Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely difference between assets (liabilities) and their carrying values. Uncertainty about time amount OCI which a medium for tax avoidance. This study provides empirical evidence whether can be used avoidance, data from 504 companies listed on IDX 2016 – 2020. The results show that in Indonesia do not carry out ...

Unexpected events and not modeled properties of the robot environment are some of the challenges presented by situated robotics research field. Collision avoidance is a basic security requirement and this paper proposes a probabilistic approach called Bayesian Programming, which aims to deal with the uncertainty, imprecision and incompleteness of the information handled to solve the obstacle av...

abstract background: cultural values are invisible and relatively constant in societies. the purpose of the present study is to find diversities in cultural values of iranian and malaysian nursing students. materials and methods: convenience sampling method was used for this comparative-descriptive study to gather the data from full-time undergraduate degree nursing students in iran and malaysi...

Bu araştırmada, Hofstede’in kültür boyutlarından olan uzun döneme odaklanma ve belirsizlikten kaçınma boyutları üzerinden, ülkelerin İnform risk endeskleri açısından değerlendirilmesi amaçlanmıştır. Araştırmanın evrenini endeksinde yer alan 191 ülkenin verisi oluşturmaktadır. Araştırma verileri SPSS 24 istatistik paket programı kullanılarak analiz edilmiş bulgular yorumlanmıştır. Belirsizlikten...

The "dangerous niche" hypothesis posits that neophobia functions to reduce the cost of habitat use among animals exposed to unknown risks. For example, more dangerous foraging or higher competition may lead to increased spatial neophobia. Likewise, elevated ambient predation threats have been shown to induce phenotypically plastic neophobic predator avoidance. In both cases, neophobia is argued...

Building a collision avoidance system that can meet the safety standards required of commercial aviation is challenging. Lincoln Laboratory, in collaboration with other organizations, spent decades developing and refining the system that is in use today [1]. There are several reasons why creating a robust system is difficult. The sensors available to the system are imperfect and noisy, resultin...

The aim of this paper is to investigate the determinants financial advice with a special focus on cultural role in influence risk tolerance seeking for issues. Financial literacy covered by attitude, behaviour and knowledge. inclusion other factor considered conceptual framework, as an indicator which can enhance both advice. research based primary data collected two European nations, manifesti...