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6430 articles

Is Confucianism a Panacea for Improving Financial Reporting Quality? Evidence from China

Yalin Lu, Zhong Ma
The study breaks the inherent perceptions of Chinese Confucianism and discovers the shackle effect of Confucianism on financial reporting quality. Further analysis suggests that Confucianism intensifies the manipulation of actual business activities. The shackle effect of Confucianism is more prominent...

Impact of Financial Performance and CSR Disclosures on Consumer Goods Industry Companies

Aminah, Djoko Suhardjanto, Rahmawati Rahmawati, Jaka Winarna
This paper aim to examine the influence of financial performance and disclosure of corporate social responsibility on the market value of consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2019–2020. The investigation utilizes secondary data extracted from annual financial...

Business Valuation of Microsoft Corporation: Based on the DDM Model and the FCFF Model

Yiying Lu
Since the four Industrial Revolutions brought people mechanisation, electrification, digital manufacturing technology, and smart production, more attention has been paid to technology. Moreover, developing technology has become the top priority in the modern world. The appearance of Microsoft Corporation...

Lean Six Sigma Implementation and its Challenges in Malaysian Plantation Company

Siti Salimah Jalal, Mohamad Hafiz Rosli
Lean Six Sigma (LSS) combines the two approaches to increase production, customer satisfaction and cost-effectiveness. LSS increasingly being used by multinational corporations (MNCs) around the world to increase performance and optimize value-added time. The implementation of LSS presents challenges,...
Proceedings Article

Nanometer SiO2 Antireflection Coating for Solar Modules

W. Wei, X.N. Zhu, Y. Zhao, Q. Wu
In the applications of solar cells, reflection is an unwanted loss process. Using antireflective solar glass can improve the generating efficiency of solar cells. Here the design, synthesis, modification, and characterization of the nano antireflective film for solar modules are reported. Nanometer SiO2...
Proceedings Article

Analysis and Forecasting of Management Decisions in Commercial Real Estate Management

Varvara Spirina, Alexander Alekseev, Alexandra Andronova
The relevance and necessity of the problem of forecasting management decisions in the field of commercial real estate management is shown. A modified Huff model which is used to predict attendance commercial real estate and consumer appeal is shown. The main feature of the proposed model is its versatility...

The Adaptation of Jago Temple Bas-Relief into Children’s Literature

Nanang Bustanul Fauzi
Everything left by ancestors in the form of moral teachings, values, and philosophical reflections will be very useful for future generations. However, centuries later, these relics are no longer known by the younger generation. Everything involved it will certainly be unique character and become the...

Language Behavior of Malay Society in Barus

Roma Ayuni A. Loebis
This research analyses and discusses “refusal strategies”as the reflection of language behavior and socio-culture of language society in Barus which has multi-languages such as Minangkabau, Batak and Aceh, also coastal ethnic languages as Malay root language.”Refusal strategies” is not only a part of...
Proceedings Article

A Study on the Assessment and Status Quo of Environmental Information Disclosure in China’s Automotive Industry

Linfeng Lu, Ting Zhang, Jia’ang Li, Huanran Liu, Mingnan Zhao
The environmental information disclosure system has now been an effective instrument for the international community in environmental governance, and means a lot to businesses in terms of green transition and ESG and sustainability. This paper takes a hard look at the management status and performance...
Proceedings Article

Research and Application of Digit Recognition Based on K-Nearest Neighbor Classifier

Bolin Lu
The electrical or mechanical translation of pictures of typed, handwritten, or printed text into machine-encoded text is known as optical character recognition (OCR). Pattern recognition, artificial intelligence, and computer vision are all areas of study in OCR. Early iterations operated on one typeface...

Executive Compensation Stickiness and Value Creation: Evidence from Chinese State-Owned Listed Enterprises

Bingshi Zhang, Ting Chen
The phenomenon of executive compensation stickiness in state-owned enterprises reflects a lack of contract effectiveness and has a significant impact on firms’ value creation capacity. This study constructs a panel dataset covering state-controlled A-shares listed companies in China from 2010 to 2022,...

The Use of Politeness in Online Merchandising Businesses from the Perspective of Geoffrey Leech’s Politeness Principle

Huanzhang Lin
With the development of online merchandise, more and more trades and deals are completed through online means via electronic devices. At the end of last century, Geoffrey Leech illustrated his Politeness Principles briefly known as six main maxims as “Tact, Generosity, Praise, Modesty, Agreement and...

Study on the most important function of evaporation duct Model A

Bin Tian, Shi Wang, Hao Cha, Ling Han, Yu-juan Cui
The non-dimensional gradient function and stability amendment function of evaporation duct models are very important in calculating atmospheric modified refractivity profiles. It is proved that stability amendment function of Model A used in unstable conditions is not the integrated form of non-dimensional...
Proceedings Article

The Solution for Variation of Renewable Energy Generation

Weizheng Kong, Yunqi Zhao, Lin Liu, Lu Xing, Dong Zhang
The renewable energy generators have the feature that varies as weather changes. The fluctuation of the power output will break the balance of supply and demand among the electric power grid, bringing risk to the whole power system. In March 20, 2015, total solar eclipse caused a sudden drop and then...
Proceedings Article

Research on the Damage Assessment of Carbon/Epoxy Composite Laminates at Different Impact Energy

Aying Zhang, Haibao Lu
The influence of the impact energy on the impact damage of the carbon fiber fabric reinforced epoxy composites laminates was investigated. Impact tests on the carbon/epoxy composite laminates with the size of 600 mm×700 mm were conducted with different the impact energy levels from 5 J to 65 J at the...

The Application of Smart Class in Experimental Teaching of Foreign Language

Aiwu Lu
Since the National Ministry of Education issued and implemented the “College English Curriculum Requirements” in 2004, the reform of college English teaching has been constantly deepened, and colleges and universities have generally implemented English experimental teaching based on computer and network...
Proceedings Article

Review of Monitoring and Warning Methods for External Damage Protection of Overhead Transmission Lines

Yongling Lu, Chengbo Hu, Jiayuan Xu, Song Gao, Fengbo Tao, Zhicheng Zhou
With the rapid development of economy and power grid, contradictions continue to increase between overhead transmission lines protection and construction, more and more fault trips occur caused by external damage, monitoring and warning methods for external damage become very important to guarantee the...
Proceedings Article

Research into Differential Threshold of Packaging Design

Xingguo Xu, Zongye Lu
There are four prerequisites to successfully sell a product. The first is that that product packaging should successfully attract customers. After customers are attracted by the product package, they can have a good impression of the product. Customers become interested in the product are a necessary...
Proceedings Article

Key Risk Factors Assessment for Metropolitan Underground Project

Shih-Tong Lu, Cheng-Wei Lin, Hsin-Lung Liu
Underground construction project in metropolis is more dynamic and risky. A key risk factors analysis will give project contractor a more rational basis on which to make decision. This study applies the fuzzy preference relations to deal with the degree of impact and rank for the main risk factors of...
Proceedings Article

Using P-wave Velocity to Monitor the Early Hydration Process of Cemented Paste Backfill for Disaster Prevention and Prediction

Zixuan Qing, Ying Shi, Sicheng Lu, Ruiyang Nie
Cemented paste backfill (CPB) is a widely used filling material in mine backfilling and underground engineering. Understanding the hydration process of CPB is essential for ensuring its stability and safety. The study utilized P-wave velocity to characterize the early hydration process of CPB. Three...

From Fuzzy Models to Granular Fuzzy Models

Witold Pedrycz
Pages: 35 - 42
In this study, we offer a general view at the area of fuzzy modeling and elaborate on a new direction of system modeling by introducing a concept of granular models. Those models constitute a generalization of existing fuzzy models and, in contrast to existing models, generate results in the form of...
Proceedings Article

Exploration of Product Design Mode under Low-carbon Concept

Ying Gao
in recent years, product design concept has extended and expanded continuously. People's attention to low carbon concept improves gradually. In particular, the concept of low carbon and environmental protection starts to fuse in product design so as to improve environmental protection idea of products,...
Proceedings Article

The Construction of Smart City Based on SoS

Han hua Lu, Fei Guo, Feng Huang, Ren de Chen
Because of its promotion in social development, Information Communication Technology (ICT) is drawing attention globally. As a result, the development of Smart City in our country is coming to the forefront. Correctly understanding the essence of Smart City is crucial for its development. In this paper,...

The Separation of Agricultural Household-Evidence from China

Chen Lu, Yuyu Wang
By using the CHIPS (2002) data, this paper applies the empirical model developed by Benjamin (1992) to test the separation of households’ consumption and labor supply considerations. Our empirical results show that only the household with medium size of land in east China cannot be excluded from the...
Proceedings Article

Study on How to Achieve 2030 Carbon Emission Peak in Power Sector

Lu Xing, Lu Cheng
China made a commitment in Sino-US Joint Statement on Climate Change that its carbon emissions will achieve the peak around 2030, and the percentage of non-fossil energy in primary energy consumption will reach 20% then. This paper aimed to analyze the how the targets could be achieved by the transition...

Brief Discussion on the Relation Between Lu Xun and Rural Literature

Muhammad Ali Elzayat
The relation between Lu Xun and Rural literature is the main focus of this paper, through which we will navigate through the definition of rural literature, then to Lu Xun's life and how it shaped the way he see rural areas, finally we will investigate Lu Xun's characters, narration etc. from rural literature...

The Economic Impact of Indonesia-Bangladesh Preferential Trade Agreement

Devina Cieny Juventia, Eka Choirulina, Yucky Anggun Anggrainy
This study aims to review the economic impact of PTA and arrange indications of product requests/offers. The methods used are Revealed Comparative Advantage, Trade Complementary Index, and Partial Equilibrium. The study found that the TCI for Indonesia is 18,4 while Bangladesh is 3,31. Here, Indonesia...
Proceedings Article

Modeling and Simulation of an Improved Impact Force Model for Mechanical System

Xupeng Wang, Xiaomin Ji, Lu Wang, Dingjun Wang, Bimeng Han
Impact is universal phenomenon in mechanical system with clearance. In order to accurately describe the effect of impact between journal and bearing in clearance joint, an improved contact force model is presented in this work, which assumes the coefficient of restitution during impact is varied, and...
Proceedings Article

The Set of Fuzzy Time Series Forecasting Models Based on the Ordered Difference Rate

Chengguo Yin, Hongxu Wang, Hao Feng, Xiaoli Lu
Song and Chissom established fuzzy time series forecasting model in 1993. Stevenson and Porter improved the forecasting model of Jilani, Burney, and Ardil in 2009, and researched the forecasting problem of enrollments of the University of Alabama 1971–1992. Although they obtained the best prediction...

Family Climate and Job Performance: The Role of Family-to-Work Enrichment

Chang Su, Mingjian Zhou
This study reviews empirical studies on family-to-work enrichment since the year of 2006, when the theory of work-family enrichment was first proposed. In this article we propose a model and offer a series of research propositions that identify the relationships among family climate, family-to-work enrichment...

An Analysis of Condolences Speech Act by Indonesian Adolescents

Diah Nurlianingsih, Ernie D. Ayu Imperiani
This study aims to identify strategies in condolence expressions and explain the effect of power and distance on the choice of condolences strategies used by 20 Indonesian adolescents at the age of 11 to 19 years old. The study was employed by using a qualitative descriptive method. In the form of discourse...

The Application of OBE in Business Education

Min Lu, Chao Li
It is not only the policy guidance of China’s higher education but also the internal demand for the development of colleges and universities to comprehensively improve the level of specialty construction and accelerate the connotation construction. This paper attempts to use the OBE education concept...

A Survey Report on the Improvement of Pragmatic Competence Under the Circumstances of Smart Learning Environment

Xiuxian Mo, Lixiang Lu, Fangting Liu, Yuwei Qin, Lanlan Liu, Lu Wen
This study adopts the method of questionnaire to research the improvement of college students’ English pragmatic competence on the effect of online course learning platforms and APPs and so on. The results show that college students are more inclined to use APPs for English learning, and their English...

Discord to Support Synchronous Communication in Distance Learning

Barnad Barnad
Distance learning is an option for the learning process during the Covid-19 pandemic. Most education providers in Indonesia are still low in understanding and experience in implementing distance learning. Polytechnic of UBAYA Surabaya has implemented distance learning in the two semesters. The learning...

Comparative Study on the Irrigation Water Quality Standards in China and Australia

Yiwei Bai, Lu Zhang, Yanzheng Liu, Xiaochang Wang
Water quality standards for irrigation are crucial to ensure the safety of cultivated land, groundwater and agricultural products. The comparative study in Sino-Australia was conducted based on the specific requirements of Standards for Irrigation Water Quality (GB 5084-2021) and Guidelines for Irrigation...
Proceedings Article

Research on Performance Evaluation and Influencing Factors of County-Level Highway Maintenance Projects

Xueqian Niu
To address the issues of ambiguous performance evaluation and difficulties in identifying key influencing factors within county-level highway maintenance projects, this study constructs a performance evaluation indicator system encompassing five dimensions: technical, economic, social, environmental,...

An Integrated Neurogenetic and Linguistic Framework for Understanding Sentence Processing

Chaoyue Lu
The sentence processing mechanism is a complex cerebral function and involves multiple factors at the genetic and experiential levels. This article presents a coherent model (namely, the FOXP2 and ROBO1 model) that integrates the genetic architecture, comprising FOXP2 and ROBO1 variants, and in analogy,...
Proceedings Article

A pilot study on a new image enhancement method using spatial statistics

Tzong-Jer Chen, Xiu-Juan Deng, Yue-Ran Lu, Wei He, Gaofeng Che, Sixian Niu, Ronghui Lu
The unsharp masking method is a well-known approach for image enhancement but is very sensitive to noise. Low pass filters are usually employed to suppress the noise, but often lead to the blurred edge. To overcome these problems a sharping algorithm for digital images based on spatial autocorrelation...
Proceedings Article

A Study on Stock Dividend of Chinese Securities Market

Xiaoguang Lu, Yanru Li, Licheng Qian
Based on related dividend theories, this paper uses the empirical data of Chinese securities market, constructs the sub-portfolios which consist of three samples including stock dividend, cash dividend and non-dividend and studies the return of these three types of sub-portfolios by co-integration model...
Proceedings Article

Effects of super absorbent polymer on low temperature stress of plant

Xing Ma, Kan Liu, Junjiao Quan, Xiaoping Lu, Bo Wang
With the increasing of the application of super absorbent polymer (SAP) used on turfgrass, the characteristics of turfgrass development were significant influenced by SAP. This paper studies effects of SAP on cold resistance characteristics of turfgrass. The main results are as follow. Low temperature...

Understanding Creolized Text in the System “Author-Reader” on the Example of Texts with Graphic and Realistic Images

Dmitrey Merzlyakov, Ekaterina Ignatova
The article reveals the question of the influence of images on the understanding of the creolized text. The article provides theoretical and experimental substantiation of the position of images in "author-reader" communication, and draws an important conclusion that images are the predictors of understanding...

The Rationality and Outlet of Education in Modern Private Schools

Yuyang Liu
At present, in those big cities like Shanghai, Shenzhen, Beijing and other places, the modern private school teaching mode has aroused widespread concern in the society. On the one hand, it is reasonable to carry forward the Chinese traditional culture, promote the distribution of educational resources...

An SLM-model-based Empirical Study on the Coupling Induction between Technological Innovation-Oriented Resource Allocation and Trade Growth from the Perspective of Supply-side Management

You Yu Cong, Yi Lu Xia
The optimal allocation of resources driven by technological innovation not only optimizes the spatial structure of foreign trade economic system, but also promotes the expansion of trade economy through technological innovation-driven resource allocation optimization. The technological innovation-driven...

What Constrains Your Choice?

A Quantitative Research on the Impact of Gender Stereotypes on Major Selection

Jieying Peng, Yifan Wang, Runqiu Wu, Mengyao Yuan
This paper explored the impact of gender stereotypes on Chinese high school students’ and college students’ professional choices. The quantitative study used a questionnaire in Wenjuanxing and collected 316 valid responses to identify what kinds of factors will affect students to determine their specialized...

Behavioral Study of Family Educational Cooperation on Preschool Children’s Language Skills Development

Chuting Duan, Hantong Zhao, Xiangning Zhang, Yuting Lu
The process of global economic integration has accelerated with the emergence of the knowledge-based economy and the information age in the twenty-first century, competition, cooperation, and exchange among nations in the political, economic, cultural, and military fields have increased and deepened,...

An Anti-Fragile Personality in The Relationship of Transformational Leadership to Innovation Performance in Black Swan Events to Overcome Cynicism About Organizational Change

M. Trihudiyatmanto, Ari Pranaditya, Heri Purwanto, Alfian Yuda Prasetiyo
In order to sustain organizational growth amidst a volatile environment, organizations need to establish robust systems for innovation and adaptation to withstand threats and stressors, such as anti-fragility. The COVID-19 pandemic, often referred to as a “Black Swan Event” by some scientists, has upended...
Proceedings Article

Local Scouring around Piers of Palu I Bridge

Sri Warliawati, Andi Rusdin
The purpose of this research is to know the river bed change and scour that occurs around bridge pier of Palu I. The method used in this research is simulation using HEC-RAS software. This simulation is done with river topography and geometric bridge as geometric input, average discharge as upstream...
Proceedings Article

Leukemic Extracellular Vesicles as Drivers of a Pro-Inflammatory Niche

Vishakha Kasherwal, Vaijayanti Kale, Anuradha Vaidya
Acute myeloid leukemia (AML) cells often display resistance to conventional chemotherapy, partly due to the influence of AML-derived extracellular vesicles (AML-EVs). These vesicles, including microvesicles (MVs) and exosomes (Exos), play key roles in leukemic progression and bone marrow (BM) niche remodeling....
Proceedings Article

Design and Implementation of a 6-DOF Intelligent Single-arm Robot

Feng Chen, Chao Lu, Yunhong Ma, Xuesi Li, Xiaojin Chai, Shixiong Wang
The design and implementation of single-arm robots are crucial offshoots of modern industry. It is of great significance that the device mentioned above could replace people to complete a great deal of complicated and dangerous industrial operations. Instead of the analysis and the introduction of the...
Proceedings Article

Isolation and Bioinformatics Analysis of Zma1158 Protein

Kadier Yibadaiti, Yiyi Zu, Jinbao Pan, Qingpeng Sun, Min Lu
Zma1158 protein, consisted of 386 amino acids, was analyzed by bioinformatics tools. The result showed that Zma1158 was a typical NAC transcription factor in maize, and it may involve into abiotic stress response for the stress related cis-elements that detected in the promoter region of Zma1158.