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This study aims to find empirical evidence of the effect of book-tax differences on earnings growth. Earnings growth is measured using changes in net profit after tax. The independent variables used in this study are temporary differences and permanent differences, while the dependent variable is earnings...

This article takes the digital economy era as the background and analyzes the tax avoidance methods of high net worth individuals in China through case studies. Based on the research results of domestic scholars, it analyzes from the aspects of strengthening intelligent identification of tax risks, improving...

A novel swing crank-slide bar beam pumping unit composes of motor, reducer, crank, slider, guide rod, frame and wire rope. Up and down stroke is performed by slider moving along guide-rod guide apparatus resulting guide rod up and down movement against supporting point of pumping frame. Crank automatically...

PT XYZ is a company engaged in the production of beverages. PT XYZ has several suppliers and distributors spread across several locations. PT XYZ requires a web-based application that can simplify business processes with suppliers, distributors and product ordering processes by reducing the level of...

A struggle against the atrocities of Polson Dairy, a locally owned dairy in Anand, Gujarat, which purportedly purchased milk from farmers at extremely low prices to sell to the Mumbai city government, gave rise to the cooperative movement in Gujarat in 1946. The late Dr. Verghese Kurien was virtually...

Techno-economic analysis that allocate costs to the energy flows of energy systems are helpful to understand the formation of costs within processes and to increase the cost efficiency. For the economic evaluation, the usefulness or quality of the energy is of great importance. In exergy-based methods,...

This paper shows a tool for EPN (Extended Place/transition Net)-based mutation testing to evaluate and improve the quality of a test suite for concurrent software. The tool includes functions for (1) construction of an original EPN that represents the expected behavior of concurrent software under test,...

This study was designed to assess students reasoning achievement based on net and wall category, using Games Performance Assessment Instrument (GPAI) in Physical Education. The design used in this study was Quasi experimental design which consist of 240 form II students in the district of Hilir Perak,...

This study examines the organization’s carbon footprint and the economic impacts of Net Zero initiatives, highlighting the significant disparities in emissions across Scope 1, Scope 2, and Scope 3. Hypothesis 1 confirms that Scope 3, primarily from business travel, constitutes the largest share of emissions...

Introduction. Assessing arterial properties and hemodynamics in response to a physiological perturbation might provide additional information on an individual’s “vascular health”. The aim of this study was to assess the feasibility of measuring changes in carotid stiffness and hemodynamics in response...

Insects are one of taxa within Animal. Despite of their high adaptability, this group also cover vast areas. Nevertheless, they are played an ecological role. This is suggest, that this taxa having a sizable proportion over animal kingdom. Data from agricultural area, their existence most often reported...

In many retail organisations, transactional Net Promoter Score (tNPS) is used to quantify customer satisfaction. It is also one of the alternative measures used in customer retention strategies and assessing customer loyalty. Customers who are dissatisfied rarely express their dissatisfaction before...

The title of this study, which is “Information Literacy Using Social Media Tools: A Study of the Provincialized Colleges in Kamrup Metro District”, focuses on understanding the implementation of social media tools towards improving information literacy among the LIS professiona of provincialized colleges....

The nicknames on Website have become an indispensable part of people's daily life. Screen names are generally more casual, and the more unique the better, the more novel the better. However, there are a lot of differences between Chinese and Western screen names, through the comparison of Chinese and...

The discussion of agricultural Export Restriction (ER) at the World Trade Organization (WTO), which is a mechanism to temporarily stop the export of agricultural product that aims to prevent food shortages in exporting countries has been intensively negotiated. However, as a net importer of agricultural...

This paper examines the investment performance of private pension funds in Hong Kong, South Korea, Malaysia, Singapore, and Thailand, segregated by fund universe: Growth (equity), Moderate (balanced), and Conservative (bond) Fund. The adoption of hybrid model is a new attempt and all the three main categories...

Organic and sustainable certifications have become critical for tea producers seeking access to premium international markets. However, their economic implications in Nepal’s orthodox tea industry continue to be a subject of debate. Organic and sustainable certifications such as United States Department...

Because the phases of policy management in Mobile ad hoc network (MANET) and the procedure of context awareness in cognitive wireless network are very unclear and complicated. We aim to provide a useful description way to analyze the mechanism of policy-based network management (PBNM) in MANET, the structure...

On a global level, the high net worth population is expanding, and the wealth of high net worth individuals (HNWI) is increasing rapidly. For various reasons, high net worth families and individuals are searching for vehicles to assist them in safeguarding and conveniently managing their wealth. Private...

Sharia individual life insurance products depends on Bumiputera agents to provide services related to the product and its policies. Related to get new customers and to maintain good relations with its customers. Problems occurs where such services cannot accommodate the needs of the public and participants...

An object oriented Petri net was proposed in order to describe reconfigurable systems. The formal definitions of this kind of Petri net were presented carefully. The methods of subnet partition were discussed in details. And techniques of mapping objects to reconfigurable platform were discussed as well....

Socah Village has a huge potential of fisheries resources, one of which is mullet (Family: Mugilidae). Research on the biological aspect of mullets in Socah Waters has not been carried out, so it is necessary to research the frequency of length and weight, the length at first capture (Lc=Lc50%), and...

This study discusses the inequality between the abundance of maritime resources and the persistent poverty experienced by coastal communities in Indonesia. This research suggests that a governance framework, based on Maqāṣid al-Sharīʿah, can offer a strong holistic and ethical path to sustainable and...

This research explores causal relationships among public debt, interest rates, economic growth, domestic consumption, government spending, and net exports. It employs a panel vector model to investigate these relationships, assuming that all variables are endogenous and influenced by their own past values...

Data structure and algorithm is one of the core courses in computer science. The textbook “Algorithm and Data Structure: C language description " edited by Naixiao Zhang, Professor of Peking University, is one of the national higher education quality teaching materials in China. The software was built...

In component-based system design, one need to obtain from a given set of com-ponents an integrated system which is correct in the sense that the system is live, bounded and reversible. In this paper, based on the composition of augmented marked graphs, we propose a method for verifying correctness of...

Between 2016 and 2020, the stock price development of the coal subsector was abnormal. When benchmark coal prices declined, coal stock prices climbed. This study seeks to determine, in part and concurrently, the influence of net profit margin, cash ratio, and price to book value on stock return in businesses...

In the economic evaluation of engineering projects, the net present value and internal rate of return (IRR) are generally used to measure the economic benefits of the project. However, the analysis of the two indices is sometimes self-contradictory. This article points out that the net present value...

This research was initiated after a fire incident at PT. XYZ’s electroplating facility, disrupting its operations and those of its client, PT. ADM. As a long-term plan, PT. XYZ aims to rebuild the facility, but for now, they are outsourcing the electroplating process. This temporary solution, however,...

In the market of the on-line travel agencies, many new concepts and even commercial models emerge these years. Facing the big challenging of the Qunar. Net & Baidu’s integration, the C-trip is quite hard to move forward. Yahoo, eBay, Google are on the multiple ways, but the C-trip is devoted herself...

Under the framework of connectionism, the present research designed a new syllabus - a reading-writing project for EFL students in a Chinese university. The project established a net for connection: reading materials as input units, self-reflection and peer discussion as hidden units, and writing as...

“Floor sitting” is part of the culture of several countries in Asia. Utilizing the waste pine needles to become biocomposites floor mats could make something unique and perhaps it could stimulate human sensory during sitting on the floor while eating at a restaurant. The purpose of this research is to...

Eutrophication in the Cengklik Reservoir has become a problem that occurs every year which results in the faster growth of water hyacinth (Eichhornia crassipes) around the reservoir waters. This occurs due to increased utilization of the reservoir causing a large amount of waste input into the waters,...

During financial crisis, the profitability of businesses tend to decline. Therefore, managements aim to minimize inefficiencies in running their businesses. Using 35 banks in Indonesia, we analyze the crisis effect on bank’s efficiency before and after crisis in 2008. Methods used in this study are data...

This paper takes Luckin Coffee (2020-2024) as the research object. Through a coupled analysis of financial indicators and marketing activities, it adopts quantitative research methods to reveal the mechanism of the effect of marketing innovation on financial performance. The study identifies that, during...

The learning process has an important role in improving student character. The process of character building can result from a fun learning process. Open learning has an important role in the formation of student character. Open learning leads students to learn more creatively, by giving students the...

In the process of China’s urban development, the comprehensive tract development plays an important role, which is highly attractive in the current context and is increasingly becoming an important development mode for promoting new-type urbanization. The operation of comprehensive tract development...

This study explores Nationally Determined Contributions (NDC) as a sort of national commitment that incorporates steps for both mitigating and adapting to climate change in order to lower carbon emissions that contribute to the phenomena of global warming. Indonesia, as a nation that has officially approved...

To uncover the specific impact of board diversity on corporate performance, neural network algorithms were utilized to examine the relationship between diversity indicators such as gender, age, and education, and corporate financial metrics. The results indicate that an appropriate configuration of board...

With the prosperity of tourism industry and the development of tourism education after China’s reform and opening policy, tourism education research has gained great attention by scholars with enormous literature. This thesis, based on the methods of bibliometrics and content analysis, studies on the...

The rules of ozone generation produced by yellow phosphorus and oxygen were carried out by single-factor experiments in this article. The results showed that with fixed yellow phosphorus concentration (2 g L-1) and oxygen volume percentage (10 %), the rate of ozone net generation reaches a maximum of...

The convenience of the network develops a set of network shopping; sellers sell marketing products through net site that is very common. Before the emergence of the network, the electronic data communication has been adopted by some enterprises as a business approach, but the scope of application is...

The manifestation of inflationary processes is directly related to the structure and dynamics of the money supply, as well as its main flows. The growth of the money supply and the velocity and direction of movement of its main streams in the most part due to the functioning of the banking sector as...

Apple’s 2020 Financial Report Apple today announced its 2020 second fiscal quarter financial report. Under the influence of the epidemic, total revenue was 58.3 billion U.S. dollars and net profit was 11.2 billion U.S. dollars. In the same period last year, revenue was US$58 billion and net profit was...

Intelligent Connected Vehicle (ICV), as a revolutionary technology for automobiles, is rapidly developing and changing the way people travel. However, the current smart cars lack the intelligent control of the powertrain, and even if the network connection is completed, the power, economy and emissions...

As a representative technique of artificial intelligence, machine learning could explore the relationship between stock market anomalies and excess returns, and hence develop investment strategies with high performance. This paper provides a comparative analysis of machine learning algorithm applications...

With the development of China’s economy, a regional pattern has gradually formed in which the eastern region takes the lead, the western region actively promotes, and the central region speeds up its development. However, there is still a great imbalance in regional development and the regional economic...

With the continuous development and improvement of the domestic stock market, the stock market has emerged such as blue-chip stocks, red-chip stocks, and blue-chip stocks. This paper takes the blue-chip stocks in the A-share market as the research object, selects the blue-chip stocks in the 2015-2017...

Based on the ten classifications of assets, we use different hyperbolic efficiency decreasing parameters and average service life, respectively simulate the age-efficiency function, age-price function and age-depreciation rate function of the ten major asset groups to estimate the net capital stock of...

According to the characteristics of the shell body and the Deformability of 30CrMnSi, the near-net forging technique is obtained by choosing the preforming process, formulating the drawing of cold ironings and the drawing of warm forgings, designing the cold ironing die set and the warm forging die sets....