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This study aims to determine the effect of transfer pricing, sales growth and leverage on tax avoidance through profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research was 218 manufacturing companies registered on...

The transformation of digital commerce in recent years has markedly reshaped consumer behaviour, with impulsive buying emerging as a prevalent phenomenon within online retail environments. Drawing upon the Stimulus–Organism–Response (S-O-R) theoretical framework, this study investigates how gamification...

Exsiting indoor localization approaches have poor accuracy because of multipath effect. In this work, we utilize Perpendicular Intersection(PI) means, establishing the model o f multipath effect on signal propagation . The results show that multipath effect can be overcomed by PI and high accuracy is...

With the informationization development of the 21st century knowledge economy, e-commerce has more and more close relationship with our study, work and life. Objective: It is necessary to explore the evolution direction of industrial design in the post industrial age to adapt to the electronic commerce...

The article deals with the application of the process approach to the creation of intellectual- information management system for the development of industrial enterprises, in order to improve the efficiency and ensure the specified parameters and the overall purpose of its functioning. The importance...

Rice is a staple food crop in Indonesia because most of the population consumes rice as a staple food. For optimal production, rice plants must be planted in paddy fields according to their designation and the growing plants’ requirements. Determination of land suitability class is essential to obtain...

Traceable system, which is as an effective way to control the quality and safety of agricultural products receives increasingly attention globally. Using the poultry as the research object, the paper builds a safety production management and quality trace system in order to achieve the goal of quality...

Email spam endures to pose a momentous cybersecurity threat by manipulating polymorphism, complication, and multimodal content to detour traditional detection mechanisms. Prevailing rule-based and single-modality-based machine learning methods characterize the limitations in becoming accustomed to budding...

Warehouse Club is a form of retail where goods are sold and stored in one space. General merchandise retailers offer a limited range of goods and fewer services at lower prices to end consumers and small businesses. The Warehouse Club is not new. It has been in the United States for nearly 50 years....

Internet marketing is the use of Internet means to implement product sales. This marketing means, with a variety of characteristics such as openness, applicability and service, is not only an efficient and important marketing tool, but also an important core of enterprise product sales. E-commerce network...

According to the nonlinear problem of the trajectory optimization problem of rocket projectile, an improved optimization algorithm combined the direct model parameterization method and the sequential quadratic programming method was proposed. The direct numerical method was presented to converts the...

Three -dimensional model of drag-bar for 2BQ -2 planter was developed through Pro /E the model was then transferred into ANSYS for analysis, and modal parameters of the drag-bar were calculated, natural frequency and vibration features of the drag-bar were determined. Modal frequency was concentrated...

With the rapid development of e-commerce, live webcast has become an important channel for commodity circulation. Especially the young generation use the live webcast room to exchange the commodity information, trade directly, Even emotional communicate in the live broadcast. The surging epidemic has...

This paper examines the effectiveness of Beneish M-Score and Dechow F-Score models in detecting financial frauds of US-listed Chinese companies. In conclusion, based on the data we collected, the validity for M-Score on US-listed Chinese companies is 85.71%, way higher than what Aghghaleh measured for...

The integrity zone is the concept of organizing quality public services. Every service provider is currently competing to get the title as an integrity zone area. One of the efforts to support the implementation is through the implementation of an electronic scholarship government system. The Faculty...

Recently, with the complete propulsion of digital development zone construction, the information-based instruments and city informatization level in the city have been improved gradually and obviously. Especially, the successful implementation of engineering project like the basic information resources...

One of the important factors in the implementation of professional standards is the creation of an educational information environment in an educational institution. In modern conditions of development, higher education is given tasks that are determined by the needs of personnel specialists in the field...

The purpose of this research is to examine and analyze how social and environmental disclosure affects firm value, and its interaction with external assurance affects this relationship. Research of this kind is quantitative in nature. The study focused on mining businesses that were listed between 2019...

In their book Cohesion in English, Halliday and Hasan first applied the term of text cohesion after which cohesion and coherence have been attracting great attention in the linguistic and translation circle. Cohesion is seen as a necessary element in text production and holds an important position in...

With the popularity of the internet and the development of e-commerce, the e-commerce system is providing users with more and more choice, and its structure becomes more complex. Users often get lost in a large number of commodity information spaces, and can't find the need goods smoothly. E-commerce...

This study examines the effect of the Regional Financial Management Index (IPKD) on the Public Service Index (IPP) in 24 districts and cities in South Sulawesi Province using panel data from 2023–2024. Based on New Public Management theory, this investigation fills a research gap that shows inconsistencies...

With the rapid development of the Internet, China has become the world’s largest Internet country. More and more people have accepted online shopping as a new way of lifestyle. China also has the most online customers. By March 2020, the number of daily active Internet users had reached 700 million,...

In such disaster-stricken areas, administrators proactively prioritize efficient communication with the local community and resource management in the disaster region, for enabling rapid recovery and minimizing operational expenses as much as possible. To summarize, the content of this paper is a general...

As the Covid -19 continues to rage, the number of Internet users is increasing rapidly, which makes it extremely urgent to innovate and develop new media. The organic combination of artificial intelligence and mega data has added interactive video, an innovative form of the video presentation, emphasizing...

This study seeks to examine the effect of Cash on Delivery (COD) Check First, Return Policy Leniency, Social Commerce Constructs, and Perceived Reputation on Purchase Intention, both directly and through Consumer Trust as an intervening variable. Employing a quantitative research approach, the study...

E-commerce of agricultural products is one of the hot research fields in recent years. This paper, taking Qihe Organic Agricultural Development Co., Ltd. as a case, first described its present e-commerce application and then analyzed its deficiencies in depth from information grasping of market demand,...

In view of the current development situation driven by the cultural industry, this paper analyzes the development direction of international economic and trade, mainly by analyzing the influencing factors driven by the cultural industry, to provide a scientific guidance path for the development direction...

Clothing industry plays an important role in our national economy. This paper uses economic theory to analyze consumer decision-making under clothing e-commerce mode and studies the influence of hidden cost on consumer decision-making in clothing e-commerce mode. Then, aiming at the application of big...

The aging trend of the global population is obvious, at the same time, the shortage of human resources is more obvious. The re-employment of the young elderly is a strategic requirement to cope with the aging population and the sustainable development of economic society. However, at present, the young...

In this paper, 132 appliance merchant class enterprises' data in 2018 were selected as the research object; AMOS from structural equation model was used as the analytical tool; the verification model of e-commerce enterprises value promotion was constructed; and 12 observation variables, such as R&D...

Internet development has allowed the e-commerce industry to grow and consumers to fulfill their wants through online shopping. However, as more and more information is available online, companies must differentiate from others. Integrated communication marketing (IMC) allows businesses to transmit unified...

This paper is the analysis of electronic commerce development process, the logistics cost composition and characteristics, and the content of our country sheds cost and how characteristic. To our country electronic commerce development environment, the factors which influence the logistics cost. Through...

Tracer study which is a form of survey to LSP Unesa which organizes competency certificates that have strategic value for the development of higher education. The results of this tracer study activity can be used to evaluate the LSP that provides competency certificates to students. To find out the competencies...

This research involves a history teacher at a high school in Manado city who already has an Educator Certificate, with a focus on research problems related to how the efforts of teachers to carry out their roles and functions in history learning during the last two years during the Covid 19 Pandemic....

During the long school holiday marking the transition to a new academic year, some students or religious boarding school students spend their time playing with smartphones. They take advantage of the school break by engaging in social media and online gaming. The average duration of smartphone usage...

A study was about the surface soil enzyme activity and N indicators Variation characteristics of Phyllostachys bambusoides forma shouzhu Yi forest in Liangping, Chongqing Municipality in spring and summer. The results showed that, the forest soil content of organic matter(OM), total nitrogen(TN), available...

The problem in this research is the perception of parents towards their children related to the kabasaran dance with the focus of the research on the perception of parents on the kawasaran dance in Tondei village, South Minahasa Regency. By using qualitative research methods with observation and interview...

in contrast with Chinese current teaching method with the center of teachers, the foreign teaching with the center of students is a kind of teaching method with more science and more accept by students. The article explains the new teaching method with the tool of teaching and the center of students...

Naproxen is one of common non-steroidal anti-inflammatory drugs (NSAIDs). Its pharmacological properties vary with different configurations. In order to improve the drug efficacy, it is significant to prepare high enantiopure drugs. In this study, carica papaya lipase (CPL) and papain extracted from...

This paper analyzes the mechanism of non-cavitation tone noise line-spectrum frequency of counter-rotation propeller. The mechanism is interference effect and circumferential harmonics field effect. According to the generalized acoustic analogy equation, the lift and drag which are caused by the mechanism...

This research investigates the marketing strategies used by Alibaba Group from different perspectives in the domestic market, with the introduction of the recent situation of the company now, it includes a complete business ecosystem that integrates e-commerce platforms, supporting local life services,...

The personalized food recommendation systems are crucial for enhancing the user satisfaction by catering their personal diet choice and nutrition needs. The new food recommendation models are discussed in this research using the Nearest Neighbors algorithm to improve accuracy and inclusiveness of meals....

This study aims to discuss the existence of code mixing in literary works, especially novel. Code mixing exists in society through novels that are intentionally inserted to give a unique impression. This study utilized observation and documentation technique to collect data. The data analysis method...

This paper extends the strategic partnership ecosystem theory by testing how aspects of the local business environment affect micro, small medium enterprises into superior sustainable performance. The background of the research begins with changes in the global, domestic and regional strategic environment...

Enhancing privacy and verification of Aadhaar data The collection and handling of personal data is controlled through a structured methodology in a Web-based platform. There are two modes of Aadhaar data registration i. e. OCR based and manual entry where user can enter or enter Aadhaar details securely....

The rapid growth of digital technologies has amplified the importance of robust cryptographic systems. As the backbone behind the protection of sensitive data in banking, e-commerce, and secure communications, these algorithms are crucial. This paper compares widely used cryptographic algorithms based...

In the 21st Century, as women’s pursuit for beauty is constantly increasing accompanied by the rise of e-commerce, Jumei quickly stands out and presents itself in front of women after it was founded in 2010. Jumei, the first time-limited cosmetic sales website in China, has had over 80% shares of the...

This study aims to (1) explain directive speech acts in the novel Laut Bercerita by Leila S. Chudori and (2) implement the results as Indonesian language material for class X. The research approach is descriptive qualitative. The subject of this research is the novel Laut Bercerita by Leila S. Chudori....

The article presents a method of assessing cooperation between banks and insurance organizations in insuring banking risks. Cooperation between these institutions has resulted in an increase in credit insurance premiums and investment life insurance, which are developed with the active participation...

This article introduces the principle of mathematical statistics such as R&R (Repeatability and Reproducibility), variation ratio (%P/TV), tolerance ratio (% P/T) and number of distinct category in the measurement system. The article takes infrared moisture analyser the InfraLab 710 e-Series as a measurement...