scholarly journals Retroactive Taxation of Profits earned from Related-Party Transaction based on Comprehensive-Negative System

2014 ◽  
Vol 38 (3) ◽  
pp. 413-441
Author(s):  
최정묵 ◽  
Hyun Im
Keyword(s):  
Related Party Transaction ◽  
Negative System

scholarly journals First negative system of N<sub>2</sub><sup>+</sup> in aurora: simultaneous space-borne and ground-based measurements and modeling results

2014 ◽  
Vol 32 (5) ◽  
pp. 499-506 ◽  
Author(s):  
K. Axelsson ◽  
T. Sergienko ◽  
H. Nilsson ◽  
U. Brändström ◽  
K. Asamura ◽  
...  
Keyword(s):  
Cross Section ◽  
Cross Sections ◽  
Electron Flux ◽  
Imaging System ◽  
Electron Excitation ◽  
Absolute Calibration ◽  
Simultaneous Measurements ◽  
Auroral Emission ◽  
Negative System ◽  
Correct Comparison

Abstract. The auroral emission of the first negative system of N2+ at 427.8 nm is analyzed using simultaneous measurements from the ground with ALIS (Auroral Large Imaging System) and from space with optical (MAC) and particle (ESA) instruments of the Reimei satellite. The study has two main objectives. The first is validation of the absolute calibration of the ALIS and the Reimei MAC cameras. The other task is to evaluate different cross sections of the electron excitation of N2+ that are used for the modeling of the auroral 1N system emissions. The simultaneous measurements of the 427.8 nm emission by ALIS and Reimei imagers show excellent agreement, indicating that the calibration of the two instruments is correct. Comparison of the 427.8 nm emission intensity calculated using the incident electron flux measured by the Reimei particle instruments with intensities measured by the optical imagers show that the best match is reached with the cross section from Shemansky and Liu (2005).

The Influence of Related Party Transaction, Profitability, Leverage and Company Size on Firm Value with Tax Avoidance as an Intervening Variable in Telecommunications and Media Companies Listed on Bursa Malaysia and IDX 2010-2018

2021 ◽  
Vol 8 (4) ◽  
pp. 131-142
Author(s):  
Zulaikha Rahimah ◽  
Erlina . ◽  
Yeni Absah
Keyword(s):  
Firm Value ◽  
Negative Impact ◽  
Positive Impact ◽  
Tax Avoidance ◽  
Company Size ◽  
Mean Values ◽  
Media Companies ◽  
Related Party Transaction ◽  
The Impact ◽  
A Company

The purpose of this research is to examine and analyze the impact of related party transaction, profitability, Leverage and size of a company on firm value with tax avoidance as an intervening variable. The telecommunication and media sector in Bursa Efek Indonesia and Bursa Malaysia is chosen as the research object. The population is all the telecommunication and media companies listed in Indonesia stock exchange (IDX) and Bursa Malaysia within 2010-2018. It consists of 6 Telecommunication Company and 19 Media Company on IDX within 2010-2018. There exist a total of 33 companies in both the telecommunication and media sector in Bursa Malaysia. The sample's determination in this study is based on the nonprobability sampling method with the purposive sampling technique, in which the sample is selected with certain considerations or specific criteria. So that the sample of Malaysia is 248 and Indonesia is 139 data. Malaysia's telecommunications sector has 18 companies, and Indonesia has five companies. Meanwhile on media sector Indonesia consist of 15 company and Malaysia 12 company. This research adopts secondary data and multiple regression analysis for the regression to substructure I and II. The hypothesis mediation analysis is used to prove the mediation influence. Malaysia and Indonesia's results on Firm value: (1) Related party transaction has a positive but not significant impact. In contrast, Indonesia has a significant positive impact (2) Profitability has a significant negative impact both in Indonesia and Malaysia (3) Leverage has positive. However, not significant impact in Malaysia and Indonesia (4) Size of the company has a negative and significant impact for both country (5) Tax Avoidance has a negative but not significant impact. In contrast, Indonesia has a positive and significant impact on firm value. Related to the impact of variable independent toward tax avoidance, based on Malaysia's result, just the size of a company has the impact but negative and significant. Meanwhile, in Indonesia, Related party transaction and Leverage were known to have a negative and significant impact, and the size of the company has positive and significant toward tax avoidance. Based on Malaysia's result, tax avoidance does not impact all the independent variables on firm value. Based on Indonesia's result, the impact of company size on firm value is mediated by tax avoidance (Z). Based on the independent t-test, the variables that have different mean values are related to party transactions and company size. Keywords: Related Party Transaction, Profitability, Leverage, Size of company, Tax avoidance, Firm value.

ICP Rotational Spectroscopic Temperature Determination Using N2 and N2+

1987 ◽  
Vol 41 (4) ◽  
pp. 658-660 ◽  
Author(s):  
C. J. Seliskar ◽  
D. C. Miller ◽  
P. A. Fleitz
Keyword(s):  
Computer Program ◽  
Rotational Structure ◽  
Positive System ◽  
Temperature Determination ◽  
Negative System

The rotational structure in the origin bands of the Second Positive System of N2 and the First Negative System of N2+ have been used to demonstrate that these bands can be employed to determine a consistent spectroscopic temperature in an ICP. The experimental spectra have been modeled by the use of a computer program which calculates these bands for both species.

Topological Hopf bifurcation in the plane

1983 ◽  
Vol 93 (1) ◽  
pp. 113-119
Author(s):  
Dieter Erle
Keyword(s):  
Hopf Bifurcation ◽  
Dynamical Systems ◽  
Asymptotic Stability ◽  
Stationary Point ◽  
Parameter Family ◽  
Stability Behaviour ◽  
Closed Orbits ◽  
The Stability ◽  
Image Position ◽  
Negative System

Classical bifurcation theorems for a 1 -parameter family of plane dynamical systemsassert the presence of closed orbits clustering at some distinguished parameter value (∈ = 0, say). Here, for any ∈, the origin is the only stationary point. The topological content of the mostly analytic hypotheses imposed is some change in the stability behaviour of the origin at ∈ = 0, roughly the passing of a kind of stability to a kind of instability. Topologically speaking, e.g. some of the conditions demanded are asymptotic stability of the origin for the negative system at ∈ > 0 and asymptotic stability of the origin for at ∈ < 0 (Hopf (8), Ruelle and Takens(11)) or ∈ = 0 (Chafee(2)).

scholarly journals Deficiencies in Auditing Related-Party Transactions: Insights from AAERs

2008 ◽  
Vol 2 (2) ◽  
pp. A10-A16 ◽  
Author(s):  
Timothy J. Louwers ◽  
Elaine Henry ◽  
Brad J. Reed ◽  
Elizabeth A. Gordon
Keyword(s):  
Professional Skepticism ◽  
Related Party Transactions ◽  
High Profile ◽  
Related Party Transaction ◽  
Auditing Standards ◽  
Professional Care

SUMMARY: After several high-profile frauds involving related-party transactions, regulators have raised questions as to whether current auditing standards remain appropriate. In this study, we examine 43 SEC enforcement actions against auditors related to the examination of related-party transactions. We conclude that the audit failures in these fraud cases were more the result of a lack of auditor professional skepticism and due professional care than any deficiency in current auditing standards. In other words, revised auditing standards would likely not have prevented these auditing failures, raising questions about the need for auditing standard revision for related-party transactions at this time. Despite this finding, we conclude with some suggestions to improve the auditing of related-party transactions, such as including the discussion of related-party transaction abuse during SAS No. 99 mandated fraud awareness “brainstorming” sessions.

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