Allocating the Transaction Price to the Performance Obligations in the Contract

Keyword(s):  
2020 ◽  
Vol 13 (1) ◽  
pp. 16
Author(s):  
Kukjoo Kim ◽  
Kyung-Ryeung Min ◽  
Young-Jun Park

The Korean peninsula is under increasing threat of electromagnetic pulses (EMPs) from neighboring countries; EMP protection facilities are an essential means of ensuring the operational readiness of the military. However, existing EMP protection facilities are manufactured as fixed-weight structures, which limit the mobility of military operations and lead to the misconception of EMP protection as something only required for higher command. The current military and official EMP protection standards require only a uniform shielding effectiveness of 80 dB. Therefore, this study aims to differentiate the existing uniform level of shielding effectiveness of 80 dB into 80 dB, 60 dB, 40 dB, etc. Further, it seeks to derive the factors to be considered when applying various methods, such as shielding rooms, shielding racks, site redundancy, spare equipment, and portable lightweight protective tents, for recovery of failure, instead of the existing protection facilities that rely on shielded rooms by the Delphi analysis. Then, the applicability of lightweight EMP protection is determined after selecting lightweight materials to build a facility. The electromagnetic shielding performance of 21 types of materials was measured in the 30 MHz–1.5 GHz frequency band using ASTM-D-4935-10. The results showed the possibility of developing a lightweight EMP shielding facility, which would save approximately 316,386 tons of concrete, reducing the CO2 emissions by approximately 9,972,489 tons. Assuming that the Korean carbon transaction price is USD 50/ton CO2, the savings are equivalent to USD 49,862,435.


Authentica ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 1-17
Author(s):  
Singgih Permana Adhi

The collection of regional taxes and levies must be based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and for the Banyumas Regency area, it has been regulated in Regional Regulation Number 1 of 2011 concerning Regional Taxes in conjunction with Regional Regulation Number 22 of 2016 concerning Amendments to the Second Regulation Region Number 1 the Year 2011 concerning Regional Taxes. One type of tax that is under the authority of the regions is the Fees for Acquisition of Rights on Land and Buildings, hereinafter referred to as BPHTB. The approach method used in thisresearch is the normative juridical approach method. The data used are secondary data and primary data as a complement to secondary data. The results and discussion are the application of BPHTB based on the  sale and purchase of the implementation including the process of filling in the SSPD BPHTB, determining tax objects, tax taxes, calculating taxes, research or validation, and payment. BPHTB is based on the sale and purchase of applications based on the PDRD Law and Regional Tax Regulations, the basis for calculating the BPHTB is the transaction price, therefore based on the Regent Regulation, the RegionalFinance Agency carries out a research procedure (validation) of BPHTB based on buying and selling with the truth of the transaction price value used to calculate BPHTB. PPAT which regulates the deed of transfer of rights, without ta  supervision has been paid and validated giving legal consequences for PPAT in the form of sanctions in the form of fines for each award. Law enforcement of sanctions on administrative fines against PPAT and the procedures for its implementation are not regulated and have not been further regulated in the PDRD Law, Regional Tax Regional Regulations, or in implementing regulations.Keywords: Regional Taxes; Fees for Acquisition of Rights on Land and / or Buildings; Legal Consequencesof Land Deed Making Officials.


2021 ◽  
pp. 1-40
Author(s):  
Richard Blundell ◽  
Joel Horowitz ◽  
Matthias Parey

Berkson errors are commonplace in empirical microeconomics. In consumer demand this form of measurement error occurs when the price an individual pays is measured by the (weighted) average price paid by individuals in a group (e.g., a county), rather than the true transaction price. We show the importance of Berkson errors for demand estimation with nonseparable unobserved heterogeneity. We develop a consistent estimator using external information on the true price distribution. Examining gasoline demand in the U.S., we document substantial within-market price variability. Accounting for Berkson errors is quantitatively important. Imposing the Slutsky shape constraint reduces sensitivity to Berkson errors.


Author(s):  
Tomoaki Shinozaki ◽  
Hirotaka Tanabe ◽  
Kisa Fujiwara ◽  
Noriyoshi Yokoo

2018 ◽  
Vol 21 (08) ◽  
pp. 1850019 ◽  
Author(s):  
DAMIEN CHALLET ◽  
RÉMY CHICHEPORTICHE ◽  
MEHDI LALLOUACHE ◽  
SERGE KASSIBRAKIS

We introduce a method to infer lead-lag networks of agents’ actions in complex systems. These networks open the way to both microscopic and macroscopic states prediction in such systems. We apply this method to trader-resolved data in the foreign exchange market. We show that these networks are remarkably persistent, which explains why and how order flow prediction is possible from trader-resolved data. In addition, if traders’ actions depend on past prices, the evolution of the average price paid by traders may also be predictable. Using random forests, we verify that the predictability of both the sign of order flow and the direction of average transaction price is strong for retail investors at an hourly time scale, which is of great relevance to brokers and order matching engines. Finally, we argue that the existence of trader lead-lag networks explains in a self-referential way why a given trader becomes active, which is in line with the fact that most trading activity has an endogenous origin.


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