Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.

Social Reactions to the Pandemic

Coronavirus disease (COVID-19) has become a global health and economic crisis and has had many impacts on daily life. This study investigates the effect of the pandemic on movie viewing preferences in Turkey. Using Google Trends data, it handles trends towards epidemic movies with a quantitative analysis method. Google Trends data is a valuable source of information for examining quarantine's psychological, sociological, and health effects. In this way, it can be determined which media preferences the society, which wants to get rid of the epidemic's concerns, is turning to. In this study, the search was made on IMDb with the keyword “contagion,” and movies with an IMDb rating above 6.0 among the listed pandemic movies were examined as sampling. The interest in epidemic films determined three months before and after the epidemic's start was compared. This study suggests an increase in watching pandemic movies in Turkey in response to the initial phase of the COVID-19 pandemic.

Winning the War on Terror

From the perspective of counter-terrorism strategies, terrorist risk assessment has become an important approach for counter-terrorism early warning research. Combining with the characteristics of known terrorists, a quantitative analysis method of active risk assessment method with terrorists as the research object is proposed. This assessment method introduces deep learning algorithms into social computing problems on the basis of information coding technology. We design a special "Top-k" algorithm to screen the terrorism related features, and optimize the evaluation model through convolution neural network, so as to determine the risk level of terrorist suspects. This study provides important research ideas for counter-terrorism assessment, and verifies the feasibility and accuracy of the proposed scheme through a number of experiments, which greatly improves the efficiency of counter-terrorism early warning.

Analysis of Consumption Levels for the Basic Needs of the People of East Nusa Tenggara before and after the COVID-19 Pandemic

This study aims to determine and analyze how much the people of East Nusa Tenggara for consumption (clothing, food, shelter) before and after the Covid-19 pandemic and to find out three basic needs which are the biggest consumption needs from the people of East Nusa Tenggara. The research method used is descriptive quantitative analysis method. From the research results: 1) before and after the Covid-19 pandemic, the consumption (clothing, food, shelter) of the people of East Nusa Tenggara increased. 2) The largest consumption of the three basic needs (clothing, food, and shelter) is board consumption, amounting to 16,219 rupiah. What affects board consumption after the Covid-19 pandemic is being able to live comfortably alone and reduce the risk of meeting and coming into contact with other people (strangers).

High-Performance Work System and Employee Counterproductive Work Behavior: The Perspective of Employee Perception

Employee counterproductive work behavior (ECWB) in the workplace has caused serious harm to the organization, and its recessive occurrence creates difficulty for the organization to guard against it. This study aims to explore the influence of high-performance work systems (HPWS) on the two sides of ECWB with employees and the internal influence path. It also aims to combine resource conservation and affective events theories to build an HPWS five-level model. It provides human resource management measures for enterprises to reduce and prevent the ECWB effectively. This study adopts a quantitative analysis method to conduct a questionnaire survey among employees in 366 enterprises in China. The results show that HPWS has a significant two-sided impact on ECWB. For employees with positive emotions, HPWS improved employee performance and inhibited ECWB. Meanwhile, for employees with negative emotions, HPWS reduces employees’ work input and increases employees’ counterproductive behaviors. For negative employees, the positive effect of HPWS is more significant than the negative effect of positive employees. In addition, organizational commitment has a moderating effect on the counterproductive behavior of negative employees. Therefore, when implementing HPWS, enterprises should consider the impact of both sides of HPWS on ECWB and adopt a more humane management method. In this study, a practical five-level HPWS model is constructed, which complements the existing research model and provides a theoretical basis and practical guidance for enterprises to scientifically and effectively promote employees to achieve high performance.

Effective methods for increasing coumestrol in soybean sprouts

Coumestrol (CM), a biologically active compound found in Leguminosae plants, provides various human health benefits. To identify easy and effective methods to increase CM content in vegetables, we developed a quantitative analysis method using high-performance liquid chromatography (HPLC). Using this method, we found that soybean sprouts (1.76 ± 0.13 μg/g) have high CM contents among nine vegetables and evaluated the difference in CM contents between two organs of the sprouts: cotyledons and hypocotyls. Next, soybean sprouts were cultivated under different light, temperature, and water conditions and their CM contents were evaluated. CM content was higher in hypocotyls (4.11 ± 0.04 μg/g) than in cotyledons. Cultivating soybean sprouts at 24°C enhanced CM content regardless of light conditions, the growth of fungi and bacteria, and sprout color. Thus, we identified methods of soybean sprout cultivation to increase CM content, which may provide health benefits and enhance value.

The Effect of Customer Loyalty Programs on Customer Retention in Pakistan

The aim of our study was to build an extremely significant understanding of the influence of client's loyalty programs on buyer's retention. The context of the current study was set for Pakistani consumers. The current study inspects the key role of loyalty programs such as devotion programs, point framework, level reward framework and non-fiscal projects on the dependent variable: client retention. A quantitative analysis method was adopted to achieve the objective of the research. For the data collection, questionnaires were distributed randomly among customers. Our findings suggest that there is a significant impact of loyalty programs for retaining valuable customers. Evidently, a significant effect was noted for different types of loyalty schemes such as Tier reward, Point and Non-monetary schemes.

Research on Quantitative Analysis Method of Combined Maintenance Task

In this paper, the delay time theory is used to establish the mathematical model of the combination of monitoring and periodic replacement tasks, and the impact of maintenance period of monitoring and periodic replacement is discussed. Through the optimization solution, the optimal cycle of combined maintenance tasks is obtained to minimize the maintenance cost while ensuring the reliability. Finally, an example is given to demonstrate the feasibility of this method.