PLANEJAMENTO TRIBUTÁRIO EM UMA INDÚSTRIA DE CONFECÇÕES

A presente pesquisa teve por objetivo identificar o regime tributário que fosse menos oneroso à uma indústria de confecções, ou seja, ocasionando a menor carga tributária. Com a finalidade de realizar o planejamento tributário, foram efetuadas diversas consultas em pesquisas existentes e nas legislações aplicáveis, para que tudo fosse praticado por meios legais, sendo caracterizada pela elisão fiscal, trata-se de uma pesquisa qualitativa, onde os dados da pesquisa foram coletados através do sistema eletrônico de processamento de dados, relatórios, balanços e demonstrações contábeis. O período analisado refere-se ao ano de 2018, pelo qual foram efetuados os cálculos pelo regime tributário Lucro Real o pela contabilidade responsável pela empresa. Foram comparados os valores dos tributos de PIS, COFINS, IRPJ, CSLL, ICMS, IPI e CPP, onde ocorreu os comparativos entre os regimes de tributação Lucro Real e Lucro Presumido, com a finalidade de demonstrar o melhor regime aplicável. Os resultados indicam que o melhor regime tributário para o período analisado foi o Lucro Real, identificando que está enquadrada na melhor forma de apuração. Palavras-Chave: Lucro Real. Lucro Presumido. Regime Tributário. Tributos. Abstract: The present research aimed to identify the tax regime that would be less costly to a clothing industry, that is, causing the lowest tax burden. In order to carry out tax planning, several consultations were carried out in existing research and in the applicable legislation, so that everything could be practiced by legal means, being characterized by tax avoidance, it is a qualitative research, where the research data were collected through the electronic data processing system, reports, balance sheets and financial statements. The period analyzed refers to the year 2018, where calculations have already been made under the taxable profit regime by the accounting responsible for the company. The values ​​of the PIS, COFINS, IRPJ, CSLL, ICMS, IPI and CPP taxes were compared, where the comparisons between the taxable income tax system and the presumed income tax occurred, in order to demonstrate the best applicable regime. The results indicate that the best tax regime for the period analyzed is the Real Profit, identifying that it is framed in the best form of calculation. Keywords: Real Profit. Presumed profit. Tax regime. Taxes.

PROVIDING A DEPENDABLE OPERATION OF THE DATA PROCESSING SYSTEM WITH INTERVAL CHANGES IN THE FLOW CHARACTERISTICS BASED ON ANALYTICAL SIMULATIONS

The article proposes a new approach for adjusting the parameters of computing nodes being a part of a data processing system based on analytical simulation of a queuing system with subsequent estimation of probabilities of hypotheses regarding the computing node state. Methods of analytical modeling of queuing systems and mathematical statistics are used. The result of the study is a mathematical model for assessing the information situation for a computing node, which differs from the previously published system model used. Estimation of conditional probabilities of hypotheses concerning adequate data processing by a computing node allows making a decision on the need of adjusting the parameters of a computing node. This adjustment makes it possible to improve the efficiency of working with tasks on the computing node of the data processing system. The implementation of the proposed model for adjusting the parameters of the computer node of the data processing system increases both the efficiency of process applications on the node and, in general, the efficiency of its operation. The application of the approach to all computing nodes of the data processing system increases the dependability of the system as a whole.

The development of models of an analytical data processing system for monitoring information security of an informatization object using cloud infrastructure

The article is devoted to the problem of developing an analytical data processing system for monitoring information security within the information security management system of modern companies conducting their main activities in cyberspace and using cloud infrastructure. Based on the analysis of modern information technologies related to ensuring information security of cloud infrastructure and the most popular products for ensuring information security of cloud infrastructures, as well as existing scientific approaches, a formalized approach to the synthesis of an analytical data processing system for monitoring the information security of an informatization object using cloud infrastructure is proposed. This approach takes into account the usefulness of the used information technologies from the viewpoint of information security. A general model of the structure of information support of an analytical data processing system for monitoring information security, as well as a model of the dependence of the usefulness of information technology on time and the ratio of the skill level of an information security specialist and an attacker are presented. The quality of the information security monitoring system is used as a criterion in the first optimization model. The following limitations are suggested: limitation on the time of making a decision on an incident; limitation on the degree of quality of analysis of information security events by the analytical data processing system and limitation on the compatibility of data analysis functions with data types about information security events. The cited results of the study of the second model show a logically consistent dependence of the usefulness of information technology on time and the ratio of the skill level of an information security specialist to the skill level of an attacker. The particular models of the structure of the information support of ASOD are presented. They make it possible to determine the rational structure information support of ASOD according to particular criteria. The following particular criteria are used: the maximin criterion of the usefulness of the information support of ASOD for monitoring the information security of an informatization object in the cloud infrastructure; the criterion for the maximum relevance of information support distributed over the nodes of the cloud infrastructure for systems with a low degree of centralization of management.

Operational use of improved CMVs derived from INSAT IR data in NWP Model over Indian region

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Research on Simufact simulation data processing system based on QT and MySQL

As the simulation data of the Simufact Additive software was inconvenient to process, QT and structured query language (MySQL) database were used to develop the database to solve the processing of the simulation data. The GUI interface that has the functions of processing and saving the simulation data was designed. The interface developed by QT was used to start the Simufact Additive software, connect to the MySQL database and save the simulation data. The results showed that using MySQL as the management of simulation data has achieved better results in the post-processing of simulation data.

Tipping Bucket Rain Gauge Data Processing System: A Review

The tipping bucket system consists of funnel which collects the water of the rain in a container which is like a seesaw type module which tips side by side and collects the water. When the level of the water decreases below a preset level, the lever changes its side, causing the collected water to dump in a vessel and electrical signal is sent. By this system the high, medium or heavy rainfall character can be obtained. The rainfall character is calculated by the rainfall in 1 hour and corresponding number of pulses clicking in a period of 10 minutes. Various types of tipping bucket systems are reviewed by using rainfall and snow precipitation, using internet enabling, using rain drop imaging and artificial intelligence and also using wireless sensor network and GSM data transmission. Tipping Bucket is the most useful parameter for measuring the rainfall. In this way the rainfall is measured using the Tipping Bucket Rain Gauge System.

Perancangan Aplikasi Sistem Manajemen Anggaran Perjalanan Dinas Luar Kota Berbasis Java Pada PT. AMBC

Abstrak— Penelitian ini bertujuan untuk mengetahui apliksi manual yang sedang berjalan , membuat aplikasi manajemen anggaran perjalanan dinas luar kota, melakukan analisis dan pengujian aplikasi serta untuk melakukan implementasi anggaran perjalanan dinas luar kota. Metodologi penelitian yang digunakan dalam sistem pengolahan data yaitu teknik pengumpulan data seperti wawancara, observasi, studi dokumentasi, serta melakukan penelitian kepustakaan yang relevan dengan masalah sistem-sistem informasi. Metode pengembangan Aplikasi yang digunakan menggunakan metode grounded.Kata kunci: Aplikasi, Manajemen, Anggaran DinasAbstrak— This study aims to find out the manual application that is currently running, create a budget management application for out-of-town business trips, analyze and test applications as well as to implement an out-of-town official travel budget. The research methodology used in the data processing system is data collection techniques such as interviews, observations, documentation studies, and conducting library research relevant to information systems problems. The application development method used uses the grounded method (grounded research).Keyword: Application, Management, Office Budget