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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,...

This paper presents a model of behaviour in strategic alliances, the iterated assurance game model with an exit option. From the literature review and the derived model, several hypotheses are proposed and then tested using Wilcoxon rank sum tests. Data was collected from self-administered questionnaires...

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...

Brain tumor recognition is a serious task in medical imaging, helping in main diagnosis and handling development. This paper shows a deep learning-based method utilizing MRI scans for tumor detection and classification. The model integrates U-Net intended for splitting up and ResNet-50 for classification,...

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...

Driving in fog is a major issue for drivers, especially in the early morning and late at night, as it reduces visibility and raises the possibility of accidents by making it difficult to see far-off objects on the road. Heaters and air conditioners are common fog removal devices that are notoriously...

This article discusses the illocutionary speech acts contained in @muktamar.48's Instagram account posts and their implications for Indonesian learning. The Instagram account contains posts about Muhammadiyah and Aisyiyah. There were also posts about preparations for the 48th Muhammadiyah and Aisyiyah...

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...

Nonlinear feature extraction used standard Kernel Principal Component Analysis (KPCA) method has large memories and high computational complexity in large datasets. A Greedy Kernel Principal Component Analysis (GKPCA) method is applied to reduce training data and deal with the nonlinear feature extraction...

The principle of using photoelectric sensor to detect the pulse waveform is introduced. A low cost photoelectric pulse detection device is designed, which can improve the pulse detection circuit. In addition, the pulse signal waveform display PC is designed by using C# language, and the pulse waveform...

This study aims to analyze the effect of organizational communication (X1) and work discipline (X2) on employee productivity (Y), with the work environment (Z) as a mediating variable. The research population consisted of 130 employees of J&T Express Makassar, with a saturated sampling technique....

This project deals with monitoring a patient’s vital indicators in real time, such as their respiratory and heart rates, and sending out alarms when aberrant readings are found. The system is appropriate for a range of healthcare applications because it is affordable and simple to set up. The breathing...

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 tensile behavior of secondary general single crystal superalloy DD6 with low Re was investigated at 1070 C. In this study, orientation of the specimens was selected along the [001] direction and the evolution of microstructure and dislocation configurations were analyzed by SEM and TEM in detail....

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...

The grid is the important fundamental facilities of national economy. With the feature of capital intensive, power grid investment bring about large risk to power grid enterprises. Thus it’s necessary for power grid enterprises to conduct the investment pressure testing so as to ensure the smooth progress...

During the epidemic, in order to achieve sales targets and maintain quarterly performance, vehicles of various brands have reduced prices and increased sales. But in this case, it is necessary to improve the efficiency of vehicle marketing and the accuracy that customers like. From this period of time,...

The approximate full adder (FA) and subtractor of about 8 transistors each with small areas respectively. The FA and subtractor make very few errors, three errors in the FA and two errors in the subtractor, so they are adequate for approximate computing applications. In order to achieve increased speed,...

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...

The method of carbothermal reaction is used to prepare titanium boride (TiB2) in a DC electric arc furnance by using a powder mixture of TiO2, H2BO3 and C. The initial product is milled and the impurities are removed by pickling and reverse flotation. The final TiB2 powder with a purity of over 99% can...

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...

Parenting styles usually divided into authoritative, authoritarian, and permissive parenting impact children’s development. Previous studies showed a correlation between parenting styles and children’s theory-of-mind understanding as a key social cognitive ability. What is more, parenting styles reveal...

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,...

Rabbiteye blueberry cv. 'Baldwin' has been thinned in varying degrees (20%-40% per ear) in fruit development period. We determined fruit maturation and qualities to evaluate thinning. Fruit qualities included vertical and horizontal diameter, single fruit weight, firmness, water content, soluble solids...

The author of the article reviews two major sociological approaches regarding the media construction of reality in the postmodern condition. Z. Bauman’s conception of modernity and postmodernity is considered as the conceptualization of the role of media in society’s transition from one state to another....

In early 2020, Indonesia faced the devastating impact of the Covid-19 pandemic, resulting in significant loss of life and profound economic challenges across communities. To alleviate these hardships, the government initiated various forms of social assistance, including the Village Fund Direct Cash...

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...

Detection probability of aircraft infrared characteristic signal has an irreplaceable role on finding target. This paper mainly researches on aircraft infrared detection probability under the single background. First, target infrared radiation model is established, and then a weighted calculation method...

Multi-dimensional applications use tree structure to store data and space filling curves to traverse data. Most frequently used Quad-tree and Z-ordering curve are analyzed. By importing these to a HDF5 file format, a multi-dimensional data storage subsystem is constructed. Performance test results show...

The effects of intercropping with four hyperaccululator plants Galinsoga parviflora, Sigesbeckia orientalis, Solanum nigrum and Crassocephalum crepidioide on soil enzyme activity and soil organic matter of grape seedlings under cadmium (Cd) stress were studied by a pot experiment. The results showed...

This study examines the impact that consumer-entrepreneur brand attachment has on opinions of entrepreneurs as endorsers of their companies. To test the hypothesis, we conducted a 2 x 2 factorial design manipulated attachment strength to the entrepreneur and fronting situation. Results found entrepreneur...

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...

The policy of empowering micro, small and medium enterprises (MSMEs) is the main focus as an effort to encourage economic development and reduce economic disparities in various regions. One of the initiatives that has been implemented is the People’s Business Credit (KUR) Application Program which is...

Zhao Yanchun’s The Three Word Primer is distinguished by its linguistic fidelity to the original text, its three-word grid, even-rhyming style, easily understood and informative commentary. Using the multi-dimensional transformations of eco-translatology, we find that the translator has successfully...

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...

In recent years, China's local governments take to support the development of family farms as the important work of the local agricultural modernization. They published a number of financial policy to support agricultural development. Built agricultural industry fund is the one of those. Compared with...

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,...

Pipeline systems are widely used for transportation of petroleum and natural gas. It is clear that a continuous and automatic monitoring system is very necessary for petroleum and gas pipeline system. This paper describes an algorithm of 3D sensor node deployment based on petroleum and gas pipeline architecture...

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...

According to the difficult in selecting parameter of SVM when modeling on the gas quantitative analysis,and existing methods need long time,SVM optimized by improved grid search method was proposed to built an infrared spectrum quantitative analysis of gas.According to this method,the spectrum data of...

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...

In this work, the effects of cooling rate on the microstructure and tensile strength of A356 wheels during solidification were studied. Four cooling methods, including air cooling, wind cooling and two different water coolings, were a used to control the cooling rate of spoke. Comparing with the air...

The main aim of this study was to obtain the relationship between drying method and binder distribution in the z-direction. The results implied that it was reliable and effective method using LSCM to characterize the z- directional distribution of binder and analyze the influence of dry method on binder...

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,...