This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

The current research aims to measure the impact of strategic vigilance through its dimensions (strategic vigilance, competitive vigilance, technological vigilance, environmental vigilance) on strategic success in its dimensions (survival, growth, adaptation), and the problem of the study is defined in the following question: What is the role of strategic vigilance in achieving strategic success? The aim of the study came to identify the role that strategic vigilance can play in achieving strategic success. The questionnaire form was distributed to a sample of lecturers at Samarra University, with a strength of (88) lecturers. The research used a descriptive analytical approach, which was followed by statistical methods like arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient, and statistical programs like SPSS.V.29 and Amos.V.26 to analyze the data and draw conclusions. The most notable of these claims was that strategic vigilance influences strategic success.

The current research collected and studied the three variables that the previous researches are not gathered together.The research aims to find out the effect of marketing and market knowledge in achieving sustainable marketing performance through stated and procedural knowledge represented by marketing thinking to help reach marketing goals by relying on marketing data and information obtained from the market to provide new capabilities and distinct competitive capabilities. The research was applied to a sample of individuals working in Iraqi industrial companies, including the managers, as well as heads of departments and directors of divisions and units.. The focus was on the General Company for Batteries Manufacturing with its two factories, namely the Babel Factory (1) and the Babel Factory (2). A questionnaire was designed to be consistent with purposes of research and its hypothesis. Questionnaires were distributed (122), and (120) Questionnaires were retrieved from them for statistical analysis, i.e. with rate of (98.3%). The research touched a set of deductions, the most significant of which was that marketing and marketing knowledge helps in achieving sustainable marketing performance by carrying out distinct activities, searching for information and knowledge related to customers and competitors, and surveying the market in the long term, it has become an important element in achieving success for contemporary organizations. The research recommends the need to increase companies' interest in market knowledge, and to take the necessary measures to enable them to benefit from this knowledge in creating marketing human capital capable of raising the efficiency of sustainable marketing performance of these companies in short and long term.
 

Salesperson has an important role in the company continuity. Work attitude is one thing that supports the performance of salesperson as the spearhead of the company's marketing. This study was conducted with the aim of understanding the effect of job insecurity on work attitude with the mediation emotional exhaustion. The method used is quantitative, with 106 respondents. The population in this study was automotive sales in Surabaya. This study used a purposive sampling technique. The sample criteria were automotive sales who worked in Surabaya industry for at least 1 year. The results of the study showed that job insecurity did not have a significant effect on work attitude. Job insecurity has a positive effect on emotional exhaustion of automotive sales in Surabaya, while emotional exhaustion has a negative effect on the work attitude of automotive sales in Surabaya. Also, Job insecurity has a negative effect on work attitude through emotional exhaustion of automotive sales in Surabaya.

The effectiveness of recruitment and selection is a measure of a company's success which lies in its quality if the availability of a number of human resources is sufficiently qualified and professional to support it. Internal recruitment, especially interesting limitations open new insights with a variety of experiences and solutions. To avoid these unpleasant internal recruiting deficiencies, it is recommended to equip employees with development programs that allow them to be up to date with changes in the external environment. Employee rotation is one of the internal recruitment which is to reduce employee boredom, increase employee motivation in the form of new work variations, create a fresh feeling at work, increase skills and more experience for staff employees, so if an employee is absent, it is the employee's job may be replaced by another employee. By holding employee rotation, employees can improve competence according to their expertise, because of course it can affect an employee's work productivity.

A well-structured accounting system also provides good benefits to the management in running their business. Every business has multiple accounting systems that are linked together and work together to achieve specific goals. Inventory is a resource that can be stored to anticipate high demand from consumers. Every company, whether trading or manufacturing, always has inventory. Without optimal inventory levels, entrepreneurs run the risk that their business will eventually no longer be able to meet their needs. the desires of consumers who need or demand the products manufactured. This can happen because products are not always available, which also means entrepreneurs lose the chance to make the profits they should. Inventory in CV. Semarang Main Aircon Center does not yet have a computerized system or is still done manually. Data storage is still in the form of notes, so it is vulnerable to corruption and makes it difficult to find information about data on specific items and the number of elements in the resume. The Main Aircon Center makes it difficult to control incoming and outgoing goods when recording inventory data, as the work is only carried out by one administrative employee. Therefore, to solve this problem, it is necessary to record inventory using a computer to facilitate data processing. By using the averaging method, the company does not have to pay attention to the utilization of inventory in the warehouse. The averaging method also makes it easier to calculate costs because there is no need to pay attention to the first or last inventory, and it is easier to use.

This study is to determine the importance of the role of retirement preparation programs on employee retirement preparation. Retirement is the termination of employees carried out by companies or organizations on employees who have reached an age that is considered no longer productive or which is the standard age limit in the company based on statutory regulations. The problem that often occurs is the unpreparedness of employees to accept the reality of retirement and increased anxiety in employees. In this study with a qualitative method with five respondents who have been interviewed and it is known that 60% of respondents have anxiety in facing retirement which is divided into a light scale of 40% and 20% heavy scale. As well as employees who have prepared for retirement even though only partially or have tried to reach 80%. Based on the results of the retirement program that has been run by the Company, namely that the retirement preparation program is very important for employees who will enter retirement and has a positive and significant influence on retirement readiness and the retirement preparation program will have an influence on the level of employee anxiety, the higher the pre-retirement training and provision, the lower the level of anxiety. The level of employee anxiety greatly affects the level of retirement readiness, the lower the level of anxiety in accepting retirement, the higher the level of employee retirement readiness

This research aims to find out “Implementation of Waspada Online Media in Communicating Educational News (Case Study: Waspada Medan City Office)”. The method in this study uses qualitative methods with the form of dataresearch(field research). The results of this study are that 1. The role of alert online media in communicating educational news, it can be concluded that Waspada Daily uses marketing communications such as advertising, sales promotion, public relations, personal selling and direct marketing. 2. Waspada Daily prioritizes establishing good relations with consumers and the community in facing competition with online media. 3. Facing the development of journalism in the digital era like today. This issue is interesting considering that repeatedly world journalism experts predict the death of print mass media every time the onslaught of technological developments occurs from time to time. In the digital age, people who need certain information from all over the world can simply search for it on search engines connected to the internet network anytime and anywhere with sophisticated equipment that is currently growing rapidly.

The efficacy of Cancer treatment often varies across different types of cancers. This study aims to investigate any pattern relationship in histopathological images of different cancer types to find any potential correlation between those patterns. Using deep image analysis techniques and artificial intelligence (AI), we extract, analyze, and compare the morphological parameters of cancer images to identify potential indicators of that treatment effective for one type that might be applicable for its correspondence. This research applied advanced image analysis, artificial intelligence (AI), machine learning, and more sophisticated statistical analysis to find the required pattern relationship for those parameters. The study answers the question regarding the correlation of different measurement parameters across different varieties of cancer cells. The model achieved an impressive ROC-AUC score of 0.967, an F1-score of 0.805, and Cohen's kappa coefficient of 0.767, indicating a high level of agreement and predictive performance. The overall accuracy of the model was 81%, with both macro and weighted averages also at 81%. These results provide strong evidence of meaningful pattern relationships across different cancer types, potentially enhancing treatments' applicability across various cancers.

The process of holding elections must implement the principles of the election itself, namely: Honest, Fair, Direct, Public, Free, Secret, and Transparent. However, the implementation of general elections in Indonesia is inseparable from all forms of election violations and election disputes. One of the institutions responsible for supervising general elections in Indonesia is the General Election Supervisory Agency (BAWASLU). This type of research is empirical juridical legal research using the type of legal sociology study (Socio-legal research) which emphasizes the importance of interview steps and literature studies and qualitative descriptive analysis, namely by explaining, elucidating, and describing problems and close solutions. The results of this study show that: (1) The main functions of Bawaslu include monitoring, studying, and supervising the election process and preventing election violations. Therefore, monitoring, studying, preventing and supervising every stage of the general election in Kupang City properly and the implementation of Bawaslu's functions involves monitoring, investigating, and enforcing rules during the election process. (2) Efforts made by Bawaslu include maintaining the integrity of the election by ensuring that all processes run according to the rules, preventing and handling violations such as money politics and black campaigns. The efforts made by the Kupang City Bawaslu in overcoming Election Violations in Kupang City can be considered successful.