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The development of digital economy provides a new “opportunity” for international tax avoidance by digital enterprises, but the existence of a large number of international tax avoidance behaviors not only causes serious tax loss of the host country, but also poses a serious challenge to the principle...

This study investigates how educational attainment influences rural women’s awareness of sustainability-related government programs and their adoption of digital technology in the Ramnagar block of Nainital district, Uttarakhand, India. Drawing from a sample of 159 rural women engaged in micro and small-scale...

With respect to the inclusion of supply of goods or services, it has been articulated under Section 7 of the Central Goods and Services Tax Act, 2017 that the activities mentioned in Schedule I of CGST Act 2017 i.e., supply of goods and services or both between related persons or between distinct persons,...

In the world of tourism, sustainable environment quality is one issue arising within the climate change and global warming era happening throughout the world. Eating culture is one related aspect in which each choice in food material preparation, processing, and consumption will leave carbon footprints...

The adoption of digital payment systems has grown rapidly worldwide, yet elderly populations face challenges in embracing this shift. This study investigates the factors influencing digital payment adoption among the elderly in Kampar, Perak, a former mining town in Malaysia with a growing elderly population....

According to Hofstede’s (1984, 2001) work-related cultural dimensions, a masculine workplace encourages success, ambition, and competition, often at the expense of its employees’ pursue of well-being and meaning in life. In this paper, a small-scale ethnographic study has been conducted to shed light...

“Developing Sustainable Cities” aims to balance urban development with environmental quality, fairness and affordability. For present and future generations, this approach seeks to provide an environment that is just, sustainable and resilient. First published in 1972, this detailed ecocritical and ecofeminist...

The article explores topics concerning ecological terminology, particularly focusing on the interplay between the Ecology of Culture and Ecological Culture. Understanding ecological vocabulary is crucial, as our environment profoundly influences our lives. This vocabulary encompasses a range of terms...

Securitization first appeared in the United States, and then passed into our country. Although it stopped after the U.S. debt crisis, but forced by the needs of market development, China restarted the pilot in 2012. Asset securitization in China's development time is not long, and how to avoid the risk...

The development of the Internet not only brings the development opportunity to the ideological and political education in Colleges and universities, but also brings some challenges. In today's society, how to deal with the opportunities and challenges brought by the Internet, has become a hot issue in...

The State Owned Enterprises (SOEs) is important part of the contemporary public sector reform. They'are growing force to the national development and globally by increasing contribution to the global economic and governance (Pricewaterhouse, 2015). In Indonesia, since the era of Old Order (1945-1966),...

Pegunungan Bintang district with the capital Oksibil, almost all of its territory is mountains of karst, especially in the west area, people living in the mountain slopes and small valleys in small groups, scattered and isolated. Karst areas, in general, has a lot of subsurface cavities at a developed...

Industrial structure restructuring is one of the main features that measure the development of national economy. Input-output analysis on industrial structure is a vital method to investigate industrial inner mechanism. Therefore, to restructure the industrial structure in Hubei Province, the input-output...

This paper offers a method about how to judge countries’ sustainability based on principal component analysis (PCA). Considering the present situation that there only exists unilateral methods that judge the sustainability of a country according to one indicator, I put forward the method of quantitative...

Early childhood education fosters skills and expand knowledge of a citizen so that later become productive citizens. It is thus important for the Indonesian government to provide services for early childhood education not only to the primary and secondary education. This research using descriptive statistical...

Difference and variation in interpretation of a text is a methodological problem, in particular on how to understand and interpret a text. This article focuses on the methodological analysis in understanding and interpreting the Text of the Prophet Muhammad, Peace be upon him, which was stated more than...

This paper extends the key findings of Kruger and Dunning (1999) showing that people who are unskilled in a given domain tend to be unaware of their lack of skills; to government circle that is supposed to be filled by professionals. This paper compares individual government officials' self-assessment...

The development of Science and Technology which hit all aspects of social society is a problem for fishermen. Advances in technology have an impact on the transition to the use of modern technology that replaces traditional equipment. The process of modernization in fishing communities is inevitable....

The national economy during a period of ups and downs as a result of changes in the economic environment that is changing dynamically. Rise and fall of economic growth in the aggregate at least describe how much output can be achieved within a certain period of development. The role of taxes as well...

An Actor’s cognitive ability has become a major requirement in making decisions during a state of emergency. Either collapsed infrastructure or the disappearance of emergency personnel often delays an effective response which could result in indecisive action. This paper examines how indecision occurred...

The beneficiary is an important concept stipulated in the insurance law, and the right to income is its legal basis. In specific judicial practice, how to determine the beneficiaries and how to deal with the loss of the right to income are issues that need to be explored. This article starts with the...

With the high-quality development of China’s economy, small and medium-sized enterprises (hereafter referred to as SMEs) are facing huge opportunities. The demand for perfect accounting governance of companies is increasing day by day; however, the low popularity of accounting informatization restricts...

Glucosemeter is widely used as a tool for monitoring glucose levels in Diabetes mellitus patients. To ensure the accuracy and precision of the examination results, a Standard Operational Procedure (SOP) of Quality Control (QC) for glucosemeter is required. The implementation of SOP of QC for glucosemeter...

Middle managers are the backbone of enterprise development. How to effectively manage and develop middle managers in large enterprises is an important subject. Competence quality can be a more comprehensive measure of whether managers have the corresponding quality, can provide comprehensive and detailed...

With the rapid development of Internet technology, network technology has been applied to various industries and fields. In the “Internet +” era, how to use the rich virtual resources of the Internet to effectively construct quality courses is an important topic for private applied undergraduate colleges...

West Bandung Regency is one of the districts in West Java Province with a very large potential for disaster, where of the 11 types of disasters, West Bandung Regency has 9 potential disasters, besides that the West Bandung area is overworked by two faults, namely the Lembang fault and the Cimandiri fault....

This paper mainly discusses how to accelerate the construction of human community with a shared future under the influence of the COVID-19. In view of this problem, the paper mainly adopts the literature analysis method and the history analysis method to analyse and solve the problem. Through the analysis...

Terracotta artifacts Human Figurines at the Trowulan Site found in significant quantities have been believed to have been made by artisans from the Majapahit kingdom era (14 – 16 century). The terracotta artifacts human figurines of the people consist of a male version, a female version, children, adults,...

In translation reception study, a rudimentary sub-field in Translation Studies (TS) with controversial accounts and views, several paradigmatic turns have brought about refreshing insights and promoted the heated issues to move beyond extant disciplinary boundaries and restrictions. This paper first...

Bubur Ase, a Betawi cultural heritage cuisine in Jakarta, Indonesia, is the subject of this research. The study investigates food, culture, and history with elements such as rituals/ceremonies, spices/spice, and stories of Bubur Ase. By analyzing literature, historical records, and conducting interviews...

This research examines the role and contribution of artificial intelligence (AI) in educational curriculum development to enhance learning quality in the digital era. The primary objective is to analyze how AI can personalize curricula according to individual student needs and evaluate its effectiveness...

This paper tries to construct the role of codified texts in Indonesia. This paper also attempts to investigate the sequential aspects of the is burdah transmission used among traditionalist Muslims across Jambi City. This paper provides faḍā’il al-a’māl based on several Muslim scholars. Some important...

As a result of SETS, students are more eager to study course material because it connects to real-world situations encountered in daily life, enabling them to gain a deeper understanding of the knowledge they possess. SETS can also inform students that technology impacts the environment and society as...

Silicon-based electronic products are the main devices in the world’s market. However, silicon has a relatively narrow bandgap and it is difficult for silicon-based electronic products to work in extreme environments. Therefore, silicon carbide emerged as the third-generation semiconductor. An important...

This study investigates the influence of Artificial Intelligence (AI) implementation on corporate governance performance in both public and private entities in Saudi Arabia, following the strategic objectives of Saudi Vision 2030. Utilizing the Technology-Organization-Environment (TOE) framework, the...

This study investigates how experiential learning abroad fosters global competencies among pre-service English teachers. The participants were seventy-nine third-year students enrolled in the Bachelor of Education in English program at Nakhon Ratchasima Rajabhat University, Thailand. Between 2024 and...

In the past decade, stainless steel has become an increasingly popular material for public sculptures, substantially contributing to the modification and improvement of community identities. This article aims to investigate the several advantages that stainless steel may bring to public art, with a particular...

The Islamic State of Iraq and Syria (ISIS) is a radicalized group that has the goal of building an Islamic caliphate globally. ISIS recruits its members globally and spreads the extremism narrative widely. ISIS recruits more men to fulfill their roles as fighters and martyrs, but the role of women is...

Addressing the environmental change is not only the responsibility of the scientists. The global environmental change is now a collective consciousness and responsibility as the effect and the consequences are felt by all. Environmental issues are of multifaceted dimensions. Barry Commoner’s first law...

Who is responsible for corruption crimes other than citizens? Based on the law on corruption prevention, the community and the government are responsible for preventing corruption. However, the reality in the field is that the responsibility of citizens has deviated from the attitude of honesty, integrity,...

Background: Elastin microstructure is an important factor in aortic aneurysms. However, it is unclear whether elastin microstructure varies in different ascending aneurysm aetiologies, and how this relates to micromechanical behaviour. Objective to combine in vitro experimentation and statistical modelling...

Inclusive economic growth is economic growth aimed at the entire society regardless of social status or other differences in society. East Java is one of the provinces that have the vision to improve the welfare of society evenly without exception with a general strategy of development that is pro-people,...

With the development of the world economy, investors and the stock market are growing. How to judge whether a stock has invest value becomes the main problem for investors to consider. In this paper, we focus on the leasing market due to its great development potential. This study discusses how to choose...

The focus in this study is the social phenomenon of people using campus facilities for sports activities, Limitations on using campus facilities with rules for their use is limited to students, Conflicts in the community feel limited in using campus facilities which they need in sports activities. The...

Land problems that arose after the liquefaction natural disaster that occurred in the cities of Palu, Sigi and Donggala, Central Sulawesi on September 28, 2018 were damaged and the loss of land administrative boundaries which resulted in many victims of natural disasters having difficulty obtaining legal...

The aim of this paper is to improve the understanding on how city administrations can integrate ICT solutions for urban sustainability into processes of planning, i.e. how to govern the Smart Sustainable City. The paper is based on a case study of how the City of Stockholm has worked with integrating...

Activated carbons(AC) were produced by chemical activation with potassium hydroxide(KOH) at 800oC from chars that were carbonized from reedy grass leaves at 450oC in N2 atmosphere and their characteristics were investigated. The effects of activation temperature, duration time and impregnation time were...

As a translation theory, Nida’s functional equivalence theory plays an important role in translation study. It guides us to the true nature and methods of translation. Poetry, a necessary genre in the field of literature, has been regarded as the very essence of art. Translation of this genre weighs...

This study is aim to explore the local wisdom of traditional villages as well as how these values can be an architecture precedent in the modern society in the sustainable architecture discourse. Therefore, the expected result is a description and application of the community education values of architecture....

Bluetooth communication technology is becoming more and more mature, and it is suitable for wireless communication in short distance. Especially suitable for networking. And Bluetooth both sides to communicate, must use AT instruction to set, and its communication rate, Internet Password and so set to...