Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing by Az-Zahra Putri Aulia, Ferdiansyah Ritonga

“…This research approach is quantitative in nature by applying multiple linear regression analysis methods based on secondary data obtained from the company's annual financial statements. …”
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Physics-informed data-driven closure relation for dilute short fiber suspensions by Bruno Ramoa, Chady Ghnatios, João Miguel Nóbrega, Francisco Chinesta

“…The closure can be understood as an orthogonal correction to the linear closure in eigenspace. To simplify and accelerate the training process, empirically determined bounds are used to restrain the machine learning output to physically admissible values. …”
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Ensemble learning driven Kolmogorov-Arnold Networks-based Lung Cancer classification. by Abdul Rahaman Wahab Sait, Eid AlBalawi, Ramprasad Nagaraj

“…The extracted features are classified using spline functions, including linear, cubic, and B-spline of Kolmogorov-Arnold Networks (KANs). …”
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Humanoid Walking Robot: Modeling, Inverse Dynamics, and Gain Scheduling Control by Elvedin Kljuno, Robert L. Williams

“…An inverse plant and a tracking error linearization-based controller design approach is described. …”
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Numerical Procedures for Random Differential Equations by Mohamed Ben Said, Lahcen Azrar, Driss Sarsri

“…Some methodological approaches based on generalized polynomial chaos for linear differential equations with random parameters following various types of distribution laws are proposed. …”
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Analyzing the Probability of Key Recovery in the Differential Attacks Against ChaCha by Nitin Kumar Sharma, Sabyasachi Dey

“…The stream cipher ChaCha has been subjected to differential linear cryptanalysis since 2008. Aumasson et al. (2008) laid the groundwork for this attack, employing the concept of probabilistically neutral bits for key recovery. …”
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Wine consumption in the world's largest wine consuming countries by Vlahović Branislav, Antić Kristina

“…Based on the analysis of linear correlation between the average Gross Domestic Product per capita and wine consumption, it was found that income is a significant factor in wine consumption, but of varying importance across countries, considering the strong effect of socio-cultural factors such as consumer habits and wine consumption tradition, and the religious factor.…”
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Estimation of Elasticity of Porous Rock Based on Mineral Composition and Microstructure by Zaobao Liu, Jianfu Shao, Weiya Xu, Chong Shi

“…The results show that ECS exhibits linear relations with the rock minerals, pores, and applied compressive stress. …”
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Implementation of ISO 22000 in Romanian Companies: Motivations, Difficulties and Key Benefits by Carmen Păunescu, Ruxandra Argatu, Miruna Lungu

“…By employing factor analysis and multiple linear regression, it analyses the benefits that the ISO 22000 certified companies gained through certification, as well as the main constraints that may prevent the adoption of the standard in the food industry. …”
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Novel Gain-Optimized Two-Step Fusion Filtering Method for Ranging-Based Localization Using Predicted Residuals by Bo Chang, Xinrong Zhang, Na Sun, Hao Ni

“…Firstly, based on parameterization methods, a pseudo linear equation is constructed from the time of arrival (TOA) and multipath delay. …”
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Physical and Mechanical Properties of Fired Bricks from Amazon Bauxite Tailings with Granite Powder by Igor A. R. Barreto, Marcondes L. da Costa

“…The bauxite tailings contain gibbsite, kaolinite, Al-goethite, and hematite, while the granite powder comprises quartz, potassium feldspar, sodium plagioclase, muscovite, and occasionally kaolinite. Linear shrinkage values remained within recommended limits, below 8%. …”
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On the Transfer of a Number of Concepts of Statistical Radiophysics to the Theory of One-dimensional Point Mappings by Agalar M. Agalarov, Alexander A. Potapov, Alexander E. Rassadin, Anton V. Stepanov

“…Constructivity of the Kullback-Leibler entropy in the theory of point mappings was shown by means of its direct calculation for the ”saw tooth” mapping with linear initial probability density. Moreover, for this mapping the denumerable set of initial probability densities hitting into its stationary probability density after a finite number of steps was pointed out.…”
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THE INFLUENCE OF LIQUIDITY, LEVERAGE, PROFITABILITY AND BUSINESS RISK ON THE DIVIDEND POLICY OF MANUFACTURING COMPANIES LISTED ON THE IDX by Eskasari Putri, Bunga Naifa Ardiningrum, N Nursiam

“…The data analysis technique used is multiple linear regression. Based on the result of the analysis, it shows that partially liquidity and profitability have a significant negative effect on dividend policy, while leverage and business risk have a significant positive effect on dividend policy in manufacturing companies on Indonesia Stock Exchange for the 2016-2019 period.…”
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Modelo de Defasagem Distribuída Polinominal para Teste de Estresse do Sistema Financeiro no Brasil by Natália Cordeiro Zaniboni, Alessandra de Ávila Montini

“…Os modelos mais comumente utilizados em testes de estresse (regressão linear, séries temporais e dados em painel) não consideram que a mudança em uma variável tem um efeito distribuído pelos períodos posteriores. …”
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Analytical Validation of Smartphone Spectroscopic Technic Used in an Educational Kinetic Study by S. Raissi, F. Fakhfakh

“…The Fisher test revealed the linearity of the model of correlation between I2 concentration and the response. …”
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Nonlinear Dynamic Analysis of a Timoshenko Beam Resting on a Viscoelastic Foundation and Traveled by a Moving Mass by Ahmad Mamandi, Mohammad H. Kargarnovin

“…Furthermore, after verification of our results with other sources in the literature a parametric study on the dynamic response of the beam is conducted by changing the velocity of the moving mass, damping coefficient, and stiffnesses of the foundation including linear and cubic nonlinear parts, respectively. It is observed that the inclusion of geometrical and foundation stiffness nonlinearities into the system in presence of the foundation damping will produce significant effect in the beam’s dynamic response.…”
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Nonlinear Dynamics of a Nutrient-Plankton Model by Yapei Wang, Min Zhao, Chuanjun Dai, Xinhong Pan

“…We analyzed the model using a linear analysis technique and found that the sinking of phytoplankton could affect the system. …”
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South China sea issue and Southeast Asian countries' perception of China's image: An empirical study based on GDELT big data. by Zibo Wei, Xuan Chen, Genli Tang, Yishuai Xie

“…Based on the Global Database of Events, Language, and Tone (GDELT) from 2010 to 2024, this study empirically examines the impact of the South China Sea issue on Southeast Asian countries' perception of China's image using a panel multiple linear regression model. The empirical results show a significant positive correlation between the South China Sea issue and Southeast Asian countries' perception of China's image. …”
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Investigating the relationship between stereotyping and creativity during marketing campaigns in marketeers and audiences by Nuoya Tan, Nimisha Parashar, Gorkan Ahmetoglu, Lasana T. Harris

“…In another set of online experiments, we asked British residents to rate the creativity of advertisements and purchase intentions toward advertising products with different levels of stereotypical depictions of people. We found a linear relationship between the stereotypical depictions of people in advertisements and perceived creativity. …”
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Pengaruh Ukuran Perusahaan, Hasil Usaha Perusahaan, Opini Audit WTP Terhadap Waktu Publikasi Laporan Keuangan Melalui Audit Delay Sebagai Variabel Intervening by Ince Nur Akbar

“…Analisis data menggunakan sotware SPSS 19 dengan metode regresi linear berganda dan analisis jalur (path analysis). …”
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