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We develop a model to analyze the interactive relationship between the taxable income adjustment based on income statement and the increment of temporary difference based on balance sheet. The results indicate that: in each period, the temporary taxable income adjustment equals the income tax-related...

In this paper, we show how computational perceptions can be employed as labeled datasets to train agents in computer games. The idea is to automatically create a correspondence between perceptions and movements by using computational perception networks, next this knowledge is learned by the agents by...

It is important to make sure every child can receive an equal education at school. However, this is not always the case. Some groups of children are disadvantaged in educational settings in different ways. Children can be disadvantaged because of their gender (as girls), race (as people of color), and...

This research explores the ways in which people’s feelings about the environment (green sentiment) impact how they behave toward it (pro-environmental behavior) and looks into two additional factors that might influence these relationships: green commitment and empathic ability (both as mediating and...

General Background: Foreign news corporations play a vital role in connecting Indonesia to global audiences and interpreting local events within the international media landscape. Specific Background: In Indonesia’s evolving digital environment, foreign media organizations operate under diverse ownership...

This study evaluates the digital accessibility of the South Sulawesi Provincial Election Commission (KPU) website for visually impaired users. Focus on how the website meets accessibility standards and what barriers blind users face when accessing election information. A qualitative approach is applied...

Quick Commerce has become a game-changing wave for the Indian retail sector, propelled by shifting consumer demands, digitalization, and rising speed and convenience expectations. But under the glow of instant delivery, the industry has some serious issues that compromise its long-term viability. Three...

The case of Southern Securities has been past for over ten years, Analysis of the case of the Southern Securities was always focused on the impairment provision and related issues. However, few people studied about how to deal with the auditing consequence of the case, because eight major shareholders...

It is essential for college students to participate in extra-curricular training for improving their competitiveness.However, there is large number of online educational institutions and numerous or types of courses is updated in real time. What else, colored leaflets about promotion are filled in every...

Moral education is the cornerstone of teaching and education in schools, and the success of education has a direct impact on students' work as a human being. Moral education in secondary vocational schools is more specific. This article focuses on how moral education integrates with efficient classroom,...

With the rapid development of informationization in colleges and universities, colleges and universities had established a lot of information systems. In order to use these systems to achieve single sign-on and unified authorization and certification, a unified information system platform for identity...

Globalization in Indonesia is inevitable because Indonesia is involved in international relations with countries in the world. The problem is how does globalization affect law and business? The writing method is normative juridical, using secondary data as key data and primary data as supporting data....

Information technology is one factor that can change society, because its existence can have negative impacts such as the emergence of hoaxes in the community. The impact of the hoax is very dangerous, such as conflicts between individuals to conflicts between groups. In line with educational goals that...

The Ministry of Education of China has established the establishment of high-quality “golden course” courses informatization and online and offline as an important construction direction for colleges and universities in the future. As an application-oriented undergraduate college, how to embody the application...

The paper considers the problem of the spiritual education of the younger generation in the conditions of social transformations. The necessity of taking into account the characteristics of society and its historical traditions is noted. The authors show how important it is to combine modern approaches...

This study focused mainly on the effects of political behaviors in an organization toward organizational effectiveness. The samples of the study were 114 police officers in Bangkok Metropolitan. The questionnaire was employed as a research tool to collect primary data. The researchers used a stepwise...

The development of people is not only thinking about eating and drinking, traveling has become a basic need of every person, so that new tourism objects are popping up like epidemics in every country, but those who are able to attract tourists are those who are able to provide quality services in accordance...

Guidance and Counseling Teachers or what we know as Counselors are very important positions in schools, but there are still some schools that use BK teachers with a background (Non-BK) or provide many additional tasks for BK teachers so as to create task confusion and even identity that should be. Students...

In recent years, the use of e-money in many countries as a non-cash payment mechanism has increased. To evaluate the determinant factors of e-money adoption, a variety of studies have been performed. The goal of this research is to examine e-money usage behavior using the model of UTAUT (Unified Theory...

Design depends on people’s needs. As society develops, people’s needs are also changing. With the improvement of material living standards, people pay more attention to psychological and spiritual needs. At the same time, the design of today’s products is also affecting people’s needs, people’s values,...

The mobile learning course is one of the required courses in the informatics engineering education study program at Malang State University. Students are projected to have the ability to design mobile learning that adheres to learning theory after completing this course. Students are also expected to...

Due to urbanization and climate change dengue fever poses a growing global threat especially in tropical and subtropical regions. In Bangladesh, urban areas such as Khulna is exposed to a high risk due to quick urbanization, inadequate water management, and poor mosquito control measures. This study...

Tiles are one of the crucial components in ancient Chinese architecture, embodying significant functions of historical and cultural memory within their physical forms. As architectural elements, tiles exemplify the advanced level of ancient Chinese scientific and technological civilization; as representations...

The logistics industry is being significantly transformed by the sustained growth of the low-altitude economy; however, how the government can effectively strengthen its regulatory role in the low-altitude logistics market remains a pressing issue. This paper investigates the interaction mechanisms among...

The state of Indonesia is a country of laws. Consequently, all acts of state power must always adhere to the law, in realizing a democracy based on a law or a democratic state of law. State administrative officials have the authority to make policy regulations based on the authority of freedom of action...

This article examines the legal considerations surrounding flexible working arrangements (FWA) in Malaysia. As FWA gains traction in the modern workforce, it is crucial to assess their legal implications. The study briefly explores the models of FWA that are being practiced worldwide. Then, Malaysian...

This study aims to evaluate the impact of digital technology on the formation of character education in inclusive classes at the early childhood education (PAUD) level through the application of the Systematic Literature Review (SLR) methodology. The study focuses on how integrated technology can help...

This study investigates the use of profanity among teenagers on social media using the Textual Framing Framework, focusing on linguistic, cultural, and sociolinguistic dimensions. Data from selected online posts were analysed using AntConc to identify word frequency, thematic patterns, and framing categories....

Since the Taliban took control of Afghanistan on the 15th of August, it is worried that a new refugee crisis similar to the situation in 2015 is generating. This essay aims to explore how the refugee crisis poses threats on countries European Union and possible solutions for this situation. To begin,...

Culture is playing an increasingly promoting role in the development of modern economy. How to correctly perceive and reasonably exploit the soft power of culture is an epochal proposition in China’s economic progress. In terms of improvement of modern enterprise motivation system, application of new...

In today's world of cultural exchange on the stage, how will Chinese elements with modern graphic design combine to better showcase our unique traditional culture and national identity, has become an important issue faced by graphic designers. From the three constituent elements of traditional Chinese...

Compared to TV, Radio and Newspaper, the New Media was wildly applied on the field of business and Entertainment which was built on the base of the Digital technology, network technology, mobile technology. The New Media had a significant effect on the teaching environment, teaching content and the learning...

In recent years, earthquake disasters have occurred frequently. People not only lose their property, and their houses are also seriously damaged. Some natural disasters are foreseeable and can be prevented in advance, while earthquakes are basically unpredictable and have high breaking strength, so the...

The authors consider the challenge of improving continuous engineering education in current conditions. The paper shows the role of students’ professional identities in the field of engineering professions, reveals the continuity of general and professional education in training future engineers, and...

Indonesia, a member of the ASEAN Economic Community (MEA) group, is now facing challenges, although it has been widely known as a specialist in the trade of natural resource-based products. In the integration of AFTA, Indonesia is one of the best-prepared countries, together with Malaysia, Thailand,...

This paper aims to explain the reflection of leadership learning in the Minangkabau (Indonesia) classic story in which leadership learning is described as having made a good leader called "penghulu". The phenomenon of leadership learning in classical stories is an interesting phenomenon to discuss because...

Throughout the 2012-2016 the exchange rate of rupiah against the dollar depreciated or weakened that can be quite influential, US dollar was common currency in airline business fluctuating or change in currency exchange rate cannot be negligible because its impact to cost, most of the total cost of operating...

In modern days, environmental journalism is deemed essential as the issue of global warming is alarming to a greater extent. In response to extreme climate change, scientists urge people around the globe to take an active part in preserving the environment. Before the pandemic, many activists protested...

To better understand the impact of debt ratio on the profitability of all the companies of S&P 500, and the role of tax rate, this research paper discusses not only those mentioned but also summaries them by combing relevant literatures. And we will conduct two regression models to test our theory,...

This study aims to examine the influence of social media and political activism. In summary, the researcher found that social media is all around, giving people who can occupy a lot of media space, always has an advantage, especially the dominance of political ideas and decision-making according to the...

Higher vocational students are a member of the university student group, they are not only the bearers and implementers of socialist construction. They also shoulder the social responsibility and historical mission of building a harmonious society together. The cultivation of social responsibility for...

This research investigates how climate-induced risks influence economic stability and the global financial system. The objective is to comprehend the extent of the impact on various sectors and geographical regions, the mechanisms through which these risks disseminate within financial markets, and the...

To establish a comprehensive sustainable development model for the “innovation training” that is suitable for STEM university students, this article explores how our university’s Electronics and Information Engineering program, through top-level design and the cultivation of innovative concepts, integrates...

Translation is very important in today’s world of international communication since it is widely used to communicate knowledge, culture, and other social activities to those who do not understand the source texts. In this process, translation techniques and methods are needed to determine the translation...

Motion planning for robots is a crucial technology that enables autonomous navigation and the performance of complex tasks. Traditional methods have problems like low efficiency and poor adaptability in high-dimensional spaces and dynamic environments. In recent years, machine learning methods, including...

Today, there are many disadvantages to using manual sorting for refuse classification. How can we solve the problem of garbage classification efficiently and correctly? It is necessary to solve it at present. In order to solve this problem, researchers have begun to use deep learning technology to sort...

In today’s digital world the dark web has transformed cybercrime by creating spaces where traditional forensic techniques are unsuccessful due to encryption and the absence of obvious digital evidence. This research states the concept of forensic tranquillity, the unique investigative obstacle posed...

The tourism sector has experienced positive development in recent periods. This situation is a positive signal for the industry and the attractiveness of supporting tourism. Various roles of tourism are present, such as: increasing the economy; empowering people to be considered part of the community's...

The Indonesian government’s response to the Covid-19 pandemic is Government Regulator Number 23 the Year 2020 on National Economic Recovery Policy (Kebijakan Pemulihan Ekonomi Nasional/PEN). This paper aims to elaborate policy response due to the economic sustainability for the community and analyze...

The study aims to study how financial support affects high-quality innovative development of artificial intelligence (AI) small and medium-sized enterprises (SMEs) through promoting innovative elements concentration, and takes 122 CEOs from 122 AI SMEs in Southern China as empirical studied samples....