The Effect of Liquidity, Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange (IDX) 2010-2020 Period

This study aims to determine the effect of liquidity, thin capitalization, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The type of research used is descriptive quantitative. The research sample used was 34 companies from 184 companies. The sample return method used is the selection of samples for research from the research population by fulfilling several predetermined criteria (purposive sampling). The data type used is secondary data, and the data analysis technique is a multiple linear regression test using Eviews 9 software. The proxy used for tax avoidance is the book-tax difference (BTD). The results of this study indicate that liquidity and earnings management have a positive and significant effect on tax avoidance. Meanwhile, thin capitalization and capital intensity do not affect tax avoidance. Keywords: Tax Avoidance, Liquidity, Thin Capitalization, Capital Intensity, Earnings Management.

Global exact controllability of ideal incompressible magnetohydrodynamic flows through a planar duct

This article is concerned with the global exact controllability for ideal incompressible magnetohydrodynamics in a rectangular domain where the controls are situated in both vertical walls. First, global exact controllability via boundary controls is established for a related Elsässer type system by applying the return method, introduced in [Coron J.M., Math. Control Signals Systems, 5(3) (1992) 295--312]. Similar results are then inferred for the original magnetohydrodynamics system with the help of a special pressure-like corrector in the induction equation. Overall, the main difficulties stem from the nonlinear coupling between the fluid velocity and the magnetic field in combination with the aim of exactly controlling the system. In order to overcome some of the obstacles, we introduce ad-hoc constructions, such as suitable initial data extensions outside of the physical part of the domain and a certain weighted space.

On the uniform controllability for a family of non-viscous and viscous Burgers-α systems

In this paper we study the global controllability of families of the so called non-viscous and viscous Burgers-α systems by using boundary and space independent distributed controls. In these equations, the usual convective velocity of the Burgers equation is replaced by a regularized velocity, induced by a Helmholtz filtered of characteristic wave-length α. First, we prove a global exact controllability result (uniform with respect to α) for the non-viscous Burgers-α system, using the return method and a fixed-point argument. Then, the global uniform exact controllability to constant states is deduced for the viscous equations. To this purpose, we first prove a local exact controllability property and, then, we establish a global approximate controllability result for smooth initial and target states.

Transportation structural optimization based on the evaluation of comprehensive transportation efficiency

China is a large road transport country as its logistics costs account for 18% of GDP. In order to further reduce logistics costs, it is necessary to optimize the energy-saving and efficient comprehensive transportation structure in China. In this paper, we analyze the characteristics of comprehensive transportation efficiency evaluation, then based on data envelopment analysis (DEA), we select a fixed return method to scale CCR model and a variable return BCC model to establish a comprehensive transportation efficiency evaluation model to evaluate comprehensive transportation efficiency. we select comprehensive transportation efficiency evaluation indicators as a combination of the input-output evaluation indicator system. Input indicators include energy consumption, number of employees, and mileage value, and output indicators are converted turnover; and finally We build a comprehensive transportation structure optimization model based on the linear programming method, the minimum comprehensive redundant input under the transportation efficiency evaluation as the objective function, and we want to take the unit GDP transportation energy consumption intensity drop by 15% in this way; Finally, we analyze the transportation structure of Liaoning Province in China, respectively calculate the input and output index datum and carry out DEA efficiency evaluation analysis. The results show that the energy intensity of road transportation is much higher than other two modes of transportation, and the efficiency of road transportation is relatively low.

Mental health: Professional rehabilitation and the return to work - A systematic review

BACKGROUND: The problem of illnesses, sick leave and the necessary return to work and permanence at work has been determining the development of different protocols and professional rehabilitation programs in different countries. OBJECTIVE: We sought to identify articles that address programs for professional rehabilitation and the return to work of people laid off due to mental health problems, and to verify the results of professional rehabilitation programs and the follow-up processes for such return. METHOD: A systematic review was performed according to the criteria of the Preferred Reporting Items for Systematic Reviews and Meta-Analyzes (PRISMA). The serial search of the articles was carried out in the electronic databases: Web of Science, MEDLINE/PubMed and Scopus. The variations in the descriptors served to find a greater range of significant results for the research. RESULTS: In total, 2,306 articles were found. Another two articles that met the inclusion criteria were located through manual searches, adding up to a total of 2,308. Applying the exclusion criteria resulted in a final data set of 47 peer-reviewed articles. CONCLUSIONS: The issues involving return to work and permanence in work were complex and multifaceted in the research articles studied. Recovery from Common Mental Disorders (CMDs) is a major cause of long-term sick leave and the granting of disability benefits. Many people with these diagnoses remain employed; however, further studies are needed with women, workers with fragile relationships, and immigrants.

Thinking about Jointly Preventing the “Color Revolution” by China and Russia

The color revolution, which is a “low-cost and high-return” method in regime change, has become the main mean and priority option for America to subvert dissident regimes. In recent years, with the raising strength of containing and suppressing between China with Russia by the United States, America has tried its best to plan “color revolution” not only around China and Russia, but also within the borders of the two countries. China and Russia have become the key target of America in implementing the “color revolution”, however, the situation of the two countries to prevent the “color revolution” is particularly urgent. The “color revolution” not only disrupts the balance of the international system and regional security, but also seriously affects the stability of the country's political power and the healthy development of the economy. In view of this, it is now necessary for China and Russia to work together to prevent “color revolution”. Regarding the new changes, methods changed from non-violent to violent me, more advanced organizational methods, the younger generation of the participants, and changes in manifestations by the “color revolution”, as well as the underlying causes of the “color revolution”, China and Russia should have uindividualized strategies. China and Russia can strengthen cooperation in different areas, such as politics, economy, culture, ideological education, and regional coordination. China and Russia should take advantages of their respective experiences in dealing with “color revolution”, strengthen sharing and communicating experience with other countries in the region, and jointly build a barrier to prevent “color revolution” and protect the security and stability in China and Russia and the surrounding areas.

Advanced treatment of effluent extended aeration process using biological aerated filter with natural media: modification in media, design and backwashing process

Due to their tolerance of hydraulic and organic shocks, biological aerated filters (BAFs) have high filtration efficiency and are suitable for the treatment of complex and sanitary wastewater. In this study for the first time, natural media of date kernel from Bam city was used as the BAF reactor media and, at the end of the reactor, a meshing sand filter separated by a standard metal grid from the natural filter section was used. This can be considered innovations in the media and filtration. In this work, the actual effluent of the hospital wastewater treatment plant was employed as the inflow wastewater to the reactor, and its organic and inorganic parameters were measured before and after the treatment by the BAF reactor. Reactor effluent measurement was studied in two steps. In one step, the effluent from the backwashing was returned to the reactor and, in the other step, effluents did not return to the reactor, the comparison of which showed that the backwashing effluent return method had more removal efficiency. The backwashing process was also studied in three ways: bottom backwashing (TB), top backwashing (BB), and top and bottom backwashing (TBBS), to determine the amount of water consumed and to achieve the desired result. Finally, the TBBS method was selected as the optimal method. The effect of backwashing effluent return was evaluated on the results of the parameters. Concentration of most of the outflow parameters was less or in accordance with EPA standard 2012.

Mergers and acquisitions in Jordan: Its motives and influence on company financial performance and stock market price

This research paper focuses on recent business trend in Jordan which attracted us as researchers to investigate Merger & Acquisition’s ability to create and realize more value than the parties can alone, and whether the value earned by the merged firms have motivated them to contribute to the combination. The method used to analyze post-merger financial performance was carried out by adopting the accounting return method and the stock price method, which measures and observes the stock market price in terms of market value, earnings per share (EPS), and price earnings ratio (P/E) of the merged firms. Analyzing the annual reports of the two Jordanian banks, the study concluded that the ratio analysis of AJIB and Safwa Bank show different trends after Merger & Acquisition. Our analysis shows decreasing values in the first two years after the acquisition, but gradually increasing values in subsequent years. The study concluded that the fluctuation of results may be attributed to the difficulties in managing the increased volume of assets after the merger as well as to non-financial reasons such as the human behavior of the employee resistance after the acquisition, where the employees of the acquired firm consider merger as a hostile takeover.