Results 31 to 40 of about 806,420 (287)

Functional approach to analysis of daily tax revenues

open access: yesLietuvos Matematikos Rinkinys, 2019
We present a functional data analysis approach to modeling and analyzing daily tax revenues. The main features of daily tax revenue we need to extract are some patterns within calendar months which can be used for prediction.
Jovita Gudan, Alfredas Račkauskas
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Bank loan loss provisions research: A review

open access: yesBorsa Istanbul Review, 2017
We review the recent academic and policy literature on bank loan loss provisioning. Among other things, we observe that there exist some interaction between LLPs and existing prudential, accounting, institutional, cultural, religious, tax and fiscal ...
Peterson K. Ozili, Erick Outa
doaj   +1 more source

Distribution of Depositors’ Return and The Income Smoothing Hypothesis by Malaysian Islamic Banks [PDF]

open access: yesGlobal Journal Al-Thaqafah, 2018
The paper aims to examine whether Malaysian Islamic banks carry out income smoothing with regards to their distribution of depositors’ return. The paper also examines the extent Malaysian Islamic banks engage earnings and capital management in their
Zunaidah Sulong   +1 more
doaj   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

Process‐informed co‐optimization of liquid air energy storage and data centers under off‐design thermodynamic operation

open access: yesAIChE Journal, EarlyView.
Abstract The rapid growth of AI data centers (AIDCs) is intensifying stress on power systems and exposing operators to volatile electricity markets. This work develops a process‐informed co‐optimization framework that integrates liquid air energy storage (LAES) with AIDC operation. Unlike black‐box storage models, the proposed formulation captures LAES
Zhicong Fang   +3 more
wiley   +1 more source

Pengaruh Income Smoothing terhadap Agresivitas Pajak dengan Corporate Governance sebagai Variabel Moderasi

open access: yesJurnal Proaksi
Main Purpose -  The objective of this study is to analyze the effect of Income Smoothing on Tax Aggressiveness with Corporate Governance as a moderating variable. Method -  This study uses a quantitative approach.
Servina Nadya Serli   +2 more
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Comparative Analysis of Holt-Winters Algorithms on the Oracle Machine Learning Platform

open access: yesProceedings of the International Conference on Applied Innovations in IT
The Oracle Cloud Machine Learning toolkit was used in the work to study time series forecasting methods. The choice of tools was dictated by conducting research at the State Tax University (Irpin) for further use of the results in the work of regional ...
Oleksandr Redych, Ruslan Boichuk
doaj   +1 more source

Income smoothing by valuation of repurchase obligations in the annual financial statements of car dealerships

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
This paper deals with the accounting patterns of German car dealerships in the period from 2006 to 2010. In connection with the brokerage of passenger car leases the car dealers and lessors agree on hedging the residual values of the lease car returns ...
Hans Guenther Barth
doaj   +1 more source

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