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Different from the two kinds of audit requirements proposed by agency theory, the practical audit mode needs to guarantee the audit independence. But the stakeholders of the audit business make current protection measures for the independence of the audit from their own view. From the systems perspective,...

In this paper, we adopted natural rain experiment method to study the transformation of the change of raindrop speed and diameter with time and the results indicated that the rain intensity change strongly with time at the natural rainfall. At the natural rain,the raindrop speed mainly at 1-5m/s in different...

This article focuses on the features of the terminological field “surgical instruments” of the German language. The terminological field “surgical instruments” of the German language was analysed by means of structural, definitional and conceptual analysis. The material for the study is simple, complex...

This study aims to analyze the impact of the application of Good Corporate Governance as stated in the principles of transparency, accountability, responsibility, independence and justice on the performance of employees of the Banda Aceh City Health Office. This research will be conducted at the Banda...

The objective of this research was to understand the effect of work climate, work stress and work motivation on productivity teacher Marine Operations Education Command. It was a quantitative research which was conducted in Marine Operations Education Command. The research used a survey method with path...

Grants are gifts given to others while they are still alive, free of charge without any conditions and irrevocable. However, giving of these grants often also causes disputes between heirs who disagree on the grant giving rise to disputes reaching the court. The causes are: 1) How to cancel the grant...

This study constructs a research on the relevant discourses of COVID-19 of two self-build corpora (China’s economic Legal Policy Corpus and English News Corpus during the COVID-19 pandemic); the framework of legal and news discourse construction are constructed based on the text type, communicative purpose...

Wearable health technology gained significant attention for its potential to improve personal health management and reduce the burden on healthcare systems. Yet, despite its benefits, adoption among white-collar workers in Malaysia remains relatively low, highlighting the need to better understand the...

The effective implementations of “Scientific Research Nurtures Teaching” to students can benefit the fostering of professional talents from universities. The metabolism of professional knowledge renewing determines that the key role of professional education and the formation of students practical ability...

The world has been facing a covid pandemic since the end of 2019, and Indonesia is no exception. The number of cases of Covid 19 in Indonesia is currently relatively low. The Covid case which can be controlled, especially in the last 3 months, provides good news for the people of Indonesia. In the world...

The deficiency of productive agricultural land was an obstacle in the development of edamame cultivation. The utilization of suboptimal land, especially acid dry land, is a solution for the development of edamame cultivation. South Kalimantan has acid dry land covering an area of 87.61% of the total...

Genome wide association study (GWAS) can directly study the relationship between human behavior and genotype, which provides a new way for researchers to explore the genetic basis of human behavior from the whole genome level. GWAS involves a large number of sites and behavior of the association test,...

This study examines the pressure factors that influence fraud on the financial statements of BUMN companies because of the case that happened to PT. KAI (Kereta Api Indonesia), which is one of the State-Owned Companies (BUMN) in Indonesia. To provide more comprehensive results, this study will investigate...

To research the risk assessment method of coal-worker's pneumoconiosis caused by coal dust exposure, predict the incidence of coal-worker's pneumoconiosis, and provide technical basis for occupational risk management. Method Coal-workers of a coal conveying workshop of a heat power station were chosen...

The problem of scheduling jobs with grade of service (GoS) levels is considered, which is motivated from an application in service industry. Jobs and machines are labeled with GoS levels. If the GoS level of a job is greater than or equal to the GoS level of a machine, then this job can be processed...

The more and more progress in technology especially in transportation urge the more sophisticated and easier in implementation. Due to the high volume of urbanization also need the transportation system getting high, therefore the government especially Jakarta is speeding the development in mass transportation....

The aim of this research in the long term is to develop training patterns that are suitable for migrant workers’ needs in order to have cultural competencies that are suitable for the country where they are the base country. The unit of analysis of this study was conducted on the number of fisheries...

The content of each culture can be expressed in language. Understanding to idioms and special expressions a language can to express the people habits and the way of thinking. That is through in vocabulary, figurative language, or metaphors of a language can be understood the culture of native speakers....

This study is aimed to analyze the role of organizational culture as moderating variable in the influence of person-organization fit and job characteristics on employee performance. A survey was conducted on civil servants working for a government institution. The population in this study is 138 employees....

One factor that has a large effect on customer loyalty is service quality. Customers will be loyal to an item or service if the quality of service they receive leaves them feeling satisfied. Customer expectations will undoubtedly be fulfilled with quality service. Researchers have a goal for this study,...

This study aims to find an overview of the effectiveness of online lectures at the Mathematics Department of Universitas Negeri Makassar during the Covid-19 pandemic, in terms of lecturers’ online teaching practices and students’ learning achievement and student responses. Data was collected by documentation,...

The wind tunnel is a piece of tube-structured test equipment that is forced to go fast, which is used to study the effects of aerodynamic flow on an object [1], as well as aerodynamics has a significant role in the design of a body, fins, turbines and other objects that rub directly against each other,...

The study aims to develop an English module based on taxation discourse with English for Specific Purpose (ESP) approach. Module is one of the best learning materials for vocational education since it has comprehensive content and procedures so the learners can study and practice by themselves. Thus...

This classroom action research aims to increase the activeness of students in grade IV at SDN Rambay Kulon. The results of my observations during PPL at SDN Rambay Kulon which was held on May 29, 2021 and June 3, 2021, it turned out that there was one class, namely class IV, whose student activity was...

The use of lightweight materials has become one of the choices in automotive, structural, and aerospace applications today, as it can improve fuel efficiency and the manufacturing process itself. Polyurethane Foam is one of the materials with low density, good material strength, and can be applied in...

The use of probiotic additives that contribute to the normalization of microbiocenosis of the animal body, as well as their resistance to pathogenic microflora, which ultimately affects the increase in meat productivity is promising for the livestock industry. The aim of the research was to study the...

Practice learning model in nursing college of Indonesia are various and depends on its each targeted alumni profile. The Nursing College in Sukabumi have implemented ACTIVE model which effectivity have been evaluated periodically. Student ability to apply of nursing process, management process, and their’s...

This study purpose to determine the feasibility of an interactive learning media using a smartphone on the integrated optical instrument of Pancasila values. The type of research used is Research and Development with a 4-D model, namely Define, Design, Development, and Disseminate. The research subjects...

Safety Riding behavior is an effort made to minimize the level of danger and maximize safety in driving, in order to create a condition that does not endanger other riders and is aware of possible dangers that can occur around us and understands how to prevent and overcome them. The factors that affect...

The purpose of this research is to establish a doctor-level curriculum formula in the educational technology study program. The study implemented qualitative descriptive research design and data collection techniques through survey analysis, google form analysis, interviews, and questionnaires, research....

This research aims to: 1) produce a valid and effective model for tekong athletes in sepaktakraw game 2) find out whether the flexibility training model developed can improve sepaksila and service skills for tekong athletes in sepaktakraw game, especially students. This research used a product development...

In the late 2019 and the beginning of 2020, a novel pandemic emerged from Wuhan, China and widely spread all over China and the whole world. Within this period of time, the factors such as advertisements from different sales person and the emergence of the live stream, the lack of sense of belonging...

In this era of rapid technological development, the explosion of data has caught people off guard. With the expansion of computer application fields, big data technology is applied to all aspects of life, including image processing technology. The amount of information contained in images is also rapidly...

Teacher culture is an important part of teacher education research. More and more school administrators have realized that teacher culture construction plays an important role in school management. There are four parts in this paper. The first part: the connotation of culture and teacher culture; The...

The educational facilities and infrastructure in schools must meet with minimum standards in accordance with regulations from the government. The aims of this study is to determine the feasibility level of the existing facilities and infrastructure in the Computer Drawing Laboratory at the Modelling...

Artificial intelligence plays a pivotal role in global logistics and supply chain management. AI enables real-time optimization for routes and minimizes wastage while increasing delivery efficiency. Companies can leverage AI in logistics to optimize resources and be more efficient. Currently, the node...

Atmospheric environment simulation in urban space plays an important role in the improvement of urban air problems and the sustainable development of the city. Using Remote Sensing (RS) and the spatial analysis technology in Geographic Information System (GIS), combined with the numerical simulation...

Under the background of population aging and internet, there are increasing numbers of aged people who use social internet platform to express their psychological needs. In this paper, with the research about the status of using social internet platform among aged people, it’s founded that: 1) the main...

Small and medium sized enterprises (SMEs) represent the largest group of stakeholders in Slovak clusters. The connection of SMEs into cluster cooperation depends on the base of knowledge that the owners/managers in SMEs dispose. The results of this paper contribute to the widespread of these knowledge....

Less Flexibility First(LFF) principle is inspired and developed by enhancing some rule-of-thumb guidelines resulting from the generation-long work experience of human professionals in ancient days. In this paper, we generalize this principle to the classical Traveling Salesman Problem and propose a tour...

Introduction to the issue was CMC is a communications transaction in which the use of two or more computers that are networked internet as well as the forms format is applied via a text-based interaction. Digital media has a unique character to the problems of production, distribution and public communication...

The tasks of the teacher are to educate, teach, guide, and evaluate students. As professional educators, teachers need to have competence according to standard. This study was aimed to uncover a variable related to the competence of vocational high school teachers, specifically in academic achievement....

Early childhood parenting presents complex challenges for parents who perform dual roles, especially early childhood teachers who must divide their attention between professional work at school and childcare responsibilities at home. This study aims to describe the dual role dilemmas experienced by early...

The goal of this study is to determine the effect of learning models, STAD and explicit teaching, on the students’ statistic learning outcomes. The study was conducted in the Indonesian Language and Literature Study Program at the Faculty of Teacher Training and Education at the University of Muhammadiyah...

The two-stage Complementary Metal Oxide Semiconductor (CMOS) amplifier features high gain, low power consumption and excellent stability, playing an irreplaceable role in modern communication, audio processing and other fields. This paper designs and analyses a CMOS two-stage amplifier that meets specific...

Every human community has an agreed social structure or standard order as well as functions inherent in each part of that social structure. Tolotang is also a term for a school of beliefs that are adhered to and known since ancient times as a society religious and has high integrity in upholding its...

Mangroves undergo degradation, thus reducing ecosystem services to coastal population. This study explored how local people use and conserve mangroves in Masao village satoumi, a socioecological production landscape and seascape (SEPLS) in Butuan, Agusan del Norte, Philippines. Mangrove species were...

This study aims to determine the effectiveness of picture and picture cooperative learning models of writing instructions skill in class VIII students of SMP Negeri 2 Sui Ambawang. This study used a pre-experimental design with a one-group pretest-posttest study design. The population in this study were...

This study aims to identify various needs that need to be fulfilled and developed in learning in order to optimize the learning abilities of children with multiple disabilities, especially children with Multi Disabilities Visually Impaired (MDVI). This research is a descriptive study using a qualitative...

The research objectives are 1) to study the students’ behavior in using desk and chair set for art learning activities, 2) to develop a desk and chair set for art learning activities, 3) to test the efficiency of developed desk and chair set according to the loading standard with the universal testing...