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This study analyzes the influence of corporate characteristics on tax avoidance practices among food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research focuses on three main variables: profitability, firm size, and leverage. The analysis reveals that profitability,...

The purpose this paper to examine the inculcation the character of responsibility and self-confidence through drumband extracurriculars in elementary schools. This type of research is a descriptive research with qualitative approach. The research subjects were 5 participants, consisting of the principal,...

Categorical thinking is the underlying capability of information technology. In order to get more understand the development of children categorization ability, two experiments were employed in this research. 60 children (30 boys, 30 girls) joined the experiment, there are 20 children for each age group(3-4...

This research was conducted in urban and rural areas of Klaten Regency. This study aimed to analyze the spatial thinking skills of junior high school students in urban and rural areas in the Klaten Regency and to determine the differences in the spatial thinking abilities of students in urban and rural...

This study examines the relationship between Islamic financing, economic growth, and labor absorption within the framework of green and inclusive development in Indonesia. Using a quantitative panel data approach across 33 provinces from 2010 to 2023, this research applies a simultaneous regression model...

This study aims to evaluate the correlation between the thesis topics of students from the Faculty of Language and Arts at Universitas Negeri Medan from 2017 to 2023 and the university's vision, mission, and research roadmap. Using qualitative and quantitative analysis methods, the thesis topics...

This study aims to describe language politeness principles in Film Layangan Putus, especially (1) forms of compliance to politeness principles, (2) forms of violations, and (3) implementation as drama text teaching material. The object of this descriptive qualitative study was utterances containing element...

Amid rising healthcare costs and growing demands on health systems, evaluating the efficiency of government health spending has become increasingly important. This study examines the relative efficiency of healthcare spending in five countries—Poland, Germany, Hungary, Italy, and South Korea—over the...

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,...

Pekalongan City is one of the cities where filariasis is endemic with an mf-rate > 1%. SFrom 2004 to 2017 the number of clinical or positive cases containing microfilariae was 417 people, while 40 people were chronic..In 2018, 6 people were found to be infected with microfilariae aged less than 12 years...

This study aims to (1) describe the politeness maxims contained in the literacy module of Elementary School (SD) students in the Indonesian Student Competency Assessment (AKSI) application issued by the Ministry of Education and Culture (Kemdikbud), (2) describe the value of character education that...

In 27 B.C., Gaius Octavian, through his clever political means, declared that he would restore the republican system and establish the Roman Empire. Rome’s expansion turned the Mediterranean Sea into an inner lake. Its territory, constituted of all its colonies, formed an ellipse around the Mediterranean....

This study aims to analyze: (1) variations of topics in scientific writing of class XI students of Madrasah Aliyah (MA) Nurul Islam Tengaran and (2) the value of religious character in scientific writing of Class XI students of MA Nurul Islam Tengaran. This research is a type of qualitative research...

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...

This study aimed to find out the target hate speech and to identify the impoliteness strategy and the function of the impoliteness that netizen used to delivery the hate speech in comment section of Clara Dao’s shorts video. The method used in this research is decriptive qualitative research using content...

Residential real estate takes the largest part of asset market in the United States. This study investigates how changes in macroeconomic variables affect changes in housing prices, using time series data from 191 observation samples in the United States over the past 15 years. The dataset was collected...

Pattern foster even not enough seep in environment house. Whereas, children more many use up time play in house than in school. Lots child which can feel lack of attention and love Dear from person old because still many person old which busy with her job in outside house and no notice his son. Child...

Persistent depressive disorder (PDD) is a new classification in the DSM-5 that includes dysthymia, chronic major depressive disorder, recurrent major depressive disorder, and dual depression. Although a new concept, PDD is already a common mood disorder. However, information about the disease is limited....

This paper investigates the predictive return power of three asset pricing models during market turmoil: the CAPM, Fama-French 5 factor model, and q-factor model. We select two periods of market downturns: the 2008 financial crisis and the 2020 Covid period. The models are trained before these two periods...

In recent years, with the acceleration of social rhythm and the increase of various kinds of pressure, the incidence rate of anxiety disorder is increasing, which seriously affects people’s quality of life. In this thesis, we studied the causes of several major anxiety disorders: generalized anxiety...

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...

Faced with the especially severe economic situation in our country, various advanced technical means are rapidly popularized in the daily life or work of modern social groups, provides new opportunities for the development of various industries, and puts forward development requirements at higher-level...

Over the past decade, the total amount of Foreign Direct Investment (FDI) has fluctuated constantly with China as the leading recipient of FDI. The World Investment Report of 2020 shows that, looking back at 2019, FDI flows to developing Asian economies fell 5 percent to $474 billion. However, Asia remains...

As new type of indoor decoration materials, gypsum plasters have good development prospect in fire resistance, heat preservation and insulation, environmental protection, etc. The purpose of this paper is to prepare gypsum plaster using desulphurization gypsum, waste mycelium retarder (WPM) and some...

Investment requires significant consideration of diverse elements, especially for a new product or service in the market. Elude company is one company in the travel industry that presented an app to help people identify areas they can visit based on how much the budget. The paper uses different components...

With the promotion of examination-based education in China, Chinese adolescents are studying hard and facing the pressure of comparison and competition with others. The number of places for continuing education and work provided by China is far lower than the demand, leading adolescents to bear the pressure...

This research examines how regional transfers influence economic growth in South Sulawesi Province, focusing on three primary types of government allocations: the Revenue Sharing Fund (DBH), the General Allocation Fund (DAU), and the Special Allocation Fund (DAK). The study aims to test and provide empirical...

This study investigates: 1) strategies to optimize benefits and mitigate risks in implementing the Distributor Financing (DF) system on PT Semen Tonasa’s cash flow, and 2) the ideal funding amount through the DF system to maximize cash flow projections. Using a qualitative, descriptive analytical approach,...

The separation and detection modules of the chromatographic system for the transformer gas-in-oil on-line monitoring is improved. The former single-column separation detection module is improved to double-column separation detection module, and compared with single-column detection module. The results...

Character education is interpreted as education that can promote noble values, morals, character, and manners. Character education is currently being developed following the Ministry of Education and Culture strategic plan for 2020 – 2024 in the form of the Pancasila Student Profile. The purpose of this...

2-(4-((6-bromo-3-nitroquinolin-4-yl)amino)phenyl)-2-methylpropanenitril(7) is an important intermediate in many PI3K/mTOR inhibitors. The compound 5 was synthesized from 6-bromoquinolin-4-ol (1) and 2-(4-nitrophenyl)acetonitrile(4) through five steps including nitration, chlorination, alkylation, reduction...

The project is about creating an Arduino based system for tracking food intake that effectively monitors food intake through a mix of hardware and IoT technology. At the center of the system is an Arduino UNO, with a load cell for accurate weight measurement of food, push buttons for user inputs, an...

Under the background of world economic integration, China’s economic exchanges with other countries in the world are becoming closely. As China’s strength on the world stage to enhance, China’s stain is becoming strong. In order to establish China’s image and transmit China’s voice, the construction...

The abundance of one major and eight trace elements in 215 coal samples from the Mengjiawan exploration area, northern Shaanxi, China, were determined. As compared with Chinese coal, American coal and coal Clarke value, only Th content in the Mengjiawan coal is high. The abundance of the element is different...

MSME assistance is a program created by Ketapanrame Village together with BRILian which aims to improve the quality of MSME products and services, turnover, welfare of MSME actors, skills of MSME actors, village economy, welfare of local residents, cooperation between MSME actors and Ketapanrame Village...

Education will always develop from time to time, each policy will be updated according to its time. This study aims to analyze more deeply the condition of education with changes in curriculum policies in improving the quality of early childhood learning. This research is a qualitative descriptive study...

Considering the huge number of patients with comorbidity, this paper aims to review and summary the recent 5-years studies, from 2016 to April 2021, on the panic disorder and comorbidities. All studies that mentioned in this paper are published on authoritative databases and are peer viewed. The results...

In this experiment, we studied the effects of astaxanthin on the growth and resistance of strawberry tissue culture seedlings under salt stress. The samples were treated with astaxanthin concentrations of 0, 5, 10, 50, 100, 200 mol/L. The results show that there is a rise in content of chlorophyll, ascorbic...

The research focuses on the increasing need in mature women’s clothing when they shop online. Clothing has both psychological and social meanings for consumers, therefore, our research attempt to find multidimensional aspects of consumers’ perceptions and evaluations through reviews, and accordingly...

This study investigates the impact of trade policy uncertainty (TPU) on Environmental, Social, and Governance (ESG) investment flows using a dynamic panel data model and monthly data from 15 major economies between 2010 and 2023. Drawing on Real Options Theory and Institutional Theory, we hypothesize...

To reduce fuel consumption, a simulation model of range-extended electric vehicle for city bus drive cycle is established and a fuzzy control strategy to maintain battery SOC is put forward. The fuzzy controller’s input parameters are battery SOC and the change rate of SOC. Confirmed by the experimental...

Language plays an important role in human life in general, and in communication in particular. Bromley explained that speaking ability is an expression of words. There are receptive (understood and accepted) and expressive (concrete) expressions. Children who speak includes in the category of Expressive...

Based on the rapid development of society, the pace of people’s lives is getting faster and faster. Furthermore, it creates much fragmented time each day—for example, every day on the way to work or school. There may be 20 to 30 minutes of travel time, and if this time is not enough to accomplish something,...

In this experiment, we studied the effects of astaxanthin on the growth and resistance of strawberry tissue culture seedlings under the stress of heavy metal cadmium. Strawberry seedlings were planted in MS medium supplemented with different concentrations of astaxanthin and with 25 mg/L GdCl2. The results...

This study aims to analyze the effect of financial performance and industry characteristics on carbon emission disclosure in companies listed on the Indonesia Stock Exchange (IDX) that have received ESG assessments from Morningstar Sustainalytics. Financial performance variables are measured through...

The concept of digital sports is defined by using the literature method and the field investigation method. The present situation of the digital sports campus construction is as follows: 1. The digitalization of the physical and mental fitness of the teachers and students in the university; 2. The digitalization...

Against the background of the new era, China puts forward the strategy of “Healthy China” to establish a strict, efficient and socially co-governed food safety system. Guided by the health concept of green low-carbon and circular development, "Eatathome" APP Platform integrates Internet with modern agriculture...

This study uses data from the Food and Agriculture Organization (FAO) of the United Nations to investigate the relationship between agricultural CO2 emission, production, and related socioeconomic factors. First, we gather and process emission and production data, and then organize data based on country,...

Cohesion and coherence are essential elements that have a role in forming structural coherence and coherence of the meaning of discourse texts. The formation of a coherent structure and semantic relationship cannot be separated from using the correct elements of cohesion and coherence, which are marked...

The Benteng Somba Opu Village Office lacks human resources which causes the employee’s workload to increase and results in work goals not being achieved or not being maximized. The purpose of this study was to compile a job analysis and workload analysis at the Benteng Somba Opu Village Office. This...