This study aims to determine the effect of tax planning, deferred tax, and company size on earnings management in manufacturing companies listed Indonesia Stock Exchange 2018-2020. is a quantitative with secondary data from financial statements IDX company's official website. Sampling was done using purposive sampling method sample 40 for three years. The technique used multiple linear regressi...

In Access to Health Care in America, 1993, the Institute of Medicine (IOM) defined access to health care as “the timely use of personal health services to achieve the best possible outcomes” (Institute of Medicine, 1993). In this context, personal health services are defined as one-on-one interaction of provider and patient. The Health Care Authority (HCA) for purposes of developing the State H...

Bayesian Acceptance Sampling Approach is associated with utilization of prior process history for the selection of Distributions (viz., Gamma Poisson, Beta Binomial) to describe the random fluctuations involved in Acceptance Sampling. The Acceptance sampling procedures are the practical tools for quality assurance applications involving product control. Acceptance sampling systems are advocated...

Introduction. In the deferred update technique for database replication, a number of database replicas are used to implement a single serializable database interface. Its main idea consists in executing all operations of a transaction initially on a single database replica. Transactions that do not change the database state can commit locally to the replica they executed, but other transactions...

In this paper, we present an automated method for selecting optimal overlay sampling plans based on a systematic evaluation of the spatial variation components of overlay errors, overlay prediction errors, sampling confidence, and yield loss due to inadequate sampling. Generalized nested ANOVA and clustering analysis are used to quantify the major components of overlay variations in terms of st...

Variance and performance of two sampling plans for aflatoxins quantification in maize were evaluated. Eight lots of maize were sampled using two plans: manual, using sampling spear for kernels; and automatic, using a continuous flow to collect milled maize. Total variance and sampling, preparation, and analysis variance were determined and compared between plans through multifactor analysis of ...