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Taxes are important for a State and company. Both have a common interest in taxes. For the State tax is a source of State income, so there is an effort to maximize tax revenue. For the company, the tax is a net income deduction. Therefore, companies frequently use earnings management to control the reporting...

The Farmers in agroecosystems generally do not know that the existence of fruit bats in agroecosystems is very important because of their function as pollinators for various types of horticultural crops with high economic value, such as durian and other plants that are chiropterophilic. The purpose of...

At present, focus of health services is shifting to Patient Centered Care, where healthcare is directed towards controlled clinical strategy management, so that health organizations are more efficient without sacrificing the quality of services given. The European Pathway Association suggests that Clinical...

Introduction: Diabetes Mellitus includes as one of the top ten causes of death in the world. There were 415 million adults with diabetes in 2018, a four-fold increase from 108 million in 2015. It is estimated that the number will increase up to 642 million in 2040. The population of Indonesian age over...

Basically the need for water will increase along with the increase in population. The problems experienced in the North Benteng area which is included in the Bonto Saile watershed are experiencing flooding due to overflowing of river water in the Bonto Saile watershed and some places are submerged due...

It is important to improve teachers' pedagogic competence continuously. This study aims to investigate the impact of the workshop about the implementation of the Read-Answer-Discuss-Explain-And Create (RADEC) learning model on elementary school teachers' pedagogical competence to implement the RADEC...

The change in every phase of plant growth can be seen from the growth of plant organ every week. Cutting materials used can influence the growth phase in different light environmental conditions. The research aimed to find out light intensities and part of stem cuttings influencing the change in growth...

The purpose of this research is to measure and to analyze the impact of financial ratios to companies’ stock price, while using macroeconomics variable as control variable. The financial ratios used in this research are: price earnings ratio, price to book value, net profit margin and return on equity....

Family food consumption affects the food consumption of young children. The still high number of toddlers who have underweight indicates the need to be investigated for what causes it. In Bandung Regency showed that the number of toddlers with overweight was 1.79%, normal weight of 94.25%, underweight...

Students need knowledge about prevention and preparedness. This study aims to see the learning process of the flood disaster, students’ responsiveness to learning with the Simulation Learning method, and to see see to see what is learning students who get learning using the Simulation Learning method...

This study aims to describe the sentence acquisition of three-year-old children: a case study on Rumaysha seen from sentences based on completeness of elements, namely complete sentences and incomplete sentences (ellipses, additions, sequences, and minors). This type of research is a qualitative research...

The abstract should summarize the contents of the paper in short terms, i.e. 150-250 words The Trends in International Mathematics and Science Study (TIMSS) is an international-based assessment used to assess students’ mathematical skills. Previous TIMSS results showed the Indonesian students’ mathematics...

It is possible to enhance children’s development and progress by using physical fitness as a benchmark for their motor abilities. This study aims to identify and monitor the movement behavior of elementary school-aged children with different levels of socioeconomic status and the accessibility of public...

Mining companies provide the required materials for the energy transition and green technologies. The question which emissions and waste are generated to produce these technologies attracts growing interest throughout the society. Investors, governments, customers, and other stakeholders have recognized...

This study aims to achieve fully autonomous fruit harvesting in greenhouses utilizing soilless agriculture by integrating artificial intelligence (AI)-driven deep learning algorithms and robotic arm systems. Based on a comprehensive literature review, a conceptual model has been proposed featuring an...

The birth of Qanun Number 11 of 2018 concerning Islamic Financial Institutions is a form of engineering social change for the Acehnese people. How the engineering process and what factors support and hinder the engineering of social change in Acehnese society is the main focus of this research. The process...

For the purporse of accurately caclulating the banking efficiency of China in recent years, a slack-based measure (SBM) was used to measure the relative efficiency of 16 listed commercial banks considering the non-performing loans over the period of 2007–2012. Staff costs, total loans and fixed assets...

The reliability issue of the FinFET is studied in details in this paper by the forward gated-diode R-G current method. Extraction of the stress induced interface states and oxide traps of FinFET is performed from a series of the R-G current measurement and developed physics expression. As the result,...

Based on the wind farm operating data of acquisition and analysis in real-time, analyzing the regional relativity and output volatility of wind power situation. Through the cooperation of the regional relativity and output volatility, we can know the relationship of the regional relativity and output...

The aims of this study were to analyze the senior high school student’s written communication skills on the subject of chemical basic laws taught by using ELPSA (Experiences, Language, Picture, Symbols, and Application) learning design. The type of this research is descriptive quantitative. Subject of...

The widespread use of chitosan waste shrimp extract to reduce the toxicity of certain heavy metals can reduce the escalation of the potential threat of environmental pollution. First) shrimp shell processing is intensively done so it is not wasted freely into the environment, second) toxicity of heavy...

Taking Inner Mongolia as research unit, this paper analyzes the temporal and spatial difference of per capital income in rural area and urban area from 2000 to 2016 through mathematical statistics and ArcGIS spatial analysis. The results show that: (1) The per capita net income of rural and pastoral...

In The Belt and Road background, whether it is China or Southeast Asian countries on mutual cooperation and development in the future, reasonable and avoid the risk of investment are very important to both sides, in the process of cooperation, there may be policy, civil war and other factors, so it is...

Every students studying marketing research for marketing decision should develop a research ethics by practicing to achieve the goal. The student will be a good market researcher with ethics and morals suitable for being a qualified researcher in the future.This research was aimed to develop researchers’...

Foam Glass-ceramics were prepared by one step method, the blast furnace slag and waste glass were used as main raw materials,Na2B4O7·5H2O was added as flux .the Effects of Na2B4O7·5H2O on the pore size distribution, the bulk density and compressive strength of foam glass-ceramics were studied. Experimental...

Agricultural sector is important for human life. However, this sector is threatened by various risks that leads to crop failure and harm for food supply of society. Crop insurance will provide protection against economic losses. This research conducted to develop crop insurance design using sample data...

The improvement of school sports laws and regulations is of great significance to the fair education of school sports and the realization of students’ sports rights. The methods of literature research, logical analysis and mathematical statistics were employed in this paper to analyse 22 legal judgments...

This study examines the potential investment and utilization of existing resources in integrating palm - beef cattle as a new opportunity in the new normal. It analyzed the study’s primary data using cost and financial analysts such as; Net Present Value, Internal Rate of Return, Net Benefit/ Cost Ratio,...

A series of waterborne poly(urethaneacrylate)/ silica/titania (WPUA/SiO2/TiO2) composite materials were prepared by the sol-gel technique. The physical, mechanical and thermal properties of WPUA/SiO2/TiO2 dispersions and films were measured. The prepared composite materials were characterized by the...

Woman in reproductive age have higher risk of iron deficiency anemia. However, there are other factors than iron deficiency that can cause anemia, such as genetic blood disorders or hemoglobinopathies. Hemoglobin E (HbE) is one of common blood disorders in Indonesia. HbE carriers have higher risk to...

We give a detailed description of the design of a double 8-digit digitalization encrypted loek in the second part ofthe thesis The curl consists ofthree parts:keyboard interface module, control module and aisplay module The keyboard interface module includes the liming circuit,signal scan and read circuit,tremble...

Semiconductor manufacturing system is considered as one of the most complex manufacturing systems, due to its characteristics like multiple-entry and large-scale. As for scheduling a job, its remaining cycle time is an important factor to the decision, but current researches seldom study the influence...

There are many forms of advertising on the internet. An agreement between the advertisers and advertisers typically includes the types of ads and host sites that will show their ads Just like Pop-up ads are displayed in a variety of shapes and sizes, typically on a scale that scaled down the browser...

The digital era has brought cultural changes, especially for young Indonesian citizens. The purpose of this study is to describe and analyze the characteristics of young Indonesian citizens in the digital era. The method used in this research is a descriptive quantitative approach. The data collection...

This paper constructs a marine network risk assessment model based on fuzzy-gray system theory, combining fuzzy mathematics with gray system theory. According to some special characters of the Marine Network, we screened the score results and normalized on the index weight with expert scoring. Whereafter,...

Iron deficiency can cause anemia. Changes in iron status in anemia can affect the immune system, making infection easy. When the number of infections increases, efforts made to overcome anemia are one of them by consuming wheat grass containing iron. This study was an experiment with factorial complete...

Rationale: In severe idiopathic pulmonary arterial hypertension, iPAH, pulmonary vascular resistance is increased due to remodeling of the small (resistance) arteries. Most information on arterial remodeling is limited to assessments of averaged increases in wall thickness. Quantitative information on...

This research will describe the use of information technology in Guidance and Counseling services during pandemic. The study method used was qualitative with a case study approach. Data were collected through the distribution of questionnaires to 25 junior high school Guidance and Counseling teachers...

The successful integration of digital technology in the healthcare sector frequently encounters obstacles due to various factors, mainly when patients are involved, and the other is the competency of health workers. The previous research developed a questionnaire to measure public health informatics...

The development of the world of education encourages teachers to always develop their learning process, but in the learning process students’ problem solving abilities are not optimal. This study aims to determine differences in problem-solving abilities between students who apply project-based learning...

Sepsis caused by Staphylococcus aureus disrupts hematologic, metabolic, and immune functions. Zinc and vitamin E, with antioxidant and immunomodulatory properties, may mitigate these effects. Thirty male Wistar rats aged 12 to 16 weeks and weighing 150 to 200 grams were randomized into six groups of...

Aimed at the problem that the recognition accuracy of the monocular camera is low, we propose a binocular vision recognition algorithm for action recognition based on HART-Net(Human action recognition networks).Firstly, the left and right views obtained by the binocular camera are matched to obtain the...

Relational Algebra is a procedural language that defines database in terms of algebraic expressions. It is used to explain query execution and optimization in a relational DBMS. However, the tools available to teach the concepts of Relational Algebra are limited. Most of the tools that teach database...

Chili pepper is one of national leading commodities and has a high economic value. One of the factors causing the balance is unplanned and uncoordinated pattern of production and cropping pattern between each district of chili pepper production center resulting the fluctuative income. These research...

Age and hypertension are major causes of large artery stiffening, a cardiovascular risk factor for heart and kidney damage. Long term hypertension induces vascular remodeling, accelerating vascular aging. The aged Spontaneously Hypertensive Rat (SHR) model is recognized for human cardiovascular pathology...

Salted fish is a food ingredient that is already popular among the community and is widely enjoyed as a daily side dish. Salted fish is popular because it is easy to get and the price is affordable so that people from the lower to upper economic classes enjoy it. To extend the shelf life and beautify...

This study investigates land use change in Tebing Tinggi City, North Sumatra, from 2015 to 2024 using Google Earth Engine (GEE) and Landsat 8 imagery. The novelty of this research lies in integrating long-term land cover dynamics with urban growth analysis in a medium-sized Indonesian city, which has...

Kulai chili (Capsicum annuum L. var. Kulai) is a key horticultural crop in Malaysia, valued for its high yield potential and importance to local cuisine and livelihoods. However, domestic production falls short of national demand, resulting in significant imports and underscoring the need for more sustainable...

Human resource development in the 21st century is directed towards skill development. Problem-solving skills is one of the skills needed in this century. The objectives of this study are, first, to explain the differences in accounting problem-solving skills in the dimensions of the direct instruction...

Reinforced Concrete Beam Column joints are most vulnerable regions of any reinforced concrete (RC) structures. The performance of reinforced concrete joints determines the performance of whole building during seismic loading. Many researchers have focused on the experimental study of RC joints to determine...