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2612 articles

Audit Dynamics: Exploring the Nexus of Audit Delay, Public Accounting Firm Size, Audit Opinion, Financial Distress, and Management Change in Auditor Switching

Agus Salim, Murtanto Murtanto, Lidia Wahyuni
This research investigated factors influencing auditor switching decisions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed logistic regression analysis to examine the impact of five variables: audit delay, Public Accounting...
Proceedings Article

Reverse k-skyband query based on reuse technology

Tao Jiang, Bin Zhang, Lu Chen, Qing Liu, Jianyong Yan
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...

Opportunities and Challenges for CBA Chinese Players in the Absence of Foreign Players in a Closed Tournament System

Jiaben Huang, Chuhong Tan, Jiaxing Chen
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...
Proceedings Article

Reactive Power Optimization Based on Multi-agent System with Markov Game Theory

Weibao Zhang, Zhongfeng Gao
This paper presents a distributed and reactive power optimization system based on Muti-Agent System framework. The various component and functions of monomer Agent are displayed in the optimization system. The collaboration and coordination between the Agent are achieved by information sharing through...

The Impact of Childcare Status on Women’s Employment: A Study on the Mediating Effect of Investment in Children’s Education

Yuewen Wang
Based on data from the 2022 China Family Panel Studies (CFPS), this paper delves into how parenting status affects women’s employment income through the mediating pathway of investment in children’s education. The study aims to reveal the core role of the emerging phenomenon of “motherhood brokerage”...

Literature Review: The Success of Hypnoteaching Methods in Learning in Indonesia (2017-2022)

Dewi Ermawati, Triyanto Triyanto, Idam Ragil Widianto Atmojo
One alternative to the success of learning in class is using the Hypothecating strategy. Hypnoteaching is known as an approach that combines hypnotic techniques with traditional teaching methods to improve learning outcomes and classroom effectiveness in many ways. This study aims to investigate and...

Unlocking Second Language Students’ Potential: ChatGPT’s Pivotal Role in English for Academic Purposes Writing Success

Wei Tang
ChatGPT, a freely available artificial intelligence tool launched in 2022, boasts powerful text processing and interaction capabilities due to its hundreds of millions of parameters. This study delves into the application of ChatGPT for English for Academic Purposes (EAP) writing among second language...
Proceedings Article

Macrozoobenthos of the Coastal Waters of the Azerbaijani Sector of the South Caspian

G. Mirzayev, M. Huseynov
The article provides information on the macrozoobenthos of the coastal waters of the Azerbaijani sector of the South Caspian in 2021-2022. During the study, 22 species of macrozoobenthic organisms belonging to 5 systematic groups were found in the coastal waters of the South Caspian. Among macrozoobenthic...

The Income Tax Burden of Enterprises and the Willingness to Give to Charity

Tong Wu
Taxation is an important distributive policy tool that influences corporate behavior. This paper takes 4,051 A-share listed companies from 2009 to 2022 as a research sample to examine the impact of corporate income tax burden on corporate charitable donations. The study finds that the impact of corporate...
Proceedings Article

Responsible Agentic AI in Enterprise CRM Principles, Patterns, and Controls for Safe Customer Automation

Sri Hari Deep Kolagani
Responsible Agentic AI in enterprise CRM signifies a shift in technology towards independent and ethical CRM interaction, with Reinforcement Learning (RL), agents can consider and consider to determine what action is best in the environment of interaction. Through using Deep Q-Network (DQN) classification,...
Proceedings Article

A multifunction filter configuration based on CFA

Pinghua Zhang, Zhihui Deng
A new multifunction filter configuration using two CFAs and six impedances is presented in this paper. The proposed circuit can realize the different function using the different impedances. The natural frequency 0 and quality factor Q can be orthogonal controlled, and the quality factor Q can also be...
Proceedings Article

Experimental Study on LiNbO3 as Q-switched crystal in 1319nm laser

Yan Sun, Wangsheng Liu
It is usually with Q-switched technologies in order to obtain the peak power of laser pulses[1].This paper analyzes the characteristics and the electro-optic effect of LiNbO3(LN) crystal. We use LN as Q-switched crystal of 1319nm infrared laser and estimate its required voltage. The corresponding experimental...
Proceedings Article

Study on the strain-compensated Arrhenius-type constitutive model of Mg-4Al-3Ca-1.5Zn-1Nd-0.2Mn Magnesium alloy

Gang Chen, An zhen Guo, Li Ma, Wei Chen, Guowei Zhang
Compression tests of Mg-4Al-3Ca1.5Zn-1Nd-0.2Mn Magnesium alloy as-extruded were carried out on the Gleeble-3500 thermo-mechanical simulator. The compression testing temperatures were in the range of 200–350 at intervals 50 , while the imposed constant true strain rates were 0.001, 0.01, 0.1, 1 and 10S-1.True...

The Role of ESG Ratings in Shaping Chinese Commercial Banks’ Performance: Empirical Evidence

Honglin Wang
With the growing global emphasis on sustainable development and social responsibility, environmental, social and governance (ESG) ratings have emerged as critical metrics for evaluating commercial banks’ operating performance. This study uses panel data spanning 2009 to 2022 from large state-owned and...

Analysis on Financial Value of Relationship Capital —A Case Study of SAIC Motor

Xiaojun Deng, Yixin Wang
As the recessive financial capital outside the legal organizational structure of enterprises, relationship capital has the characteristics of dynamics, asymmetry and difficulty to measure, which indicates that it is extremely challenging to measure its financial value. Based on the measurement of financial...

Social Media to Promote Content Learning, Motivation, and Collaboration in Teaching Research

Aurelio P. Vilbar
Despite the importance of offering Research courses in the curriculum, there is a dearth of research on how to teach Research methods or courses. This study presents the attitudes and perceptions of the students towards using Facebook (FB) Group in teaching Research. It was conducted for one semester...

Corporate Governance, CSR Disclosure, and Firm Value: Evidence from Indonesia’s Mining Industry

Arifuddin Arifuddin, A. M. Fadly Achmad
This study aims to analyze the effect of Corporate Social Responsibility Disclosure (CSR) on firm value, as well as the role of Corporate Governance (CG) as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange. This study highlights the relevance of Stakeholder Theory...

A Bibliometric Analysis of Consumer Behavior Research Using Vosviewer Application

Senny Luckyardi, Ratih Hurriyati, Bambang Widjajanta
The objective of this study was to perform a bibliometric analysis in terms of consumer behaviors using VOSviewer software. A qualitative method was used in the research. The data used in this study were searched based on the keyword “Consumer Behavior Research” on Google Scholar using publish or perish...

Russia’s Conflict with Ukraine: In the Perspective of International Law and Its Influence on Indonesia’s Development Policy Strategy

Desy Churul Aini, Bayu Sujadmiko
The conflict that currently grabs the world’s attention is the conflict between Russia and Ukraine. This conflict stems from tensions between Russia and Ukraine that have started since 2014. Russia, which invaded Ukraine after President Vladimir Putin delivered a speech and declared Russian special operations...

Comparative Analysis of Media Coverage and Self-Construction of Sports Athletes

Xiao Chen
As a very important part of sports reporting, the presentation and shaping of athletes ‘ media image has attracted much attention from all walks of life. After reviewing the 2022 Beijing Winter Olympics, the official reports on the construction of Gu Ailing’s media image and the personal image created...
Proceedings Article

Construction of General Development Model of Learning Analytics--Data Visualization Analysis Based on Citespace

Lingyan Liu, Bo Zhao, Yan Li, Handong Wang
With the development of educational informatization, a lot of data has become an important basis for researchers to discover the learning law of learners. Therefore, Learning Analytics (LA) emerged. It has become an important tool and starting point for researchers to know the students’ learning process...

Mapping the Impact of Foot and Mouth Disease (FMD) on Socio-Economy situation of on of Cattle Farmers in Wonokerto Village, Malang Regency

Rizki Prafitri, Kuswati, Galuh Aditya Utama, Salwa Salsabila, Zahrah Mufidah
This research was conducted in Wonokerto Village, Bantur Subdistrict, Malang Regency, from September to November 2022. This study aimed to provide an overview of the social and economic impacts of the spread of Foot-and-Mouth Disease (FMD) using digital mapping on beef and dairy cattle farmers in Wonokerto...
Proceedings Article

Design and Application of Distance Art Education Platform Based on J2EE and XML

Qi Chen
The development of network information technology has brought education informatization and promoted the reform of contemporary education supply mode and teaching mode. Distance education is based on the application of computer and network communication technology in the field of teaching. This paper,...

Dispute Resolution of Shared Asset Through Mediation at the Muara Bungo Religious Court

Sarmiar, Umar Hasan, Suhermi, Rosmidah
Dissolution of marriage due to divorce will result in shared assets. According to the Marriage Law, the division of joint assets is divided according to their respective laws. Differences of opinion that occur between husband and wife regarding the distribution of joint assets, then the settlement can...

Analysis of Teacher's Ability in Mastering the Stages of Scissors to Develop Fine Motoric Children Aged 4–5 Years in the Insan Kamil Karangasem Playgroup, Bulu District, Sukoharjo Regency in 2022

Enny, Choiriyah Widyasari
Giving stimulation of fine motor development to children aged 4–5 years, will provide good reinforcement of children's abilities when using scissors media. Teachers as facilitators of various children's play activities at school, of course, must be able to provide various stages of playing....

The Impact of Implementing Green Accounting and MFCS on Sustainable Development

Sri Trisnaningsih
This research aims to examine the application of green accounting and material flow cost accounting towards sustainable development. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this study used a purposive...

The Effect of Acupressure on Length of Labor: A Literature Review

Aziza Vira Arunita, Heni Setyowati Esti Rahayu, Kartika Wijayanti
Background: Prolonged labor is labor that lasts more than 24 hours for primiparas and more than 18 hours for multiparas. Long labor can occur either directly or indirectly. Prolonged labor can cause infection, fatigue, dehydration in the mother, and can cause postpartum hemorrhage which can cause maternal...
Proceedings Article

Groundwater Recharge Estimation Using Chloride Mass Balance (CMB)

Case Study: an Old Residential Area and a New Residential Area of Yogyakarta, Indonesia

Lalu Aliyya Tirang ga Aji Buana, Doni Prakasa Eka Putra, Esti Handini
Water is an essential natural resource for improving economic activities, especially in urban areas which have domestic and industrial activities. The massive freshwater resource on earth is groundwater. In contrast, the volume of groundwater resources is minimal compared to the whole water volume in...

Review and Prospect of Human Capital Research Based on Knowledge Mapping

Shuyu Guo
Human capital is a multi-level concept, and the research content is fragmented. 357 documents on human capital are taken from the core database of Web of Science from 1999 to 2022 as research samples to analyze from the following aspects: annual distribution, periodical distribution and keyword cluster...

Educational influence of fathers of different nationalities in the development of the child

Yuliya Tokareva, Anastasiya Efimova
The results of the study of differences in the educational activities of fathers of different nationalities are presented. Based on the concept of system-activity approach, educational activity is inspected in three aspects: motivational needs, executive, control and evaluation. In the study the author's...

From Subsidies to Sustainability: Unveiling the Economic Forces Shaping Renewable Energy Adoption in Emerging Economies

Nur Cholis
This study investigates the combined impact of fossil fuel subsidies, foreign direct investment (FDI), and GDP per capita on renewable energy consumption in Southeast Asian countries, focusing on Indonesia, Vietnam, Malaysia, and Thailand. By employing panel data regression analysis from 2017 to 2022,...
Proceedings Article

Online Trading System with Reverse Image Search

Marlo R. Abunales, Ma. Windie C. Velarde, Deborah G. Brosas, John Carlo Q. Abella, Lyra K. Nuevas, Sarah Jane L. Cabral
Online Trading System with Reverse Image Search is designed for people to post their items up for trade. Compared to the bartering and trading system in different social media platforms, this system assures traders that all registered individuals have a valid identity, which may avoid bogus transactions....

Energy Storage Requirements and Land Footprint for 100% WWS in Shandong Province, A Case Study of State Grid Shandong Electric Power Company

Mingyu Xiang
The global transition to wind, water, and solar (WWS) energy is crucial for addressing the climate crisis, a shift that is equally vital for China. Shandong Province, a major industrial hub, is poised to play a critical role in this energy transition. This paper uses the IEA 2022 data to study the energy...
Proceedings Article

Numerical Study of the Flow past a Rotating Cylinder at Supercritical Reynolds Number

Q. Yao, C.Y. Zhou, C. Wang
The rapid development of the large-scale equipment promotes the investigation on flow around rotating cylin-drical aerodynamic characteristics at supercritical Reynolds number. In this paper, the flow past a rotating cyl-inder at supercritical Reynolds number has been studied using the computational...

Analysis of teacher readiness to implement the Pancasila student profile strengthening project

Wardatul Hanifah, Slamet Subiyantoro, Muzzazinah
This study aims to describe the readiness of teachers in implementing the Pancasila student profile strengthening project at Sekolah Penggerak. Sekolah Penggerak is a flagship program of the Indonesian Ministry of Education, Culture, Research and Technology to support the implementation of the new curriculum....

Legal Aspects in the Regulation of Environmental Approval for Co-Firing Biomass Energy Projects in Indonesia

Cindy Yosiana, I Gusti Ayu Ketut Rachmi Handayani
The legal aspects of environmental approval regulations for Co-Firing Biomass energy projects in Indonesia include various elements. Ratification of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation, which changes the nomenclature and substance of environmental permits to...

ETF Prediction of Leading Southeast Asian Countries Using Different Machine Learning

Weiyi Mu, Zihan Nan, Zhouhang Ren, Zhixin Ye
The current health crisis plays a significant role in the stock market. This study aims to investigate the impact of COVID-19 on the Southeast Asia stock market, especially in Singapore, Thailand, India, Indonesia, Malaysia, and the Philippines. For this purpose, this study considered the influence on...

The Role of Cash Waqf In Community Empowerment Through Cash Waqf Linked Sukuk Instruments

Syaugi Mubarak, Yusuf Asyahri, Faqih El Wafa, Hanief Monady
This study aims to describe the management and utilization by nazir partners and analyze the impact of cash waqf in community empowerment through cash waqf-linked sukuk using elasticity analysis. This research argues that cash waqf through CWLS can increase community empowerment. Then, this research...

Comparative study of domestic and foreign hydrographic surveying specifications

Liu Guoqing, Jin Shaohua, Gan Wei
In view of the problems such as GB 1212327–2022, which has just been released and implemented but still has not been interpreted and analyzed in a timely and comprehensive manner, the main contents and changes of the latest version of the international hydrographic standard are comparatively studied...

Adaptive Optimization of Quantitative Strategies during the Macro Transformation Period from the Perspective of Machine Learning

Zili Huang
Against the backdrop of global economic transformation characterized by post-pandemic supply chain realignments and geopolitical tensions, the financial market has experienced unprecedented volatility, challenging traditional quantitative investment frameworks’ foundational assumptions. This paper addresses...

Evaluation of the Efficiency of Provincial Medical and Health Services in China from 2012 to 2021

Li Wang, Xiaoyi Pan
To explore the change trend and influencing factors of health service efficiency in China from 2012 to 2021, and provide scientific basis for rational allocation of health resources in the next step. Methods: We selected medical and health institutions in 31 provinces and cities of China as the research...

Strategy for Planting Santri Morals at Pondok Muttaqien Laweyan Surakarta in 2022

Watini, Ma’arif Jamuin
This study aimed to determine the strategy for cultivating the morals of students at Pondok Muttaqien Laweyan Surakarta. Using a qualitative method with a descriptive approach that reports the state of the subject or object under study by the phenomena that occur in a systematic, actual and accurate...

How Chief Financial Officer’s Social Networks Reduce Corporate Misconduct: Evidence from China

Xuemei Qiu
Based on the data of Chinese A-share listed firms from 2007 to 2022, this paper exhaustively analyzes the impact of the CFO social network on firm misconduct and its internal mechanism. The empirical results show that the role of CFOs is very significant, and the higher their centrality, the fewer firm...

Social Inquiry Learning Strategy on News Text Learning in Junior High School

Elsa Noventiana Nur Afni, Miftakhul Huda
A social inquiry strategy is a strategy or plan to develop students’ knowledge abilities to investigate and reflect on social life in society. This research aims to determine (1) how to implement the social inquiry learning strategy to news text teaching material; (2) what are the results of implementing...

The Knowledge Map and Research Hotspots of Medical-Nursing Combined Research in China

Jing Yan, Wenjing Zhang
In order to better understand the current situation of the combination of medical care and nursing in China, this paper takes 460 literatures on the combination of medical care and nursing included in the CNKI database from 2018 to 2022 as samples, and uses CiteSpace to carry out visual analysis of knowledge...

The Impact of Internet Use on Household Per Capita Income - An Empirical Analysis Based on 2022CFPS Data

Wendi Liu, Gongjing Gao
Based on 2022 CFPS data, this paper uses OLS and quantile regression models to systematically analyze the impact of Internet use on household per capita income. The study found that Internet use can significantly increase the per capita income of households, and it is ‘pro-poor’. The marginal effect...

The Impact of the Beijing Winter Olympics on Regional Economic Development

Yunji Zhu
The driving effect of post-Olympic venues and ice-snow tourism on the local economy is a critical issue in policy analysis and theoretical research. Building on the existing literature, this paper employs the Difference-in-Differences (DID) method to examine the economic stimulus effect of the 2022 Beijing...

Circular Economy in the Automobile Sector: A Comprehensive Analysis of End-Of-Life Vehicle Recycling Through Tata Motors re.wi.re Initiative in Guwahati, Assam

Arpee Saikia, Mamoni Begum, Diganta Munshi
This study explores the implementation of Circular Economy (CE) principles within India’s automobile sector through the formal recycling of End-of-Life Vehicles (ELVs). Focusing on Tata Motors’ Re.Wi.Re (Recycle with Respect) facility in Guwahati, Assam, the first structured scrappage unit in Northeast...
Proceedings Article

Exploring Event-driven Opportunities of the Beijing Winter Olympics based on Event Study

Siyu Zheng
Olympic Games are mega sports event capturing global attention that serves as the core discussion to measure the economic impacts. This paper focuses on the 2022 Beijing winter Olympics by applying event study to 9 local partners of the game. According to the analysis, while no significant abnormal return...
Proceedings Article

Experimental Study on the Wind Stability of Tongtai Bridge

J.C. Xun, Q. Zhao, H.J Gao
For oblique arch, curved beam, space oblique composite system of suspension bridge, whose force transmission path and spatial stress is complex, robustness characteristics is strong, and no engineering experience can be used for reference. In order to analyse wind resistant performance of the Tongtai...