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This study aimed to examine the effect of auditor experience, professional skepticism, and competence on the ability to detect fraud, with spiritual intelligence as a moderating variable. The research sample comprised 100 auditors working at the Audit Board of the Republic of Indonesia (BPK) in Central...

With the development of society, people’s material standard of living is improving continually. In this case, compared with the necessities of life, more and more people have started pursuing some mental issue. When this trend comes to the product market, it is embodied in that customers put more focus...

During Trump administration, the US government not only had withdrawn from a series of multilateral agreements and international organizations, but also threat allies to revise the agreement, while the international community stay committed to upholding multilateralism in kinds of ways. The two diplomatic...

The effectiveness of budget absorption is the primary focus of this study, which examines the factors that delay budget realization in the DPRD Secretariat. Budget realization had only reached 32.99% as of May 31, 2024, with the remaining portion scheduled for the subsequent six months. The research...

Thanks to COVID-19, renovations have been witnessed in English classes in Chinese public schools because all the off-line classes were forced to be transferred online. However, teaching distantly was a new attempt for most teachers in traditional schools, especially in developing cities. Thus, I have...

This study aims to investigate the attitudes of Chinese undergraduate students with limited English proficiency towards teacher’s metalinguistic, indirect, and direct written corrective feedback (WCF). Participants were 50 Chinese second-year undergraduate students with a relatively low English proficiency...

We use quarterly data, covering 4 years from 12/31/2016 to 12/31/2020, freely available from the CSMAR database. Data analysis is conducted by R and STATA statistical software. The one-way analysis of variance (ANOVA) and Kruskal (rank-sum) test is used to determine whether the mean values of three or...

The article deals with the strategy of spiritual and moral perfection of the economic person, what was formed in the framework of Protestantism. The Reformation, where Protestantism had appeared, brought to life the economic man and started the foundation of capitalist society. A description of the theological...

From 2020, the COVID-19 pandemic spread globally and had a significant impact on the economies of most countries. This article analysed the impact of the COVID-19 pandemic in the United States and the dollar exchange rate on the US stock market. We found a significant statistical correlation between...

Matching theory is a branch of economics that has had a significant impact on the world. Economics is a social discipline that studies human behavior and how to allocate limited or scarce resources in an efficient and rational manner. This paper is a specific study of three matching scenarios based on...

In this study, we investigated the effect of paternal parenting on daughter’s gender identity formation and development applying qualitative interview. For the 16 female participants, we found a positive correlation between paternal parenting autonomy and daughters’ gender identity and bio-sex inconsistency...

Third-generation (3G) biofuels, derived from algae, have been created to address the increasing demand for renewable fuels. With high energy density, low land use, and carbon dioxide sequestration capabilities, biofuels from algae are seen as a good alternative to fossil fuels. However, for making the...

With the popularity of mobile payment, there are more and more third-party payment platforms. People’s payment methods are gradually separated from the traditional banking business and choose more convenient third-party payment platforms. As a result, these platforms pose a significant threat to banks,...

This study investigated the absolute music’s short-term effect on Chinese college students’ academic performance. One questionnaire contains Chinese college freshmen level Math problems (Estimated time: 40 mins), which were picked from several final review question lists. Based on our two groups (totally...

Industrial Internet is the core of intelligent transformation of China’s manufacturing industry, and the implementation of intelligent manufacturing and the construction of industrial Internet platform services is also the main direction of digital transformation development of manufacturing industry....

The contradiction between the ever-growing needs of the Chinese people for a better life and unbalanced and inadequate development is particularly acute in areas that are still underdeveloped in economic development at present. On the premise that China is still in the primary stage of socialism and...

This study aims to evaluate the business feasibility of Silina Co. as an environmentally friendly organic fertilizer business using the social cost-benefit analysis approach with a sharia perspective. The research method used is descriptive qualitative research using the Social cost-benefit analysis...

The China National Arts Fund (CNAF) was founed in 2013 and aims to support arts development, promote personnel training in the sectors of art and literature, and adverstize the excellent art works to the public. Although nearly 10 years (including preparation stage) has passed and thousands of art works,...

Reactive power optimization is the non-linear integer problems, suitable reactive power compensation can reduce the transmission losses and guarantee the power system operate stability, safety and economy. The differential evolution algorithm is the intelligent evolutionary algorithm had fast and precision...

Marriage between women and girls is a serious problem because it has a negative impact on both the mother and the child being born, including complications of pregnancy and childbirth, miscarriage, stillbirth, high fertility, morbidity, infant death, greater risk of stunting, thinness and underweight,...

In order to enhance the performance of shuffled frog leaping algorithm in solving optimization problem, this paper added the mutation operator to original shuffled frog leaping algorithm, an improved shuffled frog-leaping algorithm of solving TSP was proposed. Simulation results show that the improved...

According to the World Health Organization (2022), about 15 percent of the world’s population is affected by disability, and the number is increasing year over year. It is well known that people with physical disabilities have limitations in certain aspects of their lives, but do they have higher or...

This paper aims to discuss the real intention behind Caesar’s two British expeditions and the evidence against the conquest theory. In Commentarii De Bello Gallico, Caesar claimed that he invaded Britain because he would like to teach the Britons a lesson for aiding the Gauls. Most modern scholars disagree...

The risks and hazards of the COVID-19 outbreak at the end of 2019 have seriously affected the normal production and living order around the world, and have had a significant impact on the economies and politics of various countries. Objectively understanding major public health emergencies and examining...

A greenhouse monitoring and control system based on Zigbee networks was developed. This system consists of greenhouse data acquisition controller and greenhouse remote monitoring and control software. The system could monitor temperature and humidity, soil water content and concentration of carbon dioxide...

This study aims to analyze the effect of social media marketing on the decision to purchase umrah packages with brand awareness as a mediating variable. The study was conducted on 100 respondents who were prospective umrah pilgrims in Makassar City using a quantitative approach through accidental sampling....

Mufti-objective optimization has been a difficult problem and focus for research in fields of science and engineering. There already have a lot of classical methods for solving mufti-objective optimization problems before evolutionary algorithms were introduced in 1985. Classical mufti- objective optimization...

This study aims to exemplify how students who have some problems in learning English try to solve their problems. The design of this research is qualitative descriptive study. The subject of the study were students who had low achievement in English who got scores under 75. The data were collected by...

Commercial banks play an important role in China’s financial system. However, financial disintermediation has a significant impact on the traditional credit business of commercial banks. The scale of commercial banks’ capital stock has been gradually diverted from the source, causing a certain impact...

The traditional concept of value creation holds that value is an one-way output by enterprises to consumers, and consumers are only responsible for the acceptance and use. However, with the development of network economy and the diversification of marketing communication, the subject of value creation...

An evaluation method based on matter-element analysis theory was purposed in this paper, because of the method to evaluate the engine wear state monitoring based on oil spectrum analysis presently had the shortage such as too many human factors and uncertainty weight calculations. According to the various...

According to Zhou Li, administrative and educational institutions had not been separate, which showed the integration of politics and education. Governments at various levels functioned as the venue where prospective officials and officials to learn skills for officers where teachers or professors themselves...

Environmental protection and energy issues have already become the two most prominent themes in the new century. Electric car becomes one of the ways to solve these two problems. Aiming at working out how to apply the brushless DC motor to the electric car, a control system was designed after a series...

The pandemic caused by Covid-19 has created a severe global economic recession and destroyed many industries since it broke out at the beginning of 2020. However, many companies in construction material industry had an outstanding performance last fiscal year. This paper applied Fama-French five-factor...

Autonomous mobile robots (AMRs) require efficient real-time processing capabilities to navigate dynamic environments. Traditional processors often face challenges in meeting the power and performance demands of AI-based decision-making. This paper presents the design and implementation of an FPGA-based...

Study This aiming for know: 1) condition profit operations and levels profitability of BUP PT Pelabuhan Biringkassi Indonesia.; 2) internal and external factors that influence profit operations at BUP PT Pelabuhan Biringkassi Indonesia; 3) effective strategies for increase profit operations at BUP PT...

The type of vehicle equipments is varied, which usually used in complex environment. So it is difficult to statistics its failure probability. Fuzzy statistics method was proposed in this paper to subjectively analyze, statistically modeling and quantitatively calculate the failure probability of internal...

Purpose: to know teacher’s effort in growing students’ learning interest. Teaching learning process is core business in education. In involves students having no interest in improving their learning quality. Ultimately, the students’ result or achievement is still low and can increase difficulty and...

HIV and AIDS is one of the deadly and very dangerous diseases it is a serious problem for the Surabaya City government and must be addressed immediately. The Surabaya City Health Office said that 663 HIV cases had occurred in Surabaya City, East Java. According to data from the Surabaya City Health Office,...

The neuroanatomical basis study of the memory process investigated that the left inferior prefrontal cortex was associated with memory processing and activated preferentially. This study further demonstrated the most efficient memory process for memorization tasks based on the above experiment. Twenty-five...

ZnO thin films have been deposited on ITO substrates by pulsed laser deposition at various laser pulse energies. The crystalline structure, surface morphology and optical properties of ZnO thin films were characterized by X-ray diffraction (XRD), atomic force microscope (AFM) and UV-Visible measurements....

To study the effects of different surface microtextures on the friction and wear properties, the microtextures were processed on the 45 steel surfaces by pulsed laser. It showed that the textured surfaces with pits and grooves had an effect on the storage of lubricating oil and abrasive particles, which...

The increasing frequency of pipeline breaches across sectors necessitates the development of more accurate and effective leak detection technologies. Because pipeline leaks have increased. The economy and ecology may suffer if traditional localization and identification techniques don’t work. By using...

In order to overcome moisture absorption of straw based composite with poly(vinyl alcohol) as adhesive material, poly(vinyl acetate) (PVAC) was introduced into the preparation of composite based on rice straw slice (RSS). The effects of PVAC content, hot-pressing temperature and hot-pressing time on...

Shihab ad-Din Suhrawardi al-Maqtul (d.1191) founded in twelve century new school of philosophy — Hikmat al-Ishraq or Philosophy of Illumination. Multiplicity of elements and terminology used by Suhrawardi in his works had led to the polemic about the role and place of his Ishraq system.

In this paper, on the premise of 1+X certificate system, huawei’s 1+X certificate is introduced to gradually improve and enhance the school’s ability to cultivate innovative talents. The Huawei Intelligent Computing Platform Application development Level certificate is integrated into the professional...

The article deals with the modern trends of gamification which had appeared thanks to the changes in the political sphere in Georgia and the Ukraine. The behavior models of Mayor of Tbilisi Kakha Kaladze and Ukrainian presidential candidate Volodymyr Zelensky transform the traditional definition of the...

In this paper, taking industrial grade chitosan as raw materials, CO oxidation degradation method for degradation of raw materials by using HAc-H2O2, carried out in cooperation with oxidation degradation of raw material system of the reaction process is studied in different degree, viscosity, and reaction...

With the rapid development of information technology oversetting more and more industries, platformization has become an important trend to transform and upgrade for enterprises. Related to the survival and development of enterprises, it also provides sustainable power to create more value. However,...

Micro, Small, and Medium Enterprises (MSMEs) serve as vital contributors to inclusive economic development, especially in emerging economies such as Indonesia. However, their strategic performance is often constrained by limited managerial capabilities and unequal access to formal banking credit. This...