Favorable Price Research Articles

A New XPS Test Material for More Reliable Analysis of Microstructures

ABSTRACTA reference material is required for small‐area XPS because it has been used more frequently for surface control in recent years and many operators use incorrect field of views. To address this problem, we developed a test material starting in 2019. We optimised this XPS test material dedicated to the control of analysis position on the sample, with respect to the following factors: type of XPS instruments available on the market, the manufacturing process and sample handling. Test structures are now aligned along lines instead of on a circle radius, so that the individual structures can be accessed more quickly and easily. In addition, a larger test structure of 300 μm and another one in an intermediate size of 18 μm were added. Smaller test structures under 50 μm have been annotated with finder grids/arrows around them so that they are easier to find. Further, the manufacturing process was changed from e‐beam lithography to a mask process to be able to offer the test material at a favourable price. The use of masks also had to be adapted for the new manufacturing process so that the smallest square structures are also realised as such and do not show any distortion of the structure boundaries. The quality control using a metrological SEM confirmed a very reproducible manufacturing process. It is demonstrated that the test material can be successfully employed to find the most suitable beam size of the XPS system used for the analysis of small (μm range) surface features.

Improved DDPG algorithm-based path planning for unmanned surface vehicles

As a promising mode of water transportation, unmanned surface vehicles (USVs) are used in various fields owing to their small size, high flexibility, favorable price, and other advantages. Traditional navigation algorithms are affected by various path planning issues. To address the limitations of the traditional deep deterministic policy gradient (DDPG) algorithm, namely slow convergence speed and sparse reward and punishment functions, we proposed an improved DDPG algorithm for USV path planning. First, the principle and workflow of the DDPG deep reinforcement learning (DRL) algorithm are described. Second, the improved method (based on the USVs kinematic model) is proposed, and a continuous state and action space is designed. The reward and punishment function are improved, and the principle of collision avoidance at sea is introduced. Dynamic region restriction is added, distant obstacles in the state space are ignored, and the nearby obstacles are observed to reduce the number of algorithm iterations and save computational resources. The introduction of a multi-intelligence approach combined with a prioritized experience replay mechanism accelerates algorithm convergence, thereby increasing the efficiency and robustness of training. Finally, through a combination of theory and simulation, the DDPG DRL is explored for USV obstacle avoidance and optimal path planning.

Maintaining Agricultural Production Profitability—A Simulation Approach to Wheat Market Dynamics

Profitability is a complex notion, intertwined with theoretical, socio-economic, and modern economic considerations. While traditionally linked to monopoly advantages, contemporary views broaden this to include shareholder value creation. In agriculture, profitability faces impediments such as rising input costs, market volatility, and economic disparities, emphasizing technological innovation, market conditions, and policy as crucial determinants. This study presents an econometric simulation model to analyze and forecast wheat production profitability in Poland from 2023 to 2027, providing insights into production efficiencies, market dynamics, and policy impacts. Using a system of recursive equations, the model forecasts profitability, integrating econometric techniques with expert insights. It examines variables like resource use, production levels, and price changes, validated through FADN data. The findings reveal that price relations and production efficiencies are the key to profitability. The model highlights market volatility, particularly through “price scissors”, as the main factor influencing profitability. Favorable price conditions significantly boost profitability and incentivize production. The model is a critical tool for analyzing wheat profitability, highlighting the influence of market and policy changes. Future work could extend the model’s use to other regions or crops, incorporating advanced technologies to improve accuracy. This study offers valuable insights for agricultural economics, aiding stakeholders in strategic decision-making.

Sistem Pemasaran Beras Bujang Marantau Di Kecamatan Sungai Tarab, Kabupaten Tanah Datar, Provinsi Sumatera Barat

The “Bujang Marantau” rice variety is local rice from Tanah Datar Regency which was registered as a national superior rice variety by BPTP West Sumatra in 2015 and grows well in Tanah Datar Regency. This increase in “Bujang Marantau” rice production must be balanced with a good marketing system so that farmers and institutions marketing can receive more favorable prices. The study is aimed to analyze the channels, functions and operational efficiency of rice marketing (marketing margin, farmer’s share, and profit to cost ratio) in Sungai Tarab District. This research involved 45 farmers as samples obtained through a simple random sampling method. Marketing institution respondents were obtained using the snowball method based on the flow of information from farmers and 15 marketing institution respondents were obtained. Qualitative data is used to analyze marketing channels and institutions. Quantitative data is used to analyze marketing margin, farmer’s share, profit to cost ratio and marketing efficiency index. The results showed that there are 3 marketing channels and 3 types of marketing institutions involved. The results of the marketing operational efficiency analysis show that the relatively efficient marketing channel is channel III because it has the lowest marketing margin value, the highest farmer’s share, and the shortest marketing channel compared to other channels. Marketing institutions should further optimize the marketing functions of each institution, such as the transportation function, so that transportation costs can be lower and minimize marketing costs more efficiently.

Modeling of fuel combustion processes in a steam boiler when replacing standard burners

To date, most of Ukraine's thermal power equipment has exhausted its factory resource and is physically and morally obsolete. One of the ways to solve this problem is to modernize it with the introduction of modern fuel-using equipment. The decisive direction in this situation is the focus on domestic technologies, which differ from imported counterparts due to better adaptability to domestic equipment, as well as a more favorable price policy for domestic manufacturers. The presented work was carried out in order to check the feasibility of replacing standard burners with burners built on the basis of jet-niche technology in power boilers, for example, such as the GМ-50 (Е-50-3,9-440GМ) steam boiler. For this, a computer model of a steam boiler and regular burners was developed. The research was carried out using the ANSYS Student software package. The application of the numerical modeling method using the ANSYS Student software complex made it possible to perform a detailed analysis of the fuel combustion process in a steam boiler, evaluate its efficiency and study the impact on environmental indicators. The object of the research was the processes that take place during the combustion of gaseous fuel and their influence on the performance indicators of the GМ-50 power boiler. The subject of the study was a CFD fuel model of the GМ-50 boiler, whose regular burners are capable of working on both liquid and gaseous fuel. Methane was used as fuel. Both regular axial burners and burners built on the basis of jet-niche technology, which are more environmentally friendly, were used as burners. Verification of the CFD model, which took place using a known analytical technique, shows that the discrepancy between the values of analytical calculations and model calculations does not exceed 6.7 %. The average temperature of flue gases in the festoon window was selected as a comparison parameter. The temperature value of 1117 С was obtained analytically. Calculation using the CFD model developed in the ANSYS-CFX environment shows that the temperature value should be 1042 С. It was determined that regular burners are less environmentally friendly than, for example, modern jet-niche ones. So, for the coefficient of excess air  = 1.2, the average value of nitrogen oxides at the fuel outlet is 187 ppm. It makes sense to replace standard burners, for example, with jet-niche ones, which are most suitable for replacing standard ones.

Research on the Most Favorable Price and Expected Benefits of Government Purchasing Services from Social Organizations

Research on the Most Favorable Price and Expected Benefits of Government Purchasing Services from Social Organizations

Analyzing the Decline of Luxury Women’s Shoe Brands in China: A Market Analysis – Based Study of STUART WEITZMAN

The luxury goods industry has always been a highly anticipated area in the market. With the development of the global economy and the improvement of people's living standards, the luxury goods market has also flourished. However, overall, according to the quarterly or fiscal annual reports released by major luxury brands in the luxury industry in recent years, their common characteristic is the sharp decline in revenue in China; from a regional perspective, the decline in sales in China has the greatest impact on the decreasing total revenue of brands over the years. Such as STUART WEITZMAN, the representative head luxury women's shoe brand, total direct sales, which include stores and e-commerce, in FY23 both declined by as much as 24% compared to FY22. This article takes STUART WEITZMAN as an example to study the specific reasons for the decline in sales volume of luxury in China market in recent years compared to previous years. This study uses the market mix model to analyze STUART WEITZMAN 's marketing strategy in the market, Using the PEST model to analyze the macro environment, Use SWOT to analyze the internal and external environment of STUART WEITZMAN. Research has found that the main reason for the decline in luxury goods sales in recent years is luxury brands have been raising prices, and consumers are psychologically unable to accept the increasing premium. The middle class is more inclined to consider practicality and cost-effectiveness, pursuing the ultimate cost-effectiveness. Secondly, consumers have more other options. In addition to luxury brands, high-end niche brands, designer brands, high-end custom brands, and traditional Chinese brands have also begun to be favored by luxury consumers. Finally, in the post pandemic era, outbound tourism has resumed, and consumers can purchase the same products overseas at more favorable prices.

Forecasting the Value of Real Estate Using Machine Learning Tools

Correct valuation of real estate plays a crucial role in the process of buying and selling. We have carefully studied the existing applications with which we carry out real estate transactions, described their features, advantages and disadvantages. The developed model will help sellers get an estimate of their property according to the parameters entered, which can serve as a starting point for establishing the final value. The computation of real estate values has historically been based primarily on the method of analyzing data manually and subjective estimates, often resulting in errors and delays. The use of machine learning algorithms in solving this problem turned out to be effective, since it has a number of advantages over the manual estimation method, namely: a high level of accuracy, elimination of subjectivity and bias in estimates, time efficiency, cost reduction, use of geospatial data and substantiation of results. The process of creating a machine learning model is conditionally decomposed into four stages, which include collecting data, filtering, processing, supplementing, dividing into different samples and training the model based on this data. We considered the most popular regression algorithms, briefly described the principle of their work, as well as metrics with which you can evaluate the quality of the predicted values of the models. Standard parameters were used to test linear regression algorithms, decision tree, nearest neighbor method, support vector method, and random forest. The determination coefficient R-square is chosen as the main metric. Comparing the coefficient of determination of the results, it became clear that the algorithm “random forest” showed the best result. Having manually selected hyper parameters for this algorithm, the average value of the absolute error of the predicted value is 8.49 %, and the median is 1.9 %. The constructed model meets the established quality requirements and is ready for implementation in the information system of forecasting the value of real estate. For buyers, this service will be relevant, since they will be able to search for real estate according to the parameters entered by them, which have a favorable price for the purchase.

PENGARUH TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK DI PERUSAHAAN MULTINASIONAL

Transfer pricing is a pricing method used in transactions between companies within the same group with the aim of optimizing global profits through favorable pricing agreements. This strategy is commonly used by multinational companies to reduce tax liabilities by transferring income to jurisdictions with lower tax rates, thereby potentially increasing tax aggressiveness. The investigation conducted in this study examines the correlation between transfer pricing and tax aggressiveness, focusing on PT Adaro Energy Tbk as a case study, which is a multinational energy company based in Indonesia. The main objective of this investigation is to assess transfer pricing in relation to the tax behavior of multinational companies. Using the Systematic Literature Review (SLR) methodology, this research involves compiling various journals accredited by SINTA. The findings lead to the conclusion that transfer pricing does not have a significant impact on the tax behavior of multinational companies. Consequently, the authors propose the introduction of additional variables to evaluate tax behavior in multinational companies. This discovery emphasizes the need for enhanced regulation and oversight of transfer pricing practices by tax authorities to ensure compliance and equity in the tax system.

Creative Accounting: A Literature Review

Abstract Creative accounting has come to the attention of researchers and continues to remain a hot topic due to major financial scandals where companies have used creative accounting techniques for various reasons. Creative accounting is often seen as a manipulation of figures to show what management, the preparers of financial statements want them to show. This paper is a traditional review of the literature dealing with the concept of creative accounting. In it I highlight what the definitions of creative accounting are, the views on creative accounting, the motivation for using creative accounting and the topics discussed on creative accounting in the literature. The research is conducted on a sample of 14 articles selected from the EbscoHost and ProQuest databases. In the articles included in the sample, creative accounting is generally viewed from a negative perspective, as a manipulation of financial statements, aiming to mislead the users of these reports. Reasons why companies choose to use creative accounting practices include: keeping company results within the limits set by shareholders, raising additional capital at a favorable price, meeting listing requirements, lower taxation, deferring insolvency, smoothing earnings to show a better image to investors, hiding poor management. This research aims to be a literature review showing what the view of creative accounting has been in recent years, with most of the articles reviewed from the period 2010-2022.

Smart vehicle-to-grid integration strategy for enhancing distribution system performance and electric vehicle profitability

This study presents a novel Vehicle-to-Grid (V2G) integration strategy. By utilizing the energy stored in electric vehicles (EVs) to inject power into the grid optimally during peak-load/high-tariff periods. This V2G strategy has two main objectives: enhancement of the system performance and offering financial profit to EV owners. The V2G strategy optimizes the energy exchange between EVs and the grid based on load leveling methodology through intelligent scheduling of charging/discharging times to alleviate grid stress during peak demand, leading to enhanced system performance. Also, it enables EV owners to sell their excess energy to the utility at favorable prices, which not only helps EV owners offset their charging costs but also turns their EVs into profitable assets. The contribution over recent similar studies is targeting multiple objectives simultaneously, besides employing a comprehensive set of factors, involving all relevant participants, and rigorous load modelling. The effectiveness of this strategy is demonstrated through comprehensive simulations with two different charging scenarios applied to two networks, RBTS-bus2 and ShC-D8. The results show the enhancement of system performance, as evidenced by improvements in voltage profiles and load curves, besides reductions in losses, operational costs, and feeder and transformer loading. Furthermore, the proposed approach maximizes the profit of EV owners.

Strategies to Enhance the Productivity of an Automotive Company Throughout the Supplier Selection Process Method

The study aims to determine strategies for selecting suppliers to improve productivity at the automotive company. Supplier selection methods are vital for purchasing and procurement departments, as they directly influence organizational success. By carefully assessing suppliers, these departments can ensure cost efficiency by negotiating favorable terms and prices and guaranteeing high-quality products or services that meet established standards. By employing qualitative research methods, the research scrutinizes the criteria, decision-making processes, and challenges in selecting suppliers through analysis of the methods. The result indicates that the Fuzzy AHP emerges as the most prominent method. The findings of this research contribute to the existing body of knowledge by offering valuable insights and practical implications for improving supplier selection processes within automotive companies. This research identifies and ranks criteria for supplier selection and monitoring, as well as explains where supplier selection strategies could be improved, with the ultimate goal of improving supply chain management and overall organizational performance in the automotive sector

Collaboration to Address the Challenges Faced by Smallholders in Practicing Organic Agriculture: A Case Study of the Organic Sorghum Industry in Zunyi City, China

In many developing countries, organic agriculture is increasingly recognized as a key strategy for promoting rural economic development and improving farmer welfare. It is primarily smallholders who form the foundation of organic production in these areas. However, these farmers face significant challenges in adopting organic farming methods. The aim of this paper is to investigate solutions to the challenges encountered by smallholders. This research utilizes an integrated approach and includes a case study of the organic sorghum sector in Zunyi, China. The findings indicate that (1) a robust partnership has been established between enterprises, government, and farmers in the organic sorghum industry in Zunyi. Enterprises purchase the sorghum, cover organic certification costs, and partially fund material inputs, while local government facilitates organization, coordination, and technical support, with farmers responsible for production. (2) This collaboration has catalyzed high-quality development in the industry, benefiting all stakeholders. (3) Through this collaborative model, common challenges faced by smallholders, such as obstacles in obtaining certification, income fluctuations, and unfair market conditions, have been mitigated. Consequently, smallholders secure stable and reliable income as they benefit from favorable contract prices for organic sorghum and the assumption by enterprises of most material input costs. This study offers valuable empirical evidence that can guide the expansion of organic agriculture in similar regions and countries.

Wave energy converter farm feasibility assessment in southwest Baja California, Mexico

This study evaluates the technical and economic feasibility of implementing a wave energy converter (WEC) farm on the southwest coast of Baja California, Mexico. The aim is to determine the theoretical installed capacity and the levelized cost of energy (LCOE) for a WEC farm, unlike most previous efforts that were limited to a single device. The availability of wave energy has been assessed using 40 years of wave data. The electrical power generation potential of the Archimedes Wave Swing and Wave Dragon devices was estimated using their power matrices. For the calculation of levelized cost of energy, the capital expenditure includes equity, debt, taxes, and the present value of the power generation over the project's lifespan. The results indicate that the Archimedes Wave Swing farms offer the most favourable pricing for end users, despite the Wave Dragon farms having a larger installed capacity. A sensitivity analysis was conducted for five variables, which revealed that site selection has the greatest impact on LCOE.

Factors of competitiveness of Russian grain on the world market and prospects for the development of grain farming in the context of increasing export potential

Factors of competitiveness of Russian grain on the world market and prospects for the development of grain farming in the context of increasing export potential

Interface interaction mediated surface plasmon resonance enhancement promoted visible-light-driven CO2 reduction with water

The conversion of carbon dioxide (CO2) into fuel using solar energy holds significant promise. However, the inefficient use of light and poor production activity have hindered its development. Here, we propose a simple in situ annealing oxidation method by coating a layer of TiO2 outside TiN, a material with a favorable price and localized surface plasmon resonance (LSPR) effect, to create an L-TiNO composite. The yield of CO over L-TiNO (50.8 μmol g−1 h−1) is 56.4 times that over TiO2 (0.9 μmol g−1 h−1) under visible light irradiation in pure aqueous environment, with a selectivity of 95.98%. In-situ Fourier transform infrared (FTIR) measurements reflect the CO2-COOH*-CO conversion route happening on L-TiNO. Characterizations like the Kelvin probe force microscopy (KPFM) technique confirm the generation of built-in electric field, which facilitates efficient carrier separation and migration. Density functional theory (DFT) calculations support that L-TiNO with LSPR effect alters the shape of absorbed CO2 to facilitate generation COOH* via forming hydroxyl end group (Ti-OH) and promotes CO* desorption to CO(g). This work provides valuable insights into the coupling of plasmonic materials with semiconductors to achieve efficient solar energy utilization.

Urgency of Social Capital to Improve the Resilience of Independent Oil Palm Farmers in Managing Oil Palm Plantations in Peat Areas: Lessons from Indonesia

Objective: This research focuses on studying the social capital of oil palm farmers in Sidomulyo Village, Wanaraya District, Barito Kuala District, South Kalimantan Province. Theoretical Framework: The study aims to achieve two main objectives: firstly, to identify the social capital possessed by independent oil palm farmers; secondly, to describe how they maintain this social capital. Method: Qualitative research methods were employed to gain a profound understanding of the social capital that supports the success of independent smallholders in managing oil palm plantations. The study was conducted in Sido Mulyo village, Wanaraya district, Barito Kuala Regency, South Kalimantan Province. Informants, serving as sources of information, were selected using purposive sampling techniques. Data collection involved observation, in-depth interviews with selected informants, and daily records, which played a crucial role in this research. The obtained data will be subjected to phenomenological analysis. The study revealed two key findings: first, various forms of social capital, and second, how this social capital is utilized. Results and Discussion: The identified forms of social capital include: (1) the social networks established by farmers with middlemen to sell palm oil to processing companies, (2) their membership in peasant groups, and (3) the work ethic exhibited by farmers as transmigrants. The utilization of social capital for their progress as farmers involves: (1) maintaining relationships in social networks to secure favorable palm oil prices and access to financial capital, (2) leveraging farmer groups to access fertilizer subsidies and protect against the threat of land fires, and (3) employing social norms to foster mutual assistance in preserving road access to oil palm plantations. Research Implications: This research contributes to understanding the various capitals owned by smallholders in oil palm plantation exploitation and the use of social capital for their success in plantation management palm oil. This model can be a reference for communities who want to get similar success in the development of oil palm plantations and can be done also in other locations that have the same land structure. Originality/Value: Social capital plays a crucial role in the success of independent farmers managing oil palm plantations. Several conclusions have been drawn regarding social capital in the management of oil palm plantations by independent smallholders. Firstly, the forms of social capital owned by independent oil palm plantation farmers include: (1) social networks established by farmers with middlemen for selling oil palm to processing companies, (2) membership in farmer groups, (3) the work ethic possessed by farmers as transmigrants, and (4) the social norms embraced by transmigrant farmers. Secondly, the utilization of social capital for their progress as farmers is carried out through: (1) maintaining relationships in social networks to secure palm oil prices and access capital, (2) utilizing farmer groups to access fertilizer subsidies and safeguard against the threat of land fires, and (3) applying social norms to foster mutual assistance in maintaining oil palm plantation infrastructure and addressing and preventing palm oil plantation fires.

Stakeholders self‐organization and adaptive governance in social enterprises: Membership representation, worker control and client orientation

AbstractThe article uses elements of complexity theory, social systems theory, and new institutionalism to analyse stakeholder self‐organization in Italian non‐profit social enterprises. Organizational development goes through an evolutionary process of trial and error, in which stakeholder self‐organization produces governance rules and routines to achieve adaptation and resilience in a changing socioeconomic environment. Survey data regarding social cooperatives, which are prevalent in Italy as a form of social enterprise, display how diverse stakeholders engage in self‐organization and self‐positioning within key governance bodies of membership and board of directors. The results demonstrate that in the absence of investor ownership, producers, especially paid staff but also volunteer workers, assume the main responsibility for decision‐making and control. Client orientation, the production of economic and social value in favour of customers and users, is achieved in a context of high relational intensity through participation in the co‐production and co‐creation of services, as well as the pooling of non‐commercial resources and favourable price discrimination, less through participation in decision‐making and control. This emerging evolutionary pattern can support the development of new organizational and business models for social enterprises.

Availability, price, and affordability of anti-hepatitis B virus drugs: a cross-sectional study in China.

The global prevalence of hepatitis B virus (HBV) has presented a persistent challenge for public health prevention and treatment. However, studies that assess the public's access to anti-HBV drugs are absent. To examine the availability, pricing, and affordability of anti-HBV drugs in Jiangsu province, China and provide recommendations for improvement. An enhanced methodology developed by the World Health Organization (WHO) and Health Action International was applied in a cross-sectional study that included 1026 healthcare facilities distributed in 13 prefectural-level cities in Jiangsu province. Since almost all drugs had an availability of less than 30%, the accessibility of anti-HBV drugs was notably low. Primary healthcare facilities had the lowest availability, reporting 1.4% for Original Brands (OBs) and 1.7% for lowest-priced generics (LPGs). Furthermore, the northern Jiangsu region recorded the lowest availability at 0.7%. LPGs demonstrated higher availability than OBs, with median availability probabilities of 2.6% and 1.4%, respectively. The drugs listed on the WHO Essential Medicines List exhibited higher availability than those on other lists. The median price ratios for OBs, LPGs, and volume-based purchasing drugs were 0.83, 0.50, and 0.27, respectively, less than 1.5 times the international reference price. Despite favorable pricing, affordability rate was 23% for urban residents and 0% for rural residents, which was discouraging. Low availability and affordability of anti-HBV drugs were observed. Policy recommendations should emphasize the improvement of LPG availability by incentivizing priority prescribing. Healthcare subsidies should be provided more effectively and equitably.

The Economic Potential of Agrivoltaic Systems in Apple Cultivation—A Hungarian Case Study

Agrivoltaic systems (AVS) allow the simultaneous use of land—as a limited resource—for crop production and electricity generation. This paper introduces the development prospects of AVS in Hungary with insights into international trends. The most important part is a complex economic analysis and a unit cost analysis of a 38 MWp capacity AVS, considering the most typical basic data in electricity and apple production. The applied risk analysis is based on a Monte Carlo simulation, the distribution function, and probabilities. To introduce the economic facet of the competitiveness of AVS, a comparative analysis was carried out between AVS, ground-mounted photovoltaic (GM-PV) systems, and conventional apple production systems (ConAPS). In the most probable scenario, the AVS was financially attractive (NPV = 70 million EUR under 30 years). Our correlation analysis shows that feed-in tariff (FIT) price and the role of financing are considered the dominant economic factors. A favorable FIT price enhances the profitability of AVS; however, it makes GM-PV systems more profitable compared to AVS, so it negatively affects the competitiveness of AVS systems. AVS operations result in a more balanced unit cost of apples and of electricity compared to the independent operation of GM-PV systems and of ConAPS; in addition, it allows for land saving and more intensive land use.