{"id":"https://openalex.org/W3090804188","doi":"https://doi.org/10.23919/mipro48935.2020.9245218","title":"Applying Adaptive Neuro-fuzzy Inference System (ANFIS) while Analysing Interdependecies of Tax Burden and Capital Structure of Croatian Hotel Companies","display_name":"Applying Adaptive Neuro-fuzzy Inference System (ANFIS) while Analysing Interdependecies of Tax Burden and Capital Structure of Croatian Hotel Companies","publication_year":2020,"publication_date":"2020-09-28","ids":{"openalex":"https://openalex.org/W3090804188","doi":"https://doi.org/10.23919/mipro48935.2020.9245218","mag":"3090804188"},"language":"en","primary_location":{"id":"doi:10.23919/mipro48935.2020.9245218","is_oa":false,"landing_page_url":"https://doi.org/10.23919/mipro48935.2020.9245218","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2020 43rd International Convention on Information, Communication and Electronic Technology (MIPRO)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021197331","display_name":"Sonja Brle\u010di\u0107 Val\u010di\u0107","orcid":"https://orcid.org/0000-0002-2704-6725"},"institutions":[{"id":"https://openalex.org/I4210147980","display_name":"Dubrovnik International University","ror":"https://ror.org/03wz5pw26","country_code":"HR","type":"education","lineage":["https://openalex.org/I4210147980"]}],"countries":["HR"],"is_corresponding":true,"raw_author_name":"S. Brlecic Valcic","raw_affiliation_strings":["Libertas International University, Zagreb, Croatia"],"affiliations":[{"raw_affiliation_string":"Libertas International University, Zagreb, Croatia","institution_ids":["https://openalex.org/I4210147980"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5030958743","display_name":"Ante Samodol","orcid":"https://orcid.org/0000-0002-6609-2396"},"institutions":[{"id":"https://openalex.org/I4210147980","display_name":"Dubrovnik International University","ror":"https://ror.org/03wz5pw26","country_code":"HR","type":"education","lineage":["https://openalex.org/I4210147980"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"A. Samodol","raw_affiliation_strings":["Libertas International University, Zagreb, Croatia"],"affiliations":[{"raw_affiliation_string":"Libertas International University, Zagreb, Croatia","institution_ids":["https://openalex.org/I4210147980"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028484922","display_name":"Marko Val\u010di\u0107","orcid":"https://orcid.org/0000-0001-5352-4594"},"institutions":[{"id":"https://openalex.org/I154347574","display_name":"University of Rijeka","ror":"https://ror.org/05r8dqr10","country_code":"HR","type":"education","lineage":["https://openalex.org/I154347574"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"M. Valcic","raw_affiliation_strings":["Faculty of Engineering, University of Rijeka, Rijeka, Croatia"],"affiliations":[{"raw_affiliation_string":"Faculty of Engineering, University of Rijeka, Rijeka, Croatia","institution_ids":["https://openalex.org/I154347574"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5021197331"],"corresponding_institution_ids":["https://openalex.org/I4210147980"],"apc_list":null,"apc_paid":null,"fwci":0.5385,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.71484584,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"1379","last_page":"1385"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.98580002784729,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11326","display_name":"Stock Market Forecasting Methods","score":0.98580002784729,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9211999773979187,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/solvency","display_name":"Solvency","score":0.5457186698913574},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.48508015275001526},{"id":"https://openalex.org/keywords/corporate-tax","display_name":"Corporate tax","score":0.4799109399318695},{"id":"https://openalex.org/keywords/profit","display_name":"Profit (economics)","score":0.4442838430404663},{"id":"https://openalex.org/keywords/capital-structure","display_name":"Capital structure","score":0.4331355094909668},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.42873620986938477},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.41747719049453735},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.389227956533432},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.28635478019714355},{"id":"https://openalex.org/keywords/market-liquidity","display_name":"Market liquidity","score":0.25106358528137207},{"id":"https://openalex.org/keywords/double-taxation","display_name":"Double taxation","score":0.23779696226119995},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"Tax avoidance","score":0.12699365615844727},{"id":"https://openalex.org/keywords/debt","display_name":"Debt","score":0.08205479383468628}],"concepts":[{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.5457186698913574},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.48508015275001526},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4799109399318695},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4442838430404663},{"id":"https://openalex.org/C149933338","wikidata":"https://www.wikidata.org/wiki/Q950816","display_name":"Capital structure","level":3,"score":0.4331355094909668},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42873620986938477},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.41747719049453735},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.389227956533432},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.28635478019714355},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.25106358528137207},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.23779696226119995},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.12699365615844727},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.08205479383468628},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.23919/mipro48935.2020.9245218","is_oa":false,"landing_page_url":"https://doi.org/10.23919/mipro48935.2020.9245218","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2020 43rd International Convention on Information, Communication and Electronic Technology (MIPRO)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.7099999785423279,"id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1982467063","https://openalex.org/W2057353990","https://openalex.org/W2103920048","https://openalex.org/W2110273241","https://openalex.org/W2128997837","https://openalex.org/W2156281686","https://openalex.org/W2740632493","https://openalex.org/W2750150132","https://openalex.org/W2768493005","https://openalex.org/W2937127221","https://openalex.org/W2937674949","https://openalex.org/W3108578974","https://openalex.org/W3121238216","https://openalex.org/W3121725069","https://openalex.org/W3122114763","https://openalex.org/W3123053174","https://openalex.org/W3124024784","https://openalex.org/W3124117485","https://openalex.org/W3124496366","https://openalex.org/W3125684861","https://openalex.org/W6999108536","https://openalex.org/W7037651675"],"related_works":["https://openalex.org/W2153554805","https://openalex.org/W3124746325","https://openalex.org/W282484572","https://openalex.org/W4379348991","https://openalex.org/W2192626524","https://openalex.org/W2884718763","https://openalex.org/W3124546593","https://openalex.org/W3123620139","https://openalex.org/W2906478160","https://openalex.org/W2332736552"],"abstract_inverted_index":{"Various":[0],"conducted":[1],"studies":[2],"incorporate":[3],"the":[4,17,31,33,50,79,82,145,183],"effect":[5,18,32],"taxation":[6],"has":[7,23,37,58,171],"on":[8,24,30,38,61,129,166],"company's":[9],"financial":[10,150],"policy,":[11],"in":[12,14,88,174],"particular":[13],"terms":[15,89],"of":[16,42,44,75,90,98,124,142,162],"that":[19,52],"corporate":[20,69,101,130],"profit":[21,70,103],"tax":[22,35,66,71,74],"capital":[25,39,93,99,117],"structure.":[26],"This":[27],"paper":[28],"focuses":[29],"overall":[34],"burden":[36,67],"structure":[40],"(sources":[41],"funding)":[43],"Croatian":[45,63],"hotel":[46,76],"companies,":[47],"due":[48],"to":[49,86,114,149,181],"fact":[51],"tourism":[53],"as":[54,111,113,122,159,177,189],"an":[55,178],"economy":[56],"branch":[57],"great":[59],"impact":[60],"total":[62],"GDP.":[64],"Total":[65],"encompasses":[68],"and":[72,106,116,127,139,151],"income":[73],"companies.":[77],"In":[78],"narrow":[80],"context,":[81,134],"problem":[83],"also":[84],"refers":[85,148],"adjustments,":[87],"preferences":[91],"for":[92],"budgeting":[94],"methods":[95],"(new":[96],"way":[97],"funding,":[100],"management,":[102],"payment":[104],"policy":[105],"bank":[107],"-":[108],"company":[109],"relations),":[110],"well":[112],"solvency":[115],"structures":[118],"which":[119],"banks":[120],"require,":[121],"parts":[123],"contemporary":[125],"concepts":[126],"views":[128],"finances.":[131],"The":[132],"broader":[133],"apart":[135],"from":[136],"GDP":[137],"growth":[138],"rational":[140],"planning":[141],"budget":[143],"by":[144],"current":[146],"government,":[147],"market":[152],"friction.":[153],"Adaptive":[154],"neuro-fuzzy":[155],"inference":[156,169],"system":[157],"(ANFIS),":[158],"a":[160,190],"type":[161],"neuro":[163],"network":[164],"based":[165],"Takagi-Sugeno":[167],"fuzzy":[168],"system,":[170],"been":[172],"used":[173],"this":[175],"research":[176],"analysis":[179],"tool":[180],"observe":[182],"relations,":[184],"i.e.":[185],"impacts,":[186],"rather":[187],"than":[188],"universal":[191],"estimator":[192],"or":[193],"optimizor.":[194]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
