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The rapid development of E-commerce has radically changed financial accounting methods and theory. In this paper, we use a descriptive analysis to show that E-commerce revenue may be tallied via gross or net methods, depending on several guidelines. The role of the supplier can also have a significant...

This paper shows Extended Place/transition Net with Attributed Tokens (EPNAT) and a modeling technique using it in order to address the problem of EPN. In software modeling using EPN, objects of which the software consists need to be defined individually as sub-EPN models, even if they have the same...

Ornate Spiny Lobster (P. ornatus) are a high value aquaculture commodity that faces cannibalism issues when kept in groups. This study aims to evaluate the effectiveness of solitary rearing of Ornate Spiny Lobsters (P. ornatus). This study aimed to rear lobsters (P. ornatus) at three different depths...

A social network is made up of a set of social actors and their ties between these actors, which have become an important research filed of sociology and its related studies. Together with the complex net-work concepts, it has formed many new methods and models. Based on infor-mation technology such...

The main goal of the paper is to analyze the key factors that contributed to the macroeconomic imbalances and their impact on the debt crisis in the eurozone countries. Regression and correlation analysis indicated statistically significant relations between the key macroeconomic indicators, such as...

Minahasa is one of the migration routes that traversed by Austronesia native speaker who came from Taiwan (Out of Taiwan theory). They came with their origin culture that later assimilated with the local culture (Minahasa). Burial activity was one of the cultural activities that developed in Minahasa...

The detection of tumors is the most difficult aspect of quantitative brain tumor evaluation. Magnetic Resonance Imaging (MRI) has gained popularity in recent years due to its non-invasive and powerful soft tissue contrast. MRI is a frequent imaging method used to detect brain cancers. The MRI produces...

The Whale Optimization Algorithm (WOA) is a nature-inspired meta-heuristic optimization algorithm that replicates humpback whale social behaviour. The method of bubble-net hunting inspired the algorithm. In this paper, the decreasing Order Interval System was acquired using WOA from a higher order linear...

The purpose of this research was to analyze the effect of intellectual capital on tax avoidance before and after the tax amnesty. This research used manufacturing industries listed on Indonesia Stock Exchange in the periods of 2015 and 2017 as the samples. By using purposive sampling technique, 230 data...

The training was implemented to equip farmers with knowledge and innovation targeted to chili and vegetable farming. Using survey data from East Java Province, this paper evaluates the impact of training implementation on the production of chili and tomato, knowledge of integrated crop management (ICM),...

Baby Boomers are now on the brink of their retirement and Generation X will gradually become more involved in leadership in an organization or company. At the same time, there is one thing that needs to be known. The early generation Z began to enter the professional world. So that it can be ensured...

The shortage of water is extremely severe in China and the situation is growing worse because of the water pollution by heavy metal ions which is difficult to be removed with conventional methods. The precipitation of heavy metal ions makes the elimination even more difficult. Hydrocharis dubia (Bl.)...

The study explores the impact of green budget tagging on the relationship between green budgeting practices and fiscal policy sustainability in Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana. This research used a quantitative approach and a descriptive survey design, with participants...

With the continuous progress of new energy systems and the comprehensive and in-depth reform of China’s electricity market, the introduction of the electricity reserve market trading mechanism is extremely important. In this context, computer technology, big data analysis, automation, and mechanical...

Net Present Value is a simple, straightforward measurement when judging investment projects. It considers the time value during the calculation, which converts the money from the future to the present value, However, it can miss leading the investor at a certain case. In this paper, we will mainly be...

The marine communication environment is complex and changeable, and the sea wireless infrastructure is few. The delay tolerant network is proposed and applied in ocean environment. We use the ships to store, carry and forward the messages, so as to solve the problem that the communication links are broken...

In order to investigate the effects of Cu , Zn and their complex stress on the physiological characteristics of Cinnamomum camphora , the seedlings of C. camphora were treated with different concentrations of Cu , Zn ( 0 , 300 , 600 , 900 , 1200 , 1500 mg / kg ) and their mixture ( concentration of 300...

This research was conducted to measure the success rate of implementing the application system supporting state financial management in the government work unit, SAKTI, on net benefits associated with application user satisfaction. Analysis of the success of this system was carried out using the DeLone...

Commercial banks must maintain a certain degree of mismatch to improve the efficiency of the use of money, but excessive maturity mismatch may cause liquidity risk. Based on that, this paper introduced the latest rules of the Basel , analysis the term structure of assets and liabilities and the liquidity...

Sustainable Finance aims at the concept of incorporating various ESG factors into the process of investment decision-making in the financial domain. The concept of sustainable financing aims at increasing long-term investments in sustainable economic activities & projects. India’s G-20 presidency...

This review explores how modern technology is transforming navigation for blind and visually impaired individuals, with a focus on tools that detect objects and measure distances. By harnessing advancements in imaging and machine learning, it becomes possible to turn visual data into useful feedback...

In this paper, the evolution game model is used to investigate the difference of the profit and game strategies of the cooperative innovation of enterprises participating in the cooperative innovation of enterprises under the constraints of enterprise cooperation and non-cooperation (competition). Results...

Mansonia is one of the genera of mosquitoes that play a role in the transmission of filariasis in North Hulu Sungai Utara undertook mass treatment of entire endemic communities from 2006 to 2015 to eliminate the transmission of the disease. However, post validation surveillance activities are required...

Under the background of new era and new consulting, the business process is constantly changing, and the advantages and challenges of engineering consulting field coexist. This paper introduces stochastic Petri nets into the field of engineering consulting, models and simulates engineering consulting...

This research aims to address the significant differences in sustainable investing practices and preferences between retail investors and high-net-worth (HNW) investors, as well as their impact on stakeholders. Using a quantitative methodology—including confirmatory factor analysis, reliability testing,...

The rapid development of FinTech has reshaped the banking landscape while exerting complex impacts on commercial bank’s profitability. Based on panel data from China’s A-share listed banks from 2007-2022, this study integrates publicly available data from the CSMAR database, Choice Financial Terminal,...

This study explores how Evolutionary Machine Learning (EML), an adaptive optimization approach within artificial intelligence, can drive the transition toward net-zero construction and sustainable business performance. Drawing on Ecological Modernization Theory, Adaptive Structuration Theory, and the...

The tourism industry has a significant impetus to the development of the national economy. The development of tourism in ethnic areas has unique advantages and great achievements. Bazhou and Jing County have promoted the economic growth through the development of tourism, and promoted the farmers’...

This paper compares the photovoltaic and wind turbine farm supply of village in the area of Ayer Keroh, park linked to the grid of Malaysia. The research is done on an energetic economic method according to temperature, wind speed, solar irradiation, installed system with estimated cost and energy consumption...

Economic value added is financial performance analysis tool of company that used for measure the value added per valuation period and also used by investor as a guidance and based to make an investment in the company. The purpose of this study was to know the financial performance in the fishery sub...

This study aims to examine the impact of financial literacy on consumer debt as measured by debt-to-income ratio, number of lenders, and net worth among low-income households in over-indebted condition. The key components of financial literacy used are numeracy and money management skills. This study...

This paper is devoted to researching the routing reliability and router standby mechanism for smart and cooperation network. The method of updating and initiating the standby router has been also provided. With the aid of virtual interface, both the main router and standby router will be transparent...

The "China Brain Project" is a 4 year (2008-2011), 10.5 million RMB research project to build China's first artificial brain, which will consist of 10,000- 50,000 neural net modules which are evolved rapidly in special FPGA hardware, downloaded one by one into a PC or supercomputer, and then connected...

Red jungle fowl is one of the important species that has the function of ecology, economy, and aesthetics. The red jungle fowl and their offsprings have an important role for rural communities. The communities in Bengkulu Province had done a domestication of the red jungle fowl. Until now, the conservation...

The current research was conducted to determine the benefits of returning equity, net profit margin, and revenue per share to banking sectors with bank companies having IDX account as the population during the pandemic in 2020–2021. A purposive sampling method was chosen of 105 companies. Under this...

Improving the economic efficiency of industrial enterprises and ensuring their sustainable development depend, in particular, on the using of material resources management tools (MR) based on the principles of lean production using information technology. At the same time, the research of internal supply...

The present study delves to analyze the difference of company financial performance prior to and after acquisition in companies listed in the Indonesian Stock Exchange. The financial performance is measured by involving seven financial ratios: current ratio (CR), total asset turnover ratio (TATO), debt...

Ideological politics is an important part of the modern university curriculum system and plays an important role in cultivating students to form correct thinking. In the new era of social informationization, the ideological and political work of colleges and universities needs to actively adapt to new...

It is proposed the evaluation theory of inverse analysis arithmetic, and it is introduced the evaluated equation on compensate fuzzy control by stainless steel, the affecting gene model of stainless steel on compensate fuzzy control is built. The application of installation process is introduced. The...

In the current New Normal era, service activities are conducted online to reduce the risk of a wider spread of the COVID-19 virus. The DKI Jakarta Provincial Government has provided online-based services for regional taxpayers through a website and a mobile application. However, there are still several...

Small Modular Reactors (SMRs) are increasingly recognized as safer and more flexible alternatives to conventional nuclear power plants in today’s industry. Their safety and flexibility, coupled with their lower time and capital investment requirements, make SMRs an ideal choice for clean energy in Canada’s...

Due to the mismatch between the order of costumers and the production capacity resulting from demand uncertainty, product shortages or wastes of production capacity occur. In response, the subcontracting of production among the plants occurs to diminish the influence of this mismatch on expected profits....

This paper aims at discussing the roles of accurate and efficient diagnosis of brain tumors in enhancing patient diagnostic results and treatment plans. Magnetic Resonance Imaging (MRI) plays a significant role in the diagnosis of brain tumors because of high-resolution imaging of the brain region. But...

Background: Vascular B1 kinin receptor expression is upregulated in human atheroma and the presence of angiotensin-converting enzyme inhibition (ACEi), but its role in man remains unclear. We examined vasomotor and fibrinolytic responses to selective kinin receptor agonism in the human femoral circulation...

With the development of the information age, there were a lot of data whose features couldn't be extracted or predicted effectively in real life. One of the core function of computer vision technology is to classify and recognize, with classification and recognition as its summit mission of object detection...

Taking good advantage of the diesel-exhaust with the Organic Rankine Cycle (ORC) System contributes to raising the thermal efficiency, saving fuel consumption and reducing the cost, since there is much energy carried by the diesel-exhaust. There come some problems on the match for the temperature of...

With wide application of computers, software quality attracts people`s atten-tion. Traditional software dependability theory can’t satisfy people`s requirement, which need induct new idea to resolve the serious software quality crisis. This paper uses self-reconfiguration mechanism of Autonomic Computing...

Tangerang City is a city that has used technology to implement e-government in order to achieve good governance. Several applications have been developed to aid in community service. With the development of these various applications, it is easier and faster to provide services without meeting in person,...

The use of deep learning-based CBIR models, particularly those incorporating convolutional nets (CNNs), meanwhile addressed some problems by learning hierarchical features automatically. However, most models now available fail to be interpretable and transparent. This limits their application in sensitive...

According to the engineering requirement of power distribution network reactive power compensation, the paper presents a software and hardware design method of the STATCOM based on DSP. In order to stabilize the PCC voltage around a prescribed value in the direct current control mode, the three-level...