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This research’s aim is to figure out the impact of company size, audit complexity, audit risk, and company risk on audit fee in companies of trading, service and investment that listed on the Indonesia Stock Exchange in 2017–2021. The variables in this research are Company Size, Audit Complexity, Audit...

In order to understand the practical problems of the circulation and utilization of scientific data in the value chain in China, explore and construct the theoretical model of the value chain of scientific data elements on the basis of discussing the value effect of data elements, and then reveal the...

This study aims to analyze the effect of ownership structure and capital structure on Return on Assets (ROA), with firm size as a moderating variable. The research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The independent...

This quantitative research examines the relationship between the variables observed in this study: attitudes toward investment, subjective norms in the scope of investment, perceptions of behavioral control in investing, and student investment intentions. Active undergraduate students at the University...

This study examines the relationship between political support and the performance of Regional-Owned Enterprises (Badan Usaha Milik Daerah or BUMD) in South Sulawesi Province. As instruments of regional development, BUMDs play a strategic role in increasing locally generated revenue, expanding employment...

The objectives of this study are to (1) analyze the factors that determine service innovation in terms of service demands in the new normal era; and (2) to find out the types of service innovations in the New Normal Era at the Restaurant in the Ubud Bali Tourism Area. The number of samples studied was...

Artificial Intelligence (AI) have become a major focus of innovation, yet with significant environmental costs. Constructing and deploying large-scale AI models requires significant and deep computational and processing power, which leads to high energy consumption and ultimately carbon emissions. Green...

Amid the rapid global transformations of society, university leadership is emerging as a decisive factor in redefining the mission and vision of higher education institutions. Driven by globalization, technological change, and internationalization, universities must redesign their strategies, while leadership...

Islamic boarding school is an education institute that has a pretty long history in Indonesia. Islamic boarding school is the center of education or learning and a part of Indonesian struggles to reach independence. The learning concept that applied in Islamic boarding schools included the informal education...

Modern dynamic life poses extraordinary tasks for each member of society, for which it is necessary to show a creative approach. Creativity is an essential quality for students of the twenty-first century. Currently, there is a substantial scientific, innovative leap in the world; people are increasingly...

This electronic document is a “live” template. In the current research of cognitive psychology, the field of embodied cognition has become an important part of cognitive science. The introduction of the body-specific hypothesis adds important pieces to the puzzle of the theoretical structure of embodied...

This study aims to: (1) describe and interpret the facilitation strategy of learning efforts to improve the quality of community business production through business development services, (2) describe and interpret the facilitation strategy of community learning efforts by presenting community learning...

The COVID-19 pandemic has had an impact on many fields, including education. Learning activities are shifted from face-to-face learning into distance learning using online media. Due to this situation, parents encounter challenges regarding their role in accompanying their children with special needs...

This study aims to determine the effect of individual counseling with cognitive restructuring techniques on students’ learning interest in distance learning in class VII MTS Mu’allimin Muhammadiyah Yogyakarta. The research method used is a quantitative study using a pre-experimental design with a one-group...

The city of Tomohon is famous for its extreme market that sells various animal meats that are not commonly consumed in some areas. The official name of the market is Tomohon City Faith Market. A number of animals whose meat is sold in this market include cats, dogs, bats, forest rats, wild boars, cattle...

The shift from ‘content focus to learner focus’ allows the teachers to include meaningful activities in their class, which creates better learning solutions. The present study seeks to identify ways to advance a culture of learning continuum in higher education as an innovative teaching strategy with...

The Presidential Decree on One Data Indonesia is intended to regulate data generated by central agencies and regional institutions to support development planning, implementation, evaluation, and control, including regional taxes. Blockchain has the potential to become the primary tech that governs the...

Recently, Mahmoudi and Mahmoodian [7] introduced a new class of distributions which contains univariate normal–geometric distribution as a special case. This class of distributions are very flexible and can be used quite effectively to analyze skewed data. In this paper we propose a new bivariate distribution...

In recent years, with the rapid development of the network hardware and software, the network speed is enhanced to multi-gigabit. Network packet filtering is an important strategy of network security to avoid malicious attacks, and it is a computation-consuming application. Therefore, we develop two...

We have proposed a new framework of narrative generation which generates narratives through the mutual transformation according to various pathways between narrative (conceptual representation) and music. This paper will continuously incorporate this framework into the integrated narrative generation...

In this paper, a novel hybrid approach composed of adaptive neuro-fuzzy inference system (ANFIS) and imperialist competitive algorithm is proposed. The imperialist competitive algorithm (ICA) is used in this methodology to determine the most suitable initial membership functions of the ANFIS. The proposed...

In this paper, we present a new algorithm for visually significant feature points detection for efficient image indexing and retrieval. We propose a hybrid feature point detector based on edge maps obtained via spatial and wavelet methods. Proposed method is compared with other existing interest point...

We consider the class of autonomous systems x = f(x), where x R2n , f C1 (R2n ) whose phase portrait is a Cartesian product of n two-dimensional centres. We also consider perturbations of this system, namely x = f(x) + g(t, x), where g C1 (R × R2n ) and g is asymptotically small, that is g 0 as t + uniformly...

A new class of integro-partial differential equation models is derived for the prediction of granular flow dynamics. These models are obtained using a novel limiting averaging method (inspired by techniques employed in the derivation of infinite-dimensional dynamical systems models) on the Newtonian...

For some years now, “maker education” has been conquering the world, and with extensive literature describing projects and activities as well as their characteristics and effects. Many authors have described principles of maker education such as working on a product and do-it-yourself activities. However,...

Practicum is an activity carried out so that students understand the material. One of the high school chemistry materials that require practicum to increase students’ understanding is electrolysis. This material is often considered difficult because students have difficulty understanding the reactions...

Talking about law reforms the last decade in the third world countries is a deep subject which still into the process of debates and research , especially if we concentrate over the process of those reforms ,its efficiency and impact into the society will lead us to highlight the relation with the democracy...

This research aimed at describing the industrial experience benefits for improving the competence of Vocational High School teachers. Descriptive research methods were used to collect data from students enrolled in the Teacher Professional Education Program in 2021. The research revealed that learning...

Austrian novelist Franz Kafka, as a representative writer of European novels in the twentieth century, has been titled by many critics as a nihilist, a realist writer, and the founder of the absurd for the absurd background often constructed in his works and his non-mainstream thoughts. The deconstruction...

Directive speech acts in vlogs are essential to study to understand better the form, function, and meaning behind the speeches expressed by speakers. This study aims to describe the form of directive speech acts in Rans Entertainment’s vlogs and their implications for Indonesian learning. This study...

This article aims to describe the values of character education contained in the Saman Gayo Lues dance. The Saman Gayo Lues dance is a type of folk art that breathes Islam which is danced by a group of men in apposition like the cross-legged final tahiyat in prayer. In the aspect of motion, the saman...

This article discusses the characteristics of privacy in the prevention and control of the COVID-19 pandemic, sorts out typical cases, and introduces corresponding measures under the prevention and control of pandemics outside the territory. In response to the conflict between the public’s right to know...

The outbreak of the novel coronary pneumonia outbreak at the end of 2019 caused a huge impact on the world economy. This paper focuses on the impact of the outbreak on the industrial supply chain, analysing the impact of the outbreak on its supply chain from three aspects: agriculture, manufacturing,...

The university is the buffer stage of a person entering into the society and future occupation career, and career planning at this stage is the key to the success of students in employment or to establish their own career. However, with the increasing number of higher education enrollment in China, the...

For the current heavy manual monitoring work and frequent failure of electrical equipment, an online monitoring scheme for equipment state based on current sensor, WIFI communication module and embedded development board is designed. K-means clustering algorithm is used to analyze the current data set...

To verify the relationship between Chinese investor sentiment and Chinese stock returns, this paper collets data from 2003 to 2015, using principal component analysis method to construct the monthly investor sentiment index, then using Granger test to examine whether Chinese investor sentiment and stock...

The history and current status of smart home are described and the basic idea of intelligent control is intro-duced .And the application of embedded system in intelligent control system is also discussed. Using embed-ded system, various network information, multiplex automatic control function, as well...

In this paper, an object tracking system was introduced for video recording based Qt and OpenCV. The system can track any moving target in dynamic background. The tracking algorithm was designed based on TLD tracking algorithm and some refactoring was implemented. The architecture of the system is clear...

The Reader is a film adapted by Stephen Daldry from the novel of the same name, the film tells the hobbling lifetime story of a man and a woman, they bear historical yoke, gently destroyed each other's lives. In this paper, the humanity and dignity story of The reader has been analyzed from the film...

The cost measuring system of urbanization of rural migrant workers is established. The measurement models are built based on the system and the relative statistical indicators. Then the cost is calculated and compared with each other that migrant workers become citizens in Sichuan province and its 21...

In the construction of the China - Indo - China Peninsula and the BCIM International Economic Cooperation Corridor and the implementation of the One Belt and One Road initiative, Yunnan, with its special geographical advantages and regional features, is undertaking an important mission, in which talent...

For optimizing the maintenance strategy of electric vehicle (EV) changers, it's necessary to have a comprehensive evaluation for it by using its monitoring data. From the battery, electrical machinery transmission and charge-discharge process, 26 characteristic quantities are chosen as EV changers operation...

Based on the analysis of discourse in an EFL classroom engaging critical pedagogy, this paper argues that even though critical pedagogy encourages the voices of students, it is still obvious to find evidences of power relation in classroom interaction. Accordingly, a case study is conducted to explore...

Phoenix is an implementation of MapReduce on shared memory, aiming at supporting parallel computing based on multi-core/multi-processor efficiently. The extremal graph is a graph with the maximum number of edges without some given subgraphs. In this paper, by allocating the data of tasks appropriately...

Cloud computing adoption has had a considerable impact on organisations, particularly Small and Medium Enterprises (SMEs), not only by increasing the efficiency of acquiring IT resources, but also on IT management roles and security. In this paper, we discuss the impact that cloud computing is having...