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1.322  Articles
1 of 133 pages  |  10  records  |  more records»
This research aims to test the book-tax difference towards the value relevance of earning information presented by the company. The value relevance of earning information in this study measured using market value equity proxy. This study classifies the sa... see more

This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variabl... see more

This research aimed to present an empirical evidence influence of earnings management, corporate governance,  and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechan... see more

Bollard merupakan perangkat yang ada di kapal atau di pelabuhan yang digunakan untuk menambat kapal di dermaga atau perangkat untuk mengikatkan tali pada kapal. Bollard biasanya terbuat dari besi cor dan ditanamkan pada fondasi atau bibir dermaga sehingga... see more

Material seringkali mengalami kerusakan atau retak yang diakibatkan oleh proses pengelasan, salah satunya berada di bawah lapisan pelindung material. Retak tersebut dapat diperiksa dengan metode Eddy Current Testing. Penelitian ini bertujuan untuk mengana... see more

Dalam industri perkapalan, material aluminium sering digunakan sebagai bahan utama dalam pembangunan kapal. Dengan karakteristik dan keunggulan tersendiri membuat aluminium menjadi pilihan utama dalam pembangunan kapal-kapal tertentu seperti kapal nelayan... see more

In Aerospace applications, pressure measurement plays a vital role as it serves as one of the input to onboard controller to aid decision- making on initiating or terminating some of the critical events. In this paper, the design aspects of pressure senso... see more

The present study focuses on the recent development of an implicit pressure-based finite volume algorithm for numerical solution of Reynolds averaged Navier-Stokes equations (RANS) in an inertial frame of reference for the prediction of unsteady incompres... see more

Large eddy simulation (LES) is an emerging technique for obtaining an approximation to turbulent flow fields. It is an improvement over the widely prevalent practice of obtaining means of turbulent flows when the flow has large scale, low frequency, unste... see more

1 of 133 pages  |  10  records  |  more records»