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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...

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...

Crises are our new reality. “Black swans” are increasingly becoming the norm; our systems, environments, contexts are structurally prone to crises. Doing more of the same will not be the appropriate way to deal with modern crises: a paradigm shift is needed, based on a more accurate understanding of...

In the process of continuous development and improvement of economic globalization and informatization in social life, English, as an international language, increasingly shows a pivotal position in various countries and national information, culture, science and technology exchanges. Learning English...

Poetics is characterized by intersubjectivity in writing and aesthetics. The paper analyzes the organism of intersubjectivity, pinpointing to its otherness, intuition and self-evidence, which explain the essential law of poetics. Based on the combination of intersubjectivity and poetics, it elaborates...

SNSs have been widely used in EFL (English as a Foreign Language) learning world-wide. In China, QQ, a very popular SNS, has also been widely used for EFL learning. However, there are some problems regarding the use of QQ in this field. This paper presents a study which tried to find out those problems...

In the process control engineering course, control methods are often introduced separately, which lacks an efficient way to deliver knowledge of control integration through case studies. In this paper, we introduce a plant-wide benchmark platform, the Tennessee Eastman (TE) process, for the teaching...

In this study, lecturers from various universities who utilize the blended learning environments in their courses and prepare distance education materials for this aim are interviewed and the problems they experience while preparing such materials are analyzed. Higher education institutions are evaluated...

On how to cultivate students' innovating ability during a graduation thesis of an undergraduate, it is thought here that consulting and tidying up references to select a proper thesis, protocoling experiments and designing experimental methods scientifically, doing experiments accurately,and summarizing...

Movies as one of many forms of entertainment have experienced fast development from time to time. With the globalization allowing movies from a country to be enjoyed in other countries, movie subtitles undergo development as well. Subtitles of many popular movies today are not only produced by certified...

This article elaborates on the ability and quality of a party branch secretary from four aspects, and analyzed the duties and tasks of the party branch secretary. Through continuous study, improve their overall quality, manage and drive the members of the branch, do a good job in the construction of...

The objective of national accounts is to present a model of the real economy in the most accurate way. It means that not only officially recorded data from business accounting are included, but also model computations are used (e.g. in estimating the size of the shadow economy or correcting a phenomenon...

With the increasing attention of the state and the education department to the higher education, the all-around development of students’ quality has received extensive attention. Both the levels of students’ academic knowledge and the improvement of students’ sports quality have received the attention...

Currently, the economic development of countries is directly dependent on the full scale of digitalization processes. As a new trend in social development, digitalization has replaced informatization and computerization. On the scale of economic and social life of both a single country and the whole...

International Joint Venture (IJV) has been one of the main approaches to entering a foreign market in the last decade. Recently there has been a growing interest to examine the factors of successful IJVs in China and how these IJVs manage effectively with cross-culture from major developed countries....

This paper aims investigating the engagement of critical language awareness in pedagogical context and how it can develop student’s identity. As every day students contact new-varied language and culture products from social media, these may contain ideologies, values, and cultures that are foreign to...

This study explored senior students’ challenges when presenting their research proposal and thesis in English. This study was conducted in the English Teacher Education Department of the University of Nahdlatul Wathan Mataram. Five students who did their final project and five lecturers who were involved...

Interpretative Phenomenological Analysis (IPA) is a qualitative method mainly used in psychology, the social sciences and health science. Beginning with processes of open question interviewing, and taking an idiographic approach, it elicits unusually rich data from persons about specific life experiences,...

The opportunity for grouper development is quite large, this is influenced by several factors, including the availability of cattle in large numbers and of relatively good quality, the availability of sufficient animal feed, the availability of food land, relatively easy access to marketing, adequate...

This paper describes the impact of environmental turbulence on the company’s business model that has led to a global recession. What is surprising is that the cause of the 2020 recession is Covid-19, which is a health crisis, but has an impact on the world economic crisis. Background Problems: The world...

In the ancient times without modern media, the visual communication mode of opera art mainly depends on fine arts. The forms and types of opera performance almost involve all kinds of fine art. From the perspective of ancient sculpture, New Year wood-block painting, ancient murals and other folk arts,...

Nouns play an essential role in the daily use of language, primarily identifying and naming people and things. Different language users have distinct rules and habitual methods to form words, as well as to pronounce and define grammars. These fixed and conventional language rules are influenced by speakers’...

One of the most important tasks in economy is to assess the economic efficiency of investment projects. Evaluation of the effectiveness of investment projects is of utmost importance at the pre-investment stage of the life cycle. However, the amount and nature of information available at this stage does...

This article aims to find out how the differences of policy, market and culture between Korean and Chinese influence the process of Chinese localization and the development of Chinese television industry. The collection of literature summaries from journals and news, the research methods of the literature...

The success of the vaccination program is influenced by the presence of social media. Facebook gives vaccine repellents access to share content, express opinions about vaccines, communicate and interact. In revealing their identity, vaccine repellents are inseparable from risk and conflict. The main...

Introduction: Mass open communication via social media and the internet causes infodemics and information gaps. The COVID-19 pandemic has become a driving force in global adoption of digital technology such as the internet, including in Indonesia. Individuals need eHealth literacy to assess the information...

Agriculture in Indonesia is facing challenges in the mid of agri-food value chain transformation. The transformation allows farmers to grow, however this also presented more barriers particularly for smallholder farmers with unfavorable characteristics. Unfortunately, these farmers are dominating agriculture...

Artificial intelligence has greatly improved the efficiency of industry and life, but its algorithmic framework is often a black box, leading to a lack of understanding of how computers give decision results. So, the interpretability of artificial intelligence has been widely concerned in recent years....

Contemporary Christian Education has been documented to be catching up with technological and educational advancements of the digital era in its praxis. However, there needs to be more discussion about changes and challenges around the underlying educational philosophies in Christian Education as a result...

This study investigates the factors influencing memorable halal tourism experiences and their impact on Destination Affinity. Focusing on Halal-Friendly Facilities, Cultural Sensitivity, Safety and Security, Accessibility of Halal Information, and Spiritual Fulfillment, the research employs a descriptive...

Human geography is studied and developed in schools through the study of geography. At the school level in Indonesia, human geography has not become an independent discipline. This causes the development of human geography studied to be still low, despite the fact that there are various human related...

Although there are abundant studies addressing the technical aspects of lean manufacturing, few have been done to examine the influence of national culture on its effectiveness. Moreover, the “true” relationship between national culture and operational performance from practising lean manufacturing is...

This study examines the interaction between artificial intelligence (AI), sustainable innovation, and organizational resilience within the context of Moroccan enterprises, with a focus on the Souss Massa region. The objective is to analyze how these three dimensions interact and strengthen the competitiveness...

Artificial Intelligence (AI) has emerged to be a significant contributor in the field of finance. From algorithmic trading and robo-advisory services to fraud detection, AI-driven technologies are changing how people make financial decisions. It leads to a paradigm shift in the financial decision making....

This paper discusses the topic of ethical AI practices, exploring what Artificial Intelligence is and how libraries have implemented it to provide better services. Artificial Intelligence (AI) has an immense impact on our lives, personally and professionally; we are utilising the AI features and functions...

The move towards digitizing land records is an important step, as it helps bring more transparency, makes processes faster, and ensures governance that focuses on citizens’ needs. In Assam, the Dharitree system played a pioneering role in modernizing land administration by transforming traditional paper-based...

In the field of online education, personalization of learning is a major challenge. Educational recommendation systems (ERS) play a crucial role in proposing resources tailored to the individual needs of learners. This article explores an innovative approach to optimize ERS by exploiting the spectrum...

This study reflects on how the processes of content creation and tans-media strategies and the design thinking methodology are compatible to establish digital communication projects in communities with little presence in socio-digital platforms. Based on the analysis of the digital performance of the...

The ease of access to digital financial services, particularly digital wallets, has strengthened the effectiveness of social engineering techniques as a tool for criminals. Digital wallets offer convenience for transactions without requiring strict identification, which increases the risk of criminal...

Inequality of access to education is one part of the public problem. This happens because the mechanism of the education system still refers to the merit system. This study explores how community-led initiatives address educational access challenges in Surabaya. This study uses a qualitative approach...

Once upon a time, Cirebon became one of the stopovers for traders from various countries, such as Arab and China. This makes Cirebon one of the cities with a diversity of ethnic, cultures, and religions. This can be seen from several historical places in Cirebon that have various cultural patterns, such...

With the rapid growth of mobile health (mHealth) applications, there is increasing interest in understanding the factors that drive behaviour change. Despite the widespread use of mHealth apps, little is known about how psychological health beliefs and user engagement influence behaviour change. This...

The period of society In the period known as “5.0,” social patterns are constantly evolving and reliant on technology. The development of technology entering the industrial era 4.0 is marked by the creation of technology that minimises human interaction, reduces time, and accelerates services. Technological...

This study examines the critical link between the innovativeness of financial technology (fintech) companies and the development of entrepreneurial abilities. Innovation is critical for gaining a competitive advantage in a market characterized by rapid technological advancement and shifting customer...

This article discusses the cultural acculturation of the Kamandaka Legend as an effort to preserve the local wisdom of Banyumas. This study uses a qualitative descriptive method supported by field interviews and hermeneutic theories from Jurgen Habermas. The main purpose of this article is to identify...

Does living as a disabled person affect how risks are perceived? Studies of various population groups show that not only macro level structures but also micro social contexts and individual conditions influence risk perception. This knowledge is important for formulating, designing, and communicating...

Since Bruce Archer and Nigel Cross proposed a new culture of ‘Design with a capital D’ in the 1980s to stand alongside the previously established cultures of science and the humanities, the development of design has been profound. However, the recent rapid expansion of construction and technology has...

How to deal with the relationship between interior design and traditional culture, Confucianism, Taoism, Buddhism and other main ideas in traditional culture and its application in interior design are worthy of our thinking. This paper discusses how to link the traditional culture with the modern art...

Briefly describe the Speech Act Theory and explain how language teachers benefit from the insights it provides into language use. Discuss whether and how these insights might be realized in teaching materials/strategies. It attempts to examine how the knowledge of SAT helps teachers understand what learners...

With the rapid development of power industry in China, academic research on power system is also gradually deepening. How to ensure the reliable operation of power system and minimize operating costs has become a hot topic in academic research. Therefore in this paper, we explore the optimal control...