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The goal of this study was to examine how Regional Development Banks used Statement of Financial Accounting Standards (PSAK) 71. (BPD). PSAK 71 will be adopted by Indonesian financial institutions no later than 2020. With the introduction of this PSAK, banks, including BPD, must take efforts to anticipate...

This study aims to investigate the communication practices within Pura Mangkunegaran, a palace that has been central to Javanese culture for over 260 years. The study examines how the palace has adapted to changes and constraints, and how communication practices have been used to preserve and develop...

This study focuses on the financial transformation of New Oriental Education & Technology Group in the context of China’s “Double Reduction” policy. Utilizing financial data from 2021 to 2024, we conducted both horizontal and vertical analyses of income statements, balance sheets, and cash flow statements,...

Tolls are the direct income of highway operating companies, so how to effectively incentivize car owners to consume highway services is a highly concerned issue for the operating department. Providing discounts (such as discounts and red envelopes) to car owners is a commonly used method in highway operation....

The convergence of legal technology, artificial intelligence and identity recognition has seen a surge in change in identity verification and Data management. However, the exclusionary measure of the systemic attributes and algorithm prejudice usually impacts the stigmatised groups, like transgender...

Through LAW No. 6/2014 concerning the village, the village now is not just an extension of the government’s policy on it but has autonomy itself. The village has the authority to regulate and manage the interests of its citizens in all aspects including the service (public good), settings (public regulation),...

The article focuses on the relationship between make-believe play and the development of children in light of the results of previous researches on the Vygotskian Approach. Since play acts as a crucial part of the children's growth, children social with others and learns to interact through language...

In addition to the security investment, security information sharing among firms has been proved to be an effective measure. In order to enhance the level of information security and improve the social welfare, this paper studies how to promote sharing through a certain reasonable incentive mechanism....

Education comprises every social activity that improves people’s knowledge and skills and influences their ideology and morality. Society teaches men knowledge and behaviour codes, with which men can improve society itself. Graphic education studies how to cultivate and exercise graphic thinking, thereby...

With the development of information technology and network technology, accompanied by a large number of leisure food enterprises into the industry competition, how to enhance the competitiveness of enterprises is to think about the topic. This article takes small and medium-sized leisure food enterprises...

The term "Chuangke" derives from the English word "Maker" initially, which originally refers to the individuals and groups who love science and technology and practice. They often share creativity and exchange ideas for pleasure. In general, they have common interests and different technical specialty....

This paper aims to describe and analyze the existence of the social system of Buginese People in the context of history. The current social transformation in the various dimensions of Buginese People in South Sulawesi is interestingly related to the question of how the social system in the Buginese society...

The Industrial Age 4.0 emphasizes constructivist based learning with the student center approach. The implementation of emphasis on learning is felt to be lacking if it excludes behavioristic based learning models especially in accounting learning because the characteristics in accounting learning are...

The content of classic Italian works of art is rich and varied. The songs are short, the melody lines are smooth, full of lyrical, the sound range is not wide, the contrast between strong and weak is obvious, and the rhythm is rhythmic. These characteristics are all for improving singing skills and effective...

In recent years, science and technology have been widely used in the development and construction of various fields, among which computer network technology has achieved good results in a short period of time and is more important for people's lives and work. Computer network technology in the process...

Revolution of technology especially informatic technology has supported people live esier to connect each other. In the other side it has implication on people live wherein commercial interest manipulates this technology to provide, illicit sexual relationship on cyber mainly cyber adultery that involves...

With the continuous development of economy and business philosophy, the business processes of enterprises are constantly optimized, production costs are saved and new business development becomes an important basis for production and management considerations. This is why a large number of outsourcing...

Numerous studies show that students of non-English major in China’s colleges generally have a low level of spoken English with a large number of errors. This research aims to improve the effectiveness of corrective feedback strategy and thus improve the accuracy, appropriateness, fluency and reasonability...

This paper explains the application of the net present value rule to actual investment scenarios. Examples are given of how the NPV rule can be used in actual machine production to help investors decide the best time to sell in a single or repeated investment scenario and thereby maximize the benefits....

Social media in providing and disseminating information is crucial in the rapid flow of information and technological sophistication. The absence of distance and time constraints makes the use of social media a vital alternative to providing massive and more effective dissemination of information. In...

There is a growing need to analyze the contents of ecommerce and micro-blogging platforms in order to determine consumer satisfaction as the number of online forums for providing comments on different features or goods grows. To get a sense of how customers feel about their products, service providers...

The implementation of a school education management information system (MIS) will help ensure the continuity of the learning process in schools. School education MIS provides information to support school management decisions, assist the academic process, and distribute information to parents and the...

Students born during the digitalisation era, which is characterised by rapid advancements in information technology, are influenced by the news revolution, which encourages them to be highly engaged with information via social media and inexpensive internet access. As a result of the emergence of this...

Since the 1990s, social forestry has been adopted in India. It aims at diverse outcomes, such as ensuring food security, afforestation, and availability of fodder and fuel wood. In the wake of the onslaught of climate change, it is considered one of the formidable methods to contain and curb the degradation...

Hydrogen-based energy systems are increasingly explored as low-emission alternatives to fossil fuels, with oxyhydrogen (HHO) generators emerging as compact, on-demand hydrogen providers for automotive and small-scale power applications. This review synthesizes findings from forty-three studies comparing...

Infectious disease is one of the non-traditional security threats along with other issues such as environmental degradation, transnational crimes, climate change, terrorism, food security, etc. Due to the COVID-19 pandemic, all countries have a common policy regarding mobility restrictions such as border...

The personnel system in Chinese universities is influenced by the Soviet Union. The biggest influence of the Soviet Union is the macro management system, namely, the department management, the plan and centralized management in higher education, the division of the universities and the academy of science....

Many students of EFL find it difficult to deliver their ideas in front of audiences, eventhough they have capabilities to do that. It is found that the commonest problem comes from the students themselves, such as lack of confidence and fright of making mistakes. Therefore, students’ anxieties to speak...

Early children experience growth and development in a holistic and integrative way. All aspects of growth and development occur simultaneously, and require proper stimulation and direction. The introduction of science in early childhood is an attempt to provide immediate experience in children, so that...

The use of Ontologies in the present is becoming very common and widely used in different education areas, some areas of the engineering such as aerospace, can improve with the application of this informatics tools. Classification of aircraft as an object and al his components has become an important...

In order to know how the "School football" activity organically combine with school physical education teaching, football reserve personnel cultivation and quality education and its important role in comprehensive education, the paper selects eight elementary schools of different levels in Nanchong city...

This paper aims to analyze the residents’ image towards tourism of Gunung Kidul, one of the regencies in Yogyakarta special region. As one of the main tourism area in Yogyakarta, Gunung Kidul offers varied tourism objects to visitors. In this view, this paper seeks to explore the role of residents’ place...

The purpose of this article is mainly to examine the epistemology of accounting practice through a frame of view other than objectivity frame. Epistemology is how to get the right knowledge and the knowledge obtained is greatly influenced by what epistemology is used. At present, accounting is generally...

Most of audio players on the market use the hardware filter or DSP chip to process spectrum, the use of the techniques on the one hand requires high hardware costs, on the other hand, software and hardware implementations is more complex. In order to overcome the shortcomings, a spectrum display using...

This study aims to find a solution to the problem of unemployment by developing a research model that involves variables of local government expenditure and employment that seeks to fill gaps in the needs of local government expenditure development and how local expenditure affects the rate of employment....

Amid the American modern literary circle, Robert Frost is honored as “American Poet Laureate” and is one of the greatest and the most popular poets. Based on the settings of New England, his poems that are fraught with idyllic scenery and his laboring experience are expressed through a comparatively...

One of the main problems faced by Small and Medium Enterprises (SMEs) is the problem of marketing. However in the current era of the Industrial Revolution 4.0, marketing should not be a problem anymore. SMEs can utilize the internet to solve their marketing problem. This paper aims to describe how to...

This study addresses the critical challenge of integrating the Chinese Dream into ideological and political education for vocational college students in the new era, recognizing vocational institutions as pivotal platforms for cultivating technical talents essential to national rejuvenation. Through...

Children who are raised in good parenting have the possibility to develop optimally, even though their parents’ education and family income is low. This study aims to analyze the effect of parenting, parental education and family income on the cognitive intelligence of toddlers. This research method...

Village Credit Institution (referred to as LPD) is one component that plays an important role in efforts to empower Indigenous Village so that the welfare, prosperity, and happiness of all members of the community can be achieved in Indigenous Village. LPD in its development is strongly supported by...

This study examines the Indonesian and Thai consumers’ perceptions and trust on CSR of fashion companies in their respected countries. With a descriptive quantitative approach, a survey is conducted by involving the eight semester students of Bali State Polytechnic and Rajamangala University of Technology...

This research examines the linguistic landscape in public tourism areas of Baubau City, Indonesia, focusing on language functions and identity representation. The study analyzes the visible use of language on tourist destination signage, commercial signs, road signs, information boards, and other public...

Teachers have implemented project-based learning to support current learning, but several obstacles indicate that teachers have not been able to optimize learning in 21st-century learning. This research is an analytical study to know how project-based learning is applied in the learning process to improve...

Digital transformation is a Computerized change, an idea brought into the world in the web within a short time, which is acquiring its presence lately, portraying the utilization of advanced innovation to all parts of organizations. In the event which is the need of the hour and this movement will totally...

Stitch Kantha, It is widely practiced by women of the districts of West Bengal and Bihar. From the late 1970s, various culture trusts and individuals took it upon themselves to revive the craft. It has also brought about economic and a social transformation in the lives of the women embroiders in the...

This study aims to find out how the Regional Government plays a role in increasing the Human Development Index in Central Java Province, in achieving this goal analysis is carried out using panel data analysis on government interventions in the education, nature, and consumption sectors of Central Java...

Innovative entrepreneurship education has achieved gratifying achievements since it was firstly put forward by Tsinghua University. However, how to objectively evaluate the quality of innovative entrepreneurship education in different levels universities has not yet formed a unified standard and general...

Exploits on memory vulnerability has existed for two or three decades, it’s always an important problem how to prevent memory attack. Vulnerability patch can’t resolve the problem fundamentally, we should think about how to improve the memory security mechanism of OS, such as DEP, ALSR, etc. This paper...

As the development of socialist market economy, the consumer demand of people is increasingly strongly. But at this stage, as the market continues to improve, people's consumer psychology and consumer motivation has a broader and constantly changing. Thus, in the process, how to do the right marketing...

The task of the research is to reveal the characteristic features of postmodern detective fictions, specifically of the works of B. Akunin. Methodologies such as formalist approach, semantic analysis of images and comparative studies are used in this article, which leads to the conclusions that the new...