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For over nine decades, international tax law has adhered to exclusive residence-based taxation for international transport income, a principle established by the League of Nations in 1928 and endorsed by the International Civil Aviation Organization (ICAO). However, between 2023 and 2025, the UN Committee...

As for emergency material supply in crisis, it is critical for emergency material mobilization to prepare in normal state. Economic mobilization has certain relations with supply chain in normal state. On the basis of analyzing the relationship of mobilization and supply chain, the paper constructs emergency...

PLC always need to share in-out data each other on production control process. DP Net is widely applied at the advantage of simple structure, high and stable transmission speed. This article take the testing warm rolling mill for an example, introduce the PROFIBUS-DP communication between SIMATIC TDC...

This article is written to describe how time token strategy improving students’ speaking skill. Classroom Action Research was chosen as the research design. The subject of this research was the first grade (X-IPA III) of MAS Amaliyah Sunggal in academic year 2017-2018 which consisted of 40 students....

Working capital management and financial aspects are important for increasing the value of a firm. Adjustments to the leverage, profitability/asset utilization, and growth of the company will affect firm value. The study was conducted on 167 non-financial companies listed on the Indonesia Stock Exchange...

Construction accidents, such as the fall of cranes in Palembang, and others from 2017 to 2019 have increased, Statistics of work accidents in the field of instruction reached 32%. Construction work accidents have an impact on their work so they need to protect workers with Personal Protective Equipment...

Over a few decades, strategic management has been viewed as a promising change in public bodies. Institutional and substantial progress has been made to improve general operations most effectively and efficiently through strategic mechanisms. Unfortunately, this has not been made any uniform advancement....

Arca Industri is a company engaged in furniture. Arca Industri revenue results from November 2017 to October 2018 are obtained that there are several months in which income does not meet the specified target. Therefore, Arca Industri must plan a new strategy in order to experience an increase in income...

Online reviews have an important influence on hotel customers’ consumption behavior. This research mainly collects comment information of DoubleTree by Hilton Hotel in Chongqing through web crawlers, and uses content analysis to perform word frequency statistics, word cloud graph analysis, semantic network...

Extreme floods are tending to normalization in the Huaihe River Basin. We proposed that emergency management system of extreme floods in Huaihe River Basin have to integrate bureaucracy with cooperative system, which corresponds with Chinese reality. Therefore, the “bureaucracy-cooperation”(BC) organization...

The purpose of the research carried out in is to find out the concept of memorization learning that is applied in the field by various countries of educational institutions, and to develop a memorizing learning pattern that is faster and more enjoyable. The method used is a qualitative description analysis...

The quilling technique is an activity that involves a person’s creativity in rolling paper at first but according to the material needs, you can use a cloth/ribbon/rope by paying attention to aesthetic values so as to produce beautiful and charming artwork. Preliminary study results with 2017 Fashion...

Oil and gas are natural resources that the state must manage following the provisions contained in the Constitution. Management of natural resources needs to consider aspects of benefit for the welfare of all Indonesian people who are now starting to be environmentally conscious. This change in legal...

The past several years have seen an increase in interest in trading that is supported by machine learning and artificial intelligence. Utilize automated trading with the aid of machine learning and artificial intelligence to reap the maximum rewards from the cryptocurrency market. For a specific time,...

Type 2 diabetes mellitus is an important lifestyle related disease which carries the risk of diabetic retinopathy. Diabetic retinopathy can lead to blindness, a serious disability that will significantly affect patients quality of life. This study aimed to determine the event probability and prevalence...

It's important to control students' learning path and to know students' learning knowledge levels in individualized education systems. Based on knowledge space theory, we studied learning state space and built a learning state model through Petri net. Since all possible learning paths can be found by...

The research aimed at analyzing accounting students’ needs in learning English by incorporating intercultural aspects. The research design was a descriptive quantitative research. The research was conducted in Accounting Study Program, Faculty of Business and Economic, the University of Bengkulu. The...

Background: To find out the seasonal variation rule of outpatient expenditure structure from 2013 to 2016, and predict the outpatient cost structure change in 2017 by the least squares trend seasonal multiplication model, and analyze the effect after the comprehensive reform of public hospitals. Methods:...

This article is part of the research (2017) which aims to analyze the relationship of dance style with socio-culture. This qualitative study using ethnographic methods. The research proves that style of dance has close relationship with social and cultural values. Vocational students who are members...

This study aims to determine the level of the financial health of company. The data analysed is the company’s financial statement data for the 2015-2017 period of PT Perkebunan Nusantara VII. The results of the analysis of the ratio of the company’s health level shows is not healthy with a weight of...

The purpose of this study was to determine whether the capital structure, independent board of commissioners, liquidity, dividend policy, and profitability can affect firm value. This is expected to be useful and used for interested parties, such as investors, to assist in providing information and making...

Applying corporate culture has become a demand that can not be negotiable by the company to still exist in the increasingly fierce competition today. Not only for big companies, corporate culture is now also considered very important to be applied by small companies though. Companies that are only profit-oriented...

The purpose of this study was to determine the profile of body mass index and physical fitness level of the students. The research method used is descriptive quantitative by using body mass index and physical fitness test. The population in this research is the 116 students of physical education program...

PT XYZ is a company that has business units such as product publishing, book printing, distribution, television production houses, online stores, applications publishers, and digital media distribution. In 2017 PT XYZ is targeted to start a new product project, but not realized by the target. Based on...

To write our dissertations effectively, we need some instruments called metadiscourse markers. These instruments are considered one of the essential elements in giving information through various linguistic expressions with cohesive and logical structures (Mina & Biria, 2017). Therefore, this study...

The paper examines the change of firm performance of listed companies by considering the influence of IFRS application. Furthermore, the mediating effect of disclosure quality is also considered in this study with Southeast Asian countries context. The application of IFRS has had a huge impact on the...

A meaningful science teaching focuses on reconstructing knowledge and experience. One way for reconstructing knowledge is by using science process skill. It is an ability of students to solve problems. This research aimed to measure science process skills of first grade students at Biology Education...

Up to 2017, the total mileage of the Chinese high-speed railway (HSR) exceeded 22,000 km. Benefiting from the rapid socioeconomic development and the widely use of smart phones, more and more passengers need to access broadband information services through wireless networks while they are on travel....

This paper establishes security process optimization model based on GSPN and use average token to make performance analysis of each step in security process to identity bottlenecks and put forward some optimization suggestions. Based on the theory of Petri Net, we divide the whole security process into...

This research is intended to investigate the use of politeness strategies and norms in waiter-consumer communication at student cafes. This descriptive and qualitative study is presented within the framework of sociopragmatics which can be broadly defined as the study of speech acts and the contexts...

The Jakarta Election 2017 was a phenomenal political event from many perspectives including in aspect of language use as political tool. Therefore, this study aimed to reveal violations of the principle of politeness in the speech of politicians and their implicatures on the political discourse of Jakarta...

Aim: To investigate the clinical effect and value of quality nursing on lung function and quality of life in elderly COPD patients. Methods: A total of 80 elderly COPD patients admitted to our hospital from March 2015 to March 2017 were randomly selected and divided into two groups (n = 40). The control...

In this paper, the impact of market concentration and non-interest income on the stability of banks has been investigated based on the panel data of 17 Commercial Banks in China from 2007 to 2017. The results indicate that there is a significant negative correlation between the market structure concentration...

Human development has a direct impact on the economic well-being and competitiveness of a country. Among the positive trends, it should be noted that over the period from 2010 to 2017 in the Republic of Bashkortostan, the number of pupils of preschool educational organizations increased by 41%, the number...

The productivity of peanut (Arachis hypogea L.) in Indonesia from 2017 until 2021 is estimated to have average production growth minus 11,82% per year and cannot meet the domestic need of the peanut. According to that statistic, Indonesia is the world’s second largest importer of peanuts. Looking for...

Productive skills, especially writing, are the most problematic areas for ESL students. Nowadays, how to write a coherent text is of great importance particularly in argumentative writing. Based on Halliday and Hasan’s theory, this article analyses the cohesive features in the 20 students’ English argumentative...

China strives to achieve carbon peak by 2030 and carbon neutrality by 2060. The "double carbon" strategy advocates a green, environment-friendly and low-carbon lifestyle. In order to accelerate the pace of reducing carbon emissions, guide green technology innovation, and improve the global...

According to a report published in the Times of India in October 2023, during the 2022-23 financial year, 23% of the Indian corporate houses, allocated and prioritized their Corporate Social Responsibility (CSR) funds for environmental projects. It has been found that Indian corporate entities are increasingly...

Ambitious greenhouse gas reduction targets and the currently surging energy prices pose significant challenges for the chemical industry. In this paper, the integration of molten salt thermal energy storage into the chemical site utility infrastructure is proposed to enable decarbonized and cost-effective...

The main purpose of the publication is to develop theoretical and methodical principles for the creation of local integrated production and trading systems in the region on the basis of main determinants and assessment of the preconditions formation level study results systematization. It is emphasized...

This article substantiates the necessity of systemic formation of clusters in the regions of the Russian Federation, which promote realization of the innovative potential of regional economic systems and strengthen their competitiveness by achieving the economic and social synergetic effect of developing...

This paper discusses how Bluetooth net-works are built and facilitate communication. Analysis of protocol stack and selected profiles application were presented. A remote measurements and on-line controlling system for a given object was described as practical implementation of the technology standard....

The village ofPulauKampaiPangkalanSusu Sub-district in Langkat District which become a study conducted in 2017 were drawn the girls who marry early or girls married before 20 years old were 82 persons (16.01%), married girls among those who were had been using a modern contraceptive use such as injectables...

This paper was taken from the results of research conducted by researchers in 2016 and 2017 at Cimahi inclusion school. The purpose of this study is to produce a learning model to help teachers in overcoming students who have emotional and behavioral disorders (EBD). Background teachers from general...

Unit cost was real cost at hospital care. Unit cost was component of rational services tariff. The problem was nothing of standarized proportion of direct cost and indirect cost on unit cost in the inpatient room. The purpose of this study was to compare direct cost and indirect cost in unit cost based...

Digital revolution is transforming the way customers access financial products and services. Since 2017, the number of investors in the Indonesian capital market, based on Single Investor Identification (SID), has increased significantly. This is due to the emergence of digital platforms in mutual funds...

Based on the data of CGSS in 2017, this article uses the ordered probability model and OLS to explore the relationship between government pro-poor expenditure, social capital and the subjective happiness of rural residents. The results show that the government's pro-poor expenditure has a significant...

Bhutan stands as the world's only carbon-negative country - a remarkable feat achieved through deliberate environmental governance, deep-rooted cultural values, and forward-looking policies. This paper explores Bhutan’s carbon-negative development model as a framework for reimagining business responsibility...

The paper establishes the regression model based on the economic value added(EVA), refined economic value added(REVA), net profit, net cash flow and other indicators selected from the financial data of power industry. Correlation analysis indicates that, in comparison with traditional financial indicators,...

In the first half of 2018, there were 63 cases of information disclosure violations in listed companies, accounting for nearly 40% of the administrative penalties imposed by the SFC. This paper takes information disclosure violations as a starting point to investigate the impact of corporate information...