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The optimization and improvement of the capital structure is closely related to the value of the company. Capital not only has a critical impact on the current production and operation of enterprises, but also is an indispensable resource in the development of modern enterprises, especially in the financing...

The article presents a historical excursion in the development of financial and economic relations, namely the accounting aspect, in religious organizations of the Russian Orthodox Church (ROC). Accounting discipline in religious organizations has passed an evolutionary path of development, which is...

Higher vocational business class professional associations is an amalgam of student associations and business majors, the fusion of spirit and the concept of double and professional associations is career education into professional spirit cultivation and innovation of education extension and supplement,...

Introduction: BRCA1 and BRCA2 are genes associated with the risk of hereditary breast cancer, one of the most cancer found in Indonesian women. The study of the genetic pattern of BRCA1 and BRCA2 genes in the Indonesian population is still very limited. Therefore, the research purpose was to identify...

English teachers play a pivotal role in language teaching to maintain a positive and effective learning environment through well-prepared and varied lessons, which cater to the range of student abilities and interests. To understand teacher quality, this study investigates the interplay between EFL teachers’...

This paper is aiming at extracting the characteristics of innovative entrepreneurship projects in the field of design, discussing evaluation system of successful entrepreneurship projects, finding the way to success of design entrepreneurship, and providing reference for entrepreneurs. Taking the crowdfunding...

Sriwijaya State Polytechnic currently has a web-based academic information system, namely SISAK. One of the features available in this system is the activity of recording student and lecturer attendance with a lecturer attendance validation system in class. Validation is carried out during lecture activities...

This study aims to determine the increase in problem solving skills of students in MAN 3 Yogyakarta through audio visual media in Problem Based Learning (PBL) model. The method used in this research is a quasi-experimental design with an experimental design, namely one group pre-test-post-test design....

The author researches the issues of using smart contracts in the countries of the European Union, points out the problems arising in connection with different legal regulation in different states. The purpose of the study was an establishment of the features of conflict of law regulation of relations...

With the continuous development of economy, accounting reflection after the event has been unable to meet the needs of enterprise development. The traditional behind the scenes accounting needs to understand business operation more and more. The integration of business and finance has become a good strategy...

As China’s political status in the international society has grown year by year, China has held several major international conferences on after another, such as the G20 summit, the BRICs summit and the SCO summit, etc. Under such an international background, how designers break through the conventional...

In this Letter we propose that for Lax integrable nonlinear partial differential equations the natural concept of weak solutions is implied by the compatibility condition for the respective distributional Lax pairs. We illustrate our proposal by comparing two concepts of weak solutions of the modified...

This study explores the evolution of lifelong learning policies at home and abroad based on literature analysis. The study finds that lifelong learning can be promoted in the new era from the following dimensions: the value orientation of “people-centered” and social development, the basic principle...

Crowdfunding activities not only help initiators to obtain funding, but also to give the information valuation to the project initiators for minimizing product default risk in the market. This study investigated the Kickstarter platform as a resource in Singapore, Malaysia, Indonesia, Thailand, and Philippine...

China launched the Outline of China’s National Plan for Medium and Long-term Education Reform and Development (2010-2020) in 2010 to promote affordability, accessibility, and accountability of preschool education system. Building the system of Puhui kindergarten is embraced as a main approach. Therefore,...

As a multi-ethnic and multi-cultural settler society separated from the British Empire, in the evolution of mainstream national imagination and cultural identity in Australia, there has always been a monocultural identity with “Britishness” as the core. Its essence is a colonial white identity that does...

This study aims to analyze the effect of system implementation on Employee Trust (X4) in superiors and Employee Satisfaction (Y1) in the subsidiary of BUMN Petrokopindo Cipta Selaras, East Java. The variables studied included Service Quality (X1), Information Quality (X2), System Quality (X3), Employee...

With the development of the Internet, electronic shopping has been more and more popular in modern society. Online comments of consumers who purchase goods through e-commerce websites and other shopping websites often influence other consumers’ purchasing decisions, behaviors, evaluation of products...

Aerospace themed cultural and creative products integrate the advantages of multiple fields such as technology, art, and culture, providing a new learning and experience platform for the general public. They are an important component of the new quality productivity in the cultural field. Its product...

Religious moderation is one of the important issues that the Ministry of Religious Affairs focuses on in maintaining interfaith harmony in Indonesia. To disseminate the values of religious moderation to the public, the Ministry of Religious Affairs utilises its official website as one of its public communication...

The Multigate (Double-gate) MOSFET has been proposed for high voltage and high-power applications with decreased short channel effects and drain current with gate overlap. This model takes in to account the short-channel effects (SCEs) in thin-layered MOSFETs with large drain regions by incorporating...

In recent years, China’s economy has continued to grow and the urbanization process is accelerating. The real estate market is also of great significance to promoting social stability and improving people’s quality of life. Based on the perspective of big data in this paper, a multiple linear regression...

The COVID-19 crisis has had a lasting impact around the world, including Indonesia. Indonesia as an agricultural country that makes farmers has an important role in the national economy. Farmers hope in this pandemic outbreak they can still carry out farming activities as usual. The method of this research...

Stata is considered as an integrated and complete statistical software which offers its users to analyzing data, managing data and drawing professional diagrams. With the advent of information society, the advances and changes in science and technology are leading to growing requirements for innovation,...

This study aims to analyze the factors contributing to student satisfaction at business schools. Satisfaction is a crucial factor that business schools strive to achieve, reflecting the quality of the institution. This research employs a quantitative approach using factor analysis to identify the components...

Shared bikes in red, orange, yellow and blue can now be seen everywhere in China’s first-tier cities, Including Beijing, Shanghai, Guangzhou and Shenzhen. During the rush hour, because a large number of bikes are riding away, there is little reverse inflow, resulting in tidal dilemma. We collected over...

The impact of the Corona Virus Disease (covid-19) pandemic has reduced the stability of the world economy. One of the most common phenomena is the decline in performance during the COVID-19 pandemic. This research is a bibliometric visualization by taking journals through the publish or perish application...

Taking the listed companies in Shanghai and Shenzhen stock markets from 2015 to 2024 as the sample, this study investigated the relationship between state-owned institutional investors and the risk of stock price collapse. The research found that state-owned institutional investors significantly reduced...

This article examines the level of digital transparency in Ecuadorian municipalities with more than 100,000 inhabitants using the Infoparticipa methodology. A mixed-method approach is used, combining a quantitative analysis of 53 structured indicators and a qualitative interpretation of the institutional...

Rongkong, as one of the districts in North Luwu Regency, and the existence of its indigenous people in the past has been partially described in the study done by Albert Christian Kruyt (1920), a Dutch anthropologist. In 1954 when the DI/TII rebellion burst, Rongkong was unoccupied in almost all of its...

The growth speed of top trending for global firms, the digital transformation (DT), has become steadier than ever by the advancement of digital technologies as well as the COVID-19 pandemic. In order to implement a digital evolutional path appropriately, the Digital Maturity Model (DMM) has been seen...

This article reviews the developing of beauty myth among Instagram users and the role of cosmetics industry in the dissemination beauty myth. This is a literature review conducted by exploring previous studies relevant with the spread of beauty myth through Instagram and the influence of the cosmetic...

Türkiye has always been an important actor in the region since its emergence in 1923. Ankara has faced tumultous periods, adapting rapidly with regional and global situations, despite the good and bad results in foreign policy achievement. The constant changes in domestic and regional politics forced...

COVID-19’s New Normal situation has been leading to a huge increase in the collection of personal data. Widely and intensively used digital technologies have been an important feature of international responses to the COVID-19 pandemic. One interesting class of such technologies is the COVID-19 Contact...

Since the reform and opening up, luxury jewelry consumption has gradually entered certain social strata with the continuous development of China’s social economy, the continuous improvement of the income level of the Chinese people, and the change of consumption patterns. The middle class is willing...

Mobile ad-hoc network (MANET) is a dynamic collection of mobile computers without the need for any existing infrastructure. Nodes in a MANET act as hosts and routers. Designing of robust routing algorithms for MANETs is a challenging task. Disjoint multipath routing protocols address this problem and...

The distance learning system during the Covid-19 pandemic brought students closer to exploring scientific knowledge information around them, such as local wisdom in coastal areas. This study aims to determine the level of scientific literacy competence of students towards coastal wisdom based on three...

The purpose of this paper is to provide an alternative assessment approach for teachers in civic learning so that it can be used as a reference for civic teachers to conduct the affective assessment. This research is included in the Library Research type of research. Data is obtained from various books,...

This research is motivated by the lack of personal experience creative writing skills in fifth grade students of elementary school. The purpose of this study was to determine the effect of the Cooperative Integrated Reading and Composition model based on digital literacy in creative writing learning...

This study aims to determine the role of the internal auditor at the Village Credit Institution (LPD) in supervising financial management, prevention of non-performing loans and the efforts made to improve the quality of LPD performance. The type of research used is descriptive qualitative research....

Affected by limited resources, it is difficult for traditional public legal services to achieve inclusive services. Artificial intelligence services can help legal service platforms operate more conveniently and provide more flexible services. The premise of building an artificial intelligence legal...

Service failure or failure to provide service to consumers often occurs in companies, including the Lion Air company. There are many complaints about flight services from Lion Air due to delays and lost baggage; therefore, there must be a strategy to overcome problems that often occur in companies. This...

Jasmine Flower is a well-known Chinese Han folk song that holds significant historical and cultural importance in China and beyond. Its influence extends to the realm of world music as well. Chinese academic circles began to study the Chinese traditional folk song Jasmine Flower around the 1980s. The...

The previous studies confirmed that brand value can increase firm value. However, most of the literature on this topic studied the firms of developed markets, which have different institutional and cultural environment from developing markets. This paper studied the effects of brand value by using China’s...

The development of globalization affects Indonesia, especially science and technology in the field of food biotechnology. Molecular analysis method, namely Polymerase Chain Reaction (PCR) can be used to detect the food authentication. One of the modifications developed from the conventional PCR method...

Artificial intelligence is profoundly influencing and reshaping the ideological working mechanism and communication patterns, and is of great value for maintaining national ideological security. The key elements of maintaining ideological security by using artificial intelligence are: to build a complete...

This study involved the optimization of the process for low-temperature early strength polycarboxylate superplasticizers (PCE), and determined the optimal DW07 process with excellent low-temperature early strength performance: n(AA)/n(EPEG) = 9.45, n(TGA)/n(EPEG) = 0.23, n(U1)/n(EPEG) = 0.72, n(M1)/n(EPEG) = 0.36....

This study examines the impact of environmental, social, and corporate governance (ESG) performance on firm value and explores the associated mechanisms. The research is based on a sample comprising all A-share listed companies from 2010 to 2022. Using annual data, regression analysis with a fixed effects...

This study explores the relationship between social media use and emotional regulation in children aged 9 to 11, while focus on the moderating role of gender. Based on Bandura’s social learning theory, the research investigates how increased engagement with digital platforms, such as Weibo, tiktok, Wechat,...

This paper uses the data of A-share listed manufacturing enterprises in Shanghai and Shenzhen stock markets from 2010 to 2020 to study the effect of digital transformation on the total factor productivity of enterprises. The results show that digital transformation improves the total factor productivity...