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The largest Chinese Cryptocurrency Mining Hardware (MH) Company applied half one year on useful life of MH and disclosed it as inventory. However, MH is more a fixed asset according to financial report. We want to know whether the useful life of MH is set reasonable. By proposing economic life method,...

This study explores the application of the Golden Circle Model within the context of digital marketing, particularly through the case analysis of the Gojek #CepetanGoSendInstant advertisement featuring Ariel NOAH and its significant acclaim, including the Best Storytelling award at the YouTube Works...

This paper investigates the challenges associated with the existing IFRS-converged accounting standards from the perspectives of both reporting entities and users of financial reporting in decision-making. It highlights the predominantly retrospective and compliance-driven nature of the current accounting...

The Covid-19 pandemic has had a major impact on the Indonesian economy, including the banking sector. Both Islamic and conventional banks must seek solutions in order to maintain their financial performance. The government is implementing the new normal era as an adaptation phase for all business lines...

This study attempts to examine the concept of family orientation by addressing the question of how individual family members relate to the family business in international business context. This study adopts inductive research approach to understand the phenomenon of family business by asking the research...

The study is aimed to identify and solve the problems of why the food and beverage SMEs in South Sulawesi are not able to have a longer sustainability in comparison to the large one and how an integrated model of the sustained competitive advantage is built for SMEs of food and beverage should be built....

Private listed companies have higher credit requirements than state-owned enterprises, and financing is more difficult. In order to alleviate these financing difficulties, equity pledges have emerged . Equity pledge has won the favor of many corporate shareholders because it is simple and flexible, and...

Famous Spanish director Pedro Almodóvar has always been a controversial character, whose films are always exaggerated and strange and spare no efforts in demonstrating human’s primitive desire, passion and violence. He is adept in exhibiting a new women image that is diverse and non-conventional to the...

In this paper, we study an application of qualitative possibility theory to decision making under uncertainty. The word “qualitative” means that uncertainty is modeled using comparative possibility distributions on a universal set Ω. Such a possibility distribution defines how likely each elementary...

This research looks at how making e-books as a lecture output can increase students’ interest in writing. The existence of an e-book that is managed by students will provide a means of teaching practice. With this program, students will learn how to manage the media, produce writing that is in accordance...

Analysis of the misconceptions on static electrical concepts has been conducted. The misconceptions are found in several indicators, such as in the concept of Atom, the concept of electrically charged concept, the concept of how to create electrically charged objects by rubbing, induction and conduction,...

Vietnam has been attracting a lot of foreign investment in different fields as well as exporting numerous goods to the world. Therefore, in order to equip the labor force with good skills to adapt to the international standards, Vietnamese vocational education and training (VET) has been developing the...

This study aims to analyze the role of entrepreneurial orientation and sustainable business strategy in shaping competitive advantage and how competitive advantage mediates the relationship between these factors and sustainable business performance in MSMEs in Makassar City. Given the growing importance...

The purpose of this study is to ascertain how brand experience affects brand loyalty for Maybelline brand lipstick among the students of Padang State University through brand trust as an intervening variable. This research is causative research using a purposive sampling technique. The population in...

A new approach to investing for the Indian stock market embodies behavioural finance. Behavioural finance, a novel perspective on the financial system, provides investors new possibilities for investing in the Indian stock market. This study can help with the understanding of how psychological variables...

Combining with the practice of the transformation and development of applied undergraduate course, this paper focuses on how to build a engineering practice system under the background of new engineering, and establishes the "engineering ability training" system with course (or project) as carrier. The...

Boxing is a combat sport where two boxers fight (box) each other with both their hand and knuckles (fist). Boxers wear a glove weighing 10 ounce in a ring square of 24 feet and height 3-4 feet. The ring square is made of 4 ropes that are 20 feet long each. A punch in boxing consists of synchronization...

With growing amount of network information flowing, the limitations of the traditional network IDSs are more and more outstanding, it couldn’t adapt to the trend of increasing novel network attacks and data quantity. Rough Set’s reduction theory can effectively avoid redundancy, reduce the extra attributes...

Research on the independence of the trustee as an organ formed by the public company aims to find out about (1) how the independence of the trustee appointed by the public company; and (2) who should appoint a trustee in the framework of independency of the trustee. This study uses a normative legal...

The implementation of distance learning during a pandemic era faces various obstacles. This study explores information about how the implementation of distance learning to first semester of freshment students (new students) and what obstacles they face. This research is a descriptive qualitative research....

In the modern VUCA world, the higher education system is changing due to the needs of society and the economy, as well as widespread digitalization. To train competitive specialists, primarily in the field of economics and management, universities create their own ecosystems. They are designed to ensure...

Against the background of today’s rapid development of information technology and extensive use of media, social opinion is greatly influenced. The level of political trust among Chinese youth is related to political and social stability and long-term development, so it is of great significance to study...

Mathematics is taught from kindergarten to university. Piaget’s constructivist learning theory states that basic mathematical skills are necessary for learning more complicated concepts. However, higher education students typically lack basic mathematics skills, making it difficult for them to compute,...

There is no question that the platform economy has integrated deeply into global supply chains through advanced technologies like blockchain, cloud computing, AI, and IoT. This work investigates how digital platforms can improve the transparency, coordination and efficiency of supply chains by addressing...

The tradition of Sasi laut in the Tanimbar Islands, Maluku, represents an ecological and spiritual heritage of a maritime society that lives from and within the sea, viewing it as a moral and social space. In this system, the sea is Amid the pressures of globalization, climate change, and coastal exploitation,...

This study aims to explain the Academic Supervision Module for Madrasah Supervisors in the Ministry of Religion. Where in this study the researchers took samples at the Religious Education and Training Center. While the problems in this study are; how is the practicality of the distance learning-based...

The advent of the age of knowledge economy and the development of economic globalization promote the relationship of education and construction of the regional economic more and more closely. With the connotation of "human first, promoting economic cooperation" which Advocate by the Belt and Road, the...

Job performance is one of the most important aspects in organizational goal achievement. Studies in this topic have been widely covered in the literature. However, few studies have seen the job performance of lecturers at public university, as well as involving motivation and innovative factors as the...

Yunnan is located in the southwestern frontier region. Due to historical reason and the environmental factors in the area, Yunnan is the region with the most poverty-stricken areas and the deepest poverty in 14 contiguous special hardship areas in China. It faces problems such as prominent infrastructure...

Ula is one of the clan tribes of Jurchen. It is also a nickname of Manchu because they dwelt along Songhua River in Jilin, Jinlin province for generations. Ula Street Town of Jilin City has a long history and culture. It is not only rich in folk customs, but also famous for Ula culture at home and abroad....

Human Resources is one of the most important parts in improving the welfare of a community or region. If human resources are fulfilled with the ability to utilize what is around them, it will have a positive impact not only for themselves, but also for their environment. And to achieve this, it is necessary...

COVID-19 has forced changes in all aspects including education. Educational institutions have made a big change when moving from offline to online platforms. Teachers has to learn new tools to teach online. Within a short period of time, they need to use Google Classroom or other Learning Management...

Online peer feedback is believed to influence students’ progress more effectively and efficiently since it provides more interesting learning and evaluation. However, there were only some studies which relate peer feedback and self-regulated learning. A qualitative method was adopted with observations...

Every society must have a culture that is passed down from generation to generation, wherein in that culture there is indigenous knowledge, or what is called local wisdom. Integrating local wisdom in science learning can provide benefits to students about learning how to preserve culture because it contains...

With the promotion of 5G technology, the outdoor remote driving system of intelligent vehicle has been developed rapidly. However, this emerging field also brings many security risks and challenges. This study analyzes in detail the security risks of intelligent vehicle outdoor remote driving system...

This study was based on social information processing theory and empirically analyzed using SPSS 26.0 with 306 participants. The results indicated that leader underdog expectations had a positive effect on work disengagement behavior. In addition, work passion mediated the relationship between leader...

After publishing Regulation Supreme Court Number 1 of 2016 concerning Procedure Mediation in Court is set faith good as one determinant in determine succeed whether or not mediation. Mediation is a solution process more disputes fast and cheap, as well could give more access big to the parties find satisfactory...

Language learning is not only oriented to grammatical abilities but how these grammatical abilities are utilized in the actual context of communication. Indonesian or Bahasa is a means of communication and cultural expression that reflects the character of the nation. This can be realized by combining...

China's traditional mathematics has a long history and rich achievements. From the founding to the modern times, traditional Chinese mathematics has been developing independently and is rarely influenced by Western mathematical thoughts. I will analyze the historical significance and value of "Nine Chapters...

Sentiment analysis has been extensively studied recently for developing methodologies to automatically extract information from online reviews, which is important for manufacturers to improve their products or services. Unfortunately, most of current studies don’t take several key factors (e.g., sentiment...

Grammar is hidden in the language, which is obviously democratic and is closely related to the national culture. The development of the Han Nationality culture has had a profound impact on the formation and development of Chinese grammar, prompting it to gradually show features such as flexibility and...

In the era of increasing mature industrial production, clothing enterprises have begun to transform to the direction of intelligent manufacturing. Enterprises tend to choose semi-automatic or fully automatic equipment to improve production efficiency. However, the garment technology course in colleges...

Staff engagement in small and medium-sized enterprises is a key goal of human resource management, which is of key significance to the growth of small and medium-sized enterprises and the competition in various fields of enterprises. According to the present situation of employee engagement in a company...

This paper explores how the Soviet Union’s economic collapse in 1991 created long-term structural conditions that enabled the Taliban to gain and sustain power in Afghanistan. Rather than viewing their rise due to ideological fervor or foreign abandonment lone, this study argues that the Soviet-built...

This paper aims to discuss the recent impact of Korean movie and TV culture on Chinese female audiences—ways they might be attracted and influenced by the Korean movie and TV culture and the reasons behind this impact. The method we used is based on a literature review, supplemented by a questionnaire...

Set in the framework of Graduation system in Appraisal Theory, this article focuses on the employment of Graduation resources in English tourist discourse, aiming at finding how evaluative meanings are graded. The findings suggest that, of the two major sets in Graduation system, more resources for Force...

popularization of higher education has become a hot issue of Chinese higher education. But along with the popularization process, how can the higher education management reform, lacks in-depth research. Generated from several aspects of this theory, the meaning of popularization of higher education,...

Considering the characteristics of fire in the cabin of Civil Aviation, a new method is introduced to do the fire simulation by using computer simulation. Some basic theories, computational models and practical problems are given about the fire dynamics simulation software FDS and evacuation software...

The Lie point symmetries of ordinary differential equations (ODEs) that are candidates for having the Painlevé property are explored for ODEs of order n = 2, . . . , 5. Among the 6 ODEs identifying the Painlevé transcendents only PIII, PV and PVI have nontrivial symmetry algebras and that only for very...

Selecting an appropriate six sigma project is one of the most important problems for a manufacturing company because it impacts the manufacturing costs. Besides, an appropriate choice of Six Sigma projects is very important as it helps to improve quality, reduce variation, and eliminate waste of a manufacturing...