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This research investigates how pay satisfaction, work overload, and external job opportunities influence turnover intentions among Gen-Z staff auditors in public accounting firms across Jakarta. The study involved 227 respondents, with data collected through Google Forms and analyzed using Smart PLS...

Investor trust shapes deal flow, cost of capital, and the pace at which projects break ground in Ghana. This paper reframes an ARCATU 2025 keynote into a perspective on what drives investor confidence and what Ghana can change in the next 12–24 months. It presents five pillars: clear and predictable...

This study aims to assess the current landscape of artificial intelligence (AI) research in Bangladesh, identifying key motivations, research domains, and the potential of AI in this region. We conducted a systematic literature review using cohesive keywords across Google Scholar and other academic databases....

There has long been recognition of how the weather affects human health and happiness. Numerous studies have been conducted on the relationship between weather and other health effects. The purpose of this study is to know the effect of weather on health. Electronic databases (PubMed, Google Scholar,...

Sepsis is a life-threatening organ dysfunction caused by a deregulated host response to infection, and is the most common cause of death in the intensive care unit. Although the pathogenesis of sepsis has made substantial progress, the current clinical treatment of sepsis is basically symptomatic treatment,...

The current COVID-19 pandemic has had a significant impact on countless facets of human life, including health, economics, social and cultural aspects, as well as education. Today’s learning is carried out online (on a network); this requires universities to transform learning technology in a short time....

The COVID-19 pandemic has brought many changes, such as the learning process from face-to-face to online learning. Supervision of learning as one of the activities in educational institutions also needs to adapt to the conditions of the COVID-19 pandemic. The purpose of this study was to determine the...

The increasing use of technology-based learning media such as Zoom and Google Meet during the Covid-19 pandemic can trigger the emergence of mental health problems in students and teachers. One of the problems is the Zoom Fatigue phenomenon which can make the learning process less effective and optimal....

The concept of value added tax as one of the most important taxes in our country and its role in national economy were introduced. The relevant laws and regulations relating to the tax were narrated. The function and effect of the VAT control system were described. The importance of the research on the...

With the continuous improvement and perfection of China's market economic system and tax system, enterprises pay more and more attention to management and prevention of tax risk. If the enterprise can not be dealt with tax risk timely, it is likely to affect the normal operation of enterprises and then...

The current five tasks of China's supply-side reform, which are de-capacity, de-stocking, de-leveraging, lower costs and offset weaknesses, will cause new fiscal risks to the local government. We use qualitative analysis to investigate the local government's fiscal risks under the supply-side reform....

Low tax compliance in Indonesia constitutes an anomaly conditions if it is referred to the considerable GDP per capita growth and the tax reforms conducted more than three decades. It means that Indonesia still faces with problematic tax compliance influenced by the behavior of public officials. Therefore,...

With the continuous improvement of China's tax system con-struction, the tax-related matters of enterprises have gradually increased, and the tax burden has become an important expendi-ture of enterprises. Whether to minimize the cost is one of the important links in the realization of the financial...

Trigona honey is very essential to provide alternative daily supplement for health purpose. However, recent development indicates the need for demand increase but the supply of the product is still limited. The Government has introduced certain policies to develop agricultural performance in the country...

This paper studied customs tax risk management. Our research contents are summarized as follows: First, we build Customs Tax Risk Management System (CTRMS). This system includes risk management goal programming, risk analysis and identification, risk quantification and ranking, risk disposal, risk monitoring...

The significant differences between the company tax rate and the loan interest rate create incentives for companies in Indonesia to conduct trade-offs between accounting and tax reporting costs. Management always wants to give a good signal for investors regarding company financial performance. On the...

Globalization has subjected corporations to multi-jurisdictional tax systems. As a result, cross-border entities are exposed to the possibility of being audited and undergoing tax adjustments more than once for their transactions. In addition, various states’ measures — such as Tax Information Exchange...

The aim of this article is to examine government fiscal policy which establish Bonded Logistic Center (BLC) as an alternative of offering conventional fiscal incentives by using Supply-side Tax Policy perspective. This study also compares the implementation, advantages and disadvantages of conventional...

This study aims to determine the effect of the use of E-learning on the competence of doing work using a lathe on students of Mechanical Engineering Education UNNES. The type of E-learning used is Google Classroom which is a product of Google for Education. In addition to knowing the effect on student...

This article is intended to examine the challenges of taxing digital economy due to rapid development of technology in Indonesia. Those changes should be responded equally from the government perspective pertaining to the changes in tax regulation, structure/institutional of tax organization, human resources...

This article discusses the system of compliance judgments in the United States and its influence of its application in Spanish law. Moreover, the article includes positive and negative arguments in relation to such application. As to positive arguments we can consider, for example, the reduction in the...

The study of the problems of investment activity of corporations in the conditions of the transformational stage of economic development and cooperation is currently quite relevant. This is due to the ongoing processes of globalization and the formation of the digital economic system in developed countries....

Conceptually, Value Added Tax (VAT) Input Tax on purchase of taxable goods or services that have been paid and collected by VAT Enterpreuner is considered as VAT credit and can be credited with Output Tax in computing the VAT payable on the respective VAT Return period.It is worth noting that Article...

The success of online transactions is dependent on website designs. Likewise is the e- filing website of the Directorate General of Taxes (DGT) in increasing the participation of Personal Incomes Taxpayers in submitting Annual Tax Return. This study aims to determine factors of e-filing websites that...

This research aims to develop Social Studies learning model based socio-cultural based on content with blended learning in junior high schools in the city of Depok West Java using the research and development method by taking three main steps, namely preliminary studies, planning and preparation of models...

This study aims to determine the extent to which employees experience Work Stress, coupled with the Covid-19 Pandemic that is hitting Indonesia. To find out and control the employee’s Work Stress, use an online workshop on Stress Management caused by the Covid-19 Pandemic. The research method used in...

This study aims to obtain an overview of the cell cognitive diagnostic assessment (CCDA) instrument that has been developed from a small group testing point of view. There are 20 multiple choice questions that have been developed with five alternative answer choices. These questions consist of four topics,...

In electoral competitions, voter behavior research is conducted to develop effective campaign strategies, but survey methods tend to be expensive. By contrast, in the internet era where political campaigns evolve by using digital data and channels, Google Trends offers free services that display search...

When creating artificial 3D natural scene, the terrain is complicated and working quantity is huge, relying on traditional modes for field investigation, mapping and modeling usually needs to consume rather quantity of manpower, material resource, financial resources and vigor. Rapid interception method...

In this paper, factors include preferential tax, target enterprise's loss, debt tax shield and depreciation shield are all taken into account. Principal component analysis method is used to construct comprehensive scoring functions and evaluate tax synergistic effects of listed companies after mergers...

As the key industry in the change from business tax to value-added tax, the real estate industry encountered most complex taxation problems in 2016. This paper makes a comprehensive analysis on the special taxation issue of old projects in real estate enterprises in the transition period, and puts forward...

The real estate bubble has seriously threatened the healthy and stable operation of economy and society in China. It is urgently required for the government to regulate the real estate market by the house property tax. This paper firstly analyzed the reason of high housing price and discussed the policy...

With the advent of the era of big data, the current tax collection and administration mode in China are faced with severe challenges and are gradually getting into a dilemma facing a transition pressure. At the same time, big data technology is also showing new vigor and vitality with providing a powerful...

In this article,we take the Kariba Dam as an example and analyze the number and location of new small dams in detail through Exponential estimation method and Gray Analytic Hierarchy Process. Then,we set up a model and put forward the concrete strategy of regulating water flow. We firstly make a simple...

Since 2011, our country has promoted the reform of business taxation as value-added tax, so far, our tax policy and system have made very significant changes, and it has great significance to the development of China's economy. As a major agricultural industries in China, the development of agriculture...

The real estate industry plays an important role in the development of the national economy. It is also an important source of fiscal revenue and a key area of tax inspection. With the increasing of the whole industry, the real estate development enterprises are very necessary to carry out tax planning....

Asset securitization is the last decade of the largest and fastest growing international financial sector financial instruments and means of financing in infrastructure construction using asset securitization financing of this new model has the reach advantage of other modes, to solve China's infrastructure...

Online learning is a learning way to use online education platform for learners. It could let the learners start learning at anytime from anywhere by removing the traditional education's time and space limit. As the online learning style becomes more and more popular, its main base environment has gradually...

Based on OpenGL and Google library we established the target model library and the canny operator is used for edge detection. Combined with D-S evidence theory and Pseudo-Zernike moments, the air target recognition algorithm based on information fusion is proposed. Pseudo-Zernike moments are invariant...

Basing on scene analysis and VaR calculation, this paper discussed system architecture of scenario calculation and accurate data's importance of system model from the view of system theory. We also discussed several kinds of data errors and their processing methods to avoid the error of data. Then we...

This paper uses the factor analysis method to measure the degree of polarization of innovation resources in China. The results show that between 1997 and 2016, the degree of polarization of innovation resources in China has generally shown an upward trend, that is, the flow of regional innovation resources...