This research purports to identify and find the form of imparity on the rights and obligations of the foreign investors and Indonesian workers in Indonesian regulations of investment law. The imparity is shown in: (i)discrepancies in minimum wage among employee working in foreign investment and domestic investment;(ii) rights and obligations; as well as (iii) legal culture which perceives Indonesian employee as one ofthe production factors. Such imparity, however, are not without purpose. It is aimed to complete verticalharmonization to avoid overlapping regulations. Nonetheless, the author finds this imparity still bringmore favour to the foreign investors. Penelitian ini ditujukan untuk mengidentifikasi dan menemukan bentuk-bentuk ketidakseimbangan hak dan kewajiban antara penanam modal asing dan pekerja Indonesia dalam peraturan perundang-undanganmengenai penanaman modal. Ketidakseimbangan tampak pada: (i) upah minimum yang sama terhadappekerja Indonesia baik yang bekerja di PMA maupun PMDN; (ii) hak dan kewajiban; serta (iii) budayahukum yang menganggap pekerja Indonesia sebagai salah satu faktor produksi yang sama halnya denganfaktor produksi lainnya. Ketidakseimbangan ini bukanlah tanpa tujuan. Ketidakseimbangan yang adaditujukan untuk menciptakan harmonisasi vertikal dalam rangka menghindari kebijakan yang tumpangtindih. Hanya saja, penulis berpendapat bahwa ketidakseimbangan ini masih lebih menguntungkanpenanam modal asing.

Transfer pricing is pricing or reward connecting with interrelated goods transfer, services or technology shift between companies has different relation and systemic price manipulation to reduce artificial profits, it pretended as if the enterprise loses, avoids taxes and customs in a country. This study conducted to determine the effect of taxes, on manufacturing companies listed on the Indonesia Stock Exchange 2012-2015. The sample is determined based on purposive sampling method toward manufacturing companies listing in Indonesia Stock Exchange period 2013-2015 and found 30 samples of company so total observation in this research is 120 observations. The data used in this study are secondary data in the form of financial statements and annual reports downloaded through the official website IDX: www.idx.co.id. Data were analysed using regression and analysis of panel data processed using Eviews software version 8.0. The Hypothesis testing is using t-test statistical. The results are obtained foreign ownership, leverage and firm size, they have positive and significant influence on transfer pricing. Tax variables have positive and insignificant effect on transfer pricing while the bonus mechanism variable shows negative and not significant to transfer pricing.

<p>The purpose of this study is to investigate and examine the factors that affect the sales volume SMEs, respondent 101 SMEs obtained that variable Venture Capital (X1) Number of Workers (X2), Hours of Work (X3), Experience (X4) of the Sales Volume (Y), simultaneously influence while variable Production technology and Innovation (X5) and Strategic Marketing (X6) of the Sales Volume (Y) partially has dominant influence.</p><p>The research instrument used questionnaire, were analyzed using multiple linear regression analysis. The unit of analysis of this research is the management of SMEs Surabaya, who became the target Cooperatives and SME Surabaya in 2013 as many as 315 SMEs engaged in some business sectors such as the following: Handicraft (39), Sewing (16), Handicraft Water Hyacinth (38), ribbon embroidery (44), Processed fish (29), Pastry (50), Wet Cake (50) Beverages (26), crackers (37). In this study took a sample of 101 respondents from various fields of business data analysis contained significant effect on the dependent variable, and the result is expected to be used as one of the considerations in making decisions in developing SMEs.</p>

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Coffee storage was an active process, where the quality and flavor was depend on the origin, humidity, temperature, period, and ware house condition. The objective of this research was to know quality and flavor of some Arabica coffee varieties in interval of storage periods. The examined coffee varieties were BP 416 A, BP 430 A, BP 432 A, BP 509 A, BP 542 A, P 88, AS 1, S 795, and USDA-762. The treatments were recent harvest, one and two years stored green coffee. The green coffee were wet processed, sun dried, packed in polyethylene bags, one kg/pack and placed in some covered plastic boxes. The boxes were stored in ware house covered with wavy asbes roof and flat asbes ceiling. The green coffee was examined for its moisture content, color, and bulk density. The green coffee was roasted at medium level, and then examined for its the bulk density, yield, volume of swelling, and color of the roasted and powdered. The flavors examination was blind test method. The research showed that storage period significantly influenced the moisture content, color, and bulk density of green coffee, yield, volume of swelling, color of roasted coffee, color, and flavor profile of coffee powder. Those varieties tested showed significantly different on the moisture content, green coffee color, roasted coffee color, coffee powder color, and the profile flavor. The storage period influenced the green coffee color from greenish-gray to yellowish-red. The bulk density of green coffee decreased. The varieties that showed a little color changeduring storage, were BP 430 A,BP 416 A, AS 1, and S 795. One year of storage periode, the green coffee was still had the original color, but after two years, the original color had changed totally. The powder of recent harvest coffee was darker than that of one and two years storage. One year stored coffee had higher quality of aroma, intensity of aroma, quality of flavor, intensity of flavor, acidity, quality of after taste, intensity of after taste and preference, than the recent harvest and two years stored coffee. recent harvest had higher body, bitterness, and astringency, than that of one and two years stored coffee. The main off-flavor of recent harvest coffee was green and grassy, the one year stored coffee was harsh, woody, earthy, and sour, while the two years stored coffee was harsh, woody, earthy and moldy. The flavor change in the first year was higher than in the second year storage. The varieties, that had lowest change on flavor during storage, were BP 416 A, AS 1, P 88, BP 432 A and S 795. Key words: Coffee, Arabica, variety, clone, storage, quality, flavor, color.