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This paper examines the effectiveness of Beneish M-Score and Dechow F-Score models in detecting financial frauds of US-listed Chinese companies. In conclusion, based on the data we collected, the validity for M-Score on US-listed Chinese companies is 85.71%, way higher than what Aghghaleh measured for...

The purpose of this research is to examine and analyze how social and environmental disclosure affects firm value, and its interaction with external assurance affects this relationship. Research of this kind is quantitative in nature. The study focused on mining businesses that were listed between 2019...

This study examines the effect of the Regional Financial Management Index (IPKD) on the Public Service Index (IPP) in 24 districts and cities in South Sulawesi Province using panel data from 2023–2024. Based on New Public Management theory, this investigation fills a research gap that shows inconsistencies...

As the Covid -19 continues to rage, the number of Internet users is increasing rapidly, which makes it extremely urgent to innovate and develop new media. The organic combination of artificial intelligence and mega data has added interactive video, an innovative form of the video presentation, emphasizing...

The aging trend of the global population is obvious, at the same time, the shortage of human resources is more obvious. The re-employment of the young elderly is a strategic requirement to cope with the aging population and the sustainable development of economic society. However, at present, the young...

Tracer study which is a form of survey to LSP Unesa which organizes competency certificates that have strategic value for the development of higher education. The results of this tracer study activity can be used to evaluate the LSP that provides competency certificates to students. To find out the competencies...

This research involves a history teacher at a high school in Manado city who already has an Educator Certificate, with a focus on research problems related to how the efforts of teachers to carry out their roles and functions in history learning during the last two years during the Covid 19 Pandemic....

During the long school holiday marking the transition to a new academic year, some students or religious boarding school students spend their time playing with smartphones. They take advantage of the school break by engaging in social media and online gaming. The average duration of smartphone usage...

A study was about the surface soil enzyme activity and N indicators Variation characteristics of Phyllostachys bambusoides forma shouzhu Yi forest in Liangping, Chongqing Municipality in spring and summer. The results showed that, the forest soil content of organic matter(OM), total nitrogen(TN), available...

in contrast with Chinese current teaching method with the center of teachers, the foreign teaching with the center of students is a kind of teaching method with more science and more accept by students. The article explains the new teaching method with the tool of teaching and the center of students...

This paper analyzes the mechanism of non-cavitation tone noise line-spectrum frequency of counter-rotation propeller. The mechanism is interference effect and circumferential harmonics field effect. According to the generalized acoustic analogy equation, the lift and drag which are caused by the mechanism...

This study aims to discuss the existence of code mixing in literary works, especially novel. Code mixing exists in society through novels that are intentionally inserted to give a unique impression. This study utilized observation and documentation technique to collect data. The data analysis method...

This study aims to analyze the Flood and Landslides Management Program in Manado City using a qualitative approach and data collection techniques through observation of areas affected by floods and landslides, semi-structured interviews with community leaders in areas affected by floods and landslides,...

Teenagers have the concept of an ideal body image by interacting with the social environment in the form of social comparisons with other people. Social comparison is closely related to social media. TikTok is one of the video-based social media that is currently booming and loved by teenagers. This...

An environment-friendly carbon material with an atomic layer of graphene oxide (GO)–graphene and an atomic layer of GO, hereafter denoted as GO–G–GO, was fabricated by an easy one-step hydrothermal method. GO–G–GO was obtained by centrifugation to separate GO and graphite from the remainder of products...

Water-energy-food (W-E-F) nexus is an essential element for human survival, as well as the basis for the sustainable development of regional economy and ecological environment. Water resource is an important input element of energy production and food production, which makes the W-E-F nexus become closer...

Research questions of the contemporary development of the society remain relevant due to the increasing global problems and also the ideological priorities of the influencing images of the future and the necessity of their prediction. In this regard, a special role is played by futurological activity,...

the Intelligence based on the information physics system will enable humans to enter the fourth industrial revolution led by intelligent manufacturing in the next ten years, that is the industrial 4 era. Product of the whole life cycle and manufacturing process of digital and based on information communication...

The purpose of promoting green energy in various countries is to replace traditional hydroelectric or thermal power generation, especially nuclear power, which is a safety concern. However, in exploring the application of green energy, special attention should be paid to not only saving energy, but also...

As we all know, the development of accounting keeps pace with the economic progress. Since the essence of accounting is that the accountants express the objective economic matters with their subjective idea under the norms of accounting standards, and therefore the accounting professional judgment is...

As in recent years, rapid development of mobile phone hardware and operating systems such as Android, ios continue to optimize the market potential of the mobile market is gradually excavated, which created hear Lang stretch of mobile terminal APP. How to promote APP and make targeted deployment according...

The purpose of this project is to develop an operating system based on iOS Sina Weibo iOS client client software.This paper covers the development of Sina microblogging client some knowledge. The design with the Apple system to iOS as a system development and runtime environment, complete system design,...

Due to the strengthening requirements of the Bank of Russia for credit institutions and the increasing amount of loan transactions in banking, credit institutions have to constantly monitor the changes of external and internal risks, improve the existing risk management system in order to increase their...

The expanded F-expansion method was used to construct the evolution wave solutions involving parameters for the Complex Ginzburg–Landau equation. The evolution wave solution in several forms are shown and the numerical simulation figures are given.

In the post-epidemic era, short video platforms such as Douyin have developed rapidly, opening up more functions and models. The epidemic is both an opportunity and a challenge, hitting the tourism industry while providing opportunities for the development of tourism-based short videos. This paper adopts...

Smart parking systems are a new avenue to address urban parking challenges while maximizing the efficiency of space usage and reducing traffic congestion. This paper performs a systematic literary review (SLR) regarding on-going advancement of smart parking systems, which includes technology-enabled...

This paper presents a method based on K-SVD (Singular Value Decomposition) to despeckle Synthetic Aperture Radar (SAR) image. First, we get sparse representation of a noisy image f over a fixed complete dictionary D by using Orthogonal Matching Pursuit (OMP). Then, train D on the noisy image to get a...

English as a language, the most basic function is communication and communication, oral English learning is very important. Students in the school of English learning to should try education is given priority to, "dumb" English become the biggest obstacle to learning English. Using APP mobile client...

Patient loyalty is one of the core things that hospitals must strive for. This is because increasing patient loyalty can provide long-term benefits. In 2022 it will be 99,413 while in 2023 there will be a drastic decline where the number of outpatient visits will only be 78,989 the decrease in the number...

Aiming to the precision, information and intelligence development requirements of modern agriculture, the scheme of environmental parameters monitoring and automatic control for agriculture production based on cloud computation and internet of things is put up. Through sensors, zigbee wireless network,...

Vocabulary is one of the three elements of language, as an important position in English learning. Vocabulary has always been the various stages of English teaching's basic and difficulties. Mobile learning breaks through the time and space constraints of the traditional teaching model. The vocabulary...

Based on Citespace and literature measurement software and using visual analysis technology, this paper takes the literature on the research field of female images in Yuan Dynasty Miscellaneous Drama in CNKI journals from 1994 to 2023 as the research object. This paper focuses on the authors, institutions,...

The use of deixis can be used in all aspects of life, including Nusantara Bertutur children’s fairy tales in Kompas Newspaper. The study aims to: describe the deixis forms in Nusantara Bertutur children’s fairy tales in Kompas newspaper; and (2) describe the deixis implication for learning Indonesian...

In the silent corridors of the internet lies a digital underworld – the Dark Web, where anonymity empowers illicit trade, hidden communications and crimes that transcend physical borders. This study delves into the intersection of technology, law and deviance, examining how India’s existing legal frameworks,...

Rural governance is an important part of the modernization of national governance system and governance capacity, and it is also a key link to realize rural revitalization. In recent years, with the rapid development and popularization of digital technology, digitally empowered rural governance has become...

During the last decade, there has been increased use of neural networks (NNs), fuzzy logic (FL) and genetic algorithms (GAs) in artificial intelligence (AI). Since these three methods are complementary rather than competitive, a better performance model which has combined GAs, FL and NNs comes into being...

Location service is a special function in the Android OS, LBS app is an import field in the mobile application development. Using Baidu map SDK as a tool, the Android location service teaching course which comply with the Model-Driven teaching method in pursuit of teaching process repeatability, operability...

The process of forming a Japanese word is called gokeisei. Gokeisei consists of 4 kinds, namely haseigo (派生語), karikomi or shouryaku (刈り込み· 省略), toujigo (頭字語) and fukugougo/gouseigo (複合語· 合成語). This study aims to identify changes in phonemes in the process of gouseigo formation. In this study, the data...

In developing countries, Urban Agriculture (UA) mainly focuses on providing sufficient safe food to cities. “Pick Your Own” fresh produce supply chain is one of the most popular short supply chain models in cities of China. A pilot research on fresh vegetables has been conducted in presenting situations...

As a new protection, wide-area protection enables protective relaying, and automatic control based on electric power system network communications and comprehensive judgment of multi-point information, which plays an increasingly important role in the secure and stable operation of electric power system....

This study examines the simultaneous impact of digital wallet usage and financial literacy on the financial management behavior of students in the Management Study Program at the Faculty of Economics and Business, Maros Muslim University. Using a quantitative approach, data were collected from 150 students...

Along with the development of the internet, people’s entertainment has also changed to online games. One of the most played games in Indonesia is Garena Free Fire. This game is a Battle Royale type that combines online multiplayer video games and survival games. In addition, this game also sells virtual...

This study derives from an issue of information ambiguity that became a polemic in the community due to the false information posted on Instagram by MSGLOW. The public claimed that this brand deceived them by stating that it would participate in The Paris Fashion Week event while it only participated...

We examine the analysis of the Bollinger Band (BB) indicator to beat the market using mining stocks listed on the IDX for the 2019–2023 period. We used 15 research samples and collected the data through investing.com soft- ware. After that, the data analysis technique uses the event study method that...

This study investigates the role of shareholder engagement, proxied by institutional and managerial ownership, and sustainability training in maximizing the extent of sustainability report disclosure. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) between 2020...

The smart city is an advanced form of digital city following the urban development and is the focal point for the urban governance model innovation as well as a breakthrough lifestyle change. With the deepening understanding, urban construction has made great progress and the smart city evaluation system...

Face-to-face learning was again carried out at SMPN 1 Secang. Face-to-face learning students experience difficulties because they have experienced online learning for two years, so students have difficulty adapting face-to-face learning, because they are too comfortable with online learning. This study...

Education has a vital role in supporting the achievement of sustainable development goals (SDGs). First, education is chosen as a pioneer in human development and second, education as a means to increase awareness, knowledge, and self-development. Education for Sustainable Development (ESD) is a program...

Skills social can in a way effective overcome complex problems, such as development Skills social For use practical. As a result of social media, there are risk Wrong interpretation and manipulation of others. Error Which general happen including miscommunication, data security, and problem other. Objective...

Corporate marketing is being supplied broader marketing channels and advertising space in the background of Big Data. Meanwhile under the age of big data environment the complexity and uncontrollability of enterprise marketing environment is increased. By defining the nature and characteristics of big...