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Notably, an overly aggressive tax planning strategy undertaken by a company increases the likelihood of encountering unprecedented risks. In conjunction with scrutinizing financial statements, the Audit Committee assumes responsibility for ensuring compliance with applicable accounting regulations and...

This study aims to analyze the effect of Brand Image, Service Quality, and Perceived Security on stakeholder loyalty in Electronic-Based Government Systems (SPBE), with a focus on Information Technology Security Assessment (ITSA) services by the National Cyber ​​and Crypto Agency (BSSN). Data were obtained...

Objective: To summarize the clinic experience of flexible ureteroscope in diagnosis and treatment of upper urinary tract disease. Method: From Nov 2013 to Dec 2015, 60 hematuresis cases underwent flexible ureteroscope for diagnosis and treatment of upper urinary tract. Clinical data was analyzed retrospectively....

In the era of new media, the dissemination of archival information should conform to the trend of the times. It should make use of the influence of new media, improve the cognitive ability and sense of archives of the public, and use new media to expand the dissemination of Archives. Through the network...

Tuberculosis (TB) is an inflammatory pulmonary parenchymal disease caused by a bacterial infection of Mycobacterium tuberculosis, which requires a long period of treatment so that it can affect the onset of depression in patients with pulmonary TB. To find out whether there is a correlation between duration...

This study aims to determine whether CSR and social innovation activities of Danamon already meet existing principles. The approach used in this research is qualitative. The methods of this research are literature study, analysis and evaluation, and interview methods. The results show that implementation...

Analysis of large data sets is increasingly important in business and scientific research. One of the challenges in such analysis stems from uncertainty in data, which can produce anomalous results. This paper proposes a method for detecting an anomaly in time series data using a Support Vector Machine...

One of the ways to cover and serve better English learning is by maintaining the right teaching method. Flipped classroom is a teaching method believed to be effective in reaching English inclusion. This study’s objective is to determine the effectiveness of using the flipped classroom on students’ English...

The north coast of Java (Pantura) is a region highly vulnerable to the effects of sea level rise. In recent years, many residential areas and livelihoods have been affected by this environmental change. Batang District, located in Batang Regency, is one of the coastal areas experiencing the adverse effects...

This paper analyses data from 2010 to 2023 in China to create a regression model, supported by empirical evidence, assessing the impact of artificial intelligence on the urban-rural income gap. The methodology integrates regression analysis with actual growth rate data of the income gap to improve the...

Pro-environmental behavior (PEB) has long been considered one of the most important issues in both academics and business. This study's main objective is to discover current research advancements and developmental trends in PEB by performing a thorough examination of the body of existing literature....

Due to the New Normal era of the industrial revolution 4.0, all sectors of society’s economy and government organizations must adapt and improve to carry out digital transformation, including the Sinjai State Treasury Service Office (KPPN) through the Sinjai Mobile (SinjaiMo) innovation. A mobile-based...

Ambulance is a transport service for patients to the hospital. In order to minimize the risk level for patients, the ambulance should arrive at the incident site within the targeted time. This is why a mathematical method application can solve the issue by selecting the rigth route. The Bellman-Ford...

Augmented Reality (AR) has become a transformative technology in education, particularly in biology, by providing immersive and interactive learning environments. AR enables the visualization of complex anatomical and ecological models, enhancing students’ understanding and collaboration in learning....

The socio-legal theory stated that a law is an instrument for social engineering (Pound, 1985). Social engineering is a process of a directed and planned social change. Organization of the public bureaucracy describes the process of achieving goals in which statuses and roles of persons organized under...

The surrounding rock instability for hydropower diversion tunnels can cause progressive failure and catastrophic consequences, making proper support design critical. This study investigates diversion tunnel stability of hydropower station under complex geology, using numerical simulation to analyze deformation...

Airplanes can fly because of the slightly curved wing shape or usually called an airfoil. The occurrence of flow separation on the part of the flow attached to the wing (boundary layer) can cause a stall. Separation of flow occurs when the angle of attack begins to increase. This can be done by adding...

One of the most significant industrial sectors and largest agro-based industry in Bangladesh is the sugar industry. During production time, a large amount of wastewater produced on daily basis by sugar mills is hazardous. The poorly managed wastewater discharged in an open water body which causes water...

Optimation of cyanide adsorption has been done from tapioca industry liquid waste using activated sludge. This study was aimed to know the optimum condition of the adsorption process and to determine the adsorption efficiency of active sludge to cyanide contents of tapioca industry liquid waste. The...

The research aims to analyze publications on peaceable school programs for conflict resolution in primary schools using VOSviewer with the publish or perish application. This research has been published in various publications over ten years (2018 to 2023). Based on these criteria, 993 articles were...

Many factors such as student goals, teacher skills, school management attitudes, and curriculum have influenced students’ academic performance. In this study, we considered some core factors affecting students’ performance and their influence. The information of the research was collected by students...

This study tried to explain the intricate landscape of interfaith marriages within Indonesia, examining how Islamic law and state law intersect and impact these unions. It delves into the legal complexities surrounding marriage, focusing on the religious and legal dimensions that shape the validity and...

Gastrointestinal stromal tumors (GISTs) represent the most prevalent mesenchymal neoplasms within the gastrointestinal tract, predominantly located in the stomach and small bowel. Rectal GISTs are uncommon, and extra-luminal presentations are exceedingly rare. Such cases may histologically resemble other...

In recent years, original innovation has become one of the important goals for the innovative development of provincial state-owned enterprises. However, the lack of evaluation tools has affected the high-quality development of their original innovation. Therefore, this article constructs evaluation...

The world of Barbie has long been associated with consumerism. From the vast array of colorful clothing and accessories to the emphasis on physical appearance, the franchise has often mirrored and even shaped societal values around consumption. However, Barbie film 2023 by Greta Gerwig offers a potential...

The purpose of a business is to obtain income that can be used to meet the needs of life and business survival. To obtain optimal income, it is necessary to know the optimum point of business capital, business experience, partnerships, and allocation of working hours. In this study, the number of samples...

Based on statics assumption and simplifications, the force and failure mode of deepwater long-line rope aquaculture facility system were analyzed, and maximum tensions of the mooring rope in the system in different sea wave heights (1~7m) were calculated to compared to its break strength and mooring...

The use of collaborative online learning models is expected to develop teamwork and student participation, which is a part of ‘non-cognitive skills’ that are needed for self-development. The quasi-experimental research on the collaborative online learning model aimed to analyze its effect on students’...

The advancement of Artificial Intelligence (AI) technology has transformed the way education is implemented. Recent publications have highlighted the role of AI technology such as chatbots in assisting teachers to maximize the learning process and students to elevate their personalized learning. However,...

The art of videography has developed over time. Starting with the discovery of the photographic camera and siluloid film in the 16th century. The discovery of the photographic camera and celluloid film came from a wooden box, and in the box there was an obscure lens. The obscure lens is a small hole...

The digital economy is an important engine for building a digital China and a modern economic system, and digital economic policies are an important guarantee for the high-quality development of the digital economy. This article collects 794 digital economy policies at the national and provincial levels...

Dengue is an infectious disease occurring worldwide. This infection is caused by the dengue virus transmitted by Aedes aegypti and Aedes albopictus mosquitoes. Dengue infection is recorded to reach as many as 400 million cases annually, with 100 million patients experiencing symptoms due to the infection,...

This study aimed to identify the prophetic values of Islam to find indicators that can be used as a reference in the development of the assessment instrument of teacher's personality competence. This study was written using the method of inductive content analysis.From the results of this study it was...

The purpose of this study is to develop a model of playing activity in Physical Education learning that can be used to improve multilateral abilities in elementary schools' students. This model of playing activity can be used as a teaching guide while learning and teaching sports in elementary schools....

Smart Traffic Sign Games utilizes interactive surface technology, Smart Traffic Sign Games offers a uniqueness that is with interactivity and ease of play. Through Smart Traffic Sign Games, a desktop/computer app based game, now we no longer need a large space, easy application dissemination process,...

Electro-hydraulic servo control system is a nonlinear and uncertain system with time-variation parameters and external disturbance. The traditional Proportion Integration Differentiation(PID) controller can hardly control the nonlinear and time-variant systems, whereas the Radial Basis Function (RBF)...

A robot is usually an electro-mechanical machine that is guided by computer and electronic programming. Many robots have been built for manufacturing purpose and can be found in factories around the world. The design of the robot is such that it is controlled by a mobile app. We use Bluetooth communication...

The smart devices, commonly referred to as IoT devices, are experiencing a significant surge in demand and are becoming increasingly integrated into our daily lives. Cyber felons perceive monetary potential, thereby intensifying and setting apart their assaults. One of the risks faced by IoT device enthusiasts...

The modern hotel industry is undergoing an intelligent transformation centered on artificial intelligence (AI), where the integration of smart room systems, building energy management platforms, and real-time accounting systems has significantly enhanced operational efficiency. However, a McKinsey industry...

Typhoid fever is an infectious disease, the main cause of typhoid fever is Salmonella typhi. S. typhi bacteria have characteristics such as being rod-shaped, Gram negative, motile, able to ferment lactose quickly, and are facultative anaerobes. The entry of S. typhi bacteria into the body can be influenced...

This study aims to develop a smart home monitoring and control system using the ESP32-WROVER CAM module. Homeowners are able to control the system from their phone's Telegram app, and it can provide instant notifications if unauthorized entry, gas leakage, or fire is detected. The experimental method...

this research seeks to examine the impact of circular economy disclosure on sustainability performance With the CSR committee serving as a moderating variable in ASEAN manufacturing organizations. This study employs a quantitative descriptive approach. Six hundred seventy-five observations of ASEAN public...

These two-wheeler traffic violations in low-light conditions are a major issue in traffic management and road safety. Current methods are mainly focused on one segment of the pipeline (e.g., object detection, low-light enhancement, or reinforcement learning) while failing to incorporate them into a single...

Food insecurity is a challenge experienced by many students across the globe. One of the risk factors associated with food insecurity is dependence on financial aid. Students from disadvantaged backgrounds in South Africa receive financial aid for tuition and food. However, there are no mechanisms to...

Gas disaster is the serious threat to coal mine safety, the accurate prediction of coal mine methane (CMM) is one effective method avoiding the hazard occurrence. This paper first confirmed the chaotic characteristic of CMM sequence and calculated the delay time and embedding dimension. Combined chaotic...

In order to monitor the rehabilitation training of stroke patients in unsupervised situation and provide rehabilitation advice for rehabilitation clinicians, a wireless upper limb motion recognition system has been developed using 9-axis sensors, to identify the complex upper limb movements from stroke...

In this paper, we propose a synthesis method based on basis. We have tested the proposed algorithm on a set of the reversible benchmark circuits. Compared with existing synthesis method, this heuristic reduces area 9% on average.

Background: Vascular stiffness predicts cardiovascular disease (CVD). Pulse wave velocity (PWV), reflecting vascular stiffness, though determined largely by mean arterial pressure; is also sensitive to insulin and glucose. Capacitance in small (C2) and large vessels (C1), reflecting vascular responsiveness...

The awareness of young people of investment in the stock market is still low. Lack of knowledge in investment stock market is one example of financial illiteracy. Furthermore, the development of financial application with a game element has given a new trend in the investment sector. Thus, we proposed...

OBJECTIVE: To explore the effect of group therapy based on problem-solving therapy for high school students with depression intervention. METHODS: The grade ten students in Chao yang, Beijing were randomly selected for group therapy intervention based on problem-solving therapy. The intervention last...