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This article analyzes the current situation of cost accounting teaching, and expounds the necessity and importance of Excel’s application in cost accounting teaching. In the teaching of traditional cost accounting courses, it mostly used the method of blackboard-writing + lecture, and the teaching efficiency...

New solvable dynamical systems are identified and the properties of their solutions are tersely discussed.

This paper first explores the internal connection between “Tao” (ideal method) and “Qi” (a definite thing) in Chinese traditional humanistic spirit and the free style in Chinese artistic spirit. Then, by pointing out that sculpture is the carrier of cultural spirit, this paper analyzes the reasons for...

This research is a descriptive qualitative research which has a purpose to uncover the diplomatic representation of South Korea towards North Korea by using the study of assertive speech-act. The data of this research are speech videos of president Moon Jae-In taken from YouTube with its transcription...

With the coming of the knowledge-based economy system from all over the world today, it has a great impact on the planning and design of the construction projects of new university campuses in China, this paper expounds the significance of the project management in the design stage of the new campus...

At this time, SMEs are required to understand and study technological developments in adopting social media to improve business performance. In practice, social media adoption is influenced by several factors. For this reason, the purpose of this study is to obtain empirical evidence regarding whether...

The purpose of this study is to examine thoroughly the meaning of -tte particle that used in Japanese informal conversations. -tte is a contraction form commonly used in informal conversational discourse in order to express hearsay (denbun) and quotation (inyou), which also known as sou da and to iu....

The Tax Volunteer Program is an activity to instill tax awareness to students as an effort by the Directorate General of Taxes with the Ministry of Education. The purpose of this study is to find out the tax volunteer program followed by students of the Faculty of Economics, Ganesha University of Education...

This article explored basic features of the Macaulay duration in the context of its study. It also examines how Macaulay durations are immune to interest rate fluctuations using comparative examples and the theme of combining financial products with maturities. Combining the abstract Macaulay duration...

Bomberay and Tomage Districts are one of the horticultural crops producing areas in Fakfak Regency, West Papua. The type of horticulture cultivated by farmers is land water spinach. Land water spinach is distributed to several markets in this area and urban areas of Fakfak Regency. Harvesting of land...

The article is devoted to the analysis of publication activity of the flagship university (scientometric indicators of teachers and researchers) as one of the key indicators for assessing the contribution of the flagship university to the social and economic development of the region. While solving the...

This study aims to examine the differences in learning outcomes in Traditional Bun courses after learning using video tutorial media and conventional learning. The method used in this study is the pre-test pattern – post test group design, namely the existence of pre-test and post test in the experimental...

Assessment of policy becomes an important component to ensure that the policy is effective, efficient, and equitable. However, if someone evaluates the policy using unethical words, can that assessment be accepted? This is similar to the case of Rocky Gerung, who evaluated the policy issued by Indonesia's...

At first, researchers believed that dyslexia was a disorder that was passed down via families and was most common in children and teenagers. The majority of people, however, believed that dyslexia was not an illness but rather the result of a child’s reluctance to put in the effort required to become...

This study is a case study on university Spanish language teachers’ beliefs regarding the role of ChatGPT in the writing process. The research primarily focused on teachers’ perspectives on the accuracy, relevance, potential, and limitations of corrective feedback provided by ChatGPT. The findings highlighted...

This study starts from two perspectives: the content and emotion of peer review in the peer assessment. This study examines the influence of concrete and suggestive comment content on the helpfulness of peer assessment and the influence of positive and negative sentiments on peer comment helpfulness....

Facing the increasingly deteriorating urban environment, urban green spaces play a significant positive role in mitigating the urban heat island effect. This study adopts a whole life cycle energy valuation method to assess the ecological sustainability of urban green spaces in the city of Chenzhou....

Cruise value chain is to take the exchange of cruise products and services as the core within a certain spatial scope, and enterprises with core advantages within the industry or between different industries establish links according to certain technical and economic conditions, so as to realise the...

This type of research is quasi-experimental. The design that will be used in this study is the randomized posttest only control group. The experimental group was subjected to treatment. The sample in this study used two sample groups, namely experimental class students and control class students who...

This study explores the connection between the employment dilemma of music college students and the curriculum system through qualitative interviews (N = 30) and curriculum text analysis. It proposes a “three-dimensional competency model” and constructs a “double-cycle of industry-teaching integration”...

This paper analyzed 184378 records of data of 2021–2022 fall students’ evaluation of teaching (SET) in an application-oriented university. The research results demonstrate that the SET results have high reliability; SET is influenced by many different factors, but it is necessary to conduct further research...

This study employs panel data from 2015-2020 to construct a panel regression model as well as a threshold effect model in order to examine the impact of the burgeoning digital economy on the modernization of the industrial chain in China. The results of the study show that the modernisation of the chain...

Efficient irrigation is essential for sustainable chili cultivation, particularly in open-field agricultural areas in tropical climates with limited access to electricity and water. This study presents the development and field evaluation of an IoT-based solar-powered irrigation system that dynamically...

The problem of limited accessibility and uneven public transportation facilities requires the construction of proper bus stop houses at bus stop points. This study aims to analyze the feasibility of constructing the Trans Metro Dewata bus stop house by considering four main criteria: land use, passenger...

Language ability is obtained by humans in stages start from infancy, children, adolescents, and adults. Children's first language skills are obtained from spoken language like changing vocabulary, syllables and words to sentences. The second language skill is written language. This study aims to...

This study uses the KANO model to prioritize emotional consumer needs in Bi Gan Scenic Area’s cultural and creative design, aiming to develop unique screen wall-themed products. Methods include demand research, building a hierarchical model via emotional design theory, analyzing needs with KANO sensitivity...

This article introduces the construction ideas and methods of a teaching and experimental system for solar radio telescopes. The system has the functions of automatic collection of observation data, automatic analysis and processing, automatic generation and transmission of products, as well as system...

The blind box industry emerges and will keep growing globally. Pop Mart has been the largest trendy toy brand in China. Meanwhile, it has achieved significant sales growth overseas and received numerous fans all over the world. The brand sets a good example of developing international businesses. Nevertheless,...

Traditional static arbiters cannot cope with scenarios with large fluctuations in resource demand, especially in multilateral bus systems and network switching. In recent years, evolutionary arbiter (EVOA) based on evolutionary algorithms provides a flexible and efficient resource scheduling mechanism...

Odysseus envied Achilles. When he was alive, all Achilles worshiped him as a God. Even in Hades, his spirit had the same status among the dead. And Achilles said, “I would rather be a slave to a poor master in the world than a king in the underworld”. His ideas have changed dramatically, he is eager...

This study examines the role of Community Citizenship Education (Civic Engagement) in fostering ecological awareness within urban communities, focusing on the utilization of Child-Friendly Integrated Public Spaces (RPTRAs) in Jakarta as a case study. Employing a cultural value orientation and ecological...

This study addresses the challenges of managing chromium-contaminated sites by systematically examining phytoremediation technology and its associated full-cycle management system. Our findings indicate that chromium pollution primarily originates from industries such as electroplating and chromate production....

Adaptive hypermedia in education is a form of hypermedia designed to dynamically adapt and deliver personalized content in real time, based on the use of an adaptive model to describe learner characteristics and preferences, and on adapting personalized content according to learners, in order to improve...

The study evaluates the effectiveness of dissemination strategies by Local Government Units (LGUs) in relaying newly instituted ordinances, in conjunction with the issues experienced by barangay officials in the implementation of those ordinances. The research analyzed associations between dissemination...

Changes in learning models for Buddhist Religious Education are currently important to address the challenges of new learning models that are increasingly advanced in the digital era. One of them is the Buddhist Religious Education learning model using micro learning. Buddhist education in the learning...

In its principle, education serves two main functions, namely as a transfer of value and a transfer of knowledge. Concerning the first function, education is expected to be able to teach values, norms, and noble character, while related to the knowledge transfer function, education is expected to be...

Exergame has been used as a good intervention for post-stroke motor and balance problems in many literatures, but some studies show that exergame is more beneficial for cognitive than post-stroke motor problems. The purpose of this review is to ascertain the effectiveness of exergame in the treatment...

Audit attention to financial reports in both the government and private sectors. This learning is targeted at testing each variable that has been chosen as the theme and topic of the learning that will be carried out. This learning uses quantitative techniques using Structural Equation Modeling (SEM)...

Aluminium metal matrix composites, often known as AMMCs for short, have seen a rise in their utilisation as a result of the expansion of the industrial sector. Their extraordinary mechanical and tribological qualities have piqued the curiosity of a variety of industries, including the aerospace industry,...

Driver fatigue is one of the key causes of road accidents, especially during long driving hours or late-night hours. Driver fatigue can be detected at an early stage in order to enhance road safety and avoid road accidents. In this paper, it is proposed to design a real-time driver drowsiness detection...

The purpose of this research is to determine and analyze the influence of marketing communication strategies on customer satisfaction, the influence of price on customer satisfaction, the influence of marketing communication strategies on customer loyalty, the influence of prices on customer loyalty,...

The long-term stability and aesthetic success of dental implants rely heavily on precise evaluation techniques. To address this, need a hybrid expert system is introduced that integrates rule-based clinical knowledge with automated image analysis. It’s aiming to improve diagnostic accuracy and support...

This paper analyses the impact of Project-Based Learning (PBL) on the development of lifelong learning skills among first-year students who participated in a PBL approach. The study involved 18 students, enrolled in the first year the Social Education bachelor’s program, at Portucalense University, Porto,...

Effective public service delivery in rural areas requires more than physical infrastructure; it demands alignment with citizen expectations, institutional legitimacy, and participatory governance. In Indonesia, the TNI Manunggal Membangun Desa (TMMD) program an initiative led by the national military...

This study aims to analyze the factors affecting the decision to deposit savings of individual customers at Nam A Commercial Joint Stock Bank – Quang Ninh branch (Nam A Bank Quang Ninh branch), from which it was possible to propose management implications to attract and raise the number of customers...

In recent years, the Halal economy has experienced robust growth and is gradually becoming a global trend, attracting the attention of many countries, particularly emerging economies. This market not only presents opportunities to boost exports but also contributes to enhancing national image and international...

In this study, Aluminium alloy 7068 was reinforced with 2 wt.% AlCoCrFeNi high entropy alloy (HEA) powder using the stir casting technique. The HEA powder was synthesized via mechanical alloying, and after 15 h of ball milling, a combined FCC-BCC solid solution phase was obtained. Scanning electron microscopy...

Urban transportation agencies face challenges in the design, construction, and maintenance of infrastructure. This conceptual paper aims to explore the potential of innovative technologies in transforming urban transportation systems in Ghana, with a focus on sustainable facility management (FM) practices...

In recent decades Non-Governmental Organizations (NGO’s) have given a major contribution in raising many environmental issues to the forefront of society. Many scholars and analysts have stressed the potential role played by NGOs in shaping public perceptions and creating narratives and values about...

This article puts Mulan (2020) as the starting point, analyzing the different thoughts of the movie from the west and the Chinese to show the different cultural cognition given by different nationalities and the Chinese’ reaction on how Disney dealt the difference in the movie. Previous scholars mainly...