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This study aims to examine the effect of Work Family Conflict (WFC), Work Family Enrichment (WFE), and Family Friendly Policies (FFP) on job satisfaction at KPPD Samsat Kulon Progo. The method used was saturated sampling with 50 employees as respondents, and data were collected through questionnaires...

The article presents the problems of labor evaluation and factors of salary increase in the Russian Federation in general and in the Chelyabinsk region in particular. In addition, a comparison is made between the size of remuneration for various branches of the economy in the Chelyabinsk region, as well...

Circumcision is a minor surgical that will be experienced by every child, especially a Muslim child because It was related religious commandment with. Most children appear to be quite anxious about circumcision. Virtual Reality (VR) Distraction is one of the methods of Researcher to relieve anxiety level...

Tourism is one of the world’s largest industries with the capacity to absorb a large workforce, increase income, and contribute significantly to national revenue. As a major global industry, its development is expected to drive economic growth and improve local welfare. Tourism requires comprehensive...

This study review about research tax compliance behavior to challenge in achieving tax target. According behavioral approach that any behavior can be learned. Humans are able to reflect on their own behavior, and can manage and control their behavior and can learn new behaviors or can influence others....

This paper analyzes the influencing factors of tax revenue from an empirical point of view, adopts the principal component analysis method to reduce the dimension and simplifies the regression model, and on this basis introduces the BP neural network method to predict the tax revenue. The empirical research...

City road dust was one of the main sources of PM10. In this paper, roads were classified into four types: expressway, trunk road, secondary trunk road and branch road. Dust samples were collected from 17 representative roads of Shijiazhuang city, and were analyzed by laser particle size analyzer. And...

The article describes the peculiarities of market consumption of goods and services of representatives of «generation Z» in the era of digitalization. The methodological basis of the article is the work of Strauss and Hove's Theory of Generations in the United States, as well as Mark Prensky's research...

There search purpose is to acknowledge the development of the students learning result by applying cooperative learning method. The method used in this thesis is using Systematic Literature Review method. The data sources used in this article are using google scholar in the last 5 years which used mathematic...

Public transportation in the Philippines is multimodal and demand-responsive, yet commuters lack access to real-time, reliable route information. Existing navigation apps like Google Maps and Waze cater primarily to private vehicles, while local alternatives such as Sakay.ph and Moovit suffer from outdated...

The community phenomenon captures business opportunities existing around the centers of Higher Education. One of which is renting rooms with VIP facilities to attract prospective tenants. The purpose of this article is to analyze the room owner’s compliance in reporting and paying income tax from room...

Teaching a foreign language at a vocational institution of higher education is a unique process in terms of its educational opportunities and challenges. In general, learning in vocational education aims to develop practical skills in specific disciplinary knowledge, to master standardized competency...

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....

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...

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...

The innovation-driven development strategy is now firmly rooted in people's minds. As an important carrier of innovation, enterprises need to improve their economic benefits through technological innovation. By looking up the data and comparing the fiscal policies implemented by the developed countries...

The aims of this study was a) to analyze the factors that affect the performance of production of white cigarette industry, b) analyze the factors that affect the performance of the consumption and c) simulate, if the government a tax increase of 5 percent or 20 percent of the performance of the industry....

A blended learning strategy in the form of a mixture of synchronous and unsynchronous lectures in engineering mechanics course is described in this paper. The asynchronous lecture has been utilizing by the Andalas University online facilities, namely i-learn. The video of the lecture contents was also...

The purpose of this article is to review the utilization of Augmented Reality (AR) in foreign language learning. This article particularly reports on the results of review of several journal articles related to AR as a medium for learning foreign languages at all levels. The reviewed articles were published...

The government reform objective of constructing service-oriented government clearly set by the CPC Central Committee is the inevitable result to meet the development of social economy in the case of according to the international background and the current domestic social environment. Since the tax sharing...

In the past three decades, China's public finance has gradually changed from a fiscal system that adapts to the planned economy to a fiscal system that adapts to the market economy. However, the development of the public finance system in China is still not perfect. In this regard, this paper analyzes...

In the context of the comprehensive implementation of the “two-invoice system” reform, the impact of the “two-invoice system” on the tax risk of pharmaceutical manufacturing enterprises is studied by using the financial data of China’s Shanghai and Shenzhen A-share listed companies in the pharmaceutical...

Since the enactment of Law Number 6 of 1983 concerning general provisions and taxation procedures, the Indonesian taxation system absolutely adheres to the self-assessment system which is then marked as policy reform. The change of the taxation system is due to the lack of effectiveness of the procedures...

With the development of our economy, tourism has become the important pillar of the tertiary industry in our country, overseas tourists shopping drawback system as an important innovation of tax system. For Hainan tourism international popularity, give full play to Hainan's geographical and resource...

This study aims to determine the legal implications after Indonesia signed a Multilateral Agreement between authorized officials (Multilateral Competent Authority Agreement) on the Automatic Exchange of Financial Account Information (AEOI). The agreement requires the government to make regulations that...

When firms increase the amount of debt in a situation with corporate tax, the amount of the tax shield and the cost of bankruptcy increase. The tradeoff theory of capital structure states that firms choose their target debt ratio to maximize the value of firms. The problem is that the target can not...

This paper selects the panel data of 31 provincial-level cities from 2000 to 2020 as samples, and the results show that the total tax competition has a significant inhibitory effect on regional scientific and technological innovation, and foreign direct investment has a significant role in promoting...

Students and teachers were part of the education system that couldn’t be a part of each other. To engage the student to learn, the teacher needs to motivate them with several online strategies. Here, the teacher has to know the student characteristic, background, and any other supported data that can...

Brexit has given rise to the sharp reaction in the financial market, substantial depreciation of the pounds, and the lowering of the British sovereign credit by the major global credit rating agencies. Aiming at the "Black Swan Event" of Brexit, this paper applies comparative analysis, induction, and...

According to structural characteristics and repair process of Urban Mass Transit Train bogies, A method of designing of virtual overhaul Teaching System is put forward combining 3D bogie modeling, virtual scene created and Human-Computer Interaction technology, that is Pro/E as a tool for 3d assembly...

The Covid-19 pandemic has caused the learning system from elementary to tertiary level to change using distance learning. This causes all stakeholders need to master digital devices so they can follow the learning well. The digital abilities of students as learning subjects are on the spotlight because...

The arrival of the Covid-19 Pandemic was never imagined at all. Moreover, then this pandemic swept across the world. There is almost no country that is not affected by this pandemic. The first patient announced by the President of the Republic of Indonesia, Joko Widodo, came from Depok, on March 2, 2020....

This study aims to objectively obtain information about online learning activities among Vocational High School (VHS) students. The method used in this study is descriptive method in the form of survey research with data collection tools through distributing questionnaires using Google Forms. The total...

The firm value reflects the welfare that can be enjoyed by its stakeholders, especially by its shareholders. Financial and non-financial factors influence firm value. This study examines the effect of the firm's financial and non-financial factors on firm value. In addition, it analyzes whether...

This article is devoted to the relevance of the development of the agro-industrial complex of Russia as one of the most important sectors of the country’s national economy, the functioning of which is a decisive condition for ensuring the food security of the Russian Federation. The relevance of food...

Due to the development of the economy, people’s environmental awareness and the responsibility of being a global citizen has significantly raised. Therefore, energy transition is taken into account to reduce carbon emission and achieve sustainable development. Among all these, the electrification of...

This study aims to describe the audience language response and attitude on the Napak Tilas program on Garuda Radio Visual 105.5 FM Bandung. Language attitude in question consists of language devotion, language pride, and awareness of language norms. A qualitative descriptive approach was used, and the...

According to the provisions of the accounting standard for business enterprises, under the same control enterprise merger and not under the same control enterprise merger accounting methods are different. At the same time, processing of the tax law are also different. Understanding the difference of...

This study aimed to know the teachers’ understanding of an Independent Curriculum’s concept, the implementation of an Independent Curriculum in the classroom, efforts to implement an Independent Curriculum, and the obstacles teachers face in implementing an Independent Curriculum. This study used a quantitative...

The method for stimulating small businesses (simplification of accounting and taxation systems) is described. The contribution of business entities of the Russian Federation, that applies special tax regimes to the formation of tax revenues of the state budget, is studied. It is revealed that this contribution...

This paper systematically reviews and combs the existing research results of related scholars both at home and aboard, finding out that there are notable financing constraints on enterprise R&D, and the development of financial market can alleviate the financing constraints of R & D. However, most literatures...

In order to alleviate the pressure of SMEs' green innovation costs and promote ESG behavior improvement, this study focuses on digital finance and government policies, and constructs a network game model with SMEs, financial institutions and the government as the main bodies. The simulation results...

This paper uses the panel data of China A-share listed companies from 2009 to 2019 to calculate the manipulable accruals and explore the impact of corporate earnings management on the stickiness of income tax burden. The empirical results show that for every 1% increase in corporate profit before tax,...

In order to promote copyright securitization as an important way of financing for the science and technology innovation industry, the legal framework of its SPV should not only have the general functions of asset securitization SPV legal framework, but also have special functions to prevent the unique...

Cloud computing, explicitly using Google Docs, is crucial in creating high-quality and cohesive group research reports. This is made possible by enabling collaborative writing, allowing students to collaborate on assignments virtually, regardless of their location and schedule. However, there has been...

Taxation department of Pakistan collects and keeps record of legislated taxes imposed by governments. Pakistan is among those countries which still maintain records of taxations in registers, thus maintaining immutability of records is really hard. Tax records have great risk of being lost or altered...

This research aimed to develop physics learning tools (syllabus, lesson plan, student worksheet, material) based on Problem Based Learning assisted by Google classroom on Momentum and impulse that are suitable for use in learning. This research was a research using 4D design. The stages consisted of...

This study aims to see the relationship between job type and the knowledge about Islamic financial institution products, either directly or through the intervening variable of smartphone usage. It also explores the role of religion as a moderating variable between these two aspects. The data were collected...

Actually the office choice in the form of virtual office is not merely matter of land limitations and the impact of information and communication technology development. Juridical problem of virtual office for the company is matter of the company domicile that regulated in the Law on Limited Liability...

The study aims to analyze the causality relationship of investor sentiment and stock returns during a pandemic. This research is important because the massive impact of the pandemic in various sectors has caused changes in investors’ financial behavior, including an increase in covid 19 keyword searches...