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One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that...

Emotional distress caused by heartbreak can lead one to negative effects such as an increase of physical illness risks and stress-related diseases. Confiding in others about upsetting experiences such as heartbreak can be one of many ways to help one feel better, but not all are comfortable in sharing...

This study aims to prove and describe think pair and share models to improve speaking skills especially in learning to tell idol characters. The sample used in this study was one class; namely VII.1 SMP Negeri 2 Mattiro Bulu; Pinrang District; which amounted to 24 people. The data obtained were analyzed...

This study aims to look at the effect of plyometric training to increase the explosive power of leg muscles of youth athletes in the martial arts field of West Sumatra PPLP Pencak Silat Athletes in 2019. This study used the one-group pretest-posttest design method, with the subjects comprising 20 youth...

This study systematically investigated the chemical composition and in vitro antioxidant activity of Piper longum L. fruit spike extracts through gradient solvent extraction (ethanol, petroleum ether, ethyl acetate, n-butanol). Results demonstrated that the ethyl acetate extract exhibited the highest...

Based on analyzing software quality, the model provided by GB / T 16260.2 was adopted as the grounds of evaluation index system, and the index weight was determined by analytic hierarchy process (AHP). In addition, take the incompleteness and randomness of information into consideration, the evaluation...

The purpose of this research is to find out the effect of role play in using English words for young learners in Lignita Kindergarten in Sawahlunto. The design of this research is quantitative, with the type of method is quasy experiment. The result of this research is children on experiment class used...

This study aims to determine the enhancement mastery of students' concepts after being given learning based on the Science Technology Society (STS) approach to Chemical Equilibrium. Students in class XI MIA 1 and XI MIA 2 of Senior High School 4 Sidoarjo be a subject. The data is obtained from concept...

This research wants to know; 1) an effect of 8 weeks HIIT on VO2Max of student as extracurricular participant futsal in Junior High School Budi Mulia Jakarta, 2) an increasing of VO2Max of student as extracurricular participant futsal in Junior High School Budi Mulia Jakarta through HIIT during 8 weeks....

This study aimed at investigating the effectiveness of a blended learning approach in learning essay writing subject to the students at English Department, Sriwijaya Polytechnics. It expected to answers the question: is a blended learning approach effective in improving students’ essay writings compared...

The purpose of the research is to analyze universals from the paradigmatic and interdisciplinary points of view. The authors give their own concept of universalism, based on the epistemological approach and backed by history, philosophy, and cultural studies. Undoubtedly, universals reflect an image...

The reclamation of tidal rice fields has a long history, from the beginning to seventy years of independence. Around 3.4 million ha of swamp land have been utilized, including 2.8 million ha to produce rice. An available area of 15.75 million ha has not been reclaimed from 20.10 million ha. The gap is...

This research aims to identify and describe the forms of phonological interference that cause interference in the speech of the bilingual Singkil community in the Kuala Baru sub-district. The research method is descriptive qualitative. The data collection techniques used in this study include the observation...

This quasi-experimental study aims to investigate the effectiveness of teacher’s higher order thinking skills questions on test achievement of form four students. Sixty (60) students from intact groups were assigned into the control and treatment groups. The treatment group were exposed to teacher’s...

The case discusses the low vision assessment and management given appropriate for the 18-year-old male student with congenital aniridia and associated cataract and high myopia. Congenital aniridia is a rare, usually bilateral, panocular condition that mainly affects the iris and other ocular structures,...

During the learning process, teachers have not used workbooks, books used in the learning process, namely books borrowed from the library and Student Worksheets (LKS). LKS used by the teacher has several weaknesses such as the images presented are unclear and have unattractive colors. In addition, the...

This research is driven by exploring Public Perceptions and Interests in Traditional Klaten Culinary. The study aims to scrutinize the influence of the public's Perception and Interest in Klaten's traditional culinary offerings. Employing quantitative research methods, this research employs...

The aspect of sustainability of the spiritual destinations cannot be over emphasized in an attempt to sustain cultural heritage as well as the long-term amenities leading to the sustained social economic benefits to the local communities. This study attempts to study and explain the key issues affecting...

As students and other professionals become so dependent on email for internship and job opportunities, managing the confusing and unstructured communication becomes quite a challenge. This research presents an AI-backed email assistant that leverages large language models (LLMs) to convert unstructured...

The study aims to investigate the effectiveness of MELS in general biology lectures of students in the biology education program of Universitas Negeri Makassar. This pre-experimental study implemented One-Group Pretest-Posttest Design by involving one group of students to be given a pretest and a posttest....

The article examines the prospects for economic growth in Russia from the point of view of investment activity in its regions. A brief description of the methodology for the formation of coordinated forecast scenarios for the economic development of Russian regions (for federal districts and subjects...

The study was conducted because several theories say physical activity can provide a positive influence on cognitive function. The research method uses Ex Post Facto with an intact-group comparison approach. The research sample is a member of the bike to work community, which is between 20 and 35 years...

This research is a study about improving vocabulary mastery through using flashcards. This research attempts to find out whether flashcards can improve the students' interest to study English, and to find out whether flashcards can improve the vocabulary mastery. The subjects of this research were the...

The present paper concerns the study of a Riemann problem for the conservation law ut + [ϕ(u)]x = kδ(x − vt) where x, t, k, v and u = u(x, t) are real numbers. We consider ϕ an entire function taking real values on the real axis and δ stands for the Dirac measure. Within a convenient space of distributions...

In order to lower environmental burden, a tapioca industry make use its wastewater to generate biogas through anaerobic digestion process using a covered lagoon system. However, the effluent from the digester still has not met the quality standards so that it cannot be disposed into the water body. Organic...

The decline in fish catches in 2018–2020 becomes a problem experienced by fishermen in the southern waters of Java island. This affects fishermen whose livelihoods are from marine products. From these problems, the purpose of the research is to analyze the fishermen’s catches in the southern waters of...

This research aims at (1) describing students’ environmental knowledge based on local potency in West Nusa Tenggara Province, (2) analyzing students’ environmental knowledge in terms of gender, and (3) analyzing students’ environmental knowledge in term of level or grade. This survey research is analyzed...

Mental health has emerged as a global priority, profoundly influencing individuals’ emotional well-being, academic performance, and overall life satisfaction. Recognizing its significance within higher education, this study explores the level of mental health awareness among postgraduate students in...

As one of the data elements, the market-oriented allocation of scientific and technological data elements plays an important role in promoting technological self-reliance and self-improvement. Based on theories such as market-oriented allocation of data elements, this study constructs an analysis framework...

A pot experiment was conducted to study the effects of hyperaccumulator straw on soil nutrient availability and soil enzyme activities of Cyphomandra beracea under Cadmium (Cd) stress. Four Cd-hyperaccumulator species (Solanum photeinocarpum, Tagetes erecta, Galinsoga parviflora, Bidens pilosa) straws...

The study aims to determine the effect of taxpayer perceptions and awareness of taxpayers on the application of amnesty program to the level of taxpayer compliance in KPP Pratama Bekasi Barat. The research strategy used in this research is associative / causality. The research method used. The research...

Although several scales have been developed to measure social anxiety, none of these scales have focused on measuring social anxiety in the college setting. This study aimed to develop a scale to measure social anxiety that can be used specifically for college students. The scale was developed based...

For the difference between aspiration and non-aspiration of consonants in Mongolian, it is generally considered that the airflow of unaspirated such as[p], [k], [t] is weak. The airflow of the aspirated like [pʰ], [tʰ], [kʰ] is strong. This paper has further analyzed this based on experimental phonetics....

The general form of an geometric sequence is t, tp, tp2, tp3, … , tpn-1, …This sequence is one of integer sequences. The rule for determining the nth term is un = tpn-1. The specific sequence that is generated by this gemetric sequence is t, t, t, … [t times], (tp), (tp), (tp),… [(tp) times], (tp2),(tp2),(tp2),...

Lack of space to interact is one of the causes of normal children not collaborating with disable child which refer to discrimination. This needs to be minimized early in children who are in the mid stage of development. Regular elementary school students and special students of Laniang are studying in...

The purpose of this study was to find out whether there was a relationship between Mastery of Jurisdiction and the Ability to Write Drama. The method used in this research is descriptive survey method with correlational techniques. The total sample of this study is the same as the total population; which...

Small sided games is a game that played a smaller court and fewer players than the real game. The research aimed to know about effect of small sided games toward improvement of basic soccer techniques to perfect unimed soccer school student at the age 14 to 16 years old. The research is an experimental...

This research is development research to develop a learning model during the Covid 19 pandemic, to analyze the feasibility and effectiveness of the model. The problem in this study is formulated as follows: how to apply HBL as a form of adaptation to PjBL in the era of the Covid-19 pandemic at the Indonesian...

In this paper we consider the Holm-Staley b-family of equations in the Sobolev spaces Hs(ℝ) for s>3/2. Using a geometric approach we show that, for any value of the parameter b, the corresponding solution map,u(0)↦u(T ), is nowhere locally uniformly continuous.

Moringa leaves contain high and complete nutrients, so they can be used as a making block for multinutrient blocks to improve semen quality. This study aimed to evaluate the effect of using moringa leaf flour in a multinutrient block on the semen quality of Etawah crossbreed (EC) bucks fed by the native...

Objective According to the clinical characteristics and types of chronic diseases of an elder care institution in Guilin, the number of multiple chronic disease types, basic physiological indicators, and influencing factors were counted. This paper aims to explore the establishment of an...

This study explores the first-year students in English Proficiency for University Studies’ experiences of e-proctoring challenges when they used the Invigilator app during online exams at a mega open and distance e-learning (ODeL) university in South Africa. Current research indicates that the few proctoring...

The general insurance is a business with specialization in protection to the endured in overcome of risk on lost, revenue lost, and liability to the third party in due to the uncertainty event. The study intends to review on how influences the establishment of reserve on premise that was not become a...

The purpose of the research was to examine the difference in life satisfaction between men and women. The aspects studied are psychological well-being, subjective well-being, and life satisfaction. This research applied a quantitative design. This research involved 32 men and 40 women from various ethnic...

In this paper, a modified cytotoxic T-lymphocyte response model with two delays is considered. By regarding the delays as the bifurcation parameter, the local asymptotic stability of the positive equilibrium is studied. We found that the system undergoes a Hopf bifurcation of a nonconstant periodic solution...

Based on survey data of enterprises in Hubei province, structural equation modeling (SEM) was used to explore the relationship between technological innovation activity, technological innovation risk perception, S&T insurance policy perception, executive risk appetite and science and technology insurance...

Inorganic waste such as plastic and Styrofoam are very difficult to decompose/degrade in nature. This study aims to provide a solution for utilizing plastic and styrofoam waste in brick making and to determine their effect on the compressive strength. This research was an experimental research with independent...

This conference paper investigates the application of machine learning models for predicting surface radio refractivity across diverse climatic zones in West Africa, focusing on four key locations: Kano, Freetown, Accra, and Niamey. Accurate radio refractivity prediction is critical for optimizing telecommunications...

This study was conducted based on the teacher's need for learning media to train students' speaking skills. Based on a survey conducted in a public elementary school in Bantul area, Yogyakarta, speaking skills become the standard of graduation that must be mastered by students and are very important...

Based on English syllabus curriculum 2013, the students at second grade of SMPN 16 Pekanbaru should be able to have reading comprehension on recount text. In this research, the researcher used Read Cover Remember Retell (RCRR) to teaching reading comprehension recount text at the second grade of SMPN...