This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed IDX 2017-2021. The number samples used this were 29 with purposive sampling technique. type data is secondary data. uses a quantitative approach analysis methods and hypothesis testing using panel regression analysis. proxy for Total book-tax differences (BTD) while r...

a pvc membrane cr(iii) ion selective electrode has been constructed using 2h-1,4-benzothioazine-2,3(4h)dione dioxime (btd) as membrane carrier. the influence of membrane composition on the electroderesponse was studied. the electrode exhibits a nernstian response over a cr(iii) concentration range of 1.0 x10 6 to 1.0>< 10-1 m (r = 0.99) with a slope of 19.5 ± 0.5 mv per decade of concentration,...

Left ventricular assist devices (LVADs) are frequently implanted as permanent (bridge to destination [BTD]) or temporary (bridge to transplantation [BTT]) cardiac support. When LVAD patients are discharged to home, they are very likely to require emergency medical services (EMS), but there is very little literature on out-of-hospital emergency care for patients with LVADs. We present two typica...

Résumé. La programmation par objets présente une apparente incompatibilité entre trois termes : l’héritage multiple, l’efficacité et l’hypothèse du monde ouvert — en particulier, le chargement dynamique. Cet article présente des résultats d’expérimentations exhaustives comparant l’efficacité de différentes techniques d’implémentation (coloration, BTD, hachage parfait, ...) dans le contexte de d...

Nous considérons un solveur générique de problèmes de satisfaction de contraintes (CSP) binaires, paramétré par des choix de haut niveau, à savoir le type de recherche, le niveau de propagation de contraintes et l’heuristique de choix de variables. Nous comparons expérimentalement 18 configurations de ce solveur générique sur plus d’un millier d’instances. Un premier but est de comprendre la co...

Computer-assisted content analysis has many advantages compared to a manual scoring system, provided that computerised dictionaries represent valid and reliable measures. This study aimed to assess the inter-coder reliability, alternate-form reliability and scoring consistency of the Body Type Dictionary (BTD) (Wilson 2006) based on Fisher and Cleveland’s (1956, 1958) manual body boundary scori...

We consider a generic binary CSP solver parameterized by high-level design choices, i.e., backtracking mechanisms, constraint propagation levels, and variable ordering heuristics. We experimentally compare 24 different configurations of this generic solver on a benchmark of around a thousand instances. This allows us to understand the complementarity of the different search mechanisms, with an ...

We propose a new method for solving Valued Constraint Satisfaction Problems based both on backtracking techniques branch and bound and the notion of tree-decomposition of valued constraint networks. This mixed method aims to benefit from the practical efficiency of enumerative algorithms while providing a warranty of a bounded time complexity. Indeed the time complexity of our method is O(d ++1...

Hyperspectral image (HSI) super-resolution aims at improving the spatial resolution of HSI by fusing a high multispectral (MSI). To preserve local submanifold structures in super-resolution, novel superpixel graph-based method is proposed. Firstly, MSI segmented into blocks to form two-directional feature tensors, then two graphs are created using spectral–spatial distance between unfolded tens...