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The practice of applying international audit standards and assurance tasks requires continuous improvement of methodological tools. In the digital economy, when modern software and technology platforms are being actively introduced in business, audit and consulting sphere, science-based methods for assessing...

This study aims to (1) describe the politeness maxims contained in the literacy module of Elementary School (SD) students in the Indonesian Student Competency Assessment (AKSI) application issued by the Ministry of Education and Culture (Kemdikbud), (2) describe the value of character education that...

The article presents the theoretical and methodological foundations of financing infrastructure projects, the current state and problems of the development of infrastructure mortgages which based on the mechanism of public-private partnership in Russia. A theoretical approach to clarify the conceptual...

Indonesia, as an agrarian country, has great potential in the agricultural sector, including chocolate commodities that contribute significantly to the local and national economy. In Marioriwawo Sub-district, Soppeng Regency, chocolate businesses based on Micro, Small and Medium Enterprises (MSMEs) have...

The article highlights the issue on taxation of income gained by self-employment activity. This issue is frequently considered as a problem for many countries. Thus, study of successful practices of different developed countries may be useful for working out the national effective taxation system concerning...

In contemporary society, it is widely believed that Individuals tended to evaluate men and women with same sexual behavior equally. This study aims to examine whether sexual double standard exits in unintended pregnancy in different commitment to relationship. We use Students (n=300) from the central...

Indonesia is a country with great potential in fisheries, particularly in the shrimp farming sector. Shrimp has become one of the leading commodities due to the high market demand, both domestically and internationally. However, shrimp production is heavily dependent on feed, which accounts for about...

In twenty years of establishing the foundations of the market economy in Russia, the main problem of innovative development has not been solved - attracting investments for the purpose of sustainable modernization and innovative acceleration. In order to attract investments and services of private business,...

Hydroponics is a soilless method of growing plants, has become popular due to its advantages over traditional soil-based agriculture nowadays. To minimize human intervention and no usage of land, we propose the design and development of an automated hydroponics system leveraging Internet of Things (IoT)...

The article sets forth a generalized understanding of economies of scale in agrarian production as a complex integrative phenomenon, implemented in a unity of three components – the intra-branch scale effect in agrarian production, the quality effect, the number of enterprises and the effect of their...

Community is the basic building block of urban and rural social governance. In modern risk society, public health emergencies bring many challenges to social emergency management. Taking D community in N city as a case, this study presents its main practices in emergency management, such as publicizing...

This study seeks to analyze public investment in education from 2016 through 2018. The paper outlines the ever greater role of online learning in the Russian education market, in particular that of the MOOCs. It further defines the role of further education and advanced training. The authors point out...

In this project, The Vehicle Theft Control System (VTCS) utilizing engine measuring technique is a novel approach aimed at enhancing vehicle security by detecting unauthorized access and preventing theft. This system employs advanced engine measurement technology to monitor and analyze specific parameters,...

An IoT-based bike transportation safety system aims to enhance the safety and security of rider by leveraging advanced Internet of Things (IoT) technologies. The system incorporates various sensors and devices that monitor critical aspects such as bike condition, rider health, and environmental factors....

The problem of unemployment among university graduates is a consequence of changes in the structure of production and the economy of Russia, the weakening of state control and regulation. University graduates face a lot of problems when searching for jobs, being insufficiently in demand on the labor...

High-speed and dependable data transfer systems are required by the increasing need for effective embedded system communication. A commonly used synchronous protocol enabling smooth communication among microcontrollers, memory devices, and peripheral components, the Serial Peripheral Interface (SPI)...

In order to evaluate the economic development of municipalities in a region, it is necessary to find the resulting indicator, for example that could be gross municipal product (GMP). There are many methods of calculating GMP. to calculate the GMP of the Republic of Bashkortostan the article uses the...

This research looks at how reflective self-assessment helps civil engineering students in Indonesia build their self-efficacy during vocational apprenticeships. We use qualitative research methods to explore this topic in detail. Our study is based on Social Cognitive Theory, which helps us understand...

Under double 11activities, people’s desire to consume becomes very strong, and the turnover of each network platform is much higher than usual. Why can the activity Double 11 be so successful? The author analyzes this topic through literature review. The research data come from other people’s papers....

This research explores how mentorship influences the learning and development of civil engineering students during their vocational apprenticeships in Indonesia. Using qualitative research methods, we investigate the impact of mentor support on students’ professional growth. Our study is informed by...

At present, Chinese rapid economic development, but at the same time, the number of college graduates is also increasing year by year, also in some areas in recent years, the development speed of slow, it also increased the difficulty of employment of college graduates, based on this, college graduate...

The recent growth of video content has made it difficult to quickly summarize useful information. Manual summarizing is slow and infeasible to scale, and traditional approaches may produce unclear summaries and be inferior to deep learning approaches applied to translation or voice synthesis. The proposed...

For the further development of a single transport area, an increase in the export of transport services, the development of the transit potential of the EAEU member states and economic integration, special attention should be paid to improving transport, customs, and logistics infrastructures. The study...

Autonomous mobile robots (AMRs) require efficient real-time processing capabilities to navigate dynamic environments. Traditional processors often face challenges in meeting the power and performance demands of AI-based decision-making. This paper presents the design and implementation of an FPGA-based...

Study This aiming for know: 1) condition profit operations and levels profitability of BUP PT Pelabuhan Biringkassi Indonesia.; 2) internal and external factors that influence profit operations at BUP PT Pelabuhan Biringkassi Indonesia; 3) effective strategies for increase profit operations at BUP PT...

The problems like eutrophication and high chroma of surface water has aroused the attention of lots of people. Nowadays, the study on the treatment of chroma, ammonia nitrogen and phosphorus is mature. But, these technologies are always single and independent. In this study, we synthetize a material...

The article discusses the history of formation Far East organizations of the Party of Socialist-revolutionaries. The influence of the salient features of region and its social structure on the popularity of the party among the local population is studied. The authors examine the activity of the Far East...

Faced with the especially severe economic situation in our country, various advanced technical means are rapidly popularized in the daily life or work of modern social groups, provides new opportunities for the development of various industries, and puts forward development requirements at higher-level...

Investment requires significant consideration of diverse elements, especially for a new product or service in the market. Elude company is one company in the travel industry that presented an app to help people identify areas they can visit based on how much the budget. The paper uses different components...

In a dynamic labor market there are higher requirements to young specialists on planning and managing their careers, therefore, the relevance of the study the professional strategy as process characteristics increases, which determines the purpose and means of its achievements in the professional field....

Many theories concerning radar polarimetry and polarimetric synthetic aperture radar (PolSAR) processing techniques have been established. Nevertheless, most of the SAR photographs are not fully polarimetric (full-pol). This paper suggests radar image colorization as a feasible way of reconstructing...

Siberia is the region with rich resource and infrastructure potential that is of strategic importance for the country. Highly fluctuated current economic environment presents new challenges that affect the key vector of region development. An economic infrastructure of the region with its traditional...

The article reveals the role and the structure of the regional brand in the category “processed products of oilseed crops” as a source of the region’s sustainable competitive advantages formation and one of the state projects and programs priorities. The analysis of the Krasnoyarsk territory enterprises...

This research examines how regional transfers influence economic growth in South Sulawesi Province, focusing on three primary types of government allocations: the Revenue Sharing Fund (DBH), the General Allocation Fund (DAU), and the Special Allocation Fund (DAK). The study aims to test and provide empirical...

Research encompasses up to date references and expertise on the world market of new NPP construction. An insufficient level of comprehensive scientific analysis of organizational aspects was noted considering the project life cycle of nuclear power plants (NPP) as economic systems and customer needs...

This study investigates: 1) strategies to optimize benefits and mitigate risks in implementing the Distributor Financing (DF) system on PT Semen Tonasa’s cash flow, and 2) the ideal funding amount through the DF system to maximize cash flow projections. Using a qualitative, descriptive analytical approach,...

The purpose of The curriculum is the “spirit” of education which must be innovative, dynamic, and periodic in accordance with the times and science and technology and the competencies needed by the community and graduate users. This research uses qualitative research to collect data. In this study, there...

This paper describes the IT sector as part of India’s National Innovation System. The Indian National Innovation System is a network of interconnected structural elements, in which the technology parks (technoparks) serve as the country’s research and production centers for IT. The authors hereof underline...

This paper deals with the historical development of the lean manufacturing system in Russia, the United States and Japan. The modern significance of this direction is shown. It is given the authors’ opinions on the necessity to improve the entire manufacturing system, search for new knowledge, thoughts,...

The article is devoted to the study of one of the aspects, focused on teaching of the English language. The aspect is “Extensive reading”, which is a discipline, taught at universities in Russia. The authors of the article look into the essence of the discipline and define its integrated nature, expressed...

The project is about creating an Arduino based system for tracking food intake that effectively monitors food intake through a mix of hardware and IoT technology. At the center of the system is an Arduino UNO, with a load cell for accurate weight measurement of food, push buttons for user inputs, an...

Under the background of world economic integration, China’s economic exchanges with other countries in the world are becoming closely. As China’s strength on the world stage to enhance, China’s stain is becoming strong. In order to establish China’s image and transmit China’s voice, the construction...

The article covers the specifics of social and economic relations of Japan that is one of the leading world economies. The deficit of material and financial resources made Japan develop competitive export-oriented economy by using its main advantage, namely the highly qualified resources. The article...

The article deals with the important problem of effective management of other branding communications in the organization. An innovative approach to the construction of this process is an important component of the image policy of the organization and the highest level of its functioning. Services provided...

This article is devoted to the topic of humor and religion collision, which becomes trending. Increasingly, jokes, memes, caricatures are in the center of religious scandals, criminal cases and even terrorist acts. The history of relationships between laughter and religion is full of contradictions and...

The dark humour popularity is widespread significantly in XX-XXI centuries. The role of mass media with its tragical events detailed elaboration as well as underlying social and cultural alterations could be detected as possible causes for the current event. First of all, we could speak about alteration...

This study investigates the impact of trade policy uncertainty (TPU) on Environmental, Social, and Governance (ESG) investment flows using a dynamic panel data model and monthly data from 15 major economies between 2010 and 2023. Drawing on Real Options Theory and Institutional Theory, we hypothesize...

Emergence of the new education as a global phenomenon rather than a local or national one has been prompted by the awareness of the planetary scale of the environmental, economic and political challenges of the 21st century as well as by the ongoing trend toward the globalization of the economic, political...

The optical properties of one-dimensional photonic crystals with Er2O3/Si structure are designed and calculated by Finite-Difference Time-Domain method. The influence of different thickness and reflectivity on the radiation properties were studied. It was found that the radiation spectral intensity at...

Language plays an important role in human life in general, and in communication in particular. Bromley explained that speaking ability is an expression of words. There are receptive (understood and accepted) and expressive (concrete) expressions. Children who speak includes in the category of Expressive...