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This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

Ground-mounted solar panels are directly exposed to environmental conditions, particularly wind, making structural design essential. While wind tunnel experiments have been a primary research method, they are costly and time-consuming. Computational Fluid Dynamics (CFD) simulations provide an efficient alternative by accurately modeling fluid-structure interactions, allowing for detailed aerodynamic analysis without physical testing. This study examines a solar panel configuration of 2×18 (1700×1200 mm panels) under a wind speed of 30 m/s at a height of 10 m. Wind direction variations (0°, 30°, 60°, 90°, 120°, 150°, 180°) significantly impact aerodynamic behavior. Drag Force analysis reveals that frontal wind (0°) generates the highest drag, while lateral wind (90°) has the least effect. Surface Pressure and Surface Coefficient (Cp) analysis indicate maximum pressure at 0°, where Cp values are highest, highlighting a pronounced pressure differential. At 90°, pressure distribution is more uniform, reducing aerodynamic impact. At 180°, rear-side pressure remains influential but lower than frontal exposure.

This study aims to determine the Application of Differential Costs in Decision Making to rent or buy fixed assets (musical instruments) in the field of musical instrument rental. This type of research is quantitative research. Data is obtained through primary and secondary data. This research was conducted in 2020 to 2022. Data collection techniques through interviews and documentation. Data analysis techniques are carried out by identifying data on interview costs, observations and documentation at the New Arista Orchestra. Based on the results of the analysis, these relevant costs can be used as considerations for the company in making decisions. With the alternative of buying, it will save costs of IDR 76,257,322.93 or 2.7% in making decisions with the alternative of buying or renting heavy equipment, it is better to consider the expenses that will be incurred from the two alternatives with relevant costs so that the decisions taken can benefit the company. The results of the comparison using the differential costs above. it can be concluded that differential cost analysis is very useful for the new Orchestra in making better decisions taken by the orchestra is to buy because it is more profitable than renting musical instruments.

This research explores the use of iterative methods in conjunction with the Finite Difference Method (FDM) for solving partial differential equations (PDE). The central challenge addressed is the computational inefficiency and slow convergence that often arise when utilizing traditional numerical methods, particularly in large-scale systems. The study aims to develop a more efficient iterative approach to solve PDEs by minimizing computational time while ensuring the stability of the obtained solutions. The primary methods proposed include iterative solvers such as Gauss-Seidel and Successive Over-Relaxation (SOR), which are applied to numerical solutions derived from FDM. The research demonstrates that iterative methods, especially SOR, achieve faster convergence with fewer iterations compared to conventional methods like the Finite Element Method (FEM), which tends to be slower and more resource-intensive for large-scale problems. The study highlights the advantages of iterative solvers in efficiently handling large, sparse linear systems and reducing computational costs. In addition, it shows that these methods are capable of providing stable solutions, thereby maintaining accuracy with significantly lower computational effort. The results suggest that iterative methods, when applied in combination with FDM, offer a practical and scalable solution for solving complex PDEs. These methods are especially beneficial in engineering and theoretical physics applications where large-scale simulations are prevalent. The study concludes with recommendations for future research, which should focus on further optimizing solver parameters, exploring hybrid approaches, and extending the methods to more complex PDEs with non-linearities or irregular geometries. By doing so, these techniques could contribute to even more efficient and practical solutions for real-world applications.

Financial planning is a crucial stage in business management that enables efficient fund allocation to achieve company goals. The significance of financial planning in preparing for the future of a business cannot be underestimated, as business success heavily relies on sound financial strategies. In this context, the analysis of differential costs becomes a crucial tool in business decision-making, especially when choosing between purchasing new items or reproducing old ones. This research utilizes a descriptive qualitative approach to describe and understand the cost comparison phenomenon between the purchase of new items and the reproduction of old items at Kost Putri Candra Dewi. Through cost analysis, it was found that purchasing new items has a higher price margin compared to reproducing old items, even though maintenance costs for old items tend to be higher. In conclusion, while purchasing new items may require a larger initial investment, in the long run, it can generate higher and more financially and operationally profitable margins.