{"title":"The Effect of Corporate Risk, Sales Growth and Profitability on Tax Avoidance (Study in Food Sub-sector of Indonesian Stock Exchange on 2018-2020)","authors":"A. H. Mukti, Nur Hayati Fajriah","doi":"10.37394/232020.2022.2.20","DOIUrl":"https://doi.org/10.37394/232020.2022.2.20","url":null,"abstract":"This research was conducted to analyse, observe and test the effect of Corporate Risk, Sales Growth, and Profitability on Tax Avoidance practices. The object of this research is the food and beverage sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 143 samples that met the criteria. The analytical method used is multiple linear regression analysis with the help of the SPSS statistical program. From this test, the results show that (1) corporate risk, profitability and corporate size have no effect on tax avoidance, (2) sales growth have a negative effect on tax avoidance, (3) leverage have a positive effect on tax avoidance.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78560931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Note on Taylor Series Representation of the Nield-Kuznetsov Function of the Second Kind","authors":"M. Hamdan, T. Alderson","doi":"10.37394/232020.2022.2.18","DOIUrl":"https://doi.org/10.37394/232020.2022.2.18","url":null,"abstract":"Taylor and Maclaurin series, and polynomial approximations of the Standard Nield-Kuznetsov function of the second kind are obtained in this work. Convergence and error criteria are developed. The obtained series represent alternatives to existing asymptotic and ascending series approximations of this integral function, and are expected to provide an efficient method of computation.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75716102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Clustering Algorithm for Cross-border E-commerce Customer Segmentation","authors":"Shuling Yang, Yan Hou","doi":"10.37394/232020.2022.2.17","DOIUrl":"https://doi.org/10.37394/232020.2022.2.17","url":null,"abstract":"With the deepening of reform and opening up, cross-border e-commerce has made great progress and plays a very important role in today's society. Cross-border e-commerce is not only a place for commodity trading, but also a key channel for information communication when commodities are traded. Clustering analysis is one of the common technologies in the field of data mining, and it has its unique advantages in the application of customer segmentation. Firstly, this paper improves the selection of the initial clustering center of K-means clustering algorithm. Aiming at the defects of the existing literature, such as long time-consuming algorithm and poor accuracy when calculating the corresponding sample points for multiple maximum density parameter values as the initial clustering center, an improved scheme based on quadratic density is proposed and applied to customer value segmentation. The research shows that the improved K-means clustering algorithm significantly improves the quality of clustering, thus improving the effectiveness and pertinence of cross-border e-commerce marketing activities.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81842695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Victoria Shekhovtsova, O. Guzenko, O. Soldatenko, V. Vorotin, Z. Buryk, O. Diegtiar
{"title":"Norms of International and Financial Law: General Features and Problems in the Context of Sustainable Development (Aspects of Public Administration)","authors":"Victoria Shekhovtsova, O. Guzenko, O. Soldatenko, V. Vorotin, Z. Buryk, O. Diegtiar","doi":"10.37394/232020.2022.2.16","DOIUrl":"https://doi.org/10.37394/232020.2022.2.16","url":null,"abstract":"The rules of financial law in connection with the worldwide spread of sustainable development concept apply to the social and environmental aspects of the operation of companies. EU legislation provides for accountability of organizations for the management of social and environmental challenges. This study aims to highlight the common features and issues of financial law at the international and national levels on the example of companies with international investment. Results of the research. The study highlights how companies with international investment in Ukraine ensure compliance with financial law and how this practice generally affects business strategy, business model, social behavior, and environmental protection. The common features of the norms of international and financial law within the EU are determined due to the adaptation and policy of integration of the norms into the national legal framework. Member States have adapted the new provisions of Directive 2014/95/EU, companies make public social and environmental operations following the new requirements. The implementation of financial law standards provides the company with several advantages. CSR reporting may not be in line with the actual business focus on environmental sustainability, as it stems from the voluntary nature of this type of reporting, which is contained not only in the law of Directive 2014/95/EU but also in the reporting of Italian, Spanish, Ukrainian companies. Sustainability reports do not guarantee effective management practices for the company's environmental and environmental issues. The theoretical value of this study lies in complementing the concept of social responsibility: the concept of social responsibility applies to reporting to investors, not society, helping to create business value and increase investment opportunities and maintain profitability.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82414900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nataliya Kuznetsova, V. Tkachuk, S. Obikhod, T. Vlasenko, O. Samborska, Lyubov Chorna
{"title":"Development and Preservation of Human Capital Under the Conditions of the Creative Economy","authors":"Nataliya Kuznetsova, V. Tkachuk, S. Obikhod, T. Vlasenko, O. Samborska, Lyubov Chorna","doi":"10.37394/232020.2022.2.15","DOIUrl":"https://doi.org/10.37394/232020.2022.2.15","url":null,"abstract":"The transformation of the world economy is characterized by a change of emphasis from an industrial society to a society of knowledge and intelligence. This leads to the emergence of a new segment of the economy – the creative economy, which is essentially a symbiosis of culture, art and economy and it is based on creative human capital. The purpose of the academic paper is to study the features of the process of intellectualization, the role of human capital and its creative functions in a new type of economy based on intellectual activity. The basic methods used in the present research are as follows: statistical analysis, index and analytical methods, methods for estimating structural dynamic shifts, the method of comparisons. Results. The importance of the creative economy in the development of the European countries and the role of human capital in the context of the formation of this economy sector has been updated. The essence of the category “development of human capital under the conditions of a creative economy” has been defined and its components have been specified. The features of the creative economy’s structure in the EU have been analyzed through the study of the dynamics of the number and structure of enterprises operating in the creative sphere. The number and the relative share of the population employed in the creative sector of the economy have been studied. The basic features of human capital development in European countries through the dynamics of the following indicators have been illustrated, namely: the coefficient of age dependence, life expectancy of the population, the risk of poverty, fully representing the social standards of the EU member states. In order to study the mutual interaction of the creative economy and human capital, a regression analysis has been performed. The basic components of development and preservation of human capital under the conditions of creative economy have been outlined.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"49 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72369588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Alternative Representations of Some Arithmetic Functions","authors":"P. Cardei","doi":"10.37394/232020.2022.2.14","DOIUrl":"https://doi.org/10.37394/232020.2022.2.14","url":null,"abstract":"This article presents some results of the attempt to simplify the writing of arithmetic functions on the computer so that users can apply them without additional operations, such as summing after a set whose elements must be calculated, such as the set of numbers prime. The important role of the remainder function in defining most arithmetic functions is highlighted. Defining algorithms for the prime factorization of natural numbers highlights the possibility of representing natural numbers in a basis as \"natural\" as possible for natural numbers, namely the basis of prime numbers. The disadvantage of this natural basis is, for the time being, that it is infinitely dimensional. For now, this representation provides advantages but also disadvantages. Among the arithmetic functions proposed in the article, there are also statistical characterizations of the distribution of prime numbers, given with the hope of helping a better knowledge of the set of prime numbers. The importance of the remainder function in the computational definitions of arithmetic functions leads to reflections on the importance of fundamental operations - addition and multiplication - of natural numbers and the importance of inverse functions - subtraction and division. In turn, these operations can be seen as functions of two variables on the set of natural numbers. From here, readers are invited to reflect on the problem of the origin of natural numbers, the origin based on revelation or the origin provided by set theory, although this may also be a revelation.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80290067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"New Criteria for Polynomial Regression","authors":"M. Pakdemirli","doi":"10.37394/232020.2022.2.4","DOIUrl":"https://doi.org/10.37394/232020.2022.2.4","url":null,"abstract":"The order of a polynomial for approximating a given data is important in a polynomial regression analysis. By normalizing the data and employing the order of magnitudes from the perturbation theory, new theorems are posed and proven. The theorems outline the basic features of the regression coefficients for the normalized data. Using the theorems and the described algorithm, the optimal degree of a polynomial can be determined. This task is a multiple criteria decision task and numerical examples are given to outline the basics of the algorithm.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75574899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Review on The Theories of Adoption Telemedicine in Middle Ease : Toward Building Iraqi Telemedicine","authors":"M. Ghani, Mustafa Musa Jaber","doi":"10.37394/232020.2022.2.6","DOIUrl":"https://doi.org/10.37394/232020.2022.2.6","url":null,"abstract":"Telemedicine is the use of modern telecommunications and information technologies for the provision of clinical care to individuals at a distance, and transmission of information to provide that care. Recent advances in information technology and biomedicine increased significantly the technical feasibility, clinical feasibility and affordability enabled collaborative of telemedicine and medical service delivery. Health organizations around the world are becoming more interested in the acquisition and implementation the telemedicine technology to improve or expand existing services and patient care. The ultimate success of telemedicine in an organization requires the adoption of adequate care both technological and managerial issues. This study examined theadoption theories,the key management problem facing many health care organizations which interested in or currently evaluating telemedicine . this research models targeted the technology adoption and empirically evaluated in a study of the investigation involving more public health agencies and criticize the theories.Several research and management implications that emerged from the study results are discussed.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83105273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Classic Probability Revisited (II): Algebraic Operations of the Extended Probability Theory","authors":"Guoyin Wang","doi":"10.37394/232020.2022.2.11","DOIUrl":"https://doi.org/10.37394/232020.2022.2.11","url":null,"abstract":"Part II of this paper presents a set of comprehensive algebraic operators on the extended mathematical structures of the general probability theory. It is recognized that the classic probability theory is cyclically defined among a small set of highly coupled operations. In order to solve this fundamental problem, a reductive framework of the general probability theory is introduced. It is found that conditional probability operation on consecutive events is the key to independently manipulate other probability operations. This leads to a revisited framework of rigorous manipulations on general probabilities. It also provides a proof for a revisited Bayes’ law fitting in more general contexts of variant sample spaces and complex event relations in fundamental probability theories. The revisited probability theory enables a rigorous treatment of uncertainty events and causations in formal inference, qualification, quantification, and semantic analysis in contemporary fields such as cognitive informatics, computational intelligence, cognitive robots, complex systems, soft computing, and brain informatics.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83818015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Prangishvili, Irakly Rodonaia, Otar Shonia, Tengiz Bakhtadze
{"title":"The Use of Statistic Complexity for Security and Performance Analysis in Autonomic Component Ensembles","authors":"A. Prangishvili, Irakly Rodonaia, Otar Shonia, Tengiz Bakhtadze","doi":"10.37394/232020.2022.2.8","DOIUrl":"https://doi.org/10.37394/232020.2022.2.8","url":null,"abstract":"The paper proposes a new technique for detecting malware threats in autonomic component ensembles. The technique is based on the statistic complexity metrics, which relate objects to random variables and (unlike other complexity measures considering objects as individual symbol strings) are ensemble based. This transforms the classic problem of assessing the complexity of an object into the realm of statistics. The proposed technique requires implementation of the process X (which generates ‘healthy’ flows containing no malware threats) and objects generated by the actual (possible infected) process Y. The component flows files are used as objects of the processes X and Y. The result of the proposed procedure gives us the distribution of probabilities of malware infection among autonomic components. The possibility to use the results obtained to perform quantitative probabilistic verification and analysis of ASEs using the probabilistic model checking tool PRISM is demonstrated.","PeriodicalId":93382,"journal":{"name":"The international journal of evidence & proof","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85146320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}