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Tax is the blood of countries, fiscal and taxation information is not only an information engineering, its essence is the revolution of the fiscal and taxation management, its basic goal is to provide tax integration of scientific management, fine, strong technical support. As the leading enterprise...

This study investigates the influence of Profitability, Liquidity, and Leverage on Tax Aggressiveness among firms listed in the LQ45 index on the Indonesia Stock Exchange, with Company Size as a moderating variable. The research examines the dynamics of financial performance and tax strategies within...

Under China’s national governance system, the central government exerts influence over local enterprise development through industrial policies, fiscal tools, and administrative guidance, shaping a policy-driven logic of economic control. This paper uses the equipment manufacturing sector in Shandong...

To solve the non-uniform illumination problem of digital images, an enhancement algorithm based on segmenting non-uniform illumination image into two sub images and filtering separately is proposed. The method how to segment the non-uniform illumination image into two sub images and fix on the cut-off...

Minor enterprises are important parts of China’s market economy bodies. For those enterprises with small scale and weak businesses, the online promotion which has low cost, wide range, long duration and good effect is certainly an unprecedented opportunity for them to develop. So how to choose proper...

This paper examines how the climate transition risk affects the performance of stock markets. The assessment of climate transition risk for firms is conducted using the Wind ESG score, while the stock market performance is evaluated by comparing the annual excess return of each company's stock against...

As part of a study on flight safety, this article introduces the profile of the Chinese civil aircraft hard landing primarily. And then, discusses the special circumstance of the hard landing through an analysis of some flight incident, which needs to pay special attention. The data in the flight data...

Telemedicine based on AI solutions is the new trend in the healthcare industry that offers using the possibilities of ML in remote patient treatment, using integrated artificial intelligence algorithms ensures accurate diagnosis, development of individual patient plans, and effective patient oversight...

The term around the blockchain technology is publicly confusing at present. At present, all terms related to blockchain technology make the public confused. However, the blockchain technology is the perfect example of using public shared information to enhance data security. It is essentially distributed...

Predictive maintenance, failure detection, and improved customer assistance are some of the ways that machine learning (ML) integration changes home appliance services. Appliance performance data is analysed using both supervised and unsupervised machine learning approaches, including clustering and...

Facing the new situation of complex changes at home and abroad, innovation plays an important role in the process of enterprise development. Due to the rise of financial investment activities, enterprises are becoming more and more financialized, how does corporate financialization affect corporate innovation?...

The aim of this study is to look at how cooperative learning strategies and literacy interest affect 8th students’ reading comprehension at SMP Negeri 1 Sembawa. 68 eighth-grade students from SMP Negeri 1 Sembawa are chosen as respondents for this analysis using a two-stage random sampling method. In...

Theory in educational administration have the general explanations about particular events and guide research, but there is much scepticism about theory which are based on the assumption that educational administration is incompetent to develop into science. There is no single comprehensive theory of...

This paper explores the potential of cross-modal large models in advancing green finance strategies. We analyze how these models can enhance decision-making processes, risk assessments, and sustainability initiatives within the financial sector, ultimately promoting environmentally friendly investments...

This paper analyzes the details & the nature of the work before and after the migration decision; how did the workers migrated and how did they find the jobs in the city How is the living and working conditions in the city and how it was in the village How much is their consumption and saving from the...

Abdominal aortic aneurysm (AAA) is a local enlargement of the abdominal aortic. It can bring 90% mortality rate when the aneurysm expands gradually until rupture. Clinically, the stent interventional procedure is an effective means of treating the disease, which requires clinicians clearly understand...

This research analyzes the representation of history in Iwan Fals’ song lyrics using a historiographic theory approach. Iwan Fals, one of Indonesia’s legendary singers and songwriters, is considered a figure who can reflect on history, give meaning to historical events, and shape historical narratives...

Under the background of big data, information technology is not only the object of audit work, but also the important tool of it. According to the principle and influence of on-line audit and characteristics of audit early warning technology, firstly, we introduce the necessity of on-line audit in big...

With the continuous development of the society, people’s demand for foreign languages is constantly changing. Different stages of historical development and people’s different needs for foreign languages have produced different teaching theories and methods. There are many schools with varied theories....

Administrative apology is becoming more and more common and is constantly improving. In the process of standardization and legalization, some vague contents have appeared, including whether administrative apology is an administrative act or an administrative responsibility. Is the subject of apology...

Netflix, a subscribe-based online movie platform was launched in 1997 by Reed Hastings. The company began with a DVD rental store through the pay-per-rent model and monthly subscription approach. People could rent a movie in DVD format, and the DVD would deliver directly to their house. By 2006, Netflix...

During the Covid-19 pandemic, many affected businesses experienced difficulties until some went bankrupt, especially in the food and bar business. This Halfway Puri provides an example of relying on social media as a promotional tool and informing the broader community that Halfway Puri is free from...

Digital finance (DIF) has advanced rapidly over recent years, and it is worth exploring whether it can benefit China’s technology market (TEM). Based on China’s provincial panel data from 2011 to 2020, this paper empirically studies the impact and regional heterogeneity of DIF on China’s TEM development...

In this work, it is analyzing the book written by Saint Augustine about how he would defend for the righteous, and to prove to others about the heresy, which’s the Manichaeans. Saint Augustine tried to explained all the questions raised by the Manichaeans, attempted in saving more people to go to heaven....

In recent years, the “Internet + Government Service” has been an important way to build a service-oriented government in China. Current research is focusing on how to integrate Internet and government services and promote the transformation of government functions. Combining with the new public service...

This article analyses the current state of facilities management in China, highlighting the importance of facilities management while focusing on the challenges it faces. The paper discusses emerging trends and technologies such as sustainability and efficiency, the use of IoT technologies, the shift...

Franchising is a method of product and service distribution that allows an independent business owner (the franchisee) to purchase the right to market goods and services under a parent company’s brand name and to use the franchisor’s operational network of outlets. The concept of resolution of franchise...

With the widespread application of cloud computing, big data and artificial intelligence, information technology has produced a great impact on traditional education. In this context, China's higher foreign language teaching has entered the intelligent, sensible and ubiquitous wisdom teaching stage....

Since the 1970s, many countries have brought many benefits to their own countries due to the development of globalization. But some typical countries, such as India, began to show some anti-globalization phenomena. So, they put in place relevant policies to protect their national interests. Because of...

This research is focused on farmer community in Bulutellue Village, Sinjai Regency. This study aims to analyze how the meaning of farmers to the Qur'an. In addition, this research seeks to reveal the meaning beyond the concept of formal legal interpretation of the Qur'anic text, and what factors give...

The application of Internet technology in the teaching process is becoming more and more mature. It has become a trend in the modern teaching process to combine the online and offline integrated teaching methods. Based on the definition and characteristics of the integrated teaching mode, this paper...

As a key elite group, political leaders and officials play a critical role in the course of China’s reform and the performance of holistic governance. Taking the "first level officials" of China, namely the ministerial level officials, as the research object, this study attempts to analyze...

The purpose of this paper is to study customer adoption in digital banking channel and how factors such as customer’s risk perception and innovativeness influence adoption or migration of customer to digital banking channel from traditional banking channel. Study utilized survey approach methodology...

During the implementation and diffusion of the green supply chain management, researches were focused on the focal enterprises, e.g. how to select suitable green supplier, instead, our work is trying to pay attention to green suppliers on how to improve the relative efficiency under green supply chain...

The document delineates the primary domains and recent advancements in exploring the economic insights of green space in urban areas within environmental economics while suggesting potential avenues for future research. The paper aims to achieve three specific objectives: 1) To explore how urban green...

During the year 2020, the world has suffered from a new outbreak virus called COVID-19, which was contagious and resulted in “lock down” policies in many countries and regions. These situations put huge pressure on the economic performance worldwide, in the meantime, many companies were seriously hurt...

With the development of the logistics system, the experience of server and server are put forward the higher request, the role of logistics is the most basic is to save human wisdom. In addition, the logistics system of intelligent system enables express parcel arrived at the station, through the control...

Its unique resources of climate and geography add Sanya much more charm and tourism income. However, these external resources can not completely meet the requirement of rapid development in Sanya especially at the present time when it has not only been a slowdown in world economy growth and tourism,...

In recent years, radio and television technology's rapid development has promoted the popularization of live broadcast globally, which many universities use, particularly nowadays. In 2020, the COVID-19 coronavirus broke out in various parts of the world. Besides online innovation in curriculum...

Business model and business model anal-ysis is discussed by academia and busi-ness in recent years, and it is an important for business success in the future. This paper begins with a comprehensive definition of the business model based on the literature, which illustrates the business model is a complex...

Our global village is in a rapidly and unpredictably changing time ([1]Craft et al, 2011). Increasing people are considering what they need and what they can do ([1]Craft et al, 2011; [2]Facer et al, 2011). The probable, possible and preferable futures of many areas have become a concern, especially...

In a complex field environment for modern mechanical equipment, how to identify all kinds of operational status of the rolling element bearings fastly and accurately is very important and necessary. A novel approach to automated diagnosis is introduced, which is based on feature extraction with the Dual-Tree...

According to recent Indonesian statistics based on report from Ministry of Women’s Empowerment and Child Protection of Indonesia at Juli 2019, there are increasing cases of child sexual abuse are reported. A lot children are becoming a victims of child sexual abuse. Experiencing child sexual abuse is...

The subjects are the basic units to organize the teaching and the bonding point of cultivating talents and developing science, technology and culture in colleges and universities. It has become the developing tendency of the present world higher education to strengthen the subject construction. With...

The research describes the historical experience in organization of students’ vocational practices which are considered an important part of higher engineering education in the Russian Far East. Since 1918, when the Far Eastern engineering higher school sprang up, the discussion about how future engineers...

The focus of this study is to apply the concept mapping method to innovate curriculum design. The study purpose is to explore how to use the teaching method of concept mapping to help learners build knowledge scaffolding, so that learners can organize scattered knowledge and construct meaningful knowledge...

With the advancement of China's financial reform, the futures market has developed rapidly. More and more investors are starting to invest in futures. In order to survive in the futures market, investors must build a perfect and feasible trading strategy. Therefore, investors must study how to build...

Cognitive radio (CR) technology provides a new approach to solve the problem of wireless spectrum resource scarcity by allowing secondary users (SUs) to access the licensed spectrum in case that SUs do not interfere primary user (PU). One of the most challenging tasks in CR is spectrum sensing. This...

Preschool education is the beginning of lifelong education and the foundation of basic education. Today, with the rapid development of education, many applied universities have opened preschool education programs in the context of the increasing demand for pre-school education. However, due to various...

This research investigates the function of social media as a virtual space that facilitates different expressions of social norms relating to gender. To do this, I conducted a content analysis of the comments below 200 vlogs (or video blogs) produced by female vloggers on two social media platforms-...