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Childhood is an important stage, a golden age in preparing individuals and developing their potential to compete in the future. Helminthiasis is included in the top 10 infectious diseases suffered by children. Helminthiasis is an environment-based disease thus it is crucial to improve the awareness of...

A firm must determine the level of cash holding to improve the efficiency of the firm. This study aims to examine the impact of cash holdings on firm performance in Indonesia. Data were obtained from OSIRIS database with the observation period 2010 – 2016. The results showed there is an u-shaped inverted...

The purpose of this research was to examine the effect of company ownership on the use of funds for sustainability accounting purposes. Hypothesis testing is conducted to determine the role of company ownership concerning the company’s strategic objectives through environmental-social accounting financing....

In complex environments, collaborative governance has many advantages on capacity and legitimacy (input and output) in complex scenarios, contrasting with state-centric, top-down, and hierarchical methods. However, collaborative governance has challenges and limitations, including power imbalances, transaction...

This research aims to determine the effect of managerial overconfidence and firm characteristics on financing decision of a firm. This research uses panel data from the entire companies listed on Indonesia Stock Exchange (BEI), except financial industry within 2006 - 2015. The result showed the higher...

This research was aimed to raise and distribute the funds of the mosque-based disaster philanthropy and accountability of funds of the mosque-based disaster philanthropy. Based on the findings, it is expected to be able to obtain the raising and distribution model of the mosque-based disaster philanthropic...

Sukuk market has continued to grow over the past two decades, yet researches on determinants of sukuk over conventional bond issuance have produced mixed findings. Previous researches also leave a puzzle why asset tangibility is insignificant to sukuk issuance. To contribute to this debate and answer...

This study examines the financial effects of two green debts issued by BAIC and assesses their impact on new energy vehicle manufacturers. Based on the insights from analysis, this study proposes suggestions for promoting the use of green finance instruments in the Chinese NEVs market. This paper demonstrates...

We propose the concept of a game system that includes an automatic story-generation function based on a table-top role playing game (TRPG). In this idea, stories are generated or transformed based on communication between a “game master (GM),” who controls the story generation, and “players (PLs),” who...

In order to find out the application conditions of Net Present Value (NPV) and Internal Rate of Return (IRR) in practice, based on previous studies, the paper summarized the advantages and disadvantages of the two methods and explores the specific application conditions in corporate finance. The results...

Bottom water coning is the main problem in the development of bottom water reservoirs and barrier layer in these reservoirs can control bottom water coning in some degree, so the research of the effect of barrier layer in bottom water reservoirs is carried out. This paper, in streamline simulation method,...

The objectives of this study are to valuing the interest in the project development of the "AAX" oil field, "NW NTX" working area which is currently held by "AX" limited and "STX" Limited as contractor under the terms of Production Sharing Contract (PSC) with the Indonesian government, represented by...

The internal forces at the end of pier, anti-push stiffness at the pier top, and seismic forces distribution law of one-way slope bridge with high and low pier, continuous beam and ordinary laminated rubber or lead-rubber bearing in mountains were analyzed by inputting EL-centro earthquake wave into...

The article is devoted to the study of the impact of money laundering on the level of economic security of the state. The influence of legalization processes on the level of the shadow economy, foreign exchange, and monetary policy is analyzed. It has been established that corruption is one of the main...

Financial distress has a significant impact on the company that will potentially suffer losses, but also investors, creditors, and communities. There are some tools used to detect bankruptcy, namely Altman Z-Score, Zmijewski, and Springate model. This study uses descriptive and verification methodology....

The research aims to analyses the capital structure applied in multinational companies for the effectiveness and efficiency of the company’s financing. This research uses independent variables i.e. business risk, asset growth, and cash flow volatility. The population of this research consists of all...

Oil palm cultivation by smallholders is an agriculture sub-sector that urgently requires transformative changes to support rural development in Indonesia. A transformation of this sub-sector requires the adoption of new and innovative approaches that support sustainable outcomes. This paper presents...

This research aims to explore the readiness of MSME Rose Madhani to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the obstacles that arise in this process. This research uses a descriptive qualitative approach where the readiness of MSME Rose Madhani...

Frequent shifts in political leadership in Indonesia often trigger conflicts through sudden policy changes that demand extensive social and financial resources. This phenomenon has generated policy fatigue, a condition in which society becomes weary of inconsistent policymaking, particularly when the...

Most administrative reforms in public organization yield unstatisfactory outcomes. They are blocked outright or implemented less seriously. However, empirical studies that seek to draw lessons from the experience of adminstrative reform implementation are rare. By case studi, the process of reform in...

The improvement of living environment is a key content of improving rural environment and promoting rural development. The report of the 19th national congress of the communist party of China stressed that in implementing the strategy of rural revitalization, it has always been a top priority for the...

It is estimated that the share of females in management of Russian business companies is probably the highest in the world. Even though, in Russia women prevail among middle managers, while their share remains small in the top-tier management and among the large business owners. A number of women, who...

The olfactory bulb is an important structure in olfactory information processing. Exploring electrophysiological characteristics of dissected olfactory bulb neuron in vitro is helpful to improving the understanding of the mechanism of the olfactory information processing. In this work, a novel neural...

This study discusses the efforts of community reconciliation after the conflict in the plan to build a cement factory in Sukolilo District, Pati Regency, Mount Kendeng Area.The purpose of this study was to determine the background of the emergence of a conflict over the plan to build a cement factory...

Terrorism prevention is often focused on adolescents, even though it is true that the use of children in terrorist acts is a global issue. Few studies do discuss the prevention of terrorism in early childhood, a critical phase or golden age that is instrumental in the formation of a child’s character....

In recent years, the global economic uncertainty has increased and the fluctuation has become more and more intense. How to maintain sufficient financial flexibility to deal with the uncertainty of the market and achieve stable development is the current focus of accounting circles. It is also an area...

This study investigates the impact of profitability, leverage, and free cash flow on firm value, with a focus on consumer goods manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. It employs a quantitative descriptive approach, using purposive sampling to select 32 companies....

Financial statement analysis of the data summary, comparison, analysis, the disclosure of the consolidated financial statements, and can objectively evaluate the financial situation of enterprises to understand the company's operating results. Mao-tai Group 2009-2013 financial report as the basis, combined...

This study aims to explore strategies for competitive action conducted over time with a dynamic process model of the competitive interaction between firms with a top management team (TMT) psychological perspective. The data analysis was based on a sample of 124 respondents from the top management team...

Being different from the previous research, this paper studies the influence of relationship trading on cash holding and the adjustment function of internal control based on the principal status of relationship trading in market. Results show that customer relationship trading leads to the decrease of...

Since the Covid-19 outbreak, MSMEs have become one of the most affected economic sectors. In August 2020, the Central Government of Indonesia officially launched a special program to help MSMEs namely the Direct Cash Assistance (DCA) amounting to 2.4 million rupiah, which later this amount reduced to...

In order to promote the service level of tourism supply chain, the fault tree of tourism supply chain was compiled to diagnose the service reliability, which is based on questionnaire. Via giving the calculation methods of top event risk probability and bottom events risk equivalent and taking Pingyao...

Nobel laureate Pissarides (2017) mentioned that the issue of low wages is not unique to Taiwan, But the trend in all countries of the world. Taiwan's labor market, five-day work week, low salary, youth unemployment, AI replaces work, etc., are full of incomprehensible questions. In this depressed market,...

The foreleg mechanism plays an important role to carry out climbing stairs and crossing obstacles for wheelchair climbing-stairs. Multi-sensors are placed on different site of the foreleg mechanism, and their measurement values timely decide and control the foreleg position and posture change. The driver...

Brands are an important carrier of cultural dissemination, and high-quality urban brands are beneficial for cities to gain an advantageous position in competition. As one of the birthplaces of Chinese civilization, Shandong Province has set the goal of building a strong cultural province and has made...

In the neoclassical paradigm which argues that an action will be influenced by economic factors. However, the opinion of this school of thought does not apply to the action of daily bank loans for noodle and meatball traders in the city of Malang. Where the social structure in understanding existing...

A series of aerodynamics experiments were conducted to identify the effects of lateral leakages to the wind pressures distribution on the porous wall of buildings. The wind pressures distribution on the porous exterior walls of buildings had been studied by aerodynamic experiments in wind tunnel. The...

Factors of national economies competitive abilities are researched in the article on the basis of system implementation of Industry 4.0. It is noticed that the majority of economically developed countries in their competitive abilities to a greater extent are focused not on natural but acquired factors...

R&D investment has already become the strategic investment in the process of the growth and sustainable development of enterprises. The previous researches indicate that the R&D investment is affected by corporate governance. It is of significance to research on corporate governance improvement so as...

A kind of distributed array structure micro channel heat sink is studied in this paper. The fluid height and the ratio between fluid and channel are optimized by computational fluid dynamics (CFD) thermal-mechanical coupling method. The typical heat sink is fabricated by UV-LIGA and non-silicon MEMS...

Nonspecific chronic low back pain (CLBP) is a main cause of activity limitations, absenteeism, and high health care expenses. The prevalence of CLBP is estimated at approximately 23%, and activity limitation due to low back pain had been found in 11% to 12% of the population. Low back pain is consistently...

Cloud computing is a new computing technology with great potential value. It utilizes large-scale hardware and virtual resources to provide users with dynamic application services. In order to maximize the use of cloud resources, give full play to the maximum potential of cloud computing, mining efficient...

PT XYZ is a manufacture of mechanical steel tubes in Karawang, West Java, Indonesia. Due to its Working Capital Management (WCM) on 2014, PT XYZ tried to rearrange the WCM and resulted a well-managed WCM. However, in 2016-2017, the liquidity ratios of PT XYZ were far above the average companies in the...

Malaysia is transforming and growing into an international educational hub. Malaysia is among the top 11th world ranking exporter in the scholarly discipline. However, there is lack of empirical study on mobility programme in higher learning institution. Recently, social media technologies become popular...

It is a fortunate paradox that research motivated simply by a wish to better understand the natural world can later result in the most powerful applications imaginable. By definition, the outcome of any research is unknown until the research is finished. The outcomes are even less predictable at the...

Construction Company PT XYZ’s actual situation based on an internal audit report shows some unusual transactions related to the cash disbursement cycle. This indicates that the company needs an adequate internal control system to provide assurance in cash disbursement transactions so that reports on...

There are many well-known brands in today’s automotive industry, such as BMW and Mercedes-Benz. On the contrary, there are abundant unpopular brands as well. Among numerous car brands in the global market, Tesla attracted almost everyone’s attention in an extremely short period of time, notwithstanding...

The stack is a very special data structure that can only be inserted and deleted on its side, and is a very special linear table. It in accordance with the first to go out of the order of the principle of data storage, that is, first entered the data into the bottom of the stack, the last entry into...

It is an important and hot topic for researchers to develop an efficient and robust feature selection method from gene expression profile data with thousands of genes and small sample size. At present, most of feature selection methods are constructed models to use all samples of gene expression data,...

Malaria is one of the deadliest diseases globally. Malarial infection is one of the top causes related to maternal and infant mortality rates worldwide. Malaria is the second most common cause of infectious disease-related death in the world, after tuberculosis. This paper will explain the importance...