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Based on the features of Chinese market and Chinese institution, this paper intends to study the relationship between earnings management and tax burden by using the account error correction data. As is revealed in the study, the fundamental goal of the earnings management in the listed companies is...

With the continuous reform of the property rights system in rural China, pilot projects of mortgage financing for rural land management right have been conducted in large areas across the country. This is not only an innovation in the development of rural finance in China, but also a great impetus to...

Multiple Traveling Salesman Problem (MTSP) is able to model and solve various real-life applications such as multiple scheduling, multiple vehicle routing and multiple path planning problems, etc. While Traveling Salesman Problem (TSP) focuses on searching a path of minimum traveling distance to visit...

In this paper, we introduce a new approach to finish reverse k-skyband (RkSB) query which returns all the points in given dataset P whose dynamic k-skyband contains specific query object q. The main ideas include reuse technology and early stopping. The former save the information of node accesses during...

The IS has the characteristic of high risk and high profit. It makes the IS project- setting risk evaluation system becoming an urgent research, and getting more and more attention. However, the development of the IS is a complicated system engineering, project-setting risk will involve with many factors,...

The transformational processes taking place in the educational system of the Russian Federation should favor a positive formation of professional competencies and competitive advantages of young people. Increasing the level of education of the population hypothetically should contribute to the growth...

Indonesia has advanced to a new technological development era via digital television. The challenged was adopted in 2009 and later on was revised through the Regulation of Ministry of Communication and Informatics Number 6 Year 2017 about the Management of Internet Protocol Television Services (IPTV...

This paper mainly studies the problem about public administrative participation in contemporary China, expounds the research background and significance, analyzes the internal and external driving factors of public administrative participation, elaborates on the development process of public administrative...

The renewal of criminal law covers the main issues relating to the three fundamental issues in criminal law, i.e. prohibited acts, persons/corporations as subjects that conduct prohibited acts, and criminal. In the draft of the Penal Code (RKUHP), as one of the renewal efforts in the formulation of a...

According to the new curriculum standards, we need to establish an organic connection of athletics teaching in sport universities and elementary education, strengthen the reform in teaching content and methods, strive to cultivate qualified P.E. teachers for elementary schools and help elementary education...

The threat of disaster encourages everyone to make preparations that must be done. Knowledge about these actions can be obtained through various activities that study learning activities at school. The 2013 curriculum for seventh-grade junior high school discusses the topic of disaster, specifically...

This study aims to investigate the views of science education graduates about Socio Scientific Issues (SSI) and SSI’s relationship with scientific communication and critical attitudes. The research data were collected using a questionnaire that included five open-ended questions. The research data were...

This paper combs the creation, publication, dissemination, and internal logical system structure of Das Kapital. It is proposed that the logical starting point of understanding Das Kapital is to understand the motivation of Marx’s research on economic problems, and the logical framework is to grasp the...

The purpose of this study is to analyze the success rate of mediation in the Pilot Project court after the issuance of PERMA Number 1 of 2016. This research will use a type of normative juridical approach that is carried out by examining literature material related to the issue at hand. The research...

The rise of cases of gross violations of human rights in Indonesia that have not been revolved through the courts must be resolved by an institution that adopts the values of the local wisdom of the community. The formation of an institution called the truth and reconciliation committee is expected to...

In colleges and universities, it is necessary to pay more attention to female college students and the improvement of their moral education as well as cultivation. Female college students in colleges and universities represent women in the new era. They must not only have excellent cultural connotations,...

The action research was implemented at the sixth grade students of Paramount School Palembang in the academic year of 2020-2021. The study’s aim was to see whether using a group discussion approach could increase the interest and ability of sixth-grade students in writing recount texts. The issue with...

This research focus on the acceptance of Marvel films among young Chinese audiences, and the application of Marvel films in related fields. Unlike other papers, researchers get the results from young Chinese audiences. Many people are more interested in comic books or spin-offs after watching a Marvel...

The introduction of bamboo flute into classroom as an instrument has changed the form of the traditional music classroom and diversified the music classroom. In this way, the learning enthusiasm of students has been greatly improved, and their music quality has also been improved along with it. This...

Augmented reality (AR) technology, as a new form of information technology, can assist teachers in classroom teaching and promote innovative teaching modes, which is conducive to the development of new teaching models. The application of AR technology in teaching offers various benefits, such as making...

Virtual reality (VR) technology has significant application value for the teaching and learning process. Supported by the constructivism theory, VR technology can effectively promote the reform and development of education. VR technology has been applied in both disciplinary and non-disciplinary teaching...

With the popularity of artificial intelligence, big data algorithms have penetrated into all aspects of life, the traditional concept of the output form of works generated by artificial intelligence alone, has been transformed into an independent consciousness of the actors to guide the algorithm to...

In this study, a three-hole wedge-shaped yaw meter is used to measure the mean flow characteristics of a circular whirling jet with a diameter of 60 mm. Three nozzles one for free jet and one for whirling jets at five and ten degrees are utilized in this experiment. The nozzles are all 3-D printed from...

People are always interested in better predicting the future stock price to both earn interest and analysis the future economy. To reach this target, people have made many strategies to predict future trends. However, in the stock market, different industrial sectors will have different characteristics...

This article analyzes some scientific research papers and author data of a certain organization, and uses the reachability matrix to construct a research community correlation model. The research community correlation model is a data model used to analyze the correlation and cooperation of a group of...

Based on the author’s observation and confusions of undergraduates in ethnic minority college, it is found that most students are not able to distinguish such terms as root, stem and base in specific words. They do not know to what level they should analyze the root, they feel confused about the stem...

The implementation of justice must be fair and honest in order to run a clean system without any specific purpose. However, it is undeniable that there are those who obstruct the judicial process which is categorized as the criminal activity of Justice is being obstructed. The criminal activity of Obstruction...

Rent price prediction is an important research direction because it can help tenants, landlords, and real estate companies better understand market dynamics and formulate strategies. In this paper, we obtained and preprocessed the Shenzhen rent information from the Chain Home and Shell websites, and...

Taking the closed community in the northern district of Xi'an as an example, this paper describes the spatial environment of the area as a closed community from the perspectives of the number of residential developments, land area, number and form of entrances and exits, shape of road and community...

The technique of fish fishing by the traditional fishing group Tuak Sabu Lasiana still uses a lift net with lighting still using petromax lamps, where the fuel still uses kerosene at a high price. The use of electrical energy as a source of lighting on the lift net is crucial in fishing....

Existing research on deception detection focuses on behavioral and psychological approaches; however, these methods have limitations in accuracy and are labor-intensive, making them unsuitable for practical applications. Our framework combines video, audio, and physiological signals to facilitate a more...

The collection of data on how tourism students have been affected in the context of their education due to recent local and global changes (such as COVID-19, Kahramanmaraş earthquakes, etc.) will provide significant contributions to future educational planning. The main objective of this study is to...

Voice chatbots powered by Artificial Intelligence have been shown to significantly improve university students’ oral reading fluency, highlighting AI’s potential in spoken language learning (Mingyan et al., 2025). Building on this understanding, the present study investigates the impact of AI tools on...

Big Data is changing the way social welfare initiatives are planned, put into action, and evaluated all around the world. The Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) in India is the world’s largest rights-based employment program. It gives us a chance to see how big data may...

This study aims to analyze the various physical fitness measurement tests that exist in order to determine the effective and efficient physical fitness measurement tests to assess the physical fitness during the COVID-19 pandemic. This research is a literature study. The data obtained was compiled and...

The outbreak of Covid-19 has been reported in Wuhan and gradually spread to the whole Hubei Province and even the whole country. This epidemic has caused great impact and pressure on economic and social development and people’s production and life. It has had a systematic impact on some industries. The...

This study explores the opportunities and challenges faced by Chinese players in all first-phase games during the 2021-2022 CBA season. The results show that in games played in a closed tournament system without foreign players, Chinese players gain opportunities such as more playing time and shots since...

In the process of preparing for the skills competition, the students encountered the problem that the entries could not be tested for safety. In order to solve the students’ problems and speed up the design and production progress of the entries, the research team adopted the method of finite element...

Improving students’ intrinsic learning motivation is a topic that educators pay close attention to and constantly explore in teaching methods. In particular, China’s education environment has always adopted the rules of exam-oriented education, which means paying more attention to results, just as China’s...

The construction of socialism with Chinese characteristics has entered a new era, and the Party Central Committee has put forward higher requirements for the improvement of the main channel status and role of ideological and political theory courses in moral education work in colleges and universities....

The modern technology is developing at a high speed in recent years, therefore, the research and development investment has become an essential factor for firms to attract consumers, gain more market power and increase profits. However, the large amount of investment expenditure may have negative impacts...

Due to the global financial crisis in 2020, businesses in various industries, including video gaming, had to make adjustment to adapt the sudden stop in their operations. This caused the gaming industry to capitalize on the opportunity. Due to the rise of the pandemic and the increasing demand for gaming...

Nationally, based on riskesdas (2019), the prevalence of low birth weight (LBW/BBLR) was 6.2%. Based on data at Hospital X, the number of LBW in 2017, 2018 and 2019 was 207 babies (10.1% died), 254 babies (7.9% died) and 301 babies (8% died) respectively. From January to March 2020 from 34 LBW babies,...

By interviewing typical Chinese high school students, this paper discusses the influencing factors of peer pressure in the academic environment of Chinese high school, the psychological characteristics reflected by buzzwords such as “involution” and “Buddha-like” and the methods commonly used by high...

The 29th Summer Olympic Games was held in Beijing in 2008. Like the previous Olympic Games, the 2008 Beijing Olympic Games had a profound impact on the local economic growth of Beijing, which could be divided into three stages: the pre-Olympic Games, the mid-Olympic Games, and the post-Olympic Games....

Social media is currently the most influential medium, impacting legal changes in society. For that reason, it is necessary to study the form and influence of social media on legal changes in society. This research aims to produce a model of the relationship between social media influence and legal changes....

Linpan is a typical settlement in Sichuan, forming a local rural landscape. It is resulted from Dujiangyan irrigation water system that was founded two thousand years ago. During the urbanization construction, the rural landscape in Sichuan is undergoing a complex transition. The survival of Sichuan...

A fuzzy time series forecasting model-DDD was proposed based on difference and deifference in difference in paper. Prportion of tourism revenue in tertiary industry during 2005-2015 in Hainan province. Results of DDD would provide useful help for the development and planning of tourism in some departments...

A design scheme for compensated thermal neutron detector based on He-3 tube of SiC micro-structure is proposed herein in order to improve the detection sensitivity of the thermal neutron detector and then to improve the detection precision. Firstly the physical foundation analysis of thermal neutron...

According to the “excellent engineers” plan for cultivating innovative applied talents demands, the Curriculum Reform which with application as the guide, with competency as the standard and with practice as the main line, is on the rise. Introducing project learning into the teaching of electronic technology...