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Accounting fraud has grown in various countries, including in Indonesia. The Indonesian Accounting Association or IAI describes accounting fraud as misstatements arising from fraud in financial reporting and misstatements arising from misappropriation of assets. The tendency of accounting fraud has received...

Psychrophilic yeasts with unique properties have recently become a new source of biologically active products. However, psychrophilic microorganisms, including yeasts that inhabit Mongolian permafrost, are practically unknown. Therefore, this study was the first attempt to reveal living organisms hidden...

This research aims to describe the role of the church in changing the culture of using cut flowers on church altars. This research is based on the phenomenon of using cut flowers on church altars every week which has an impact on environmental damage. This research is qualitative research. Initial data...

To explore the patterns of emotional expression in ancient poetry, sentiment analysis techniques were applied to systematically study 200 poems from the Tang to Qing dynasties. Methods such as data acquisition, word frequency analysis, and sentiment classification were used. The results showed that poems...

This paper presents the design and development of an IoT-enabled omni-directional robot for indoor urban delivery systems, addressing the challenges posed by confined spaces, frequent human interaction, and dynamic obstacles in urban indoor environments such as offices, malls, and hospitals. Traditional...

The issues of power theft and gas leakage will never end, and this remains a problem for both residential and industrial consumers. The majority of current systems that monitor power and gas consumption are manual, or use practical devices that separately monitor gas and electricity that pose constraints...

With the continuous expansion of China’s green securities market, the increasing variety of financial derivatives, and the complexity of its funding sources, the controllability of risks in the green securities market is gradually decreasing. During the integration process with traditional financial...

With the rapid rise of emerging engineering fields such as artificial intelligence and big data, traditional computer engineering education faces significant challenges in cultivating students’ ability to solve complex engineering problems. Guided by emerging engineering education (3E) principles, this...

This study aimed to develop a healthy xylitol-based edible film for gummy products with optimal antibacterial properties. Using a Completely Randomized Design (CRD), the experiment tested four xylitol concentrations (3.6%, 3.9%, 4.2%, and 4.5% w/v) with three replications per treatment. Data were analyzed...

When performing the injection molding process, the influence of the set parameters such as injection time, injection pressure, and other parameters used will affect the mold result. The problem that arises when doing injection molding using multi-cavity molds is the appearance of product defects. The...

Plant leaf disease detection has become increasingly important in ensuring sustainable agriculture and maintaining crop health. Since plant illnesses are quite widespread, finding infections in plants is an important job in the agricultural industry. Manual inspection, which is labour-intensive and subjective,...

This research aims to identify factors that cause the risk of production loss, analyze the main risk, and analyze alternative strategies for controlling the risk of production loss in the edamame food commodity cultivation system. The sampling method was Simple Random Sampling, and the sample size was...

This study investigated the opinions of school administrators working in primary (elementary) and secondary (high school) schools in İznik district, Bursa province, on the effects of the Covid-19 pandemic process on their psychology, family life and work life. Twenty-one school administrators, six female...

South Sumatra Province has been designated for river transport arrangement in 16 Ilir Palembang City in order to realise safe river transport services through the arrangement of River Port Area 16 Ilir Palembang City. Through the implementation of the acceleration programme (quick wins) at the 16 Ilir...

Learning Management System (LMS) is the engine of knowledge at universities. LMSs acquire, save, share, distribute content among different players at universities. Due to COVID-19 pandemic LMS has become more important not only for content management, but also as an integration tool with video-conference...

Tax Compliance is a classic problem facing tax authorities around the world. Efforts to increase tax compliance have also been around for a long time to the attention of the tax authorities. The same goes for problems taxpayer compliance in Bandar Lampung City which is still low, for example, the case...

The objective of this research is to develop an R&D (Research and Development) for the hardiness relay alert system, including applying the machine learning, and the fuzzy logic networks for the real time Ethereum transaction ‘match failure’ detection and the improved Ethereum blockchain security....

Sexing process can damage the spermatozoa membrane, which causes a decrease in the quality of the spermatozoa, so an appropriate method is needed to protect the spermatozoa membrane and maintain its quality. This study aimed to determine the quality of frozen sexed semen using Percoll Density Gradient...

This study introduces a new type of prefabricated steel-reinforced concrete composite (SRCCT) shear wall. The SRCCT shear wall consists of steel composite tubes, concrete inside and outside the tubes, and stud-tie bars. To investigate the seismic performance of the SRCCT shear wall and the working mechanism...

Stroke is a quick loss of brain activity due to the disruption in the blood supply system. Among stroke survivors, losing hand function and finger spasticity are the main ailment. The purpose of this study is to investigate the electromyography (EMG) features in time domain and frequency domain during...

Taking Shapowei Huangcuo section of Huandao Road in Xiamen as the object of study, this paper explores spatio-temporal variation rules of coastal spatial vitality of Huandao Road and analyzes the relationship between environmental factors and spatial vitality; The multi-source data such as Baidu thermodynamic...

This study analyses the role of consumer trust regarding the role of multi vendors in electronic commerce. Starting from the functional perspective of vendors, trust is seen as a different mechanism that occurs in individuals based on their experience. This study use qualitative method through initial...

This study article seeks to establish promising research areas by identifying the acceptance testing method with the best performance in the literature. Accuracy and correctness, which are the most important metrics in acceptance testing, are used to evaluate performance. Acceptance testing is a method...

The wake of the new millennium has been rather tumultuous with the world splitting with wars, conflicts and prejudices but none have a greater and far-reaching consequence than the acts of violence against nature. Consumerism, materialism and the industrial boom have led to a global crisis that has adversely...

The paper presents current research results of the HYBAT project, in which a hybrid lithium-ion battery storage solution is being developed for three types of application: self-consumption optimization in industry and commerce, capacity-firming in a renewable energy park and buffer storage for electric...

The escalating menaces of climate change poses significant challenges to food safety, especially in tourist destinations where food borne illnesses can have ubiquitous and arctic consequences. This research paper explores the impact of climate change on food safety in popular tourist locations, sifting...

The distinct approaches and pathways of coaching leadership (focused on individual/team development) and transformational leadership (centered on organizational growth through inspiration and motivation) prompt the question of which is more effective in enhancing Organizational Citizenship Behavior (OCB)....

Mobile health applications have gained significant attention in recent years due to their ability to enhance athletic performance, prevent injuries, and support overall health management. By integrating advanced technologies, these applications provide athletes with personalized exercise plans, real-time...

This study investigated the cultural resilience of Bima Hospital staff in medical waste management, focusing on how cultural values, organizational norms, and staff attitudes influence the effectiveness of waste management strategies. Medical waste management at Bima Regional General Hospital involves...

Purpose: Explore the pathway design and empirical validation for the cultivation of marketing professionals in the context of the digital economy. Design/Methodology/Approach: Combine literature review, expert interviews and cluster analysis, this study examines the current status and challenges in marketing...

Body mass index (BMI) is an important variable in child growth. However, there is a lack of evidence that has scientifically examined the effect of child growth to children's motoric development. This study aims to determine the correlation between children's growth by using BMI indicators...

The purpose of this study is to determine how much the English Fun-Land application can help students improve their pronunciation. The participants in this study were 27 Bilingual Elementary School students. This is an experimental study involving only one group. Meanwhile, technical data analysis employs...

The babad studies on Islamisation in Java are commonly based on historical analysis, but rarely on its ideological author or aesthetical strategy. This article figures out R. Ng. Yasadipura I’s strategy of describing Islam in the Babad Tanah Jawi is based on allegorical (in Javanese term, pasemon) technique,...

The study examines the impact of the India Eco-development Project (IEDP) on the tribal communities in Kumily, Idukki. Data were collected through semi-structured interviews, focus group discussions, and field observations. Significant improvements in physical infrastructure, such as housing, sanitation,...

The goal of this research is to assess the effectiveness of the task-based approach on speaking ability as well as the students’ perceptions towards its implementation. The researcher employed an action study design in grade nine classes at Viet Anh Lower Secondary School, with the help of five teachers...

Objective of the study was to assess ventricular-arterial coupling (VAC), parameters of left ventricular (LV) work efficiency and their determinants in patients with arterial hypertension (HTN) and stable heart failure with reduced ejection fraction (HFrEF). Methods: In 93 stable patients with HTN and...

Background: The laminar flow movement in straight arteries is affected by anatomical factors such as bifurcation, lumen diameter changes or plaques. As a consequence of the local deceleration, the detachment of the boundary layer from the wall develops a disturbed flow, which impacts hemodynamics. It...

The purpose of the study was to determine the prognostic value of ventricular-arterial coupling (VAC) in patients with arterial hypertension (AH) and stable heart failure with reduced ejection fraction (HFrEF). Methods: In prospective study (follow-up 12–24 months, median 18 months) prognosis of 93...

Background: Cardiac output (CO) monitoring remains a salient challenge. The state-of-the-art is based on generalized transfer functions and parameter estimations from pooled clinical data, which do not necessarily reflect the state of the cardiovascular system in a patient-specific way. Here, we introduce...

Introduction: Ischemic heart disease (IHD) has been associated with lower peak systolic velocity (PSV) on penile Doppler measurements [1]. This study establishes whether carotid ultrasound (US) PSV was associated with computational fluid dynamics (CFD) outputs, which in turn may contribute to IHD pathogenesis. Methods:...

The aim of the study was to assess arterial stiffness and its diagnostic and prognostic value in patients with arterial hypertension (AH) and heart failure with reduced ejection fraction (HFrEF). Methods: In 93 stable patients (75% male, age 64±9 years (MSD), history of myocardial infarction 67%, diabetes...

Background: Within the H2020 CARDIS project, we explore the use of a Laser Doppler Vibrometer (LDV) [1] to detect asymptomatic carotid stenosis from measurement of skin vibrations on the neck of affected patients. We hypothesise that flow instabilities induced by the stenosis will propagate as mechanical...

Introduction: Carotid artery atherosclerosis is an established risk factor for cerebrovascular events. Core lipid-rich plaques are considered at a higher risk of embolization compared to fibrous or calcified lesions. Contrast enhanced ultrasound (CEUS) is effective for studying carotid plaques, providing...

Background: We recently reported that central blood pressure (BP) obtained non-invasively in chronic kidney disease (CKD) patients significantly underestimated the central BP with decreasing eGFR in comparison with invasively measured true central BP in the aorta. This post-hoc analysis investigated...

To protect the workers exposed to industrial noise, prevent and control the occurrence of noise-induced hearing loss, and reduce the incidence of occupational noise-induced deafness, a method and its application example were presented to assess the risk of noise-induced hearing loss. Based on the data...

The hazard rate order between two weighted distributions with a given weight function is considered as a new stochastic order called weighted hazard rate order. The influences of biased sampling methods on properties of the hazard rate order are usefully pointed out with this weighted order. We first...

Computer-aided detection(CAD) system for lung nodules plays the important role in the diagnosis of lung cancer. In this paper, an improved intelligent recognition method of lung nodule in HRCT combing rule-based and cost-sensitive support vector machine(C-SVM) classifiers is proposed for detecting both...

This paper explores the quasi-deformation scheme devised in [1, 3] as applied to the simple Lie algebra sl2(F) for specific choices of the involved parameters and underlying algebras. One of the main points of this method is that the quasi-deformed algebra comes endowed with a canonical twisted Jacobi...

With the innovation of network technology and the gradual popularization of mobile terminals, the number of Internet users in China is increasing year by year, among which the main group is teenagers. By virtue of advantages, the Internet has derived the form of network virtual society, which has a wide...

Firstly, the importance of the construction of classroom teaching quality measurement system and the methods of classroom teaching quality measurement are summarized. This paper summarizes the domestic and foreign literature on the measurement of classroom quality evaluation system, further introduces...