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Management audit is a critical tool for ensuring the efficiency and effectiveness of financial functions within various organizations. This study aims to explore the implementation of management audits in financial management, assess how these audits contribute to enhancing efficiency and effectiveness,...

In the development of China’s industrial economy, science and technology industrial parks have an increasingly important position and role, but the carbon emissions of industry and related equipment in the park cannot be ignored. It is necessary to analyze and evaluate the carbon emissions of the park...

Objective: To understand the choice and influencing factors of institutional care for the elderly, which can provide reference for the development and construction of institutional care for the elderly, so as to meet the requirements of the development of new quality productivity of the government. Methods:...

Corporate philanthropy can influence stakeholders’ perception of a company. This study examines the relationship between corporate donations and the CSR report disclose format. Specially, we consider the moderating role of firm’s ownership type and we also investigate the moderating role of media attention...

Catalytic soot combustion has been considered as one of the most efficient technologies for emitted soot particles. In this study, HEPO catalysts were successfully synthesised using the sol-gel method. The catalysts were analysed using XRD, N₂ adsorption and O₂-TPO. These results indicate that the synergistic...

In today’s digital age, the rapid integration of artificial intelligence technology into the field of education has brought unprecedented opportunities and challenges for curriculum teaching reform. The integration of AI and education is an inevitable trend, and the application of AI has also injected...

With the rise of the concept of “Public History” globally, the role of museums is undergoing a profound transformation, gradually shifting from traditional symbols of knowledge authority to spaces for public cultural participation and dialogue. As a historic city where Chinese and Western cultures converge,...

Ketapang Port, which links the islands of Java and Bali, is a strategically important port with a heavy traffic volume of cars and passengers. Among the issues were the high load factor of the ship as a result of the rise in the quantity of automobiles and the use of subpar information technology for...

Autism Spectrum Disorder (ASD) has garnered significant attention due to deficits in social behavior and communication. This neurodevelopmental disorder often manifests early in life and is commonly characterized by delayed language development. In recent years, the global prevalence of children with...

“Electrical Engineering Technology” is one of the key professional courses for undergraduates majoring in Electrical Engineering and Automation at our university. To fully leverage the educational function of the course and align with its inherent characteristics as well as the future career development...

The post-pandemic era has promoted the in-depth integration of “artificial intelligence + education”. As an emerging technology, generative artificial intelligence has injected new impetus into the intelligent development of online courses in colleges and universities. Through quantitative surveys, this...

The use of technology in education is growing rapidly, some of which use augmented reality technology. Augmented reality is one type of technology use not only in education but also in other sectors because it is one technology that is quite useful in facilitating various human activities. However, the...

In 21st-century learning, integrating literacies in classroom activities carries beneficial impacts on students’ needs. The present study aims to investigate the implementation of integrated literacies in the teaching and learning process through face-to-face meetings involving four pre-service teachers,...

Candida albicans and Trichophyton mentagrophytes are pathogenic fungi that could induce disease in animal and human. Limited non-toxic antifungal and the presence of resistance are triggering the search for novel alternative. Antifungal peptides gain more interest since their native protein are very...

Background: The topic of meaning in life seems popular in the general public and scientific community. However, many people seem to ask superficial and functionalistic questions which may lead to populist answers, potentially missing out crucial ingredients for a meaningful life. For example, many academics...

One of the information received by students is culture. Introduction to culture can be conveyed through banners with the theme of Indonesian culture. A poster or banner certainly has an implied meaning in a sentence on the poster or banner. The method used in this research is descriptive qualitative....

Teaching and learning since time immemorial were situated face to face, with the educator being the ultimate narrator in the chain of passage of knowledge. Students travelled far and wide to acquire knowledge at Higher Edu-cation Institutions (HEIs). Students became teachers when they returned to their...

Purpose of study: This study aims to identify the drivers of food waste and major countries contributing towards this global problem to contribute towards achieving the United Nations Sustainable Development Goals 2030 agenda. Responsible consumption and production (SDG 12) to ensure sustainable...

Wheat stands as a crucial staple crop for a substantial portion of the global population, contributing significantly to food security. However, the productivity and expansion of wheat cultivation face substantial challenges due to the prevalence of diseases, resulting in considerable annual crop losses....

The paper “What Is Quantum Cognition, and How Is It Applied to Psychology?” by Busemeyer and Wang (2015) introduces the concept of quantum cognition as a framework for understanding human cognition in psychology. This critical analysis aims to evaluate the key arguments and contributions presented in...

Enterprise Risk Management is an activity carried out in minimizing and preventing risks that occur in a company by identifying, planning, and strategies for achieving the goals of an entity. The purpose of this study is to examine whether there is an influence from company size, the concentration of...

Equal representation of women in the workplace is considered as a condition that is favorable to women’s interests and not only a demand for fairness or democracy. Increasing the participation and involvement of women in all fields of work has become one of the discourses that has been continuously debated...

One way to examine patients with brain tumors is the radiological examination, including Magnetic Resonance Image (MRI) with contrast. The classification process is needed to differentiate MRI images of people with brain tumors from those without brain tumors. The classification was based on MRI image...

Utilizing debates as an educational tool holds significant importance, not only for evaluating students’ capacity to construct arguments but also for evaluating their critical thinking abilities based on their existing knowledge. In this study, we introduce a multi-storyline comic that explores socio-scientific...

For at least the last six years (since 2016), several music activists in Yogyakarta who are members of the Art Music Today Foundation, have held an annual agenda entitled October Meeting Contemporary Music and Musicians. This agenda, although performing the works of composers like a festival, is more...

This study explores how student religiosity effects self-efficacy and motivation to become entrepreneurs. The sample is 510 students in three Indonesia districts, namely, Sulawesi Selatan, Yogyakarta, dan Kalimantan Barat. Structural equation modelling was used to confirm research hypotheses. The result...

Digital transformation has become extremely important for small and medium-sized (SME) manufacturing enterprises for revenue optimization and improving financial performance. However, there is little quantitative research on the mediating role of intellectual capital and the moderating role of government...

A number of teachers in several countries around the world have used GIS for geography learning. However, the widespread use of GIS could be improved by, among other things, the limited availability of applications in the education sector. Based on these circumstances, this research aims to develop a...

Ecological modernization is an attempt of responding to environmental problem arising without eliminating economic development attempt. This approach is in line with sustainable development principle and becomes a global political agenda. Ecological modernization commonly carried out in urban areas can...

This study examined how service quality and digital payment ease affect customer satisfaction in micro, small, and medium enterprises (MSMEs) in Simalungun Regency, Indonesia, with customer trust as a mediating variable. A quantitative explanatory design was applied, involving 319 digitally active MSME...

This study aims to identify how tax aggressiveness and debt costs affect company erformance evaluation of energy sector business entities from 2019 to 2023 on the Indonesia Stock Exchange (IDX). In addition, this study also considers the moderating effect of political connections on tax aggressiveness...

Diabetic ketoacidosis (DKA) remains one of the leading causes of hospitalization, mortality, and severe complications, especially in childhood and adolescence. Understanding the interplay between HbA1c levels and DKA resolution time is of paramount importance, as it can provide insights into the underlying...

At present, the allocation efficiency of Chengdu’s sci-tech finance resources, along with the alignment between its service system and the demands of sci-tech innovation, still lacks quantitative verification. There is an urgent need to examine the efficiency of the city’s sci-tech finance system. Based...

This study explores the application of Artificial Neural Networks (ANNs) for predicting the seismic behavior of reinforced concrete (RC) buildings and bridges. The study aims to develop and validate ANN models to enhance the seismic assessment of structural integrity, focusing on both the structural...

The state has not yet established a clear and firm legal framework to define and limit the meaning of’state administration interests’ in accessing and processing personal data by the financial services sector, thus potentially violating human rights. This study aims to guarante personal data protection...

Enterococcus faecalis, Staphylococcus aureus, Acitenobacter baumannii, Malassezia furfur and Candida albicans are the most common microbes that cause skin infections. The high number of skin infections cases causes the emergence of antimicrobial resistance, so it is necessary to search for new topical...

The industrial revolution 4.0 has produced many advances in the field of science and technology. 3D printing machines are one of the advances in the manufacturing sector. Machines play an important role in the production process, so the condition of the machine must be maintained so that it is stable...

The growing number of emerging businesses has increased the risk of cyber threats and financial fraud. Common methods employed by cybercriminals for malicious purposes are phishing emails, compromised credentials, and DDoS attacks. Unlike conventional single-threat detection systems, AEGIS offers complete...

Green grape seed extract was used to create copper oxide (CuO) nanoparticles as an environmentally acceptable stabilising and reducing agent. When copper sulphate pentahydrate was reduced with sodium hydroxide (NaOH), the colour changed from blue to greenish-black, indicating that the pH had been corrected...

Organic waste is the residue or waste from human activities that has not been utilized and therefore does not have economic value. The issue with waste that is often encountered is organic waste, such as young coconut husks obtained from the sale of young coconuts and cassava peels sourced from traditional...

The integration of Artificial Intelligence (AI) is transforming college libraries from static repositories into dynamic, AI-enhanced environments that significantly improve user experience. AI technologies such as machine learning, natural language processing, and data analytics are redefining library...

This study aims to analyze the effect of employee satisfaction on occupational fraud, with compensation appropriateness as a moderating variable. This study was conducted on 109 employees in West Java and DKI Jakarta using a quantitative approach. The results showed that employee satisfaction negatively...

Background: Digital Twins (DT) and Artificial Intelligence (AI) have become new groundbreaking technologies, allowing real-time monitoring, predictive analytics, and data-based optimization to increase energy efficiency, minimize waste, and streamline the work process. Purpose: The study...

Since its emergence, strategic management has undergone continuous change and disruption. However, the advent of artificial intelligence (AI), and especially generative artificial intelligence (GAI), has brought about an unprecedented upheaval. GAI is not merely a technological advancement;...

Early diagnosis of Alzheimer’s disease (AD) significantly improves patient outcomes, yet most studies achieving greater than 95% accuracy rely on expensive MRI/PET imaging or deep learning models that are infeasible in low-resource settings. This work demonstrates that simple, interpretable machine learning...

Titanium dental implants are often modified for enhanced osseointegration and antibacterial activity using techniques like sandblasting, acid etching, anodization or antibacterial coatings. However, these modified surfaces are highly reactive and hence prone to contamination during storage which may...

This paper explores the concept of camera personality in cinema, focusing on how the camera acts not merely as a passive recorder but as an expressive, feeling entity that participates in the emotional and narrative structure of film. Drawing upon Vivian Sobchack’s phenomenological framework of embodied...

Fairy tale was a literary work that entertained children and provided positive benefits for them. Almost every child was very happy to listen to the parents or teachers who were telling stories. However, very few students were ready to tell a story when they asked with the excuse of being embarrassed...

Deodorizer column is one of the most important units of operation in the palm oil refining process. The column itself consists of tray column at bottom half and packed column at top half. To get an optimum composition of the bottom product and FFA recovery, a good controlling system needs to be installed....

This study examines and analyzes existing regulatory instruments regarding the management model for traditional village-based tourism objects from the perspective of tourism law. The method used in this research is normative legal. This conceptualizes law as the thing in which t is written and contained...