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CPA audit is a very important but comparative difficult content of the professional courses in the CPA teaching orientation in Accounting major. At present, in the professional teaching process of CPA, what has been instructed is the audit related theories with the teacher as the class subject and students...

Badung is one tourism destination in the island of Bali. The number of tourists visiting the Badung regency in 2013 is more than 1 million tourists. Badung regency has a very diverse tourist attractions ranging from natural resources and man-made resources. Currently it has many emerging water park in...

The most used renewable energy in Indonesia comes from hydro energy. The hydro energy available in Indonesia is around 75,000-76,000 MW. Of the total available water energy in Indonesia, there is only about 3.783MW to power for large-scale power plants and about 220 MW for small-scale power plants. One...

The article develops an algorithm for optimizing the orders portfolio of iron and steel companies based on marginal profitability analysis, which allows one to reduce "overproduction losses" of rolled metal products, as well as losses for carrying out the calculations - "expectation losses", in conditions...

A set of time series forecasting models based on difference is proposed (SD). For a time series, it can select the best time series forecasting model in SD by using the automatic optimal search method. For example, when forecast enrollments data of University of Alabama in 1971~1992, it can select the...

Applied linguistics is an interdisciplinary subject and has wide development prospect. This paper will focus on research status of applied linguistics to carry out detailed discussion and analysis, infer its development trend according to its origin, subject nature and research scope and finally summarize...

The effects of Er and Zr on the precipitation and recrystallization of Al-Mg alloy was investigated using hardness testing,optical microscopy and transmission electron microscopy. The results show that Al-Mg-Er-Zr alloy has a markedly hardening effect during isochronal annealing. The recrystallization...

This research project intends to adapt existing methods for the identification of work processes in selected occupations and existing methods for work process analysis in order to draft a toolbox for occupational analysis. The research most likely will include three methods, namely occupational sector...

At present, the individual users use ADSL dial-up Internet access methods, but due to the copper price too high, broadband couldn't be more improved, the copper is bound to be abandoned by the society. Some new network providers and operators provide active optical fiber to the community. Due to the...

The CdxZn1-xS thin films deposited by CBD technique onto bare glass substrates. The synthesized thin films are studied the morphologically. Zn doping has significant effect on the surface morphology of thin films. The observed difference in initial and final atomic percentage from EDAX data of the composition...

In this paper, the panel smooth transition regression model was used to analyze the relationship between financial development and economic growth empirically. The paper mainly studied the effects of proportion of total loans of regional financial institutions in GDP on the output elasticity of capital,...

The structure parameters of a new heterocyclic aramid fiber (F-3B) and the Kevlar-49 fiber were characterized using wide-angle X-ray diffraction (WAXD) in detail. The tensile strength and modulus of aramid fibers were determined by monofilament tensile experiment. And the correlation of structure parameters...

In order to automatically measure the coordinates of the bullets impacting with high degree of accuracy and in non-contact way, we designed a multi-parameter laser test system, of which operating principle, structure and composition, and design points are elaborated in the paper. This system can accurately...

Chinese piano music was established on the base of the national music system, including silent mode, and horizontal melody thinking etc., and thus has different performing methods and techniques with western piano music. For example, on the performing methods of fingering, key touching method and pedaling...

The purpose of experimental research by the authors is to identify and experimentally test a set of conditions that ensure the effective formation of economic knowledge of entrepreneurs. Tasks - the organization of the most effective forms of assistance to small and medium-sized businesses. The urgency...

This research is motivated by savings products, prices, places, promotions, people, processes and physical evidence owned by PT. BPR Batang Kapas toward the customer's decision to save money is still low and the balance of savings obtained from bookkeeping still has an up and down (fluctuating) status....

This study aims to find out how the implementation of Cooperative Learning learning models of Think Pair Share type is to increase interest in learning Geography and to determine the effect of the application of Cooperative Learning learning models of Think Pair Share on the interest in learning Geography...

Denpasar and Yogyakarta are two among five gastronomy destinations being promoted by the government of Indonesia to the international tourist market. This research aimed to analyze the effects of culinary experience quality towards tourists culinary experience satisfaction and destination experience...

In the digital age, people's life has changed dramatically. Personal owned electronic devices are increasingly encroaching on people's lives, making people gradually move away from public areas, and think independently. Due to the progress of science and technology in the digital age, people are able...

This paper discussed about the terrorists’ ideology that affected their family. Therefore, it is important to do a logical education based on the Qur’an that has taught people to think logically and critically in responding to the problems among the humanities. The study used a qualitative method with...

with the continuous improvement of China's economic level in recent years, China has entered the market economy era. With the advent of the era of market economy, the government's economic management function has greater challenges. Naturally, it also has a new direction in orientation and is realized....

This research featured the development of Seni Tarling in Cirebon. As a special Panturas art, Seni Tarling has already been change caused by the transformation in textual and contextual aspect. There is fast transforming and changing of Seni Tarling in Cirebon, so it is interesting to be research. Based...

Mathematics is a compulsory subject for both elementary and high school students. The materials covered in this subject, which are mostly abstract with numbers and verbal symbols, have made it seem very hard to learn. In addition to its abstract characteristic, the lack of understanding on the language...

The virtual room has made humans “insane.” They lose their consciousness on identities. It goes with the imaginative fantasy. They fight reality but deny the fact. The humanity side becomes apparent and fades with the paradox action. The production of texts, photo images, and audio visual made by anyone...

This research aimed at describing the implementation of microfinance in BUS and the application of intermediary social function of sharia bank. The method used descriptive qualitative approach about the implementation of microfinance in BUS in West Java with library research, documentation, and interviews....

The private sector is said to be the engine of economic growth for a country, especially, for developing economies. Ghana, discovering crude oil in commercial quantities in 2007 coupled with its new lower-middle income status in 2010, has become the focus for many investors. Meanwhile, the private sector...

The Beijing-Tianjin-Hebei region, as a regional economic growth pole in China, bears an important responsibility for China's economic development. Although the Beijing, Tianjin and Hebei a vein into the geographical, cultural and spatial location has certain correlation, and still there is a huge difference...

Based on the structural equation model and the characteristics of University Of Science and Technology Beijing(USTB), a graduate satisfaction evaluation model is constructed by using PLS estimation algorithm, and the fitting degree of the model is tested. It is found that the perceived quality has a...

The Chinese clothing retail industry has experienced the traditional retail stage, the big retail stage and the online retail stage, and is in full swing to construct the new retail at present. Since 2018, China's retail industry has begun to face a deeper challenge. Consumers are pursuing high-quality...

With the development of global supply chain, enterprises are more and more aware of the advantages of supply chain. In recent years, supply chain finance has become the focus of many logistics enterprises and financial institutions. In this paper, principal component analysis and logistic regression...

Cold chain logistics demands a high temperature standard during transportation. In order to ensure temperature requirement, a wireless sensor network used for cool box temperature monitoring and GPS location in cold chain logistics is presented in this paper. Wireless sensor module collects sensory data,...

Social media has become one of the primary sources of data which available for policy analysts and policymakers. As the evidence, active Twitter users are sending 500 million tweets per day containing thoughts, opinions, pictures, and other information. Social media offers new challenges related to how...

With the continuous deepening of quality education reform, the teaching methods of each stage is becoming more and more perfect, and the happy teaching method is gradually applied to the public sports aerobics course in colleges and universities, which has greatly improved the teaching value of aerobics....

How to provide a patient-oriented medical service in hospitals has been emerged as an essential issue in China. The current study aims to provide implementations for hospital managers to enhance medical quality by investigating the perceptions of nurses regarding patient safety culture. Sexton et al....

According to the requirement of high efficiency, convenience and accuracy for the robot, this paper presents a system of multi degree of freedom manipulator based on 12 Series MCU. Through the man-machine interface to control the robot joint motion of the motor, the panel shows the actual position of...

This study aims to identify the influence of work culture, competence and motivation on employee performance of Palm Oil Mill Telaga Hikmah partially or simultaneously. Variables being examined as factors that affect performance of employees (Y) were work culture (X1), competence (X2), and motivation...

In recent years, with the development of Digital Library and network technology, the reproduction of digital Resources of books and materials, such as the use of communication network, has become more and more popular. The copyright protection of digital library has also been paid more and more attention...

Abstract The technology was implemented through use of plastic cover and organic fertilizer dose. Experiment was conducted by using split plot design. The main plot consist of colors plastic cover, i.e. W1= Red color plastic, W2=colorless plastic, and W3= blue color plastic. Subplot was dose of organic...

Learning objectives are one aspect that needs to be considered in learning planning. In an effort to improve the quality of education, one important component in it is the curriculum. Therefore, the curriculum must be well developed and professionally developed. This study aims to find out how management...

With the maturity of China's Internet industry, the Chinese Internet industry has entered a new wave of mergers and acquisitions. This study takes the merger and acquisition case of the two largest online video companies in China as an example, Youku and Tudou. Its goal is mainly to analyse the motivation...

The government proposed the development mode of “Internet+” in 2015, which drives the prosperity of internet-related market in China. Rural market also becomes a “sweet pastry” of e-commerce enterprises in such a wave. In order to accelerate the expansion of rural e-commerce business, numerous famous...

This research aims to test the influence of size companies and the structure of ownership towardt aggressive tax avoidance in consumer goods companies were listed on the Indonesia stock exchange period 2010-2014. The research methods used purposive sampling, in company of consumer goods the period 2010-2014,...

Badan Penyelenggara Jaminan Sosial or often in short BPJS is a non-profit legal entity established in the framework of organizing social security related to health and employment. BPJS is in the form of the mandate Act No. 24 / 2011 About BPJS. Especially for BPJS Health, the purpose of this BPJS is...

The traditional role of a financial manager, based on securing sources of financing and cash management for the smooth running of a business organization, has changed significantly over the last decades. To a large extent, external factors have contributed to that; such as the globalization of financial...

Every company in Indonesia has an obligation to carry out a social and environmental responsibility, or on the other words it is known as Corporate Social Responsibility (CSR) as regulated in Law Number 40 of 2007 which concerns on ‘Limited Liability Companies’. The problem that arises is that when the...

The idea of partitioning the flow has been widely used by hydraulic researchers and engineers. Currently, researchers claim that their models for the division lines are valid and yield good agreement with the experimental data from a channel flow that has a flat bed. It is not clear whether their models...

Vegetation in river effect on flow and sediment transport. Based on the main research results, this paper divided the study of effect of vegetation on flow and sediment transport into three aspects: flow resistance, turbulence structure and sediment movement. The flow resistance is mainly affected by...

Under actual operating conditions, the yaw velocity of boom roadheader has direct influence on the efficiency and reliability of boom roadheader. The PID control method which uses neural network establish the intelligent control system of boom roadheader yaw, based on the MATLAB surface fitting technique,...

In recent years, the cross-border e-commerce has been developing rapidly while the cross-border clothing industry remains the blue ocean. The "NetEase Xiupin" which focused on the field of clothing drew the public's attention at the early stage, but ended up in a failure a year later. This paper intends...

Social science education has the goal of preparing students to be good citizens. The subject of social science learning is social and cultural life. Indonesia is a multicultural country; every region has culture and tradition. Modernization and development of science have influenced the existence of...