This research delves into the intricate world of lacquer art in East Asia, aiming to unravel the relationships among artisan perspectives, aesthetic values, and the contemporary relevance of this ancient craft. The purpose is to provide a comprehensive understanding of how historical development, apprenticeship traditions, and evolving aesthetic values shape the intricate landscape of lacquer artistry. Employing a qualitative approach, this study conducts in-depth interviews with artisans and experts in the field of lacquer art. The research involves a comparative analysis of past literature, drawing upon historical and contemporary works to contextualize the findings within the broader trajectory of lacquer art. Thematic analysis is also applied to unravel the nuances of artisan perspectives, the transmission of knowledge through apprenticeship traditions, and the cultural and aesthetic dimensions embedded in lacquer paintings. This mixed-methods approach enriches the study by providing a holistic and nuanced exploration of the identified variables. The findings illuminate the enduring significance of apprenticeship traditions in preserving traditional lacquer techniques, with artisans actively navigating challenges posed by globalization and digital platforms. Aesthetic values, including symbolism and visual harmony, are revealed as integral components contributing to the narrative richness of lacquer paintings. The study uncovers the dynamic relationships among these variables, emphasizing the adaptive nature of lacquer art in a contemporary context. The implications extend to cultural preservation, heritage management, and educational initiatives, offering valuable insights for practitioners, policymakers, and educators involved in the realm of traditional crafts. The study contributes to theoretical frameworks on cultural continuity, knowledge transmission, and the socio-cultural dynamics of artistic practices.
The bubble milk tea industry in Malaysia which was thought to have slowed down in the recent years since its first appearance in 2010 has made a comeback. At the point of conducting this research, there are almost 100 brands of bubble milk tea in Malaysia and it is not surprising that some of these shops are selling more than a thousand cups a day. However, there has been limited research conducted on factors influencing brand equity on bubble milk tea brands in Johor Bahru. This study is to investigate whether brand loyalty, perceived quality, brand awareness and brand association influence brand equity on bubble milk tea brands in Johor Bahru through distribution of online questionnaires. This study novelty is at the examining the factors influencing brand equity in the context of bubble milk tea in Johor Bahru, Malaysia. Data derived from responses of 400 respondents through sampling were analysed using SPSS v29. Hypotheses testing performed through simple linear regression revealed that brand loyalty, perceived quality, brand awareness and brand association have significant effect on brand equity of bubble milk tea brands in Johor Bahru, Malaysia. It was also demonstrated that perceived quality has the most significance influence on brand equity. Organizations in the bubble milk tea industries are able to benefit from these findings by prioritizing their marketing strategies to gain competitive edge over their competitors. With findings that perceived quality having the most significance influence, marketers with limited resources can narrow down their options and focus on this specific dimension to increase their brand value.
Accurate demand forecasting is key for companies to optimize inventory management and satisfy customer demand efficiently. This paper aims to Investigate on the application of generative AI models in demand forecasting. Two models were used: Long Short-Term Memory (LSTM) networks and Variational Autoencoder (VAE), and results were compared to select the optimal model in terms of performance and forecasting accuracy. The difference of actual and predicted demand values also ascertain LSTM’s ability to identify latent features and basic trends in the data. Further, some of the research works were focused on computational efficiency and scalability of the proposed methods for providing the guidelines to the companies for the implementation of the complicated techniques in demand forecasting. Based on these results, LSTM networks have a promising application in enhancing the demand forecasting and consequently helpful for the decision-making process regarding inventory control and other resource allocation.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
The digital era has transformed education, making digital literacy essential for teachers to integrate technology and enhance student outcomes effectively. This study aims to examine how school culture influences teachers’ performance through their digital literacy, focusing on junior high school teachers in Malang City, East Java, Indonesia. Employing a quantitative approach, data were collected from 214 teachers out of a 457 population using questionnaires. The analysis was conducted through AMOS for Confirmatory Factor Analysis (CFA), SPSS for descriptive statistics, and PLS-SEM for hypothesis testing. The findings reveal that school culture significantly affects teachers’ digital literacy (Ho1) and teacher performance (Ho2) with supportive and innovative environments, while rigid cultures limit creativity. Furthermore, digital literacy was found to enhance teachers’ performance (Ho3) and mediate the impact of school culture on teachers’ performance (Ho4), enhancing teachers’ effectiveness in planning, implementing, and evaluating instruction. This study highlights the critical role of school culture in shaping digital literacy and offers new insights for improving teacher practices in diverse educational settings. Moreover, the role of education policies in fostering a collaborative school culture that enhances teachers’ digital literacy and performance, leading to improved educational outcomes, plays a crucial implication.
This study investigates the impact of the Belt and Road Initiative (BRI) on the construction sector in Southeast Asia, focusing on Thailand, Malaysia, and Cambodia. Qualitative research approach is used to analyze the implications of Chinese investments in these countries, exploring both the opportunities and challenges faced by Chinese investors. Key research questions address the resilience of the construction sector, the obstacles encountered by investors, and the influence of policy on the construction business. Through interviews with CEOs and senior managers of major construction companies and a review of relevant documents, the study uncovers the economic and geopolitical motivations behind China’s BRI strategy. The findings reveal significant insights into the benefits and drawbacks of BRI financing, providing recommendations for overcoming challenges and leveraging future opportunities in Southeast Asian construction sectors.
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