are also less willing to farm soybeans because they are less profitable. Government policies related to soybean self-sufficiency are widely carried out, but imported soybean commodities still have stronger competitiveness. This study aims to analyze the competitiveness and government policies on soybean farming in Tamalatea District, Jeneponto Regency. This study used a survey method. Data collection techniques are observation and interviews. The s

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Susanti, Ari Diana, Muhammad Cahyadi, Paryanto Paryanto, and Fadilah Fadilah. "Penerapan Teknologi Silase dan Fermentasi untuk Ketahanan Pakan Ternak di Daerah Sub-optimal Rejosari - Bantul." JPM (Jurnal Pemberdayaan Masyarakat) 6, no. 1 (2021): 614–22. http://dx.doi.org/10.21067/jpm.v6i1.4983.

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The availability of ruminant feed in terms of amount and nutritional adequacy is a common problem during the dry season. This condition is worst at the peak of the dry season (July - October) such as that faced by the Kelompok Tani Rukun Binantu of Rejosari in Bantul Regency - Yogyakarta. Pre-survey shows that the cost of feed in the dry season is uncompetitive to the price of cattle. This problem was solved by Program Kemitraan Masyarakat (PKM – UNS) 2020 with workshop in cattle feed preservation using silage and fermentation techniques. The silage technique is used in conventional-loca

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Dr, Arshad Mahmoud Malik. "Economic Analysis of Food Commodity Prices in Urban Food System: A Case Study of Rawalpindi." Journal of Academic Research for Humanities Vol.3, Issue 2 (2023): 1 0f 1O. https://doi.org/10.5281/zenodo.8242907.

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<em>Pakistan is one of the countries facing high food price inflation in the world, especially in the latest period. The food system includes resources, production and transportation, processing, manufacturing, retail and food consumption sectors</em><em>, incorporating</em><em> its impacts on the environment, human health, and societal issues. Food price is an important indicator of </em><em>agricultural</em><em> production. </em><em>The</em><em> study is designed to analyze the role of food commodity prices and their different indicators in the urban food system, esp

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Keskin, Z., and T. Aste. "Information-theoretic measures for nonlinear causality detection: application to social media sentiment and cryptocurrency prices." Royal Society Open Science 7, no. 9 (2020): 200863. http://dx.doi.org/10.1098/rsos.200863.

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Information transfer between time series is calculated using the asymmetric information-theoretic measure known as transfer entropy. Geweke’s autoregressive formulation of Granger causality is used to compute linear transfer entropy, and Schreiber’s general, non-parametric, information-theoretic formulation is used to quantify nonlinear transfer entropy. We first validate these measures against synthetic data. Then we apply these measures to detect statistical causality between social sentiment changes and cryptocurrency returns. We validate results by performing permutation tests by shuffling

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Nurhakim, Nurhakim. "PENGARUH TRANSAKSI TRANSFER PRICING, INVENTORY INTENSITY, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA." KINDAI 19, no. 2 (2023): 172–85. http://dx.doi.org/10.35972/kindai.v19i2.1149.

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The purpose of this study was to analyze the effect of transfer price transactions, inventory intensity and capital intensity on corporate tax avoidance. The research population consisted of all companies engaged in the oil palm plantation sector registered on the BEI from 2019 to 2022. Using the purposive sampling method, 41 samples were obtained from 15 companies in the oil palm plantation sector. The data analysis technique used is descriptive statistics, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, coefficient of determination test, model feasibili

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Purba, Dianty Putri, Doanrikus Manalu, Sinta Friska Br Ketaren, and Pebriyanti Tampubolon. "The Influence of Profitability, Taxes, and Foreign Ownership on Transfer Pricing (An Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange from 2015-2021)." Journal of Research in Business, Economics, and Education 5, no. 2 (2023): 1–10. http://dx.doi.org/10.55683/jrbee.v5i2.427.

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The main point of this study is that transfer pricing, which is used by multinational companies to settle prices and transactions between divisions, allows businesses to reduce internal prices for commodities, services, and unwanted or excessive assets. The purpose of transfer pricing is to manage transfer prices between businesses with the specific goal of increasing the total tax liability within the company. The study population consisted of 143 manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2015 and 2021. For the quantitative research type, 15 companies were s

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Suparno, Suparno, and Tjiptohadi Sawarjuwono. "Skema Transfer Pricing Pada Perusahaan Pertambangan dan Faktor-Faktor yang Terlibat." E-Jurnal Akuntansi 29, no. 2 (2019): 765. http://dx.doi.org/10.24843/eja.2019.v29.i02.p21.

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The purposes of this study are to analyze and describe the tax avoidance schemes through transfer pricing and the factors that influence the decision on transfer pricing by mining companies. Data analysis uses qualitative techniques with qualitative data obtained from literature studies from internet sources. The results of the study shows that the transfer pricing schemes carried out by mining companies in general can be divided into two, namely by transferring mining rights to other companies that have special relationships and conducting transactions with companies that have special relatio

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Novira, Anggun Rizki, Leny Suzan, and Ardan Gani Asalam. "Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing." Journal of Applied Accounting and Taxation 5, no. 1 (2020): 17–23. http://dx.doi.org/10.30871/jaat.v5i1.1852.

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Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data anal

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Mayzura, Divinia, and Prima Apriwenni. "PENGARUH EXCHANGE RATE, MULTINATIONALITY, DAN LEVERAGE TERHADAP TRANSFER PRICING." Jurnal Akuntansi 12, no. 1 (2023): 36–44. http://dx.doi.org/10.46806/ja.v12i1.982.

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Transfer pricing can be refered as a company step to determine the transfer price of a transaction by company. There are two forms of transactions in transfer pricing, inter-company and intra-company. The transaction itself can be done in one country, or multiple countries. Based on the purposive sampling method, the samples obtained were 11 companies during 3 years of observation bring the result of 33 observation data. Observation data collected from Manufacture company audited report and registered in Indonesia Stock Exchange. The analysis technique used multiple linear regression with pool

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Ardi, Wijang, Ulfa Maulida, Maria Ulfah Kusumaastuti, Indra Pahala, and Puji Wahono. "Tax Crime Risk in Mining Sector Companies : An Examination of Transfer Pricing Analysis and Capital Intensity." Moneter: Jurnal Keuangan dan Perbankan 12, no. 2 (2024): 250–57. http://dx.doi.org/10.32832/moneter.v12i2.756.

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This research investigates how capital intensity and transfer pricing may affect the likelihood of tax offenses in the mining industry. The report uses a sample of mining businesses listed from 2018 to 2022 on the Indonesian Stock Exchange (IDX) and using a quantitative research technique. The research examines the links between the dependent variable, which is represented by the cash effective tax rate (CETR), and the independent variables, transfer pricing (TP) and capital intensity (CAP), using multiple regression analysis and a legal approach. The corporations' transfer pricing methods and

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Deka Putri Lestari, Dedi Mulyadi, and Santi Pertiwi Hari Sandi. "Analysis of Chili Inventory at Vegetable Traders at Karawang New Market." International Journal of Economics and Management Research 4, no. 2 (2025): 333–50. https://doi.org/10.55606/ijemr.v4i2.373.

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This study aims to analyze the source of supply, quantity of inventory, price, quality, and handling of chili inventory at vegetable traders in Pasar Baru Karawang. The research method used is descriptive qualitative with random sampling technique on three traders. The results of the study indicate that the main source of supply comes from Cikopo, Cibitung and Bandung, with daily orders via WhatsApp and cash or transfer payments. The amount of chili inventory fluctuates significantly, especially during the big day period, Mr. Edi's inventory increases to 50-60 kg when demand is high. Normal st

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Tarasenko, L., and V. Voloskyi. "SWITCHING RIPPLE DATA TRANSFER TECHNIQUE USING STEP-DOWN DC-DC CONVERTER." Information and communication technologies, electronic engineering 4, no. 2 (2024): 121–29. http://dx.doi.org/10.23939/ictee2024.02.121.

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This paper describes an electronic communication method based on the use of the DC-DC converter as a data transfer device. Output voltage of a DC-DC converter is modulated with Amplitude-Shift Keying (ASK) signal carrier. Modulation takes place in the feedback loop of the DC-DC converter. The output signal passes through the transition line to the band pass filter, where unexpected noise and DC components are removed. Transition line is represented as a long wire with a certain length that contains active and reactive parasitic parameters. These parameters affect Total Harmonic Distortion (THD

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Xiao, Mingyu, Yuchao Song, and Bakh Khoussainov. "Multi-Unit Auction in Social Networks with Budgets." Proceedings of the AAAI Conference on Artificial Intelligence 36, no. 5 (2022): 5228–35. http://dx.doi.org/10.1609/aaai.v36i5.20458.

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We study multi-unit auctions in social networks, where each buyer has a fixed budget and can spread the sale information to the network neighbors. We design a mechanism encouraging buyers to report their valuations truthfully and spread the sale information. Our design uses the idea of the clinching mechanism to decide the transaction price and can be viewed as a network version of the mechanism. Most of the previous clinching mechanisms search for the transaction prices by increasing the current price. Our mechanism directly computes the transaction prices in polynomial time. Furthermore, the

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Joshua, T., and J. Zalkuwi. "Analysis of cowpea price forecasting in Adamawa state, Nigeria." Agricultural Science and Technology 11, no. 3 (2019): 226–31. http://dx.doi.org/10.15547/ast.2019.03.039.

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Abstract. The study was conducted to analyze cowpea price forecasting in Adamawa State, Nigeria. The sources of data for the study were secondary data which were collected from State Planning Commission of Adamawa State for a period of 5 years (2013-2017). Purposive sampling techniques were used for selection of the study area. Dicky Fuller Test and Simple Exponential Smoothing Model were used as analytical tools. The unit root test analysis revealed almost all the markets price series were non-stationary at level except Jambutu market (AD5) at 5% significant level but became stationary after

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Iugina, Anastasiia Andreevna. "Application of quotes of the information-pricing agencies for the purposes of transfer pricing." Налоги и налогообложение, no. 4 (April 2020): 10–16. http://dx.doi.org/10.7256/2454-065x.2020.4.33280.

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This article analyzes the possibility of application of the data information-pricing agencies within the framework of implementation of the method of comparable market prices. The author also examines the questions of making adjustment in case if the data of information-pricing agencies are not fully comparable. The object of this research is the court decisions on the questions of transfer pricing, in the context of which was conducted the analysis of application of the data of information-pricing agencies for the purpose of employment of the method of comparable profitability. Special attent

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

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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 t

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Dr.G. Uma Maheswari, Jabez Jerin J, John Rathinam V, and Sunil P. "CAR Damage Price Predictor." International Research Journal on Advanced Engineering Hub (IRJAEH) 3, no. 03 (2025): 522–26. https://doi.org/10.47392/irjaeh.2025.0073.

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The automotive repair industry is evolving, and with that comes increasing demand for damage assessment's accuracy and efficiency. In this project, we propose a web platform for predicting car damage severity and repair costs using state-of-the-art machine learning and deep learning techniques. The platform uses Mobile Net-a light-weight convolutional neural network-for efficient and accurate image classification. The website allows users to upload uploaded images of damaged cars to view fast evaluation on damages classified into either high, medium, or low, along with detailed estimates of re

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Laine-Ma, Teija, Pekka Ruuskanen, Satu Pasanen, and Mikko Karttunen. "Electroformed conductor patterns in electronics manufacturing." Circuit World 40, no. 4 (2014): 150–59. http://dx.doi.org/10.1108/cw-06-2014-0022.

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Purpose – The aim of this study was to test and survey a circuitry transfer technique where conductor patterns are electroformed on carrier substrates and thereafter the electroformed patterns are transferred from carrier substrates to their final devices. Design/methodology/approach – An electrically conductive pattern is built up by an electrodepositing metal or metal alloy on a carrier substrate, called a mandrel, using a resist image to define the outlines of the pattern. Thereafter, the electroformed structures are bonded on plastic substrates, for instance, by hot pressing or by embeddin

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Dutulescu, Andreea, Andy Catruna, Stefan Ruseti, et al. "Car Price Quotes Driven by Data-Comprehensive Predictions Grounded in Deep Learning Techniques." Electronics 12, no. 14 (2023): 3083. http://dx.doi.org/10.3390/electronics12143083.

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The used car market has a high global economic importance, with more than 35 million cars sold yearly. Accurately predicting prices is a crucial task for both buyers and sellers to facilitate informed decisions in terms of opportunities or potential problems. Although various machine learning techniques have been applied to create robust prediction models, a comprehensive approach has yet to be studied. This research introduced two datasets from different markets, one with over 300,000 entries from Germany to serve as a training basis for deep prediction models and a second dataset from Romani

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Atkins, Peter J. "When Somerset Invaded Ayrshire: A Story of Scottish Cheese, 1790–1890." Journal of Scottish Historical Studies 42, no. 2 (2022): 175–96. http://dx.doi.org/10.3366/jshs.2022.0353.

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There are certain commodities that are part of the taken-for-granted background of Scottishness. Cheese is one of them. Dunlop, in particular, has been around since the eighteenth century but, despite its iconic status, its biography has yet to be fully explored. This paper is a preliminary probe, suggesting that Dunlop and its main rival, Scottish Cheddar, were locked in a struggle for pride of place in the national palate. The story is a complex one of knowledge transfer of cheesemaking techniques from Somerset in South-West England coupled with innovation and popularisation by Scottish chee

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Ebbing, Tobias, and Marzenna Cichosz. "Innovation for elderly with dementia – localization technology transfer." International Journal of Pharmaceutical and Healthcare Marketing 11, no. 2 (2017): 183–97. http://dx.doi.org/10.1108/ijphm-08-2016-0043.

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Purpose The purpose of this paper is to contribute to the discussion of transferring modern technology from industries such as logistics to the life of elderly in a way that they can understand, accept and make use of it. Design/methodology/approach This is a conceptual discussion based on findings from a series of projects in healthcare, IT development and consultancy. The key methodologies considered include technology assessment, scenario development, listening to people with dementia and their caregivers and non-participant observation, as well as reviews of good practice, policy and liter

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Sabur, Fatmawati, and Ucok Sinaga. "Design Trainer Analysis Spectrum Analyzer Based on Raspberry Python and Register Transfer Level - Software Defined Radio." Airman: Jurnal Teknik dan Keselamatan Transportasi 3, no. 2 (2021): 1–8. http://dx.doi.org/10.46509/ajtkt.v3i2.69.

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communication network. However, the high purchase price of a Spectrum Analyzer means that not everyone can afford it. One solution to overcome this problem is to make a piece of hardware capable of performing the same performance as a Spectrum Analyzer but at a relatively cheaper price. Prototype Spectrum Analyzer to be implemented is a device capable of displaying the spectrum of a signal in a certain frequency range. This engineering was carried out from July to October 2020 at the Makassar Aviation Polytechnic Campus and testing tools with a comparison tool was carried out at Otban Region V

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Pallupi, Diah Ayu, Tarno Tarno, and Agus Rusgiyono. "PERAMALAN HARGA GULA PASIR MENGGUNAKAN VARIASI KALENDER REGARIMA DENGAN MOVING HOLIDAY EFFECT (PERIODE JANUARI 2018 SAMPAI DENGAN DESEMBER 2022 DI PASAR KOTA SEMARANG)." Jurnal Gaussian 13, no. 1 (2024): 230–39. http://dx.doi.org/10.14710/j.gauss.13.1.230-239.

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National sugar production is decreasing day by day with the pattern of people's consumption of sugar continuing to increase, thus encouraging the government to import sugar from other countries to meet food needs. This is because the import of granulated sugar causes the price of local granulated sugar to fluctuate which can rise up to 2 times the highest retail price. Eid al-Fitr is determined based on the Islamic calendar, this will cause a shift in the date each year on the Maseh calendar, the date of the celebration of Eid al-Fitr which moves from year to year is known as the "moving holid

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Yang, Shijie, Yining Ding, Boyu Xie, et al. "Advancing Financial Forecasts: A Deep Dive into Memory Attention and Long-Distance Loss in Stock Price Predictions." Applied Sciences 13, no. 22 (2023): 12160. http://dx.doi.org/10.3390/app132212160.

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In the context of the rapid evolution of financial markets, the precise prediction of stock prices has become increasingly complex and challenging, influenced by a myriad of factors including macroeconomic indicators, company financial conditions, and market sentiment. A model integrating modern machine learning techniques has been introduced in this study, aimed at enhancing the accuracy of stock price prediction. To more effectively capture long-term dependencies in time series data, a novel memory attention module has been innovatively integrated and a unique long-distance loss function has

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Bhudiyanti, Khopifa, and Trisni Suryarini. "PENGARUH TAX HAVEN, FOREIGN OWNERSHIP, DAN INTANGIBLE ASSETS TERHADAP KEPUTUSAN TRANSFER PRICING." Nominal: Barometer Riset Akuntansi dan Manajemen 11, no. 2 (2022): 305–21. http://dx.doi.org/10.21831/nominal.v11i2.51444.

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Abstrak: Pengaruh tax haven, foreign ownership, dan intangible assets terhadap keputusan transfer pricing. Transfer pricing merupakan penetapan terhadap harga barang, jasa, maupun aset tidak berwujud yang dilakukan dari satu divisi ke divisi lain dalam perusahaan yang sama atau antar perusahaan yang saling memiliki hubungan istimewa. Motif transfer pricing yaitu untuk meminimalkan beban pajak yang ditanggung perusahaan guna mendapatkan keuntungan yang lebih tinggi. Tujuan dari penelitian ini untuk mengetahui pengaruh tax haven, foreign ownership, dan intangible assets terhadap transfer pricing

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Zakaryaseraji, Maede, and Ali Ghasemi-Marzbali. "Evaluating Congestion Management of Power System considering the Demand Response Program and Distributed Generation." International Transactions on Electrical Energy Systems 2022 (June 20, 2022): 1–13. http://dx.doi.org/10.1155/2022/5818757.

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With increasing the energy demand, the optimal and safe operation of power systems is the main challenge for engineers. Thus, a technique for the optimal implementation of demand response programs (DRPs), installation of distributed generation (DG) with power transmission distribution factors, and DC dynamic load flow is presented in this paper. In fact, finding the optimal time execution of DRPs and the bus for installing wind units with its probabilistic effects is considered. In this model, the congestion is decreased and the available transfer capability (ATC) rates are significantly impro

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Hu, Yifan, Peng Xun, Wenjie Kang, Peidong Zhu, Yinqiao Xiong, and Weiheng Shi. "Power System Zone Partitioning Based on Transmission Congestion Identification Using an Improved Spectral Clustering Algorithm." Electronics 10, no. 17 (2021): 2126. http://dx.doi.org/10.3390/electronics10172126.

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The ever-expanding power system is developed into an interconnected pattern of power grids. Zone partitioning is an essential technique for the operation and management of such an interconnected power system. Owing to the transmission capacity limitation, transmission congestion may occur with a regional influence on power system. If transmission congestion is considered when the system is decomposed into several regions, the power consumption structure can be optimized and power system planning can be more reasonable. At the same time, power resources can be properly allocated and system safe

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Perju, Manuela Cristina, Catalin Andrei Tugui, and Carmen Nejneru. "Assessment of Synthetic Quenching Media for Hardening." Key Engineering Materials 660 (August 2015): 143–49. http://dx.doi.org/10.4028/www.scientific.net/kem.660.143.

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For a number of methods used in the cooling heat treatment technique, are required quenching media with cooling rate lower than that of water and larger than that of oil. This can be achieved in industrial practice by using the synthetic quenching type media like gels or emulsions. The synthetic quenching coolants offer advantages such as non-flammability, safety of use and low cost price. The cooling medium to be tested is emulsifiable oil dissolved in water at various concentrations and the testing temperature is 50°C. In the paper were measured cooling curves for specified synthetic media a

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Slah Driss, Ridha Boudhiaf, Aram Hmid, et al. "Numerical Study of the Air Outlet Effect Inside a Living Room Connected to an Aerovoltaic Solar Air Heater." CFD Letters 16, no. 8 (2024): 95–120. http://dx.doi.org/10.37934/cfdl.16.8.95120.

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In Sfax–Tunisia, Fossil fuels such as coal, fuel oil and natural gas, are the principle elements responsible for heating of buildings. The problem of pollution result is from the blazing of these fossil fuels and the dramatic increasing in the price of electricity. Thus aerovoltaic solar air heater (ASAH) appears to be a suitable and inexpensive technique for supplying hot air to heat buildings in the sunny area. The idea behind this paper is to employ the ASAH to improve the indoor air quality and thermal comfort by connecting the room and the panel through the use of a pipe. The objective of

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Poli, Raffaele, Roger Besson, and Loïc Ravenel. "Statistical Modeling of Football Players’ Transfer Fees Worldwide." International Journal of Financial Studies 12, no. 3 (2024): 93. http://dx.doi.org/10.3390/ijfs12030093.

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Professional football clubs invest vast amounts of money in the recruitment of players. This article presents the latest advances in statistical modeling of the factors that market actors take into consideration to determine the transfer prices of professional football players. It extends to a global scale the econometric approach previously developed by the authors to evaluate the transfer prices of players under contract with clubs from the five major European leagues. The statistical technique used to build the model is multiple linear regression (MLR), with fees paid by clubs as an indepen

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Paik, Juryon, Seung-June Baek, Jun-Wan Kim, and Kwangho Ko. "Influence of Social Overhead Capital Facilities on Housing Prices Using Machine Learning." Applied Sciences 13, no. 19 (2023): 10732. http://dx.doi.org/10.3390/app131910732.

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The South Korean residential real estate market is influenced by both the traditional dynamics of demand and supply and external factors such as housing policies and macroeconomic conditions. Considering the proportion of housing assets in individual wealth, market fluctuations can have significant implications. While previous studies have utilized variables such as GDP growth rate, patent issuance, and birth rate, and employed models such as LSTM and ARIMA for housing price predictions, many have overlooked the influence of local factors. In particular, there has been insufficient investigati

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

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

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Dharmayanti, Nela, Yosi Safri Yetmi, Anna Sofia Atichasari, Aisyah Ratnasari, and Feni Fitriyani. "Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company." JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 11, no. 1 (2024): 32–49. http://dx.doi.org/10.30656/jak.v11i1.6044.

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This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count &gt

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Apriyanto, Vito, Hengky Leon, and Dedi Haryadi. "THE INFLUENCE OF DEBT COVENANT, PROFITABILITY, BONUS PLAN, AND EXCHANGE RATE ON TAX AVOIDANCE WITH TRANSFER PRICING AS AN INTERVENING VARIABLE IN RAW GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE." Jurnal Revenue : Jurnal Ilmiah Akuntansi 5, no. 1 (2024): 32–42. http://dx.doi.org/10.46306/rev.v5i1.393.

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In companies operating in the Raw Goods Sector that are publicly traded on the Indonesian Stock Exchange, the objective of this research is to determine how debt covenants, profitability, bonus plans, and exchange rates influence transfer pricing. Furthermore, the study seeks to ascertain the impact of transfer pricing, equity markets, debt covenants, profitability, and compensation schemes on tax evasion within the Raw Materials Sector of Indonesian Stock Exchange-listed companies. The research methodology employed in this study is associative research. The subject of investigation is the raw

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Ponce Rodríguez, Raúl Alberto, and Benito Alán Ponce Rodríguez. "Remittances and the Size and Composition of Government Spending." Octubre - Diciembre 2023 18, no. 4 (2023): 1–23. http://dx.doi.org/10.21919/remef.v18i4.745.

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Objective. We study the effect of remittances on the size and composition of public spending. Methodology. An optimization technique is used to develop a dynamic theoretical model and a simulation analysis. Results. It is demonstrated that remittances have a positive income effect on public goods, but a negative income effect and a price effect on social transfers, which explains why public goods increase, but social transfers can increase or fall due to changes in the remittances. Recommendations. The model makes recommendations for public policy design by characterizing the optimal level of

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Wulandari, Sartika, and Rachmawati Meita Oktaviani. "Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 17, no. 2 (2024): 15–23. https://doi.org/10.51903/kompak.v17i2.2091.

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Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study con

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Jasim, Ali M., Basil H. Jasim, Soheil Mohseni, and Alan C. Brent. "Energy Internet-Based Load Shifting in Smart Microgrids: An Experimental Study." Energies 16, no. 13 (2023): 4957. http://dx.doi.org/10.3390/en16134957.

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This study investigated a grid-connected smart microgrid (MG) system integrating solar photovoltaic (PV) panels and a battery energy storage system (BESS) as distributed energy resources (DERs) to locally serve residential loads. The load-shifting demand-side management (DSM) technique was employed to effectively manage the load appliances. The proposed load-shifting algorithm relies on minimum price incentives to allow customers to allocate their load appliances economically during minimum price periods. The algorithm considers the waiting times and minimum tariff periods for appliances, calc

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Meiriasari, Vhika, and Kgs M. Nurkholis. "Pengaruh kepemilikan asing terhadap penentuan Transfer pricing pada perusahaan farmasi." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 6 (2023): 2677–81. http://dx.doi.org/10.32670/fairvalue.v5i6.2891.

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The purpose of this study was to determine the effect of foreign ownership on transfer prices for pharmaceutical companies in the Indonesian stock market. When a foreign individual or entity owns the majority of a company, they are referred to as foreign shareholders. Instead, Transfer pricing refers to pricing practices that are mutually agreed upon between related parties. There is a special relationship between taxpayers when one taxpayer owns at least 25 percent of another taxpayer and exercises control over that taxpayer, or when two or more taxpayers have the same direct or indirect mand

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HAMMAD, M., A. ABBAS, N. HUSSAIN, AU REHMAN, and MA JAVED. "ECONOMICALLY IMPORTANT TRAITS OF ONION." Journal of Physical, Biomedical and Biological Sciences 2023, no. 1 (2023): 10. https://doi.org/10.64013/jpbab.v2023i1.10.

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Onions are an important vegetable crop globally, eaten widely for culinary uses and health benefits. They are the most important horticultural crop in India. Onion cultivation involves various economically important rates and socio-economic factors influencing its production. To maximize onion production in India, timely and effective use of inputs is necessary. The study focuses on important parameters such as yield, cost of cultivation, market price, labor cost, land price, government policies, and seed supply. These factors play a vital role in determining the performance of onion productio

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