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This study aimed to obtain evidence about tax planning in an effort to minimize the tax payable on the income tax section 21 PT. Telkom Kandatel East Surabaya. The data used in this study are primary and secondary data. The data obtained directly from interviews with management directly related to this...

Humans experience emotional development since childhood. Even the ability to react emotionally already exists in infant period with the basic form of emotional behavior is a general stimulation of a strong stimulus. However, as we get older, one’s emotional reactions will become less extensive. Emotional...

Non crop vegetation provides a microclimate, alternative host and food source (nectar) for Parasitic Hymenoptera community. Oil palm-cattle integration system may reduce understorey non crop vegetation and also affects community structure of parasitic Hymenoptera. The aim of this research is to study...

One of the Provinces in Indonesia which has its own island and is famous for its special customs is the Province of Bali. Not only are their customs unique, Bali also has abundant natural wealth. One type of natural wealth is Mangrove Forest which is one of the largest mangrove forests in Indonesia as...

This study tries to elaborate the possibility of financial distress in Indonesia public listed companies from manufacturing field. The manufacturing industry was chosen because of its position as a sector that held a significant contribution in the Indonesia industry as a whole. The test tool used to...

Many pregnant women who do not understand what physical activities can be done during pregnancy that will affect the quality of life of pregnant women. A good quality of life is associated with good eating and drinking arrangements, a balance of daily routine activities, work, exercise, rest, to recreational...

International Financial Reporting Standard (IFRS) is one of the changes in accounting standard regulations that affect the environment of international accounting information. In increasing capital market activities, IFRS provides a series of uniformity of accounting standards which is adopted by various...

Cyborg, also known as e-bio human, is a body type with mechanical/digital transformation as its representation, which was born out of the cyberpunk subculture. This paper aims to make a detailed comparative study of two opposite types of the cyber body in films Artificial Intelligence(Steven Spielberg...

Character discipline of children in learning to draw aims to find out the discipline of children in learning to draw at kindergarten. This is a qualitative research using observation, interviews, recording and photography. It is done to study information data that is closely related to the character...

Based on our working experience in recent years, this paper aimed to explore and discuss the effective way to utilize advanced instrument platforms for postgraduates training together with related latest developing status and teaching reform. With the rapid development of higher education in China society,...

Music is useful in our daily lives, but how can it correlate to our personality? Little research was about the correlations between music preferences and personality among Chinese teenagers. The present research will demonstrate the correlation among (Chinese adolescents) them. 81 junior high school...

Over recent years both academic and business interest in investigating specific aspects of human capital has grown rapidly. The present paper is aimed at designing an information analytical system to assess quality of human capital. Theories and essential calculations are covered along with a practical...

This study aims to examine the influence of strategic leadership competencies, organizational culture and work climate on the performance of public services, and the work climate moderates the strategic leadership competencies and organizational culture on the performance of public services. The study...

Genesis of architecture as a consistent activity focused on the formations of habitat possesses several starting points. These are temple complexes Göbeklitepe in modern Turkey, Mgarr and Tarksien in Malta. There is much in common in the architectural concept of these ancient complexes, i.e. planning,...

Globalization has penetrated into all fields with the passage of time. The education industry is no exception. Since, the preschool education is the beginning of children’s education, the suitable and reasonable preschool education can provide a good start for children’s future development. Under the...

The paper sorts out the evolution of education in China under the influence of the epidemic in 2020, analyzes the advantages and disadvantages of pure online education and offline education, and draws follow conclusions: With current technology, the pure online education model cannot meet the educational...

Visual Question Answering (VQA) has recently attained interest in the deep learning community. The main challenge that exists in VQA is to understand the sense of each modality and how to fuse these features. In this paper, DXMN (Deep Cross Modality Network) is introduced which takes into consideration...

The area around the slopes of Mount Merapi Merbabu where there are still dense forests, deep ravines, steep slopes, quiet and far from the reach of the authorities was used as a hiding place and a place for the center of the movement of security hordes and rebels. The population around the forest was...

Male infertility causes present in about 50% of the infertility cases, the standard quantity and quality of semen ejaculated during each coitus averages about 2-4 milliliters and every milliliter of seminal fluid contains contain about 100-120 million sperm/ ml. When the number of sperm in each milliliter...

In order to reveal the influencing factors in the formation of translated terms, this article takes the Buddhist term Sukhāvatī as an example and explores the terminological approach to Buddhist scripture translation studies from the three dimensions of communicative terminology including language, concept...

This paper presents a new third-order trajectory solution in Lagrangian form for the water particles in a wave-current interaction flow based on an Euler–Lagrange transformation. The explicit parametric solution highlights the trajectory of a water particle and the wave kinematics above the mean water...

Research on renewable energy is an appropriate action to accommodate high needs of energy and to maintain economic stability. Experimental Power Reactor is a Hot Temperature Gas Reactor developed in Indonesia that utilizes steam to fulfill needs of electricity in isolated areas. Helical coil is the steam...

Ideological and political education is a practical activity aimed at the all-round development of people. The ideological and political education model based on the pure subject-object structural relationship can easily lead to single subjectivity and “one-dimensional” subjective personality. Taking...

The nursing process carried out by nurses in the hospital creates anxiety for patients, especially in children. The anxiety that is often shown by children when they are in hospital is when they get treatment in the hospital, especially when they are going to be doing invasive actions in children. The...

The problem in this study is that coaching is not going well and decreasing the extracurricular football achievements of Semen Padang High School. One of the efforts to increase the achievements of Seman Padang High School in producing high-achieving students is by conducting a quality and appropriate...

Biofuel is an alternative fuel that can be produced with organic resources such as vegetable oil and animal fat. One of the items that can be converted into biofuels is waste cooking oil. Waste cooking oil has a long hydrocarbon chain that allows it to be cracked. Biofuels are produced by catalytic cracking...

Indonesia is a country that produces the largest coconut in the world. 35% of the coconut volume is coir. Coir is a waste that has not been widely used for construction work. The coir fibers have the highest tensile strength among other natural fibers and have resistance to compressive forces. In this...

In the context of the global informatization and computerization of production and economic processes, the activity of an enterprise is impossible without involving people. People are a component of the enterprise’s resources that are necessary to fulfill its goals and objectives: they become “labor”...

Mangrove swamp forests in Malaysia can reach maturity up to over 70 years and have 100 mangrove swamps that cannot sin other countries. Mangrove swamps are coastal wetlands that cannot find around the tropics and subtropics. The characterized Mangrove plants as halophyte trees live in high salt content...

Games is a kind of entertainment that is liked by all people in all ages, both children and adults. Besides being used for entertainment, a game can also serve to train the mindset of someone in search of a solution to solve the existing problems on a game. The function of the game was created for the...

Indonesia consists of various regions; each region has different cultures as their characteristic. People are starting to forget about cultures, like Minang culture that start to be forgotten. So, it is important to instil the values of culture from early childhood to make the children know about their...

The current advancement of vlogs in YouTube channel has challenged lecturers to make use of its potential for students’ speaking enhancement. This research was aimed to investigate students’ speaking ability seen from their video projects. These video projects were vlogs made by the first semester students...

This study was aimed to determine the effectiveness of using augmented reality based learning media on mathematics competencies in elementary school. This study used a pre-experimental approach in learning geometry with the one-group pretest-posttest design and the research subject was selected randomly....

Affected by heavy rainfall, the Yangtze River’s 2020 floods No. 1 and No. 2 formed in the upper reaches of the Yangtze River on July 2 and 17, respectively. In order to explore the specific change process and impact of this heavy rainfall, this paper uses high-resolution precipitation fusion data, which...

Early Childhood Education is the first foundation that is essential in intervening the child cognitive development. Many methods can increase cognitive development which of them is method based on Science, Technology, Engineering, Art, and Mathematics (STEAM) with Loose Part media. This study aims to...

In the absence of effective antiviral chemotherapy and still in the context of emerging vaccines for severe acute respiratory syndrome-CoV-2 infections, passive immunotherapy remains a key treatment and possible prevention strategy. What might initially be conceived as a simplified donor–recipient process,...

With the wide globalization in economy, technology and trade, etc., it is inevitable for the skilled personnel to circulate internationally. In a general consensus, whoever holds the skilled personnel wins the competitive advantage. Currently, the war to contend for the skilled personnel becomes more...

This study aims to determine and analyze the effect of intellectual capital on innovation capability. This study uses a quantitative approach. The independent variables studied included intellectual capital created from human capital, and structural capital. The dependent variable is the company’s innovative...

Surabaya State University (Unesa) as an educational actor limits physical distance by implementing online learning activities to break the spread of COVID-19. Online learning is usually carried out at a maximum of three meetings and combined with face-to-face. However, in the even semester 2019/2020...

Focusing on the classroom motivation improvement goal generation mechanism, resource guarantee mechanism, management mechanism of the classroom motivation improvement process and the classroom motivation feedback and improvement mechanism, etc., this paper studies the innovation path of classroom practice...

Community participation in the waste management program can certainly reduce the environmental burden. The potential for reducing waste at the source can reach 50% of the total waste generated. The reduction in waste can save landfill land and can also reduce the amount of waste transport and produce...

The purpose of this study is to develop entrepreneurship instrutional models to improve the ability to think creatively at an early age. The method used is a quantitative approach with R & D. Using three instruments in data collection. In testing the effectiveness of the instructional model involving...

Driver partners are drivers who form a cooperative bond based on agreement and mutual need in order to increase capacity and capability in online transportation services. As time goes by driver partners have various interests that are not in line with company policy. There is a possibility that something...

Application-oriented colleges focus on the cultivation of applied talents with professional ability and practical competence. The traditional English teaching mode has been difficult to meet the systematic needs of contemporary Business English major students, and the purpose of talent training is also...

As one of the cities located in the northern coast of Java Island, Cirebon welcomed many foreign ships, especially in the Sunda Pajajaran Kingdom era. Cirebon saw its glory under Syarif Hidayatullah, better known as Sunan Gunung Jati. Nowadays, many intercultural artefacts from the Sunda Pajajaran Kingdom...

Motivated by the work of Kupershmidt (J. Nonlin. Math. Phys. 6 (1998), 222 –245) we discuss the occurrence of left symmetry in a generalized Virasoro algebra. The multiplication rule is defined, which is necessary and sufficient for this algebra to be quasi-associative. Its link to geometry and nonlinear...

Different kinds of reduction for ordinary differential equations, such as λ –symmetry and σ –symmetry reductions, are recovered as particular cases of Frobenius reduction theorem for distribution of vector fields. This general approach provides some hints to tackle the reconstruction problem and to solve...

The Covid-19 pandemic which began to spread at the end of 2019 had an impact on many aspects of life. Educational institutions are faced with new challenges that force leaders to change and take strategic steps, including in managing the university brand. This study focuses on two things, namely the...