Sep 2026· Jurnal Nusa Akuntansi· 0 citations· 20 references
Corporate Governance and Financial Management
Abstract
This study aims to analyze and test the effect of Sales Volatility, Managerial Ownership, Book Tax Difference, Tax Planning on Profit Persistence in Non-cyclical Consumer Sector Companies in 2019-2024. The type of data used in this study is quantitative with secondary data sources in the form of company financial reports. The research sample includes 16 companies that have passed the sample criteria using a purposive sampling method, with observations for 6 (six) years obtained a total of 96 company data observations. The data analysis techniques using Eviews 12 software in data processing. The results of this study show that sales volatility, managerial ownership, book tax difference and tax planning simultaneously affect earnings persistence. Partially, sales volatility, managerial ownership and tax planning affects earnings persistence, but book tax difference does not affect earnings persistence.
This publication proposes a definition and a classification of agile software development approaches and analyses ten software development methods that can be characterized as being "agile" against the defined criterion.
P. Abrahamsson, O. Salo, Jussi Ronkainen et al.· arXiv.org· 727 citations· ⚡54
The study shows that agile practices improve both informal and formal communication, but indicates that, in larger development situations involving multiple external stakeholders, a mismatch of adequate communication mechanisms can sometimes even hinder the communication.
M. Pikkarainen, Jukka Haikara, O. Salo et al.· Empirical Software Engineeri...· 401 citations· ⚡48
The results indicate that software engineering work practices are chosen opportunistically, adapted and configured to provide value under the constrains imposed by the startup context.
Nicolò Paternoster, Carmine Giardino, M. Unterkalmsteiner et al.· Information and Software Tec...· 394 citations· ⚡54
The results show that the embedded industry has been able to apply agile methods in its development processes and that the appreciation of the agile methods and their individual practices appears to increase once adopted and applied in practice.
O. Salo, P. Abrahamsson· IET Software· 238 citations· ⚡9
Consequences of happiness and unhappiness that are beneficial and detrimental for developers' mental well-being, the software development process, and the produced artifacts are found.
D. Graziotin, Fabian Fagerholm, Xiaofeng Wang et al.· Journal of Systems and Softw...· 236 citations· ⚡13
The Mobile-D approach is briefly outlined here and the experiences gained from four case studies are discussed, which helped develop an agile development approach for mobile application development.
P. Abrahamsson, Antti Hanhineva, H. Hulkko et al.· Conference on Object-Oriente...· 225 citations· ⚡18
AI is making software generation faster, but speed does not remove the need for expertise. As more work is delegated to AI, tacit knowledge may become one of the most important human advantages in software engineering. The post Beyond Prompt Engineering: The Role of Tacit Knowledge in Software Engineering appeared first on GPT-Lab.
A path, a fence, a knot. MindTopo sets a new benchmark for testing how AI understands topological relationships and highlights new opportunities to strengthen spatial reasoning and planning. The post MindTopo reveals VLMs’ spatial reasoning abilities appeared first on Microsoft Research.
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