scholarly journals PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018)

2021 ◽  
Vol 5 (4) ◽  
pp. 516-525
Author(s):  
Yulia Fitri ◽  
Firzatullah Firzatullah
Keyword(s):  
Experimental Investigation ◽  
Financial Leverage ◽  
Organization Size ◽  
The Impact

The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat

scholarly journals THE IMPACT OF DEGREE OF FINANCIAL LEVERAGE AND DEGREE OF OPERATING LEVERAGE ON THE SYSTEMATIC RISK OF COMMON STOCK

2020 ◽  
Vol 4 (1) ◽  
pp. 24-32
Author(s):  
Khadija Younas ◽  
Muhammad Sarmad
Keyword(s):  
Systematic Risk ◽  
Regression Technique ◽  
Securities Market ◽  
Financial Leverage ◽  
Wealth Maximization ◽  
Independent Variables ◽  
Risk Return ◽  
Operating Leverage ◽  
The Impact

The aim of this study is that the to evaluate the effect of financial leverage and operating leverage on the systematic risk of stock. In trendy competitive business era, the power to extend come of the firm is usually depends on economical use of leverage within the capital structure. Leverage is outlined as an extended term debt funding that improves the permanent financial performance yet because the success of the organization. It conjointly explained because the use borrowed funds to ascertain investment and come thereon investment however it’s a lot of risky if they can’t be ready to generate higher rate of come in compare with value of capital. For this reason, the determination of the proportion of debt and equity is one in every of the foremost essential choices that the organization faces, and any variability in leverage will influence a company’s monetary capability, risk, return, investment, strategic call and therefore the wealth maximization of organization. During this study, financial leverage and operating leverage as independent variables and systematic risk because the variable is considered. This study used a quantitative analysis style. The population of the study was created from the 8 cement industries of Pakistan. The study used secondary knowledge that was obtained from the annual audited monetary statements that had audited and revealed by securities market of Pakistan for an amount of five years between 2014 and 2019. This study used a correlation analysis and a multiple rectilinear regression technique in analyzing the collected knowledge. The study found that financial leverage and operating leverage had a big positive relationship with systematic risk of stock. This study covers that financial leverage and operating leverage have an immediate result on the systematic risk of stock in a very companies’ come. The study counseled that management of corporations listed at the securities market to draw in smart management therefore to beat the danger of stock. Whereas important at ≤ 0/05 H0 hypothesis, is rejected. Otherwise, there’s no different adequate reason for rejecting H0 hypothesis. For testing the hypothesis of this study, rectilinear regression technique has been used. In step with the results obtained, H0 is rejected because of important = zero.00< 0.05. This analysis is 100% because of all knowledge is collected from the correct places.

A Determination of Contact-Loss at a Bearing of a Linkage Mechanism

1977 ◽  
Vol 99 (2) ◽  
pp. 375-379 ◽  
Author(s):  
C. L. S. Wu ◽  
S. W. E. Earles
Keyword(s):  
Experimental Investigation ◽  
Dynamic Response ◽  
Point Of View ◽  
Linkage Mechanism ◽  
Design Point ◽  
The Impact

A method is described for analyzing the kinematic and dynamic response of a linkage mechanism in which one bearing has a known clearance. Assuming the clearance to be represented by a massless link, the analysis predicts the occurrence of contact-loss. Part of an extensive experimental investigation is presented in which the impact accelerations resulting from contact-loss are measured. A good correlation is shown to exist between the predicted and measured times of contact-loss. Although the analysis may predict no contact-loss, it does not readily indicate, from a design point of view, how this condition could be produced.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Method development for the determination of textural properties of sugar beet roots

2019 ◽  
pp. 392-400 ◽  
Author(s):  
Gunnar Kleuker ◽  
Christa M. Hoffmann
Keyword(s):  
Sugar Beet ◽  
Compression Test ◽  
Storage Period ◽  
Textural Properties ◽  
Small Sample ◽  
Root Tip ◽  
Flexural Test ◽  
Sample Distribution ◽  
The Impact

The harvest of sugar beet leads to root tip breakage and surface damage through mechanical impacts, which increase storage losses. For the determination of textural properties of sugar beet roots with a texture analyzer a reliable method description is missing. This study aimed to evaluate the impact of washing, soil tare, storage period from washing until measurement, sample distribution and number of roots on puncture and compression measurements. For this purpose, in 2017 comprehensive tests were conducted with sugar beet roots grown in a greenhouse. In a second step these tests were carried out with different Beta varieties from a field trial, and in addition, a flexural test was included. Results show that the storage period after washing and the sample distribution had an influence on the puncture and compression strength. It is suggested to wash the roots by hand before the measurement and to determine the strength no later than 48 h after washing. For reliable and comparable results a radial distribution of measurement points around the widest circumference of the root is recommended for the puncture test. The sample position of the compression test had an influence on the compressive strength and therefore, needs to be clearly defined. For the puncture and the compression test it was possible to achieve stable results with a small sample size, but with increasing heterogeneity of the plant stand a higher number of roots is required. The flexural test showed a high variability and is, therefore, not recommended for the analysis of sugar beet textural properties.

Sign in / Sign up

Export Citation Format

Share Document