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Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective....

The running speed of football players can be increased through the method of resistance training with the help of tools. It is important to compare the effects on the use of different tools in the method. The purpose of this study was to determine the comparison of the increase in running speed using...

At the present time in Russia theoretical and methodological provisions on the spatial development of regions, formation of perspective schemes of productive forces location are discussed. The article considers the problems of constructing schemes of productive forces location, analyses theoretical and...

It is known that depression constitutes the main cause of suicidal behavior and is the 6th leading cause of death in developed countries. Depression can occur in anyone, from children to elderly. This study aims at determining the results of the structural / internal validity test for the Mood and Anxiety...

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020...

This paper describes the validation of an instrument model for blended learning assessment that accommodates three learning domains. This model is urgently developed because of the extent of the blended learning application in universities. The validation of the instrument of blended learning assessment...

The research purpose was to obtain comprehensive information about the regulations and efforts of the Bangkalan Regency Government after the enactment of Presidential Regulation Number 98 of 2014 concerning Licensing for Micro and Small Enterprises. The data were obtained through in-depth interviews...

The Herfindahl-Hirschman Index (HHI) is a tool for measuring industrial concentration. Industrial concentration is an indication of the occurrence of monopoly. Supervision of business competition is one of the tasks of the Indonesian Competition Commission (ICC) per the Law of the Republic of Indonesia...

Arterial pressure-volume relationship frequently deviates from the linearity expected from an ideal elastic tube. As a result, pulse pressure (PP) can be split into an ‘elastic’ component (elPP) and an excess value PP-elPP. We define the ratio (PP-elPP)/elPP as arterial nonlinearity marker (NLM). OBJECTIVE:...

Background: Hypertensive heart disease is characterised by raised left ventricular (LV) mass, a consequence of load-altered ventricular-arterial coupling. Prior to gains in LV mass, early functional changes in ventricular-arterial coupling must occur, however, these are difficult to detect from conventional...

This study aims to determine whether there is an influence of leadership and self-efficacy towards innovative work behaviour in the Ministry of Home Affairs. The sample of this research is 183 State Civil Apparatus who work in the Ministry of Home Affairs. This study uses three measuring tools, namely...

Introduction: Diabetes Mellitus includes as one of the top ten causes of death in the world. There were 415 million adults with diabetes in 2018, a four-fold increase from 108 million in 2015. It is estimated that the number will increase up to 642 million in 2040. The population of Indonesian age over...

The occurring phenomenon that MSMEs experience various weaknesses and problems, including difficulties in marketing caused by reduced customers because road users prefer to go through the toll road rather than the Pantura road, intensive business competition, low managerial skills, knowledge in management...

The term “Sustainable farming (SF)” relates to a general approach, a broad production system using methods that involve society (farmers), environment, and economy. This concept aims to support health and well-being of the society and to work with nature, while still aiming for being profitable businesses,...

Basically the need for water will increase along with the increase in population. The problems experienced in the North Benteng area which is included in the Bonto Saile watershed are experiencing flooding due to overflowing of river water in the Bonto Saile watershed and some places are submerged due...

This research is a research with a Quantitative Method approach. This type of research is included in the type of Explanatory Research. To explain and analyze the influence of Locus of Control, Social Capital on Digital Literacy through Knowledge Acquisition in MSEs. The population in this study is micro...

Several medical imaging applications have shown success with deep learning, ushering us further into AI technology. For a single activity, the availability of massive amounts of data with annotations, as well as developments in high-performance computing, are widely credited with AI's success. Medical...

The right to health for every citizen provides an obligation for the state to fulfill one of them by controlling the circulation of cigarettes. Now there is also the addition of electronic cigarettes whose legal regulations are not yet clear. Regulation of cigarettes really requires firm public policy....

Critical thinking skills are needed to face the 21st century. PISA 2018 data shows that students’ critical thinking skills are still low. The Earth is experiencing an increase in temperature so it requires a solution to overcome it. STEM animation learning media with feedback can increase student reality...

Background: Exaggerated exercise blood pressure (EEBP) independently predicts cardiovascular (CV) events and mortality, but reasons underlying this increased CV risk are unclear. The association between an EEBP and incident hypertension (as a potential underlying risk factor) has been reported, but there...

Technology advances have brought significant changes in the teaching and learning practices of foreign languages in Indonesia, especially in learning English. Teaching or delivery of subject matter that should be done by lecturers in the classroom can now be done outside the classroom because of technology....

This purpose of this research is to determine modal and modality that used by students in particularly at level of syntactic then to reveal the percentage of students’ accuracy in answering modals and modality questions by using Sikola vitual learning as an online learning media in Covid-19 pandemic...

Sport policy in West Java is currently based on Regional Regulation Number 1 of 2015 concerning the Implementation of Sports which is a derivative of the Law of the Republic of Indonesia Number 3 of 2005 concerning the National Sports System. In these regulations, in general, sports are divided into...

The article is devoted to the study of the potential impact of key factors that form long-term and medium-term scenarios of development of the coastal Arctic region on the level of economic security of the Murmansk Oblast. We highlight the specifics of implementation of medium- and long-term forecasting...

Gender mainstreaming provides a new perspective to address various issues related to gender. The Surakarta City Government initiated the Gender and Children Responsive Kampong Program in 2019 in RW 08 Mojosongo Sub-district, Jebres District and RW 15 Tipes Sub-district, Serengan District, Surakarta City....

Carbon capture and storage (CCS) plays an important role in mitigating carbon dioxide emissions from industrial sources. The main issue in implementing CCS is its economy due to the high investment and operating costs. To overcome the economic issue, the carbon capture and utilization (CCU) provides...

Background: Arterial calcification may lead to regional variation in distension imposing stresses on the arterial wall that predispose to plaque rupture. The objective of this study was to use a novel speckle tracking method to investigate regional motion of the carotid wall and to determine whether...

With the development of space technology and the civil economy, society is placing higher demands on flexible substrates. In this paper, from the perspective of material ethics in engineering design, the idea of engineering ethics is implemented in material preferences and green material practices are...

In this paper, a new distribution called the exponentiated Kumaraswamy inverse Weibull is proposed. This dis- tribution includes as special cases the inverse exponential, inverseWeibull, inverse Rayleigh and exponentiated inverse Weibull distributions. We study the main properties of this distribution,...

In this paper we study homogenization of quasi-linear partial differential equations of the form -div (a (x, x/h, Duh)) = fh on with Dirichlet boundary conditions. Here the sequence (h) tends to 0 as h and the map a (x, y, ) is periodic in y, monotone in and satisfies suitable continuity conditions....

We apply the Lie-group formalism and the nonclassical method due to Bluman and Cole to deduce symmetries of the generalized Boussinesq equation, which has the classical Boussinesq equation as an special case. We study the class of functions f(u) for which this equation admit either the classical or the...

The purpose of this paper is to consider q-Euler numbers and polynomials which are q-extensions of ordinary Euler numbers and polynomials by the computations of the p-adic q-integrals due to T. Kim, cf. [1, 3, 6, 12], and to derive the "complete sums for q-Euler polynomials" which are evaluated by using...

In this paper we present a software tool designed as a decision aid system for all actors being involved when buying or selling real state, client and realtor, where a main objective for the commercial is to concentrate the client preferences into few alternatives. Since the required previous analysis...

Teaching English speaking skills is a challenge for teachers in non-native English speaking countries. In reality, language learners often neglect to join English-speaking activities. Moreover, they tend to focus on grammar, not meaning. To deal with this problem, English teachers can take advantage...

The course taken by Ukraine for European integration, NATO membership and cooperation with employees of the world security institutions in today’s environment requires the language competence development in officers of the system of the Ministry of Internal Affairs in the process of distance learning....

Searching for Sylvie Lee written by Jean Kwok portrayed a life of Chinese immigrants in America. Sylvie Lee as the main character has the role to experience cultural identity and cultural dislocation since she moved from the Netherlands to the United States of America when she was young without knowing...

The use of social media or mobile communication application for learning has attracted many researchers across the globe as they are inevitable in digital era. However, the use of Telegram seems to be overlooked in the hustle and bustle of research. Therefore, the aims of present study was to investigate...

This paper aims to determine the strategy for managing online radio after the COVID-19 pandemic. As a stand-alone online radio, not a collaboration streaming radio with conventional media, Move online radio has a broadcast format similar to radio on FM channels. Broadcasts news programs, talk shows,...

In this article, we deal with the problem of native language interference in the process of teaching Russian as a foreign language. In the theoretical part, we define the concept of the interlingual interference with an emphasis on various areas of language in which it occurs. In the analytical-interpretative...

Based on the advantages and characteristics of the power industry, targeted poverty alleviation works of power companies are very important for China to win the battle against poverty, and, in the meanwhile, it also can effectively connect poverty alleviation and rural revitalization. In this article,...

The empathy and seriousness of the teachers in Junior High Schools in developing the creativity of Dance Education in particular is felt to be lacking. In general, teachers tend to have difficulties in developing innovative learning concepts. Traditional learning becomes a dominating habit. As a result,...

On the basis of summarizing the previous research directions and results of management accounting, and referring to some literature, this paper designs an index system for the application research of management accounting in enterprise strategy, which includes the first-level evaluation indexes, including...

This study aims to: (1) describe the implementation of probing-prompting learning with product assessment; and (2) testing the effectiveness of probing-prompting learning with product assessments to improve student learning outcomes. Subjects in the study amounted to 35 students. This research uses an...

This study aims to determine the digital innovations developed by the hospital for ease of service to outpatients at the general hospital in the Majalengka area of Indonesia, by using the RSM Mobile application of the Majalengka Regional Hospital available on Android and iOS. The researchers use the...

One of the key features of the current transition of the electric power industry to the smart grid technological platform is a large-scale application of distributed generation (DG) plants. The efficient operation of such plants is not possible without the development of new approaches to the control...

The pandemic of COVID-19 has changed many aspects of life across the globe including in Indonesia. In order to prevent the spread of COVID-19 the president of Indonesia announced national distancing rule and encouraged citizen to work and study at home. Universities have changed the learning system into...

The purpose of this research is to produce teaching materials based on Contextual Teaching and learning (CTL) to train students’ representational skills that are valid, practical, effective and to train students’ representation skills at SMA Negeri 3 Martapura. The subjects of this study were students...

General assignment problems include n tasks that must be assigned to m workers where each worker has different competencies in completing each task. This research discusses the problem of solving minimization case assignments using a new method, namely the One-to-One Fixed Method. Completion of the One-to-One...

The Banjar government system in Bali is believed to preserve the tradition and culture of the Balinese people. The Banjar has existed since the 10th-11th centuries. Affected by the COVID-19 Pandemic, Bali’s economy in quarter 1 of 2020 experienced negative growth of -1.14%. Transactions that occur to...

Sustainable development is the common goal of mankind. The World Expo brings together the world’s most cutting-edge science and technology and ideas. This article aims to introduce the ongoing sustainable development design strategy of the Dubai Expo site and pavilions for the current architectural design...