Results 71 to 80 of about 290,009 (264)

The Impact of Tunneling Incentive Bonus Mechanism and Debt Covenant on Transfer Pricing

Action Research Literate
Transfer pricing decisions are influenced by several factors, one of which is tunneling incentives. This study aims to determine the influence of Tunneling Incentives, Bonus Mechanisms, and Debt Covenants on Transfer Pricing. This study analyzes manufacturing companies listed on the Indonesia Stock Exchange. In this study, the input data comes from the
Siti Aliyah, Riska Fatmala Indriani
openaire   +1 more source

Effect of Tunneling Incentives, Bonus Mechanisms and Debt Covenants on Transfer Pricing Decisions

J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI, 2023
This study aims to determine the effect of Tunneling Incentive, Bonus Mechanism and Debt Convenant on Transfer Pricing Decisions. This type of research is causal associative with quantitative data types. The population in this study was 26 using purposive sampling method. Based on these criteria, there are 16 companies with a total data of 48 companies.
openaire   +1 more source

Covalent Functionalization of 2D Semiconductors: A Roadmap to Advanced Electronic Devices

Advanced Functional Materials, EarlyView.
This Review presents recent advances in the covalent functionalization strategies for two‐dimensional semiconductors and their implementation in modern technologies. Layered materials are modified through diverse molecular chemistries (e.g., thiols, diazonium salts, alkyl halides, and electron‐deficient species) to tailor their surface properties ...
Ramiro Quirós‐Ovies, Bin Han, Paolo Samorì   +2 more
wiley   +1 more source

Experience of the "Kosygin" reform at the Tyrnyauz Mining and Metallurgical Combination

Кавказология
Based on archival data, the article examines the process of introducing the provisions of the "Kosygin" reform into the economic practice of the Tyrnyauz tungsten-molybdenum plant, as stipulated by the resolution of the Central Committee of the CPSU and ...
Petr A. Kuzminov, Rasul S. Gurtuev, Emma B. Abanokova, Aubekir M. Khatukhov   +3 more
doaj   +1 more source

Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing [PDF]

, 2018
This research is purposed to determine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing wich is moderated by tax minimization on multinational firm’s listed at Indonesian Stock Exchange in 2012-2014.
Wibowo, Raden Arief, Nuradila, Ratna Felix   +1 more
core   +1 more source

Protein‐Nanoarchitectures for Low‐Field Intracellular Electro‐Immunomodulation

Advanced Functional Materials, EarlyView.
DHQ‐SDH‐mediated binding of AuNPs drives the formation of interconnected, chain‐like nanoarchitectures with enhanced electrical conductivity. These conductive assemblies undergo macrophage uptake and enable low‐field electrical stimulation, promoting M1‐to‐M2 phenotypic switching with decreased iNOS and increased CD206 expression. Such protein‐mediated
Viktoriya Pakharenko, Djanira Rodrigues Negrão, Tanmay Gupta, Robert Jeng, Otavio Augusto Titton Dias, Maia Jaffer‐Diaz, Dinesh Christendat, Mohini Sain   +7 more
wiley   +1 more source

Foreign ownership as a moderating factor in transfer pricing: Evidence from multinational firms in Indonesia

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
This study examines the relationship between taxation, tunneling incentives, foreign ownership, and transfer pricing among multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period.
Indah Yuliana, Salma Rasheeda, Oggy Maulidya Perdana Putri   +2 more
doaj   +1 more source

Sub‐1 ms Optoelectronic Synapse Based on {ZnCdO/ZnO} Multilayer Structure for High‐Speed Neuromorphic Vision Systems

Advanced Functional Materials, EarlyView.
Eu‐doped {ZnCdO/ZnO} structures grown on Si are developed, showcasing dual‐functionality controlled by europium doping. While high europium concentration transforms the device into an ultrafast, self‐powered photodetector, low‐doped structures can be used as an optoelectronic synapse.
Igor Perlikowski, Eunika Zielony, Adrian Kaim, Ewa Przeździecka   +3 more
wiley   +1 more source

The Effect of Tax Planning, Tunneling Incentives, and Foreign Ownership on Transfer Pricing

International Journal of Economics, Commerce, and Management
This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual ...
null Farras Alif Zakaria, null Mega Metalia   +1 more
openaire   +1 more source

Hybrid Ferroelectric Tunnel Junctions with Intrinsic Nonlinearity and Self‐Rectification via Interfacial Reconstruction

Advanced Functional Materials, EarlyView.
Rapid thermal annealing reconstructs the BCFO/Nb:STO interface into an atomically thin reconstructed interfacial layer, which reshapes the tunneling barrier and converts a high‐TER ferroelectric tunnel junction into an intrinsically nonlinear, self‐rectifying device.
Hojin Lee, Joonbong Lee, Jinho Byun, Sang‐Hyeok Yang, A young Cho, Sangwoo Lee, Dae Haa Ryu, Hyunbin Chung, Hee Seo Yun, Moon Seop Choi, Yesul Choi, Sungkyun Park, Min‐Hyung Jung, Dongwon Lee, Yoon‐Uk Heo, Hu Young Jeong, Hongseok Kim, Shinhyeong Lee, Yunseok Kim, Young‐Min Kim, Jaekwang Lee, Taekjib Choi   +21 more
wiley   +1 more source