Search all articles

The study deals with the viability of replacement of the impairment only approach in goodwill accounting with the combination of amortization and testing for impairment, the idea of which is being proposed in recent years. It is hypothesized that the method of writing off goodwill acquired affects insignificantly...

Advances in Science and Technology have a significant impact on the life line of society. One of them is social media that makes communication easier. Social media is no longer a new thing in the community. Starting from adults, teenagers, children to toddlers now have social media accounts. Like Instagram,...

It is of great significance to reduce the blindness and the losses for investors to invest in listed companies with large stock dividends. Based on the characteristics of investors and listed companies in Chinese stock market, the motives to implement large stock dividends policy of listed companies...

At developing of website always come across some problem of file uploading .There are very complication to use some scripts dealing with this problem. In this paper we introduced a way of uploading file which edited with VB.NET. We emphasized to discuss the theory of uploading file which edited by VB....

This research applies a Monte Carlo simulation approach to analyze financial risks in an industrial rooftop solar power project, aligning with global energy transition goals and the net-zero commitment by 2050. Evaluating risk exposure is crucial for industrial enterprises adopting onsite renewable energy....

For the power system economic dispatch problem, this paper takes the power system generation fuel cost as the objective function, and take into account the net loss of the power system. At the same time, it neglects the valve point effect in the process of the generation and establish power system model...

The EVA evaluation system has been widely used abroad as an efficient approach for evaluating the enterprise performance. It can provide more concise and precise performance evaluation criteria, enabling managers to make more precise decisions, thus EVA has received more and more attention. This paper...

A novel sliding cable element that takes friction into account is presented to solve the analysis problem, such as the slider reefing parachute systems, the suspended cable systems and the space net systems. According to the force analysis of the slider point, a formulation is obtained, which aims to...

The article presents the main methods of economics decision-making. The emphasis in work is made on the classification of such methods to describe the specifics of each group of methods using for different primary conditions of decision-making. The basis of the proposed approach to the classification...

This study aimed to obtain the empirical evidence about the effect of Good Corporate Governance (GCG) on financial performance with Net Working-Capital Turnover as a mediating variable among family-owned manufacturing companies listed in Indonesia Stock Exchange in the period of 2016 - 2018. This study...

Though deep autoencoder networks show excellent ability in learning feature, its poor performance on test data go against visualization and classification of image. In particular, a standard neural net with multi-hidden layers typically fails to work when sample size is small. In order to improve the...

Based on Visual Studio platform, in ASP Net framework, using C# language to complete the construction of Higher Vocational English online learning system, and improve the deficiencies in the current higher vocational English education and teaching process with the functions of online learning, key exercises,...

In the context of the digital economy, business processes are constantly changing, increasing the difficulty of enterprise management and increasing operational risks. This article combines random Petri nets and takes after-sales maintenance scenarios as an example to analyze the current status of after-sales...

In order to address the safety issues caused by the tilting of the earthen heritage site, the unsaturated soil triaxial shearing and permeability instrument was used to conduct humidifying tests under deviator stress conditions. Studied the humidifying deformation characteristics of artificially prepared...

This study explores the relationship between capital adequacy and financial stability within Indonesian fintech companies operating under a dynamic economic environment. The research addresses challenges related to technology development costs and risk management, particularly credit and cybersecurity...

Modern industry is characterized by the relevance of determining the economic feasibility of engineering solutions for the effective commercial implementation of new equipment. The main purpose of the work is to analyze the economic indicators of the developed classifier with coaxial pipes in case of...

Honey pineapple is annual plant whose plant origin comes from saplings. Honey pineapple plants can be harvested when the plant is 2 years old. This study aims to determine the feasibility of honey pineapple farming in Belik Village. The research method used in this study is a descriptive method that...

The existence of Cengklik Reservoir is used by the surrounding community for aquaculture using a floating net cage system. The floating net cage system is often in demand because it reduces the loss of fish when the reservoir volume changes so that it is easier to culture, but this system also has an...

This paper analyzes the correlation between bank-enterprise relationship and SME financing. With the small and medium enterprises in the wholesale and retail industry listed on the Shenzhen Stock Exchange in 2008-2018 as samples, the characteristic variables affecting corporate financing constraints...

This study aims to determine the effect of drilling exercise using level net and standard net on increasing the forehand overhead lob technique for badminton beginner players. This study uses an experimental method. A sample of 24 people is taken by using purposive random sampling from 35 total of population....

This study aims to see how much influence economic growth has on debt; (2). How big is the effect of export growth on debt; (3). How much influence the growth of savings on debt. The type of data used in this study is secondary data in the form of time series with an annual time period from 1981 to 2018....

The paper tests the RSI expert system of securities trading software based on the real and open data from securities vocational education sector through the statistical empirical analysis. It makes empirical analysis of RSI anti trend index with annual net profit rate, rate of return and win rate as...

Lane detection has always been one of the important researches in semantic segmentation, but there are many problems in traditional lane detection algorithms, such as the much larger image pixels, the poor detection effect and so on. Based on the U-Net semantics segmentation network model, this paper...

This study aims to analyze the forms of cultural values and local knowledge of Kaledupa community, as well as their roles in socio-economic life and environmental management, by integrating these elements into the framework of community resilience theory. Using a qualitative-descriptive approach through...

Accurate segmentation of brain tissues (White Matter, Gray Matter, and Cerebrospinal Fluid) is critical for neurological diagnosis. This paper presents a novel Hybrid Agentic Vision Trans-former Framework with Hummingbird-Optimized Patchwise M-Net (HAVT-HOM) that synergistically combines: (1) patch-wise...

Inventory management is an important basis for production management and cost control in manufacturing enterprises. The timely management method of inventory timely system is the scientific and efficient inventory management mode with remarkable advantages in inventory management. How to use The Internet...

Using analytic hierarchy process and entropy method to determine the weight of index, fuzzy comprehensive evaluation model of risk assessment was constructed in this paper. Flood risk index and risk rating of area along the Yangtze River in Anhui province were drawn by using GIS spatial analysis technology....

This paper aims to examine the typical problems faced by the development of education "popularization" in local colleges and universities in China. Based on the actual situation of the education work of the typical university ,this article adopts "typical case analysis" method and regard the real work...

This paper takes Tik Tok and various e-commerce enterprises' "joint" marketing as a case to state the strategies of e-commerce enterprises and mobile we-media apps to realize targeted marketing with big data functions. Based on the statistical analysis of big data, we could make four conclusions: the...

Increasing security in the natural gas distribution pipeline system is one of the essential requirements in the energy industry. To fulfil this requirement, in this study an Internet of Things-based Wireless Sensor Network was designed to improve the security system of natural gas distribution pipelines....

As a net generation group, post-00s college students have the distinct characteristics of broad knowledge, strong network application technology and high personalized learning requirements. To some extent, traditional teaching design cannot meet the improvement of post-00s college students' knowledge...

Electronic Transformer Producer (ETP, a nickname) is electronic transformer manufacturing and distribution in Indonesia. The company has encountered challenges in meeting the escalating demands for both quantity and quality from its clientele. Concurrently, the company strives to curtail superfluous...

In order to provide reference indexes for investors when they use value investing to make investment decisions and assist companies to recognize the aspects, they should pay attention to in operation. We use the method of quantitative analysis in profitability, risk and market respectively to make value...

Under of the global trend towards achieving net zero emissions, nuclear power emerges as a key clean energy source, playing an important role in the energy transition. As the world's two largest economic entities, China and the United States are leading the charge in global nuclear power development...

Actuarial theory in a stochastic interest rate environment is an active research area in life insurance. Installment joint life insurance actuarial theories are one of the key contents in actuarial theory. In this study, an interest force accumulation function model with a Wiener process and a Poisson...

To explore the optimum growth condition of cherry tomato (Lycopersiconesculentum), the cherry tomato was used to study the soil respiration and photosynthesis of leaves under greenhouse and outdoor condition with Lou soil and loessial soil during fruiting period in the year 2013 and 2014.The results...

This research was conducted to analyze the application of the integrated pest management (IPM) model to increase the ecological resilience of the honey pumpkin plant. The research was carried out at the Research and Teaching Farm, Pest Laboratory, Laboratory of Biological Agents, Faculty of Agriculture,...

IPO or Initial Public Offering is securities offering for the first time to the general public through the capital market. After becoming a public company, the community hopes that there will be an increase in the company’s performance including its financial performance. This study aims to find out...

While “xiaonian (the Chinese minor new year)” is one of the important Chinese traditional festivals, its date is not nationally unified. This essay therefore summarized “xiaonian” time and the regions where the “xiaonian” time has evolved recorded in Compilation of Chinese Local Chronicles and Folklore...

In order to make Replacing Coal by Electricity (RCE) get better promotion, firstly, a benefit model which based on the benefits of the participators of electric heat storage boiler (EHSB), i.e. grid enterprise, residents and government, was constructed. Secondly, this paper proposed the concept of critical...

Fossil fuel consumption continues to increase every year and the possibility to find new reserves will be increasingly difficult. It can be estimated that if the current rate of consumption and production continues, oil reserves will be depleted in 50 years. The increasing difficulty in finding new oil...

With the increasing discourse power of net groups in all-media era, business model has gone through a series of changes. By analyzing successful cases of Chinese internet companies and concluding their business model, this essay concentrates on the relationship between discourse power and business model...

In order to improve the accuracy of mine transient electromagnetic(MTEM) detection results we carried out field detection experiments for the underground metal interference (tunneling machine, bolt and the anchor net),by analyzing the effects of interference, it turns out that these metallic facilities...

The objective of this paper is to introduce Multi-Scale Attention Transformer Network (MSAT-Net) for the purpose of providing accurate and reliable brain tumor segmentation over various MRI datasets. This makes it easier to characterize tumor subregions such as edema, necrotic core and enhancing tissues....

The objective of this study is to examine the influence of Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Asset Growth on Return on Equity (ROE) in food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2021. This research employs a descriptive quantitative...

Aimed at the situation that channel source is wasted seriously when traffic is not uniform belong all of the nodes in a TDMA net, a dynamic TDMA protocol (CS-TDMA) utilizing channel sense is was developed. The CS-TDMA protocol based on the TDMA protocol frame, and the node with CS-TDMA protocol counts...

The Multi-Period Multi-Product (MPMP) production planning, as a well known problem in literature, attempts to match production rates of individual products with fluctuated market demand over planning horizon. This study, demonstrates how the conventional MPMP Linear Programming (LP) model may fail to...

The 2025 U.S. “reciprocal tariffs” policy dramatically increased the U.S. trade-weighted average tariff rate from 2.44% to 20.11%, fundamentally reshaping global trade patterns. This paper develops an integrated quantitative framework to systematically evaluate the multi-dimensional impacts of this policy...

The article discusses the main approaches to the blockchain technology for managing financial flows between enterprises, and between the state and enterprises. The entry of Ukraine into the global information space and the introduction of cryptocurrency in the domestic financial market will expand the...

Millennial learners have different ways of working from the previous generation. The main thing that distinguishes them from previous generations is that they are very familiar with the internet as a learning medium. However, millennial learners have problems, such as learning control, learning disorientation,...