scholarly journals Using Logical Information Modelling in Solving the Cost Measurement Problem in the Economic Space

Author(s):  
Tatyana Zhigulina ◽  
Valery Meretsky
2020 ◽  
Vol 4 (2) ◽  
pp. 56
Author(s):  
Budi Harsono ◽  
Basten Roberto Halim

The purpose of this research analysis study is to explain and introduce what are the effects of tax avoidance measures on the financial costs of a company. This research was conducted using a sample of company data registered in the Indonesia Stock Exchange in the period 2013 to 2017. The sample used was 145 companies after being excluded companies that have the effect of avoiding negative taxes and financial statements that are incomplete or do not meet the criteria.  The results show no significant relationship between tax avoidance with the cost of equity. Research also includes moderation variables to strengthen the relationship of tax avoidance to the cost of equity. The variable of marginal moderation of incentives, outside party supervision and information quality are proven to have an effect of increasing the effect of tax avoidance on the cost of corporate equity. This shows that there are many factors that affect the cost of equity in addition to tax avoidance. The measurement of equity costs used by CAPM is one of the equity cost measurement models that can be applied in Indonesia. So the results of these studies produce unfavorable regression results on tax avoidance efforts as measured by ETR. The results of this study only focus on Indonesia, which can only provide information benefits for Indonesian companies.


2010 ◽  
Vol 11 (5) ◽  
pp. 151-161
Author(s):  
Decio Zylbersztajn

Transaction costs are the costs to protect property rights. Institutions are shaped in order to control transaction costs in society. Studies have been developed to measure transaction costs both at the macro and microeconomic levels. Entry costs, i.e., the cost to start up a new business are considered a proxy for business environment quality, being also interpreted as a proxy to transaction cost measurement. This paper presents new elements in order to amplify the potential of research in business environment, particularly business entry costs. It stresses the limitation related to two theoretical points: first, the near decomposability of one complex transaction, and second, the complementarity between ex-ante and ex-post transaction costs, both related to the methodology adopted to measure business entrance costs.


2020 ◽  
pp. 153244002094388
Author(s):  
David Cottrell ◽  
Michael C. Herron ◽  
Daniel A. Smith

Lines at the polls raise the cost of voting and can precipitate unequal treatment of voters. Research on voting lines is nonetheless hampered by a fundamental measurement problem: little is known about the distribution of time voters spend in line prior to casting ballots. We argue that early, in-person voter check-in times allow us identify individuals who waited in line to vote. Drawing on election administrative records from two General Elections in Florida—1,031,179 check-ins from 2012 and 1,846,845 from 2016—we find that minority voters incurred disproportionately long wait times in 2012 and that in-person voters who waited excessively in 2012 had a slightly lower probability—approximately one percent—of turning out to vote in 2016, ceteris paribus. These individuals also had slightly lower turnout probabilities in the 2014 Midterm Election, ceteris paribus. Our results draw attention to the ongoing importance of the administrative features of elections that influence the cost of voting and ultimately the extent to which voters are treated equally.


2014 ◽  
Vol 487 ◽  
pp. 298-301
Author(s):  
Vithyacharan Retnasamy ◽  
Zaliman Sauli ◽  
Nor Shakirina Nadzri ◽  
Christopher John Veriven

A three-dimensional surface measurement using fringe projection technique has received attention among the researches for the last few decades.However choosing the best method is the challenge because one needs to consider the cost, measurement speed, system complexity, measurement accuracy and data reliability to ensure the success of the measurement. This paper focused on the successful manipulation of non-collimated light source and three step phase shifting for height measurement of a lead frame.The measurement done based on pixel determination from the saw tooth image. In addition, the scaling factor technique has been employed for the measurement accuracy. The experimental results achieved a high precision of measurement with simple system and high speed capability.


1973 ◽  
Vol 1 (4) ◽  
pp. 399-408
Author(s):  
R. Carl Moor

The major purpose of this paper is to compare spatial models of two alternative systems of public support for primary and secondary education in terms of economic efficiency: the nationalized system and the mixed financing system. The nationalized system is defined as a public school system in which an equal quantity of education of homogeneous quality is offered to all students at designated attendance centers. The mixed financing system is defined as one in which households may utilize either public or private schools, with the community providing a voucher equal in value to the cost of providing public education to those households which desire to utilize private schools. The expected result of greater efficiency for the mixed financing model breaks down in economic space because of diseconomies inherent in the spatial model which are absent in the nonspatial model. We find that lower-income households or the community suffer a reduction in welfare as a result of a change to the mixed financing system, while higher-income households experience a smaller gain than they would under a nonspatial model. Whether or not the mixed financing system results in a welfare gain for the community becomes an open question which requires interpersonal utility comparisons to answer.


2000 ◽  
Vol 6 (1_suppl) ◽  
pp. 193-195 ◽  
Author(s):  
Gary C Doolittle

A telehospice service is one in which telemedicine is used to provide hospice care in the home. To date, there have been few studies addressing the cost of home-based telemedical care, and none that specifically addresses cost-effectiveness for telehospice recipients. We measured costs for traditional hospice care as well as those associated with launching and operating a telehospice service. The costs were tallied over two separate three-month periods. For the first study period, costs were measured for traditional hospice home visits. During the second, expenses were monitored for traditional (in-person) and telehospice visits. For traditional care, the cost per visit was $126 and $141, for the first and second time periods, respectively. The average telehospice visit cost was $29.


Author(s):  
A. Shchebel

The potential of the enterprise may have a number of components that are heterogeneous in their economic and managerial nature. This requires the selection of criteria that would be common to assess all components of capacity. From the standpoint of the resource approach, such criteria could be the cost of resources to build the potential of the enterprise, as well as the value created by using existing capacity. This criterion is easily consistent with the goals of formation and implementation of the potential of the enterprise, and therefore can have a quantitative and temporal dimension of achievement. The cost of resources is a cost measurement of the criterion. In turn, time, on the one hand, is one of the dimensions of the selected criterion, and, on the other hand, a separate criterion. After all, the same result, which is obtained for different periods of time, usually has a different assessment. It is substantiated that the assessment of the rationality of enterprise capacity management should be carried out on the basis of comparing the cost of resources that were involved in the formation of potential with the value created as a result of its use. It is proved that the significance of the difference between these values depends on the time factor. Reducing the analyzed period and increasing the difference between the studied values increases the rationality of management. Applying the provisions of the theory of neural networks, a regression model is constructed, which assumes the use of a recurrent function. This ensured the accuracy of forecasting the resulting parameters and increased the informativeness and objectivity of the proposed method.


2010 ◽  
Vol 8 (2) ◽  
Author(s):  
Neeraj J. Gupta ◽  
Wonhi Synn

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">We highlight a measurement problem inherent in the prevalent approach to factoring flotation costs in capital budgeting decision-making.<span style="mso-spacerun: yes;">&nbsp; </span>This arises because the traditional method calculates a higher cost of capital, while keeping the initial cash-flow unchanged.<span style="mso-spacerun: yes;">&nbsp; </span>We demonstrate an alternate approach that corrects for this problem by assigning a higher initial investment due to flotation costs, while keeping the cost of capital unchanged.</span></span></p>


Author(s):  
F. H. Abanda ◽  
M. B. Manjia ◽  
C. Pettang ◽  
Joseph H. M. Tah ◽  
G. E. Nkeng

BIM has recently gained ground in developed countries. However, the use of BIM in developing countries including Cameroon is not well-known. In this study, BIM implementation in Cameroon is explored. The research methods used are a pilot study, electronic email surveys and in-depth phone interviews. Altogether, 179 professionals having at least a Master's Degree in Civil Engineering from the National Advanced School of Engineering Yaoundé I - Cameroon, a leading engineering institution in Francophone Africa, were sampled. Forty six provided feedback yielding a response rate of 25.7%. It emerged that some BIM software are already being used in Cameroon. However, major barriers hindering BIM uptake are high license fee and lack of huge projects that can pay off the cost of investment in BIM. Perhaps, partly because the respondents were highly skilled, it emerged that the lack of expertise was/is not a major problem to use BIM in projects. Although this study is limited to Cameroon, many recommendations could be relevant to other African countries.


1992 ◽  
Vol 60 (2) ◽  
pp. 119-138 ◽  
Author(s):  
V.I. Belyaev ◽  
M.Yu. Khudoshina

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