European Online Journal of Natural and Social Sciences
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The Impact of Digital Transformation on Enterprise Accounting
Digital transformation represents a significant trend within the accounting domain, exerting a profound influence on conventional accounting processes, financial reporting, and decision-support capabilities. Primarily, it has revolutionized the accounting process by integrating sophisticated digital technologies and tools, enabling real-time data collection and processing, and thereby enhancing the efficiency and accuracy of accounting tasks. Secondly, digital transformation has played a pivotal role in expediting and refining the production and dissemination of financial reports, rendering financial statements faster and more precise, while also bolstering the disclosure and transparency of financial information. Furthermore, it has elevated the capacity of accounting decision support by furnishing management with profound business insights and decision-making aid through data analysis and visualization tools.Notwithstanding its merits, digital transformation faces certain implementation challenges in the accounting realm. Technical barriers, data integration, organizational structure, and cultural factors necessitate careful consideration and resolution. Additionally, digital transformation introduces data quality and security risks, compelling enterprises to ensure data accuracy, security, and compliance with pertinent laws and regulations.In order to adapt to the transformative influence of digitalization, accounting personnel must continuously acquire and update skills, cultivating proficiency in data analysis, data science, and digital tools. Concurrently, enterprises must prioritize the establishment of a conducive organizational culture and change management practices to ensure the successful implementation and effective operation of digital transformation. While digital transformation opens up numerous opportunities in the accounting sector, it must surmount challenges to achieve sustainable development and advancement within the field
Incentive Mechanisms for Teachers in Private Universities: A Case Study of Jiangxi University of Engineering
Private universities play a significant role in China's national education system and are a crucial component of the education reform process. Their rapid development and progress are supported by favorable national policies, garnering recognition and support from the general public. In the fiercely competitive talent landscape, teachers serve as the backbone of private universities and are essential to their growth. Effective human resource management aims to mobilize faculty and staff enthusiasm, achieved through a systematic salary plan, fair performance evaluations, transparent competition mechanisms, and scientific incentive distribution. This article focuses on studying the incentive mechanism for teachers at Jiangxi University of Engineering, using questionnaire surveys and interviews to identify issues such as high teacher mobility and incomplete incentive systems. By combining incentive theory and experiences from foreign universities, the study aims to explore motivational principles and propose solutions to enhance the current incentive mechanisms. The ultimate goal is to offer valuable insights for improving teacher incentives in private universities across China
Development Status and Trend of Prepared Dishes in China
Prepared dishes are a class of industrialized specialties that are produced on a large scale using modern equipment. Refrigerated or frozen at room temperature or low temperature, they are ready to eat directly through heating or simple cooking, and are industrialized prepared foods originating from dishes. In line with the current demand for cost reduction and efficiency in China’s catering market and people’s fast-paced life, the prepared dishes industry is developing rapidly and has a bright future. The article introduces the development history, development status, and industry chain of China’s prepared dishes industry. The development of “lazy economy”, the driving force of national policies, and technological progress have created unique advantages for the development of the prepared dishes industry in China. The development trend of China’s prepared dishes industry is analyzed from the perspectives of strengthening scientific and technological investment and professional personnel training, and subdividing the categories and scenes of prepared dishes and the synergistic development of B-side (Business to Business, hereafter B-side) and C-side (Consumer, hereafter C-side). Finally, this paper looks forward to the development prospect of China’s prepared dishes industry in terms of China’s agricultural development, cold chain logistics development, and the opportunities and challenges, with a view to providing new ideas and directions for the industry
Saudi Women Empowerment Constraints for Participation in Sports and Physical Activities
Saudi women have recently witnessed unprecedented sociocultural changes in lifestyle and prosperity, as a result of recent female empowerment policies. Among these changes is the public acceptance of female participation in sport and physical activities. However, due to lack of good opportunities for sport and physical activity participation in previous years, Saudi women might still encounter tremendous factors that prevent or limit their participation. The study purpose was to investigate constraints that limit or prohibit Saudi female from participation in light of the recent empowerment policies. The developed questionnaire was based on the leisure constraint theory and distributed in all regions of the country, yielding a sample of 866 female participants. The results indicated that the majority used their homes as the place for participation, with significant differences among geographical location in intrapersonal and interpersonal constraints, and an overall high score in structural constraints. It was concluded that Saudi females’ ability to participate in sports and physical activities is severely constrained by too many factors that need to be alleviated by policy makers and investors
The Integrated Application of Communicative Approach and Situational Teaching Method in Business English Teaching
With the prevailing trend of economic globalization, Business English has become an important language tool for people to pursue international business activities. Business English is a branch of English for specific purpose, which is different from general English on teaching method. As a result, the exploration of suitable teaching methods is of great importance. The thesis makes a comprehensive summary about the distinction and the inner connections of Communicative Approach and Situational Teaching Method, analyzes the merits and demerits of them in teaching by reading the books and literature research on the subject, and comparing the collected materials. The Communicative Approach and the Situational Teaching Method can meet the requirements of Business English to the most degree. The Communicative Approach can inspire the positivity and initiative of the students, improve the practicality and purpose of language, and develop their innovating sense. As for the Situational Teaching Method, it is a good method to change the boring atmosphere of the class into a wonderful language environment. This thesis explores the integrated application of Communicative Approach and Situational Teaching Method in Business English teaching by taking the advantages of them to strengthen the enjoyment and interactivity, so then enhance the effect and quality of English teaching. The analysis and exploration of the application of Communicative Approach and Situational Teaching Method in Business English teaching provides certain reference significance in improving the Business English teaching mode, and even the whole English teaching system
Assessment of Improved Tef (Eragrostis tef L.) Varieties for Yield and Yield Related Traits at Nono Benja and Cheliya Districts, Oromia, Ethiopia
Tef (Eragrostis tef) is one of the most important and strategic cereal crop grown to drought prone areas of Ethiopia. Genetic variability, genotypic correlations and yield components are prerequisite for selection of crop breeding, cultivation of improved varieties that provides optimum seed yield is one of the major constraints of the crop. The present study was aimed to investigate the adaptive and best performing tef varieties based on their yield and related traits under rain fed conditions at Nono Benja and Celia districts in Ethiopia. The experiment was conducted by using split plot design with three replications, sixteen improved varieties and one local landrace. The combined analysis of variance revealed that varieties were significantly different for studied characters except panicle length, total tiller number and spikelet length. The mean yields of nine improved varieties (Dukem, Asgori, Tesfa, Negus, Quncho, Kora, Koye, Boset and key tena) were relatively higher than the local check comparing with mean values of grain yield ranged from Welkomi (372.08 kg/ ha) to Dukem (1315.41 kg/ ha).Grain yields were studied high in four varieties across two locations were (Dukem (1315.4 kg/ ha), asgori (1279.6 kg/ ha), Tesfa (1206.02 kg/ ha), Negus (1072.61 kg/ ha) with 72.8%, 68.2%, 58.5 %, and 41% over local check. The genotypic coefficient variation was observed that from 4.6% to 82.9% for loading index and the phenotypic coefficient variation range from 5.8% to 91.0% for loading index at Cheliya, respectively, the fertilizer application (0, 60/40 P/N kgha-1) showed highly differences among all traits except in GFP, PH and TGW traits. The varieties Gibe, Koye, Boset, Gimbichu, Enat and Kora were observed highly strong association with the environment, similarly Asgori and Gedo varieties were showed highly significant and strong connection with the environment Nono Benja with fertilization. Results reveal that the correlation studies provide a better understanding of yield components during the selection of tef genotypes
An Empirical Study on English Learning Beliefs for Art Students in Higher Vocational College
English teaching methodology is the external factor of learning rather than internal factor that can play a decisive role in learning to a large extent. Many researchers have gradually switched their attention to probing into various factors that affect English achievements from the perspective of students, which is called individual differences research and have become one of the research priorities. What beliefs learners hold will have direct influence on the choice of English learning strategies as well as the ultimate effect of learning. For this reason, vocational English teachers should strive to help students establish positive and beneficial English learning beliefs and get rid of the negative and detrimental English learning beliefs, with a view to helping them to improve their English proficiency
Banyuwangi Rebound: A Tourism Portrait at the Eastern Tip of Java Island
The Covid-19 pandemic has made tourism industry suffered from sharp decline due to massively reduced tourists demand which also accompanied by implementation of government policy of Large Scale Social Restriction (Pembatasan Sosial Berskala Besar/PSBB). It also affected Banyuwangi Regency where number of tourists were decreased and weakened its tourism industry, where in some areas many tourism industries dwindling and at some extent drove several tourism industries went out of business. Therefore, the purpose of this research is to find out of how Banyuwangi Regency able to revive its tourism industry in the new normal era. This study aimed to analyse on how Banyuwangi Rebound maximizes its natural and cultural tourism potentials to develop its tourism industry. Research method applied in this study was a qualitative method. The result of the study showed that by geographical perspective, the location of Banyuwangi Regency supports these areas to have many interesting natural potentials such as Ijen Crater (Kawah Ijen) and Red Island (Pulau Merah). Not only that, the local people or natives of Banyuwangi Regency known as the Using tribe also have unique cultures including Seblang, Gandrung Dance, and Kebo-keboan. Banyuwangi Rebound packages many unique and interesting natural also attractive tourism potentials into one tourism attraction and be integrated to the Banyuwangi Festival Calendar and the Banyuwangitourism app so that it can attract tourists to visit Banyuwangi Regency as their tourism destination
The Anti-Colon Cancer Effects of Probiotic and Postbiotic: A Review Article
Cancer, the leading cause of death worldwide, is a name for more than 100 types of diseases that evolved from normal cells and tissues in the body. Cancer cells fail to control cell proliferation and homeostasis due to mutations. These mutations arise from intensive environmental factors or alterations in genes that aid genetic instability. The immune system is the first defense line against cancer cells as it inhibits tumor development, growth, invasion, and metastasis. However, cancer cells develop many mechanisms to escape and avoid destruction by the immune system. Probiotics is a term used to describe the entire population of microorganisms that inhabit the human body. Probiotics and their metabolites stimulate the immune system and maintain gastrointestinal integrity. Postbiotics are bioactive products produced by probiotics. They facilitate cell-cell interaction and regulate signaling pathways. Postbiotics also promote health through different mechanisms. In this review, the anti-colon-cancer effects of probiotics and postbiotics have been investigated
The Effectiveness of Using Picture Book Teaching Materials in Thematic Learning in Elementary Schools
One of the important thing for the achievement of the learning process is the use of appropriate learning media. Learning media that are often used by educators to become intermediaries for students in delivering learning materials, one of which is teaching materials. The use of teaching materials in the learning process aims to create a conducive classroom environment for both students and educators. The most widely used teaching materials are picture books. Today many children have a high visual interest especially when seeing pictures that spur them to think. The purpose of this study was to see the effectiveness of the use of picture book teaching materials in elementary schools based on the educator's perspective. The methodology of this research is descriptive quantitative with an instrument in the form of a questionnaire which is then distributed to elementary school educators in Banjar South Kalimantan in August 2022. The results show that the use of picture book teaching materials in elementary schools in Banjar runs well or effectively. Effective picture book teaching materials are given to students in elementary schools, because it is easy to read information and with the interest of students it makes it easier for teachers to convey learning