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Cost accounting course consists of the theory teaching and practice teaching. Now, the cost accounting teaching hard to meet the needs of cost accounting jobs due to the compression of total teaching hours and lack of practical input. This paper discuss how to design and implement cost accounting practice...

This research is essential to find out how the community, particularly the ethnic group of Towani Tolotang, participates in the deliberation of development plan. According to the results of the observation, the involvement of community participation especially in deliberation of development plan is very...

The whole process cost management is to ensure that the investment benefit of construction projects, from feasibility study on construction project started by the preliminary design, expand the preliminary design, construction design, contracting, construction, commissioning, completion, production and...

Influenced by the exam oriented education in China, the football knowledge for the college students is almost zero and the football level is worrying in China. So how to cultivate the football ability of the students in the university? Cultivating students' tactical awareness is a good recipe to improve...

This study aimed to explore how governance efforts were carried out for agile process forming in the development of Depok City competitive creative industry. This research method used a qualitative method with qualitative descriptive data analysis and for qualitative data collection techniques used snowball...

In the 1930s, films became a tool for left-wing film critics to compete for the discourse power of films. This competition was not only directly reflected in the criticism of the film content, but also in the views of the audience. By specifying what viewing qualities the audience should have, left-wing...

The discussion on woman and politics is a global issue being the starting point of feminism inception to fight for woman’s right in politics. In Indonesia, woman and political issue has actually been discussed by the nation’s founder, Ir. Soekarno, and feminism issue in Indonesia has been an integral...

This research aims to analyse the requirement needed in urban farming education and apply it to the mechanism in video games, especially in agriculture games. Urban farming is an activity of farming in urban areas as an effort to fulfil food needs and also maintain the sustainability of green open spaces....

This study aims to determine how SMEs perceive operation and performance. This research method uses a quantitative approach with descriptive and verification analyses. The data used in this study is primary data obtained through the distribution of questionnaires. The verification analysis used in this...

This article sets the oil painting programs at two leading Chinese art schools the China Academy of Art (CAA) and the Central Academy of Fine Arts (CAFA)—side by side. Relying on archive material, course catalogs, and conversations with faculty, it explores how each school’s local culture, history, and...

Digital economy plays a vital role in promoting the high-quality development of agriculture, especially in optimizing the agricultural industrial structure, improving production efficiency and promoting the increase of farmers’ income. However, the deep integration of digital economy and agricultural...

The NorSand constitutive model is a simple critical state based plasticity model which uses a small number of material parameters, with physical meanings, which are easily obtainable from triaxial compression tests. NorSand has seen many applications in geotechnical engineering, including static liquefaction...

This paper examines the importance of preserving cultural heritage by discovering historic money to uncover and understand traces of past civilizations. Cultural heritage is integral to human identity and contains invaluable historical, artistic, and social values. This paper focuses on two main aspects:...

The fast development of social commerce has changed the practice of digital marketing, specifically, affiliate programs, which are a part of short-video platforms like Tik Tok, where creators of content serve as the main mediators that drive product sales and impact consumer buying behaviors. This paper...

Research purpose: This study adopted the structural equation modeling approach to address a knowledge gap in the distance and e-learning literature on the relationships between online instructor quality, online student readiness, engagement, and satisfaction in live online learning. ...

The emerging of informal digital communication platforms such as WhatsApp, Microsoft Teams and Telegram has increasingly replaced conventional formal channels, transforming how tacit knowledge flows and is managed. The context of this communication is well-rich with unique experiences, intuitive and...

The COVID-19 pandemic triggered a global shift to remote work to reduce health risks. Similar to other years, in 2023, around 22% of German employees worked from home, for reasons like offering greater staff flexibility and saving commuting time. Many companies are now implementing return-to-office policies...

Frequent use of the category FRP material, Fiber-reinforced polymer, in new innovation of aviation-related topics left a general positive influence on ordinary people in acknowledging composite materials. The purpose of this essay is to provide a critical and comprehensive understanding of the influence...

This work discusses about the effect of labor unions in education. In this work, the correlation between the labor unions and education quality is demonstrated by examining union density and PISA grades of European Union members through the linear regression model. A turning point changed the correlation...

The reasonable product development strategy is the key to business. This paper analyzes the characteristics of innovation levels on the difference impact for society and analyzes the financial and other conditions to achieve innovation. According to different technical conditions and different scale...

With the continuous deepening of China's reform of higher education, post-modern educational be thought as a new educational theories, it has a great reference on teaching Chinese language and literature, opened up a new path for teaching Chinese language and literature. Postmodern Education has challenged...

Sundanese primordial symbols, although visually difficult to find, actually still inherent in the values of contemporary Sundanese life. Kujang is one of the symbols that has valuable variety of beautiful forms, and still survive until now. Kujang preservation also maintained by the Sundanese who consistently...

Marxist economics and Western economics are all part of the economics teaching of colleges and universities. How to deal with the relationship between the two different economic system, how to arrange in the curriculum system, how to develop the actual teaching process, etc. The main problems that need...

One study of Indonesian literature in various universities in Indonesia is the history of Modern Indonesian literature. Many written books on Indonesian literature are then used as lecture references for the literature study. For good learning, the need for a good textbook. For this reason, this researcher...

Temporary speed restriction (TSR) refers to the speed restriction within given time bounds beyond the required speed restriction by the lines. TSR system is a typical real-time system. There are strict logical order relations and precise time constraints for the settings, execution, confirmation and...

Writing a logical article is influenced by many factors, among which transitional devices play a vital role. As modern English grammar expands the grammar research field from lexical and syntactic study to the study of article structure, it requires the development of paragraph and articles be logical...

Students with special needs can achieve their potential in schools that foster acceptance and when taught by teachers who are willing to adapt or modify the curriculum to meet their needs. It was this vision which catapulted special education within mainstream schools in Brunei Darussalam in 1994 and...

The research explores how to innovate the entrepreneurship education model of vocational colleges in Qujing City under the context of integration of posts, courses, and competitions. By literature review and case analysis, combined with the actual situation of vocational colleges in Qujing City, this...

PT. ABC is one of the company in charge of natural resources. ABC has a credit sales transaction to increase sales but has a risk of bad debts. ABC has customers who do not pay on time. ABC has non-cash sales greater than cash; therefore, this study was conducted to determine how the sales procedure...

The educational-use Metaverse products have been deployed in many campuses in Henan Province of China, including software or hardware like VR equipment. However, after the first wave of spreading, the continuous use of Metaverse after class or out from school are very rare. This study tries to find,...

The second generation to take over the family business will inevitably be faced with a major strategic decision: to continue with the existing business or to engage in new areas. We explore the impact of second-generation involvement on family firms’ cross-regional expansion using Chinese-listed family...

This study investigates AI-assisted blended learning among 418 university students in Shandong, China, using the TAM as a theoretical framework. By employing partial least squares structural equation modeling (PLS-SEM), the quantitative analysis reveals that learning attitude (LA) significantly mediates...

According to research that has already been conducted in this field, the leadership style is a crucial factor in improving the creative self-efficacy and motivation of workers who are employed by small and medium companies (SME). This research was conducted in the United Kingdom. The objective of this...

As part of sustainability principles, stakeholders demanded environmental disclosure practices that led to the business’s environmentally friendly agenda, requiring corporate environmental performance to be measured, accounted for, and disclosed to learn about company environmental risks, consequences,...

This essay explores economic struggle, racism, and sexism in African American literature by focusing on Ann Petry's “The Street” and Lorraine Hansberry's “A Raisin in the Sun.“ It analyses how characters in these works face barriers to achieving the American Dream due to limited opportunities...

Research purpose: This paper explores corporate social responsibility (CSR) activities in the Vietnamese textile industry with empirical evidence from the largest textile and garment company, Vinatex. Research motivation: Corporate social responsibility (CSR)...

This study investigates the intersection of philosophical ethics and firm’s Environmental, Social, and Governance (ESG) practices, intending to elucidate how foundational ethical theories can enhance ESG strategies within contemporary business contexts. Despite the growing global adoption of ESG strategies,...

How to protect the coal yard by monitoring the temperature of spontaneous combustion of coal is an important guarantee of the safe operation of thermal power plant. This paper for the strip coal yard, by using the Inverse Heat Conduction Problem Analysis to calculate the temperature within the coal pile,...

Due to the current number of domestic Internet access provider (ISP), backbone operators and distributed in different regions, which leads to a different ISP access speed between slow. Meanwhile, various colleges and universities have to adapt to this network access network access environment, and use...

Creativity is a key element in the construction and development of a nation. The essential goal of quality-oriented education is to improve the quality of all college students, which focuses on cultivating their creative spirit and the ability to experiment. English education is an important component...

The problem in this research is how the implementation of vocational guidance in Vocational High School (VHS), carrying capacity and constraints on the implementation of Vocational guidance, and how its development strategy. The study was conducted with the CIPP model of evaluation research approach,...

The relative weakness of poor university students in employment attracts more and more attention, and how to encourage poor students to become self-employed and ease the employment tension is a problem highly concerned by the whole society. This paper applies the fuzzy synthetic evaluation method in...

Though matter of social entrepreneurship is quite common today, researchers pay attention to only one side of it – side of entrepreneur. In this article we propose to look at this concept form another angle – from the consumer point of view. Studying consumer behavior is important to create the big picture...

Durkheim criticized extreme individualism, emphasized the organic solidarity of modern society, advocated the attachment to a community, the discipline and autonomy spirit, and laid moral education as the foundation for rebuilding social norms. In the process of modernization transformation, there are...

While promoting the sinology education in primary schools, we also need to think about the following important questions: are the primary school students old enough to receive sinology education? What are the specific goals of children receiving sinology education from an early age? How to conduct correct...

Applied physics as a science is used to understand other sciences and as a basis for technological development. Learning Physics not only learns facts, concepts, principles, and laws, but also learns how to learn physics to gain information, scientific work steps, and the application of science and technology....

This article was developed based on the literature review with the intention of isolating health issues which affect children aged between 0-5 years and how these issues can inform the psychosocial needs in child counselling. Counselling children is a growing area of interest in contemporary society,...

Practice base is an important place for implementing theories into practice. Since product design is a practical major, strengthening practice base construction is a crucial link in industrial design teaching, guiding students to participate in society, testing, training and improving themselves. While...

Because of the exhaustive exploitation of the surface minerals and the shallow ones, people have to explore the minerals in the deeper layers of the earth. However, it seems always uncertain that how much storage of the minerals and where the minerals are distributed in the deep earth. Petrel software...

Purpose – The purpose of this paper is to examine determinants of housing affordability in Beijing and explore how housing affordability will influence business development, with a special focus on startups and skill-intensive firms. Empirical research is based on Beijing grid-cell level data from 2012-2014....