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The capture of small pelagic fish larvae, practiced for several decades using the light fishing gear Siru-siru, primarily targets individuals from the flexion to post-flexion stages. The fishery has received little scientific attention and remains largely unmanaged. This study examines the fishing activities...

In accordance with China enterprise accounting standards, investee’s net revenues adjustment because of internal tractions must be done before the elimination of all intra-entity long-term equity investments in the balance sheet consolidation. The paper develops a universal model with the ability to...

Yunnan is an agricultural province, whose task of poverty alleviation is arduous. The cultivation of tobacco leaves is an important source of farmers' income in most areas and has gradually become an important means for farmers to get rid of poverty and become rich. Based on the situation in Yunnan province,...

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic)....

In the current complex and ever-changing financial market environment, investors face the potential impact of interest rate fluctuations on the value of their investment portfolios. The duration of bonds plays a crucial role in measuring the sensitivity of bond prices to changes in interest rates. To...

Service industry is an important indicator to measure the comprehensive competitive strength of a region. However, the development level of service industry in Jilin Province has a large gap compared with that of other provinces. This paper carries out elaboration and case analysis of the tax planning...

The impact of globalization on cross-country portfolio investment is the high flow of stocks and bonds with the primary goal of taking high yields from rising prices without aiming to own a company. Emerging market have generally been net recipients of foreign capital in recent decades, including the...

The pandemic of COVID-19 along with the lockdown policy have affected all business sectors around the world, which leads to changes in the economic growth of nations. Thus, this study is conducted to analyze the impact of COVID-19 on the financial condition in the Indonesian life insurance industry from...

The objective of this research is to analyze the influence of Capital Adequacy Ratio, Non Performing Loan, Operating Expense to Operating Income, Net Interest Margin, Loan to Deposit Ratio, Economic Growth, Inflation Rate, Interest Rate and Exchange Rate to Stock Return of banking companies on SRI-Kehati...

The aim of the article is to determine the impact of social and economic factors on innovative development of healthcare using modeling with a neural network. The article grounded the necessity of neural net concept tools introduction into the health sector practice in the conditions of sustainable development...

Enterprises are increasingly damaging to the environment. In order to protect the environment and implement the strategy of sustainable development, the community has paid more attention to these problems, so the disclosure of environmental information is becoming more and more important. We select 94...

This study examines the influence of Net Profit Margin (NPM), Cash Conversion Cycle (CCC), and Free Cash Flow (FCF) on Company Value, with Company Size and Dividend Payout Ratio as moderating variables. The research focuses on Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock...

Diffusion-Weighted Magnetic Resonance Imaging (DW-MRI) is an effective method for early ischemic stroke detection, often identifying strokes within the first few minutes of onset. Additionally, it enables the quantification of lesion volume, which is a critical factor in determining whether to proceed...

This paper aims to assess and evaluate the factors affecting mobile applications used to access and control security cameras at home and office. Survey data from 397 mobile applications users from Orange County and San Bernardino County in Southern California, USA were collected to test the proposed...

This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20...

The coal industry is a pillar industry in China. It is very important for risk assessment of listed companies in the coal industry. Selecting 24 listed companies in the coal industry in China as the research object, build risk assessment indicators for listed coal companies from five aspects: debt-paying...

One of the regions that produce lemongrass oil in West Java is Gununghalu and Rongga sub-district, Bandung Barat Regency. The problem faced in citronella cultivation is uncertainty on the quality of lemongrass and simple refining technology. This research was conducted to determine lemongrass cultivation...

The use of this electronic wallet makes it easier for humans to transact at a distance or near. Only need a smartphone without cash and an ATM card, the transaction process can be done. Based on this background, the authors raised the formulation of the problem, namely how the legal regulation of the...

Abstract. To investigate the urinary calculi with tuberculous patients treated with minimally invasive percutaneous renal puncture lithotomy curative effect, safety and its complications, thus it can provide the effective solution for the treatment of patients with urinary calculi with tuberculous. Methods:...

The article is devoted to the research of the tendencies typical of the institutional provision of the innovation activity management and the regional scientific and technical cooperation in the European Union. The most typical characteristics of the institutional provision of the innovative activity...

Each phase of an enterprise's life cycle brings different impacts on corporate financial health. Financial distress may be associated with the emergence of a crisis, failure and / or bankruptcy. To identify these negative corporate phenomena timely, you need to know the appropriate symptoms. These symptoms...

The purpose of this study is to amass data on the impact of good corporate governance, free cash flow, and debt on profit management, with audit quality serving as a moderating variable. Thirteen firms were included in the sample, and data were acquired through judicious selection and documentation....

Accurate segmentation of brain tumors in medical images is paramount for precise diagnosis and treatment planning. In this study, we introduce a robust approach for brain tumor segmentation employing Convolutional Neural Networks (CNNs) with Contrast-Limited Adaptive Histogram Equalization (CLAHE) and...

How to solve the SME (small and medium-sized enterprises) financing difficulty domestic scholars has always been the hot topic to study, the enterprise net cash flow condition will determine the fate of the business, supply chain financing provides new ideas for to solve this problem. This paper researched...

Stimulated Reservoir Volume (SRV) is one of new emerging hydraulic fracturing techniques to develop shale gas, tight sandstone and other unconventional reservoirs. The favorable geological conditions and reasonable fracturing design are critical factors to form complex fracture network that is different...

The development of industrial estate in Morowali Regency, and the development of Flay over and Rusunawa, are necessary to build facilities and infrastructure for the construction of raw water networks for the needs of the community. This development requires a very large cost, so an investment feasibility...

The purpose of this study will be to analyze financial development on economic growth high-income countries. This study uses the panel data with a fixed effect model approach. Data is secondary data starting from 1998–2019 sourced from the World Bank. The results showed that, domestic credit to private...

Since the beginning of the 21st century, the real estate industry has become an important engine to promote economic development. Moreover, it has entered a critical period of history. At the same time, the real estate industry has become a distribution center of capital and risk in the national economy...

The local tourism industry increases the formal sector and informal and its labor and presents the symptoms of the shadow economy. Shadow economy practices include: 1) use of uneducated and unskilled workers who legally or illegally profit from tourism; 2) irresponsible use of natural resources and the...

Indonesia collaborated with China in the development of the electric car industry to support the green economy and reached Net Zero Emissions (NZE) in 2060. China’s investment focuses on nickel downstreaming and manufacturing of electric vehicle batteries, playing an important role in the clean energy...

This paper adopts Roychowdhury’s models of predicting the cash flow from operation(CFO), takes IPO Company in 2002-2011 year as the study sample, and carries out empirical study on the manipulation of CFO in IPO Company 1 year before issue year, issue year and 1 year after issue year. This paper finds...

In an uncertain business environment, most of the companies will do some actions to optimize their performance such as merger & acquisition, where this action commonly followed by divestiture. Previous studies have shown diverse impacts from divestiture. In this study, the sample used were companies...

Medicinal plants play a crucial role in healthcare, but various diseases often threaten their cultivation. Early and accurate diagnosis of plant diseases is essential for maintaining plant health and ensuring sustainable production. Deep learning has emerged as a powerful tool for automated image-based...

This study aims to analyse the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this...

This study evaluates the working capital management efficiency of Foshan Haday Flavouring & Food Co., Ltd., from a supply chain perspective for the period 2019-2023. Taking Haday as a case study and using financial ratio analysis, it is found that the company’s market dominance results in a consistently...

A pot experiment was conducted to study the effects of exogenous abscisic acid (ABA) on photosynthetic characteristics of radish under aluminum (Al) stress. Five treatments were used in the experiment: seeds were soaked with 0 (CK), 1, 5, 10 and 20 mol-L-1 concentrations of abscisic acid solution. The...

Due to its high complexity and accuracy, the faults of aeroengine sensor can not be described with precise mathematical model and it is hard to detect the faults using traditional redundant method. Focus on this problem, a big data-deep learning based model is established to detect the faults of sensor...

The construction of Tower A in Surabaya’s “X” Project is one of the largest projects owned by PT X with a construction period of four years. The long period of development will certainly lead to various types of risks that can affect the development of the Surabaya “X” Project. This study aims to identify,...

Not every people has the same willingness to make a full cash payment for a real estate purchase. Their financial capability to pay in cash and more aside, some people might decide that their reserved cash would better be allocated elsewhere to cover other needs, such as business financing or other investments....

Dividend policy is an important topic that is always interesting to research. The dividend policy determines the profit distributed to shareholders and the profit reinvested in the company. However, managers have different interests and seek to achieve personal gain and harm shareholders. This study...

This study conducts a comprehensive financial performance analysis of J.P. Morgan Chase & Co. from 2018 to 2022, focusing on key financial indicators such as Return on Equity (ROE), Return on Assets (ROA), Net Interest Margin (NIM), Cost-to-Income Ratio, Loan Loss Reserve Coverage, Capital Adequacy...

Current advances in financial technology really help everyone who wants to make transactions quickly to complete the payments they make. The development of financial service providers or PJK is one of the causes of this fast transaction, but this technological progress is also exploited by perpetrators...

This study aims to develop and validate a financial risk early warning model for enterprises based on a deep neural network. By extracting key financial and non-financial indicators, the model leverages deep learning algorithms to predict financial risk in enterprises. Data from selected Chinese listed...

Agenda number 15 of SDGs, Life on Land, is currently in the spotlight because Indonesia’s commitment to it is still being scrutinized. There are various problems such as illegal logging, illegal mining, palm oil issues, and so on that drive deforestation. Therefore, this study aims to review Indonesia’s...

The balance of a wage decrease as a result of world economic regression and incentives to promote worker’s productivity has become a major problem most companies are faced with, especially during the epidemic seeping through 2020. This essay starts with analyzing the compensation plan of three companies...

EPS templates attaching a compressed powder disk on a surface that are mainly consisted of Ni-WC powders were prepared. High manganese molten steels were poured into the templates forming a surface alloyed sample using V-EPC process. After water quenching from 1050ºC, the microstructures of the steels...

Capital is a very important aspect of the banking industry as it will be used to cover the losses suffered by the bank. Financial Services Authority set a minimum limit of the bank's capital adequacy ratio of 8%. This study aims to determine the size of capital buffer. There are several factors believed...

In recent years, owing to the international balance of payments surplus, direct investment and net capital inflows, the scale of China's foreign exchange reserves is becoming larger and larger. In this paper, based on the analysis of the structure of the source of foreign exchange reserves in China and...

A research about 60 applied-type undergraduate college net-libraries which are drawn from 670 applied-type undergraduate colleges shows, the Online Information Literacy Instruction (OILI) of applied-type undergraduate college libraries in our country has four drawbacks, such as it did not underline the...

Driven by the rapid development of mobile Internet and consumption upgrading, the group of network celebrities has gradually transformed from a social phenomenon into an economic industry by virtue of its own advantages -- huge traffic and fans effect. In this process, web celebrity marketing emerged...