Popular Trend Research Articles

Forms and methods of tax control of the application of corporate income tax preferences

The control of the tax authorities over the correctness of the application of tax benefits and preferences aimed at supporting and stimulating various types of economic activity has a goal to put a barrier to possible abuses and fraud. In the process of implementing tax policy, attention should be paid to the analysis of the practice of applying and administering tax preferences established by tax legislation. The relevance of the research topic is determined by the need to determine the forms and methods of tax control for corporate income tax, within which the legality of the application of tax preferences is checked. The subject of the study is the tax control of the application of income tax preferences at the present stage of socio-economic development, as well as the transformation of forms and methods of tax control in the context of digitalization of the economy. The methodological basis of the study is the methodology of the system paradigm, the logical-epistemological method of cognition, the unity of structural and functional analysis of the problem. The methodological basis of the research is the ascent from the abstract to the concrete, the relationship between the general and the special, the dialectical and hypothetical research method, scientific abstraction and forecasting, analysis and synthesis, induction and deduction. As a result of the study, the methodology for conducting an on-site tax audit on income tax was determined, within the framework of which tax control measures are carried out to prevent abuse of preferences for this tax. The most popular trend of tax control is also identified - the digitalization of the work of tax authorities, which can lead to an increase in the number of tax revenues. In addition, in order to increase the effectiveness of tax control over the application of corporate income tax preferences, this article presents proposals regarding the rational and optimal management of income tax preferences, among which, for example, it is proposed to study the possibility of replacing some preferences with direct subsidies, which are subject to the budget control procedure, for budgetary transparency.

FASHION WEEK REMAJA DI KOTA BATAM

Fashion week is a week-long fashion exhibition event held in the city of Batam, in which the community, especially teenagers, are involved in a fashion exhibition and compete with each other's styles by using each other's clothes. The above social phenomenon, the Nagoya Thamrin Fashion Week event, has actually become an arena for quirky style contests, show-offs, and prestige through being fashionable for teenagers in Batam city. Of course, this is a trigger for the emergence of consumptive behavior that affects the lifestyle of teenagers in Batam city, who incidentally still have a status as students. In this study, the goal is to find out the phenomenon of youth fashion week in Batam City by looking at it from a social aspect regarding adolescent lifestyles that influence consumptive behavior so as to trigger a culture of consumerism towards adolescents in Batam City. This study uses a qualitative descriptive research method by providing an explanation and description of the object of the research phenomenon according to the incident at the location or in the field. This study used purposive sampling to select 10 informants. The purposeful sampling technique is a sampling technique with certain considerations. The results of the study found that in the lives of adolescents who tend to express self-pleasure through their interest in popular fashion trends, fashion has become their need to increase their self-confidence to appear in public. In addition, modernization changes the lifestyle of adolescents in Batam City, who tend to choose a more consumptive lifestyle that tends to prioritize pleasure through the development of fashion trends that are believed to be able to support appearance needs. With changes in modern lifestyle, Batam teenagers think that a person's status can be marked by changes in appearance through everything they use, for example in the form of branded clothes, branded pants, shoes, and others.

IKHTIAR MENYEMAI MINAT DAN BAKAT SANTRI PONDOK PESANTREN DARUL MUTAQIEN 1 CADAS DI BIDANG KEWIRAUSAHAAN PADA ERA DIGITAL

The activities of the Student Creativity Program (PKM) are carried out in the Darul Muttaqien 1 campsite to explore the interests and talents of the students. Through a profound understanding of their interests and talents, the hostel invites participants to develop their potential in finding creative ideas.This research uses qualitative methods with a normative legal research approach. Data is collected through interviews and surveys to identify interests and talents that can be developed in the business world, especially in the growing digital age.The results of the research showed the need to encourage the interests and talents of centers in starting and developing in the digital age. Centers face the challenge of continuing to learn and understand consumers as well as the current trends in the digital world.In the advanced digital age, leaders need to develop creative ideas to stay relevant and not be left behind by emerging trends. Following popular trends, understanding consumer behavior, and mastering digital marketing strategies are key to success in entrepreneurship in the digital age.In an effort to develop the talents and interests of the attendants, the Darul Muttaqien 1 training house is committed to providing the necessary support and training. Thus, leaders are expected to have a courageous and confident mind in developing their potential for success in entrepreneurship in the increasingly advanced digital age.

The Impact of Citizen Journalism on Mainstream Media Reporting: A Pakistani Journalists’ Perspective

Citizen journalism has been studied in the past and has become a popular trend in the present era. There is a rising concern about the increasing popularity of citizen journalism and its impact on mainstream media reporting. By employing the concept of the "Public Sphere" as a framework for analysis, the research examines how citizen journalism contributes to the democratic process. A convenient sampling method has been used and semi-structured interviews of 10 journalists of the mainstream media were conducted. A thematic analysis procedure has been adopted to draw the findings from the collected data. The research outcomes were evaluated according to the journalists' responses' pertinence to the study's objectives. The study's conclusions addressed its aims and revealed the influence of citizen journalism on mainstream media reporting. The study's practical implications include awareness of the concern for the general audience, citizen journalists and mainstream media. Keywords: citizen journalism, mainstream media reporting, Pakistani journalists

Excessive Nitrate Limits the Sustainability of Deep Compost Mulch in Organic Market Gardening

Market gardening is a widespread practice of bio-intensive vegetable production characterized by direct marketing, small-scale farming structures, high crop densities, and innovative cultivation approaches. Currently, deep compost mulch (DCM) is a popular trend among related growing techniques. The combination of no-till and a permanent mulch of compost aims to improve soil fertility, regulate soil temperature, retain soil moisture, and control weeds. To address the problem of perennial weeds in organic no-till, deep mulch layers of typically 150 mm are used. The amount of compost required and the associated N inputs are immense and carry the risk of environmentally harmful N surpluses that can be lost through nitrate leaching or denitrification. The aim of this study is to evaluate the use of compost as mulch and to investigate N dynamics under DCM. For this purpose, a literature review was conducted, and soil inorganic nitrogen (Nmin-N) was measured under on-farm conditions up to a soil depth of 900 mm in a market garden with DCM in Germany for one year. Furthermore, based on the collected data, the different N pathways were calculated using the N-Expert and NDICEA models and simulated for two additional scenarios. Results from field measurements showed a strongly increased N-surplus not taken up by the crops and a shift of Nmin-N to deeper soil layers for municipal organic waste compost (MW), with an average accumulation of 466 kg Nmin-N ha−1 at 600–900 mm depth. N inputs from DCM can be significantly reduced by the use of green waste compost (GW) with low bulk density or wood waste compost (WW) with an additional high C/N ratio.

Production of recombinant scorpion antivenoms in E. coli: current state and perspectives.

Scorpion envenomation is a serious health problem in tropical and subtropical zones. The access to scorpion antivenom is sometimes limited in availability and specificity. The classical production process is cumbersome, from the hyper-immunization of the horses to the IgG digestion and purification of the F(ab)'2 antibody fragments. The production of recombinant antibody fragments in Escherichia coli is a popular trend due to the ability of this microbial host to produce correctly folded proteins. Small recombinant antibody fragments, such as single-chain variable fragments (scFv) and nanobodies (VHH), have been constructed to recognize and neutralize the neurotoxins responsible for the envenomation symptoms in humans. They are the focus of interest of the most recent studies and are proposed as potentially new generation of pharmaceuticals for their use in immunotherapy against scorpion stings of the Buthidae family. This literature review comprises the current status on the scorpion antivenom market and the analyses of cross-reactivity of commercial scorpion anti-serum against non-specific scorpion venoms. Recent studies on the production of new recombinant scFv and nanobodies will be presented, with a focus on the Androctonus and Centruroides scorpion species. Protein engineering-based technology could be the key to obtaining the next generation of therapeutics capable of neutralizing and cross-reacting against several types of scorpion venoms. KEY POINTS: • Commercial antivenoms consist of predominantly purified equine F(ab)'2fragments. • Nanobody-based antivenom can neutralize Androctonus venoms and have a low immunogenicity. • Affinity maturation and directed evolution are used to obtain potent scFv families against Centruroides scorpions.

Miyazaki Hayao: Influences on the Asian Animation Industry

Miyazaki Hayao is one of Japan's most influential animation directors, or maybe also worldwide. However, limited research was done to analyze his concepts and techniques and his contributions to the foundation of the Asian Animation Industry. This work is about the recent study in Asian Animation Industry, exploring the specific examples of Miyazaki's influence. Through this process, we could further and more clearly understand the foundation of today's animation industry and its popular trend or concepts.

Do Language Learning Apps Really Work?

With the rapid development of the mobile application market and the growing size of the foreign language learning population, learning a new language with an app can be said to be one of the most popular language-learning trends of the 21st century. At the same time, contemporary language learning applications sell themselves as innovations, in many ways that are just a return to Skinner's teaching machines as introduced in the 1950s. Technology is the 21st century, but the theories of learning are firmly 20th century. App designers must catch up to 21st-century theories of learning if they genuinely want to introduce ground-breaking tools. This work mainly analyzes why we will not make as much progress as we expected if we continue to pair 21st-century technologies with outmoded perspectives on learning and what are the up-to-date theories that will help make fundamental transformations in language learning applications.

Converting idol worship into destination loyalty: A study of “idol pilgrimage tour” in China

Purpose“Idol pilgrimage tour” is a popular trend among young Chinese fans who travel for idol-related purposes, engage in interactive events and have co-created experiences at destinations. With the growing market size of fan economy, fan tourists generate significant revenue for the local. However, many destinations have not fully utilised this opportunity, and there is a lack of research on this niche form of tourism. This research was undertaken to address this research gap.Design/methodology/approachThis study adopted an idol worship–motivation–co-created experience–tour satisfaction–destination loyalty framework in the context of idol pilgrimage tours. In addition, this study investigated the direct influence of idol worship on the other four constructs. Data were collected from 354 Chinese fans who had such experience through online questionnaires. The partial least squares–structural equation modelling technique was used to examine the research model.FindingsIt was demonstrated that idol worship has a direct influence on motivation, co-created experience, satisfaction and loyalty and that there is a positive relationship between motivation, co-created experience, satisfaction and loyalty. The results advance the brand sacralisation literature by studying worship in a tourism context and contribute to interactive marketing literature by clarifying the interactive mechanism between relationships among the idol, fans and destinations. The study suggests some practical implications for destination management organisations attempting to target tourist fans.Originality/valueThis is the first study introducing the concept of the idol pilgrimage tour. Empirical results of this study reveal the underlying mechanism of how idols influence fans' travel-related psychology and behaviour.

Human Physiological Condition Monitoring System based on Microcontrollers

With the rise in living standards, people are increasingly focusing on their health, and monitoring their physiological condition has become a popular trend. Sudden illnesses or hidden chronic conditions can cause abnormal fluctuations in temperature and heart rate, which can be difficult to detect without continuous monitoring. The main objective of this project is to develop a cost-effective and efficient system to monitor vital signs such as heart rate, body temperature, and steps taken, based on systematic experimental studies. The system utilizes a pulse sensor DS18B20, and ADXL345 to monitor the heart rate, body temperature, and motion status of the human body. The circuit and the HC-05 work together to transmit the detected data from the sensor to the MCU, which further transmits it to the LCD1602 or mobile phone interface for real-time display. The system provides a user-friendly interface and real-time monitoring, making it easier for individuals to keep track of their health status. This paper presents an innovative approach to human physiological condition monitoring using a microcontroller-based system, which has significant potential for improving healthcare by enabling early detection and prevention of medical conditions, ultimately leading to better quality of life.

The emerging phenomenon of L2 vlogging on Bilibili: characteristics, engagement, and informal language learning

The rise of digital technology has provided new opportunities for language learning, extending beyond traditional classroom instruction. Video projects have emerged as an effective tool in foreign language education, yet research on self-initiated and regulated video production for language learning is scarce. This study investigates the phenomenon of vlogging in Spanish as a second language on the Chinese video sharing platform Bilibili, by analyzing 134 Chinese-produced Spanish-language vlogs. The study aims to understand the vlogs’ characteristics, the vloggers’ profile, and the ways they utilize the genre for learning Spanish. Through qualitative virtual ethnography, the study uncovers the presence and learning engagement of Spanish L2 vlogs on Bilibili. The results reveal a diverse range of vlogs, including daily life experiences and adaptations of popular YouTube trends, primarily produced by university students with advanced editing skills. Vloggers incorporate knowledge from both formal education (e.g., the Spanish textbook widely used in China, Español Moderno) and informal contexts. In addition to practicing oral Spanish, L2 vloggers use various forms of writing, including Spanish subtitles and Chinese translation, and mobilize multimodal resources, such as danmu comments for overlaying corrections. Vloggers also adopt discursive strategies for community interaction, such as self-deprecating metalanguage, feedback solicitation, and metalinguistic reflections. The study highlights the potential of video-sharing platforms like Bilibili as tools for language learning, reveals different learning styles in digital environments (self-supervised and interaction-oriented learning), and indicates the direction of integrating daily vlogs and multilingual subtitles into language curricula, emphasizing students’ agency, self-directed digital learning, and transmedia literacy development.

EDRN-based propagation model for popular microblog information detection

Microblogging platforms have become popular for sharing knowledge and communicating with others. Rumours and current trends can be identified promptly if popular information trends on these platforms can be detected in the early stages of dissemination. Microblog information propagation is primarily based on forwarders; the forwarded information is more likely to become popular if the forwarder's influence is greater and the time interval between two adjacent forwarders is shorter. Based on the explicit duration recurrent network (EDRN), a recurrent neural network, a new microblog information-propagation model for the early detection of popular information was presented. In this model, the observation is constructed based on the forwarder's influence level and the time interval between two adjacent forwarders. The influence level of the forwarder was estimated using the support vector machine classifier. To evaluate this model, experiments were conducted using Twitter and Weibo datasets. In the experiments, EDRN outperformed several popular recurrent neural networks, hidden semi-Markov models, and hidden Markov models, particularly when the training set was small. The timeliness evaluation results demonstrated that the model can effectively detect popular information at an early stage.

A Study of Compressed Language Models in Social Media Domain

Transfer learning from large-scale language models is witnessing incredible growth and popularity in natural language processing (NLP). However, operating these large models always requires a huge amount of computational power and training effort. Many applications leveraging these large models are not very feasible for industrial products since applying them into power-scarce devices, such as mobile phone, is extremely challenging. In this case, model compression, i.e. transform deep and large networks to shallow and small ones, is becoming a popular research trend in NLP community. Currently, there are many techniques available, such as weight pruning and knowledge distillation. The primary concern regarding these techniques is how much of the language understanding capabilities will be retained by the compressed models in a particular domain? In this paper, we conducted a comparative analyses between several popular large-scale language models, such as BERT, RoBERTa, XLNet-Large and their compressed variants, e.g. Distilled BERT, Distilled RoBERTa and etc, and evaluated their performances on three datasets in the social media domain. Experimental results demonstrate that the compressed language models, though consume less computational resources, are able to achieve approximately the same level of language understanding capabilities as the large-scale language models in the social media domain.

Hocance tourism motivations: Scale development and validation

Hocance is a compound word of ‘hotel’ and ‘vacance’. This concept is created from the established and popular trending culture of spending vacations in hotels. We applied a rigorous multi-step scale development procedure to craft a scale that measures Hocance tourism motivations (HTM). Using grounded theory, we conducted interviews with individuals with Hocance experience in South Korea to develop a conceptual model involving seven dimensions: pragmatism, pleasure, curiosity, respite, ostentation, impregnability, and amotivation. We tested the proposed scale using data obtained from surveys with 1,000 tourists. To validate the scale, we conducted a further survey (n = 199) with paid membership subscribers of two luxury hotels in Seoul. The survey results confirmed the reliability and validity of five dimensions of HTM namely, pragmatism, curiosity, respite, ostentation, and impregnability. We discussed theoretical and managerial implications and directions for future research for the newly developed scale of HTM.

Discovering knowledge map and evolutionary path of HRM and ER: using the STM combined with Word2vec

PurposeThe purpose of this study is to comprehensively review the human resource management (HRM) and employment relations (ERs) field and explore the knowledge map, knowledge evolution trends and paths and paradigm shifts within this field.Design/methodology/approachThe Structural Topic Model in combination with Word2vec is proposed and applied in this work. First, this paper detects and interprets the research topics by reviewing 23,786 papers from 29 important journals in this field from 1990 to 2021. Then, this research explores popularity trends by aggregating topic proportions from a temporal perspective. Finally, this work explores the research topic evolution from the semantic perspective.FindingsThis paper obtains the following findings: (1) Sixteen research topics are identified, which provide the basic research overview of the whole field. (2) The changes in topic popularity over time map the tendency for employee benefits to be valued. (3) The evolutionary trajectories of temporal local topics are provided, which reflect the mechanisms of the paradigm and ideological migration and fusion.Originality/valueThis work adopts state-of-the-art textual as well as semantic mining techniques to establish a comprehensive knowledge map for HRM and ER research. Furthermore, these results uniquely demonstrate the pluralistic ideological orientation at the social level is gradually integrated into more micro levels, such as enterprises and individuals. These are the contents that were mentioned from previous studies by scholars, but not meticulously verified and interpreted.

Recall of food marketing on videogame livestreaming platforms: Associations with adolescent diet-related behaviours and health

Digital media has become an integral part of adolescents’ lives. Mirroring this trend, food and non-alcoholic beverage (hereafter: food) brands increasingly promote products in digital media to maximise reach with young consumers. Videogame livestreaming platforms, where individuals can broadcast or watch streamed videogame footage, are a growing form of digital media. The top three platforms (market share by hours watched) are Twitch (72%), YouTube Gaming (13%), and Facebook Gaming Live (9%), with a combined 34.6 billion hours watched in 2021. These platforms represent a hybridisation of two popular digital trends amongst teenagers: viewing online video content and playing videogames. On these platforms, gaming influencers promote food brands and products, with energy drinks and fast-food restaurants representing the most frequently promoted categories. Evidence suggests that food marketing via Twitch is associated with food craving, purchasing and consumption in adults. Yet, despite the evident teenage appeal and prevalence of food marketing on these platforms, research is yet to explore its associations with adolescent eating behaviour. Adolescents (n = 490, Mage = 16.81, 30.2% female) completed an online cross-sectional questionnaire exploring their recall of food marketing on the top three videogame livestreaming platforms, and relevant behavioural (purchase, consumption) and health (Body Mass Index) outcomes. Structural equation modelling was used to explore hierarchical relationships between the key variables. Results showed that recall of unhealthy food marketing on these platforms was significantly associated with purchase and consumption of marketed food categories. Attitudes towards unhealthy foods mediated this relationship. Findings are the first to demonstrate the relationships between unhealthy food marketing via videogame livestreaming platforms and adolescent eating behaviours, which has implications for the design of policies to restrict digital food marketing to young people.

Research on the Reason why Live Streaming is a Useful Marketing Strategy

Live commerce has become a popular trend in the rapid development of a new media society. It gradually takes the place of those traditional retail forms like the previous TV shopping channel and then some social platform videos, which are also popular for companies to improve sales. In other words, an increasing number of businesses are entering the competition of live commerce, which has become a necessary marketing strategy for them. The purpose of this research is to determine why live commerce has been a useful marketing strategy and what impact it has had. The results are shown in two aspects: companies and consumers. For companies, live commerce creates more sales and improves brand attraction. Consumers prefer to watch visual mediums rather than read blogs from various brands. Furthermore, live commerce allows audience members to ask questions concurrently when products are sold, which not only meets the desire for remote shopping but also helps people answer questions in the shortest time possible. The influence of live commerce is gradually changing the structure of e-commerce, which means live commerce is transforming online shopping.

Computing and evaluating saliency maps for image classification: a tutorial

Facing the black-box nature of deep learning models for image classification, a popular trend in the literature proposes methods to generate explanations in the form of heat maps indicating the areas that played an important role in the models’ decisions. Such explanations are called saliency maps and constitute an active field of research, given that many fundamental questions are yet to be answered: how to compute them efficiently? How to evaluate them? What exactly can they be used for? Given the increasing rate at which papers are produced and the vast amount of literature that is already existing, we propose our study to help newcomers become part of this community and to contribute to the research field. First, the two existing approaches to generate saliency maps are discussed, namely post-hoc methods and attention models. Post-hoc methods are generic algorithms that can be applied to any model from a given class without requiring fine-tuning. On the contrary, attention models are ad-hoc architectures that generate a saliency map during the inference phase to guide the decision. We show that both approaches can be divided into several subcategories and illustrate each of them with one important model or method. Second, we present the current methodologies used to evaluate saliency maps, including objective and subjective protocols, depending on whether or not they involve users. Among objective methods, we notably detail faithfulness metrics and propose an implementation featuring the faithfulness metrics discussed in this paper (https://github.com/TristanGomez44/metrics-saliency-maps).

Teaching Towards “CDIO” Approach on Students of Electrical-Electronic Engineering Technology: A Case Study

Competence-based teaching model is a popular trend to replace traditional teaching in modern education. However, up to now, there has not been a competence approach model that provides a detailed and specific set of tools to help design and implement engineering training to achieve the desired learning outcomes like the “CDIO” (Conceive Design Implement Operate) approach. The papers used the experimental research method with the sample of 90 students (of whom 47 students were in the experimental class students and 43 students were in the control class) for the module "Electronic internship". It applied the teaching model with the positive teaching method through the process of organizing teaching and learning activities towards CDIO approach. It used the methods of testing F-test, T-test of independent variables on the learning performance of students including midterm and final grades through SPSS 20 software. The experimental class had higher results than the control class, and at the same time the Effect size of the experimental class was 0.7 higher than that of the control class (J. Cohen, 1998). That proves that experimental brings efficiency in teaching and learning. This result initially affirms that the use of CDIO-based teaching methods is valuable for teaching and learning in engineering training in general and in Electrical and Electronic Engineering Technology in particular.

Written Sources on Veterinary Medicine of Portugal of the XIV-XVIII Centuries

Introduction. Aiming to study the literature sources referring to evolvement of the veterinary medicine into a science in Portugal of the XIV–XVIII centuries, the article presents the detailed description of the historical materials (books, works, records) existing and being kept in libraries and archives.Materials and methods. The materials taken for the study were literature sources and archival materials in Portuguese and Spanish. The data obtained during the research was structured, arranged in the chronological order of events and analysed.Results. The veterinary medicine of the country almost completely depended on historical events and cultural trends. Until the XVII century, due to the popularity of falconry, only the knowledge of horses and birds of prey anatomy and diseases received the noticeable development, whereas the literature sources on other animal species anatomy and diseases appeared only at the beginning of the XVIII century.Discussion and conclusions. The study of the materials leads to the conclusion that the history of the Portuguese veterinary medicine and its documentation in the literature sources were inextricably related to the historical events that took place in the country – the political and economic factors, as well as popular trends, had influenced the evolvement of the veterinary science and the amount of publications.