Advances in Economics, Business and Management Research

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29910 articles
Proceedings Article

Health care digitalization in the digital economy of the Russian Federation: regional experience and directions of development

Gukas Ter-Akopov, Natalia Kosinova, Sergey Knyazev
At present, four components of public health-human capital, economy, infrastructure and modern technologies-are priorities. The prospects of financial and economic development of the national economy are connected with the digital economy. It is predicted that the digital economy will change the format...
Proceedings Article

Econometric Analysis of the Influence Factors of Tourism Consumption in Sichuan Province

Hefang Liu, Qian Li, Qizhi Yang
According to the relevant data of the tourism consumption from 1998 to 2017 in Sichuan province, this paper chose four factors affecting consumption which were the per capita GDP, the Engel coefficient of urban residents, urban residents' disposable income, Sichuan highway total mileage. It applied the...
Proceedings Article

Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat)

Sulistyowati, Tiarani Meilisa
The study aims to determine the effect of taxpayer perceptions and awareness of taxpayers on the application of amnesty program to the level of taxpayer compliance in KPP Pratama Bekasi Barat. The research strategy used in this research is associative / causality. The research method used. The research...
Proceedings Article

The Influence of Growth Profitability, Leverage and Opportunity on Hedging Activities in State-Owned Enterprises Companies 2012-2016

Shela Pitangga, Siti Puryandani
Hedging is an action that can be carried out by companies that transact international to minimize the risk of exchange rates faced. The purpose of this study was to determine the significance of the effect of profitability, leverage, and the company's growth opportunities on hedging activities in state-owned...
Proceedings Article

Influence of a Wife’s Education on Her Partner’s Health Status: Evidence from Married Couples in Indonesia

Syta Kurnia Putri
Health is an important part of human capital investment. One of the greatest factors affecting one’s health is his educational attainment. Individuals with longer years of schooling tend to have better health as adults and, theoretically, an individual’s health is not only affected by their own behavior...
Proceedings Article

Determination of Schools' Responsibility in School Accidents From the Prospective of Comparative Law Between Chinese Law and Korean Law

Chen Zeng
School accidents become a common problem around the world. Due to the increasing number of school accidents, governments around the world have all made efforts to prevent them by enacting a large number of laws and rules. Among the solutions, some countries treat schools as civil subjects when considering...
Proceedings Article

Application of Leo Bernard's "Inherent Stimulus" Theory in Poster Design

Yao Zhang, Bing Liu
The theory of natural stimulus of Leo Bernard was studied, and combined with business cases, the principles of its application in poster design are analyzed in detail. The results show: The theory of "intrinsic stimulation" has an important application in the poster design, and it shows the following...
Proceedings Article

Planning and management of land use system based on WSR An analytical framework

Li Yan, Chen Zhe, Lin Li
The WSR methodology of complex system theory is combined with the research of land use system planning and management. Based on WSR methodology, this paper proposes a framework for the planning and management of land use system, and explains the connotation of the three dimensions of land use planning...
Proceedings Article

The impact of Indian tax reform on China India economic and trade

Lairu Li, Yang Lei
In the past, tax management level and the kind of tax in India were various, tax rate was complicated, and regulatory was inefficiency,which is limiting the economic development. In order to reduce tax rates, expand the tax base, simplify tax process, coordinate the relationship between local and central...
Proceedings Article

Research on the Relationship between Corporate Social Responsibility Characteristics and Corporate Double Reputation

Ge Xiaochun, Zhao Mengqi
In this paper, 294 questionnaires were used to explore the influence of corporate social media capability on the relationship between corporate social responsibility characteristics and corporate double reputation. The empirical analysis was carried out by SPSS multiple regression statistical method....
Proceedings Article

The Subjectivity of the Translator under the Influence of Two Cultures

Kangsheng Lai, Jingming Chen
According to Faucult's power discourse theory and Louis Althusser's ideology theory, any activities of the subjects are controlled by the power discourse and certain ideology. In the activity of translation, especially in the activity of literary translation, the subjectivity of the translator is also...
Proceedings Article

Corporate Social Responsibility Disclosure, Leverage, and Firm Value: The Moderating Role of Profitability

Irwansyah Irwansyah, Yoremia Lestari Ginting, Anisa Kusumawardani, Juspita Erdiyanti
Corporate Social Responsibility (CSR) is a strategic investment that brings many economic benefits for the company in the long term. Many benefits obtained by the company with the implementation of CSR, among other products increasingly favored by consumers and companies interested investors. CSR can...
Proceedings Article

On Validity and Improvement Strategies of Proposition in Putonghua Test

Huiling Sun
In the Putonghua Test, the proposition is crucial in determining the subjects' Putonghua level. But the design of proposition is defectiveness .the subjects are in front of the computer without communication object and not in the communication field, just one-way talking for three minutes. Such talk...
Proceedings Article

A Study on the Coordinated Development of Virtual Economy and Real Economy

Wu Ailing, Liu Qiong, He Tian
The uncoordinated development of virtual economy and real economy will cause potential risks to the economy. The real economy is the cornerstone of economic development, and the phenomenon of “real to virtual” will lead to insufficient motive force and increased risk of economic development. In order...
Proceedings Article

Human Resources and Entrepreneurship in Modern Models of Sustainable Social and Economic Development of the Satellite Territory of an Active Metropolis (On the Example of the Leningrad Region and the City of St. Petersburg)

Nadezhda Kosmacheva, Galina Cherkasskaya
In the article we consider specifics of development, in labor and entrepreneurship in particular, of the Leningrad Region of the Russian Federation, the territory of which is considered external for the second metropolis of Russia—St. Petersburg. The comparative analysis of the basic social and economic...
Proceedings Article

Designing an Entrepreneurial University Model With Social Cognitive Theory Approach

Irine Herdjiono, Gerzon Maulany, Benediktus Elnath Aldy, Fitriani Fitriani
This study aimed to examine the proposed entrepreneurial university model that is relevant to the changing times. A number of studies on the entrepreneurial university model have been conducted. This study used social cognitive theory that underlies the entrepreneurial university model. The method used...
Proceedings Article

Economic Assessment of Production and Forecasting the Yield of Oilseed Cole Crops in the Non-Chernozem Zone of Russia

V.S. Konkina, E.I. Lupova, D.V. Vinogradov
The article presents evaluation of the oilseed market, spring camelina, in particular. For this, research experiments were carried out on the basis of educational research and innovation center “Agrotechnopark” at Ryazan State Agrotechnological University. The research was carried out in accordance with...
Proceedings Article

Social and Environmental Disclosure and Earning Persistence

Meliyanti Meliyanti, Nora Sri Hendriyeni
Earnings persistence occurs by several factors such as innate factors (company age, company size, competition) and discretionary factors (risk aversion, auditor quality). Other factors that can influence earnings persistence are non-financial aspects such as social and environmental. Companies that execute...
Proceedings Article

Analysis on the Disclosure Problems of Accounting Information in Charitable Organizations

Jiayi Chen
Charity is a very important institution in the public domain. Through donation income, funds are distributed to people in need of help in society. However, according to the theory of public goods, information asymmetry and principal-agent theory, it can be seen that charitable organizations access more...
Proceedings Article

The Influence of Human Development Index Components on Economic Growth in DIY

Agnes Ratih Ari, Danny Wibowo, Kusmaryati Dwi Rahayu
The old development perspective which focuses on physical development, has shifted towards the human paradigm as the main key to development. Improving the quality of human capital has a major influence on increasing a country’s economic growth. This study aims to analyze the effect of the components...
Proceedings Article

The Impact Factors of the Fourth Industrial Revolution on the Current Social Development

A.V. Shkalenko
This article deals with the impact factors of the fourth industrial revolution on social development The authors carried out an institutional analysis and identified the changes in the institutional environment of the consumer market. They described the institutional transformations of the consumer market...
Proceedings Article

Exploring the Impact of Economic and Social Dimensions on Tourism Development in Traditional Villages: A Case Study of Guizhou, China

Ting Tian, Chee Keong Choong, Lai Soon Wong, Mei Chen
The development of tourism in traditional villages not only improve the income and living standards of community residents, thereby fostering the economic and social development as well as facilitating rural revitalization, but also induces impactful transformations in the natural, social, and economic...
Proceedings Article

Analysis of the Influence of Augmented Reality Use and Brand Image of Beauty Products on the Purchasing Decisions of Gen-Z in West Java

Hari Imbrani, Iwan Setiawan, Dina Yulia Wijaya, Desta Mega Fitriani
This study explores the impact of Augmented Reality (AR) technology and brand image perceptions of beauty products on the purchasing decisions of Generation Z consumers in West Java. The main focus is to examine the extent to which AR integration in digital marketing strategies and the strength of brand...
Proceedings Article

Driving Innovation through Supply Chain Technologies: The Power of Transformational Leadership and Entrepreneurial Emphasis among Ghanaian Manufacturing Firms

Michael Odamtten, Phidelis M. K. Ebledzi, Josephine Eshun, Hanson Obiri-Yeboah
This study investigates the mechanisms through which supply chain technologies (SCTs) drive innovation in manufacturing firms, with a focus on the mediating roles of transformational leadership and entrepreneurial emphasis. Grounded in the Resource-Based View (RBV) and Dynamic Capabilities Theory, the...
Proceedings Article

Research on Shandong Technology Data Allocation from the Perspective of Market-oriented Allocation of Data Elements

Zhen Qiao, Qi Zhang
As one of the data elements, the market-oriented allocation of scientific and technological data elements plays an important role in promoting technological self-reliance and self-improvement. Based on theories such as market-oriented allocation of data elements, this study constructs an analysis framework...
Proceedings Article

The Effect of Subjective Norms on the Entrepreneurial Commitment of Micro Business Owners

Mei Ie, Salsabilla Ayundha Martsha Buana
MSME actors should be prepare entrepreneurial commitment, entrepreneurial competence, entrepreneurial orientation, and subjective norm who will start imboost their business. This study used quantitative methods with a sample of 122 MSME actors. The results of this research activity are expected to be...
Proceedings Article

Analysis of The Governor’s Communication Model on Twitter

Rendi Eko Budi Setiawan, Suswanta
This study aimed to find out the communication model and pattern of the governors of Central Java and East Java through Twitter. The primary data in this study were digital big data, namely Twitter. This study employed a descriptive qualitative approach and e Nvivo 12 Plus research software to carry...
Proceedings Article

Maximum Profit Strategy on MSME DD Tape Uli in Selajambe Sukabumi Regency

Muhammad Irgi Fadlillah, Rohmat Hidayatulloh, M. M. Ana Yuliana Jasuni
This research aims to create a strategy to increase sales and get the maximum profit from traditional foods produced by MSME DD Tape Uli. The method used in this study uses qualitative methods and data collection techniques through observation, interviews, and literature. The data analysis method used...
Proceedings Article

Study on the Efficiency of Accounts Receivable Utilization

------Based on data from companies in the appliance manufacturing industry

Keyu Shi
Nowadays, “credit sales” has become a mainstream sales method. This mode can be used to quickly increase sales and bring profits, but it also leads to a large increase in accounts receivable. Once there is a large amount of bad debt in the accounts receivable, or the repayment is not timely and other...
Proceedings Article

SMEs Participation in Green Public Procurement: An Academic Literature Review

Femilia Zahra, Suryadi Hadi, Hajrah Rasmita Ngemba, Muh. Irdiansyah Latowale
Responsibility for the environment began by large companies and the following by SMEs to jointly reduce the negative impacts caused by economic activities. However, the involvement of SMEs in green public procurement is still a relatively new process, especially for developing countries compared to developed...
Proceedings Article

The Role of Dividend Policy in Mediating the Influence of Marketing Activities, Asset Growth, and Business Risk on Firm Value

Tri Yulianto, Hasanudin Hasanudin
This research aims to explore the influence or impact of marketing activities, asset growth, and business risk on company value by including dividend policy as an intervening variable. The data comes from the website www.idx.co.id and includes financial reports of manufacturing companies in the food...
Proceedings Article

ARIMA Model Analysis of COVID-19 Mortality Rate Changes: Evaluation of Pfizer Vaccine Effectiveness

Weiqun Xu
COVID-19, caused by a novel coronavirus called SARS-CoV-2, is an infectious disease. The virus was initially identified in late 2019 in Wuhan, Hubei Province, China, and rapidly disseminated worldwide, resulting in a widespread global pandemic and substantial loss of life. To examine whether the Pfizer...
Proceedings Article

Research on the Relationship between Directors’ Executive Liability Insurance and Audit Quality -- Based on the Mediating Effect of Accounting Information Disclosure Quality

Jinping Liu, Yujun Wang
In recent years, due to relevant policy changes and litigation cases of listed companies, director and executive liability insurance (hereinafter referred to as “D&O insurance”) has gained a larger market. As a third-party supervision mechanism, the quality of external audit will affect the decision-making...
Proceedings Article

Optimal Subsampling Algorithms for Imbalanced Big Data Regression Problems

Fangnan Zheng
This review focuses on optimal subsampling methods tailored for linear regression, logistic regression, softmax regression, and generalized linear models. We discuss the principles behind these methods, emphasizing their effectiveness and efficiency. The review also points out the consistency and asymptotic...
Proceedings Article

The Influence of Entrepreneurial Characteristics, Operational Strategies, and Marketing Strategies on the Performance of MSMEs in the Preserved Fish Processing Industry in Sukabumi Regency

Tera Lesmana, Yusuf Iskandar
The goal of this research was to determine the impact of entrepreneurial characteristics, operational strategies, and marketing strategies on the performance of SMEs in the preserved fish processing industry in the Sukabumi Regency. The object of this research is all SMEs of the preserved fish processing...
Proceedings Article

Model of IPO Entrepreneurship Education in The Kendang Craft Industry in Family Business Continuity

Adinda Mei Rina, Rachmad Hidayat
Research conducted using a qualitative approach. The type of research used is in the form of case studies. This study aims to reveal the IPO (Input Process Outcome) entrepreneurship education model in the continuity of a family business. The research focuses on the drum craft industry, Budi Luhur Drum,...
Proceedings Article

Study on the Path of High-quality Cultural Industry Development in China from the Perspective of WSR Methodology

Lixuan Chen
Currently, China’s economy is gradually shifting from “high-speed” development to “high-quality” development. The development of cultural industry which serves as a new engine of China’s economic development plays an important strategic role in building a cultural power and promoting economic transformation...
Proceedings Article

Business Model Transformation of Sustainable Palm Sugar Industry through Renewable Energy and Digital Marketing in Talaitad Utara Village

Melky Elia Kristna Paendong, Arief Perdana Kumaat, Dominikus Andreo Maryadi
The rising demand for sustainable and health-oriented food products has created new opportunities for rural agro-industries in Indonesia. This study explores the integration of photovoltaic (PV) technology and business model innovation in the palm sugar granules (gula semut) production process in Talaitad...
Proceedings Article

Organization Culture and Its Effect to Work Environment in Regional Water Supply Corporation

Muhamad Azis Firdaus, Hartanti, Dewi Megawati, Diah Yudhawati, Syahrum Agung
This study aims to analyze the influence of the dimensions of organizational culture, namely visible culture, espouse values and core values in the work environment. The research was conducted at two Regional Drinking Water Companies located in the Bogor area. The number of respondents was 96 employees...
Proceedings Article

Impact of Workload and Burnout on Nurse Performance: A Path Analysis

A.Nur Asri Ainun
..This..study..aims to assess and..analyze..how the workload impacts the burnout levels and..performance..of nurses..at..Lanto..Daeng..Pasewang….General….Hospital…..in Jeneponto. The study involved a sample of 109 nurses from the hospital, selected using accidental sampling and analyzed through path...
Proceedings Article

Determinant of Tax Compliance of MSME Taxpayers During the Covid-19 Pandemic

(Case Study at the Regional Office of the Central Java Director General, Indonesia)

Mujiyati, Rika Khalimaturrosyida
The COVID-19 pandemic has slowly efected the economy of MSMEs. Most MSME entrepreneurs must feel the negative impact and experience difficulties maintaining their business. This condition will affect tax revenue which is the mainstay of state revenue. MSMEs in the Central Java Province of Indonesia are...
Proceedings Article

The research and practice of the Graded teaching mode of the the public mathematics course in Colleges and Universities

Xin Zhao, Jing Wang
College mathematics course is a compulsory public basic course for any majors and it has a very important significance for the development of college students. In order to enable students to achieve the best learning results, the education department had carried out the teaching management to the whole...
Proceedings Article

Peculiarities of Organizational Economic Mechanism Development in correspondence with State Strategic Management in Russia

Liudmila P. Goncharenko, Sergey A. Sybachin, Mikhail V. Khachaturyan
In modern conditions, development of the organizational economic mechanism of state strategic management is a key element for ensuring sustainable development of Russia in the conditions of limited resources. The article considers basic approaches to the specific features of development of the organizational...
Proceedings Article

Strategic Leadership, Good Governance: Analysis And The Effect To Performance

Mardiana Yusuf Ria, Guntur Hamzah Muhammad, D. Tikson Shinta
The aim of the paper is to propose a good governance framework based upon strategic leadership style to the government performance. The sampling method is done using a Krejcie and Morgan table that will determine the number of the sample based on population size in the four work units of government SKPD....
Proceedings Article

Study on the Long-term Education Mechanism of the Party Construction among College Students

Fengqiu Jin, Zongyi Yang
For a long time, the party construction in colleges and universities has gained fruitful results, but in the new situation, there are some problems that cannot be ignored. It is of great theoretical and practical significance to construct the long-term education mechanism of party construction among...
Proceedings Article

The Employment Difficulties of Retired Athletes in China and Its Path Analysis

Keqing Sheng, Furong Yang
The employment predicament of retired athletes has been exposed frequently and has gradually become one of topics highly valued by the academia in the recent years. This paper is intended to set out from the employment and living conditions of retired athletes to analyze the difficulties and reasons...
Proceedings Article

The Comparative Study of Three Types of Ai-wan Pomelo Nutrients and Economic Benefit Analysis

Sichen Li, Lijuan Xi, Hongmei Dan, Qingqing Xi, Guochao Sun, Zhihui Wang
This test is made of suining Ai-wan pomelo, for Ai-wan pomelo pulp in the different color soluble solids, soluble sugar, titratable acid, sugar acid ratio, anthocyanins and total phenol, flavone and comparison of VC and other nutrients and three kinds of economic benefit analysis of Ai-wan pomelo. According...
Proceedings Article

System for automated accounting, control and payment of services based on the technology of the blockchain, the hash chain and methods of cryptography

A.M. Makarov, S.S. Postovalov, E.A. Pisarenko
One of the important possible directions of blockchain technology implementation is the sphere of housing and communal services. The use of blockchain in accounting for the received utilities and payment for them can make these processes absolutely transpar-ent, understandable and verifiable, which is...
Proceedings Article

Research and Practice of Constructing Stage Comprehensive Examination in Our Hospital Based on the Reform of National Licensing Physician Qualification Examination

Jun-Yan Han, Jun Wang, Wei Qin, Hong-Wei Xing, Shu-Li Zhang, Xiao-Jie Zhang, Chun-Qing Zhang
In order to meet the state practicing doctors' qualifications examination reform, causes the student to adapt to the new practice mode of examination of doctors' qualifications as soon as possible, and at the same time in order to deepen our reform of examination work, to promote learning, to promote...
Proceedings Article

The Investment Activity in Russian Regions and Prospects for Economic Growth

V. Malakhov, T. Dubynina
The article examines the prospects for economic growth in Russia from the point of view of investment activity in its regions. A brief description of the methodology for the formation of coordinated forecast scenarios for the economic development of Russian regions (for federal districts and subjects...
Proceedings Article

Interrelation of the rate of Russian Arctic regions’ economic development and the innovative activities of industrial production

V. Zharov, V. Tsukerman
Arctic regions are the most important raw material base for the further development of the Russian economy but industrial production located there operates in adverse climatic conditions and the nature is extremely vulnerable to production waste pollution. In this regard it is very important to consider...
Proceedings Article

Indonesian Sharia and Conventional Banks’ Financial Performance Analysis

Sri Mangesti Rahayu, Nila Firdausi Nuzula
Indonesia as the biggest Muslim country in the world have two banking systems. These system are sharia and conventional banking. Despite Islam as majority religion for Indonesians, the number of sharia banks is still much smaller than their non-sharia counterparts. Based on these conditions, this research...
Proceedings Article

The “Alienation” of University President's Ethics

Yunlan Wang, Dandan Du
This paper combs the importance of the leadership of University presidents, analyses the reasons for the alienation of University presidents' ethics and morals, and summarizes the reasons for the alienation of University presidents' ethics and morals as follows: lack of understanding of the essence of...
Proceedings Article

Progress of Brain Natriuretic Peptide in Cardiovascular System

Cai-Ling Ren
Brain natriuretic peptide (BNP), mainly secreted by the ventricle, has diuretic natriuretic effect, which can relax blood vessels, inhibit aldosterone secretion and renin activity, and participate in the regulation of blood pressure, blood volume and water and salt balance. Improving glomerular filtration...
Proceedings Article

An Analysis of the Development of Elderly Wellness Tourism Market: Taking Shandong Province as an Example

Cuihua Qi, Ting Jiang
Wellness tourism is the organic combination of tourism and health. It has a great effect on health promotion. The elderly is a huge source of wellness tourism, and its wellness tourism market has great potential. This article explores the keeping in good health in the elderly tourism market supply, demand...
Proceedings Article

Study on the Countermeasures of Chinese Enterprises Cross-border M & A failures ---- Case Study Based on SAIC's acquisition of Ssangyong

Juan Li
After the 2008 financial crisis, China shows strong growth in cross-border mergers and acquisitions team, while through the number of the failed mergers cases over the years, the implement of cross-border mergers and acquisitions (M&A) of Chinese enterprises found unsatisfactory. Through a comprehensive...
Proceedings Article

The Impact of Regulations on Public Supply Chain Performance: Case of Tanzania

Maganja Johanes Sospeter, Wenkai Li
The supply chain in public sector in Tanzania has been characterized as being ineffective leading to the loss of taxpayers' money. Laws and regulations are key factors identified to pull back public supply chain performance's initiatives in public sectors. Reasons include i). Regulations are not realistic...
Proceedings Article

Designing Campaign of Blue Light Hazard for Teenager in Bandung

Azmil Ibrahim Aziz, Muhammad Hidayattuloh
Eyes is one of the most important part belonged to the human body. Eyes became one of the important organ because it can represent a figure. But many people forget to pay attention to the health of their eyes. Using gadgets without regard for the dangers that are present in every gadget, i.e. Blue Light....
Proceedings Article

Improving Quality of Russian Railways Logistics Services and Client-Centricity Level on "One Contact" Principle by Creating Unified Customer Responsibility Center

Sergey Verkhoturov, Inna Shelopugina, Marina Konovalova, Natalya Mikhailova
The article considers the structure of import and export cargo transported through the Multidirectional Automobile Border Crossing Point Zabaykalsk. Measures are proposed to improve the quality of logistics services and the level of customer focus of Russian Railways by developing a transport and logistics...
Proceedings Article

The Effect of Macro Economic Variables on Value Added Tax (VAT)

Lilis Puspitawati, Wiko Ramdhani Hartono
Tax is one of the sources of state income that used to finance expenditures in a country. Therefore tax revenue is the dominant factor in sustaining national development in a country. The problem that occurred at this time that there is a condition of an increase in the number of taxable entrepreneurs,...
Proceedings Article

A Factor Approach to the Study of the Economic Security System of a Municipal Unit

Elena I. Okhrimenko, Sergey A. Chernov
The paper substantiates the importance of economic security at the municipal level as an important component of the national security system. The analysis of the existing scientific definitions of the concepts of “safety”, “economic security”, and “economic security of the municipal unit” is presented....
Proceedings Article

The Economic Impact of Corporate Social Responsibility

R. Eriandani
This study aims to examine the relationship between socially responsible investment and future company performance. Socially responsible investment is carried out with various objectives, depending on the actors and their preferences. Good management theory explains that social investment can build trust,...
Proceedings Article

Classification of Dynamic Financial Distress Manufacturing Company Listed in Indonesia Stock Exchange Using Binary Logistic Regression and Classification Analysis Regression Tree

Nugroho Priyo Negoro, Aldia Wira Trispantia
Financial Distress (FD) is a large concept consists several situations where the enterprise facing financial difficulty. Some manufacturing enterprise that are experiencing financial difficulties trying to overcome these problems by make loans and merger, or otherwise shut down their company. If the...
Proceedings Article

Latent Economic and Corruption Crime as an Indicator of the Shadow Economy

N.K. Abdramanova, Z.T. Abdukarimova, Ye.O. Alaukhanov
Economic and corruption crime and its latency are one of the most significant threats to the national security of the Republic of Kazakhstan. The steady growth of latent criminal manifestations in the economic sphere, an increase in the share of serious crimes in the structure of economic crime, the...
Proceedings Article

Analysis of Fraudulent Financial Reporting Through the Fraud Pentagon Theory

Sulvia Maulidiana, Triandi Triandi
This research was carried out because there were several cases of financial statement manipulation that were only detected after the fraud resulted in considerable losses. Fraud pentagon theory which has five elements of fraud is considered to influence the occurrence of fraudulent financial reporting....
Proceedings Article

Research on Yunnan Vegetable Export Industry in the Context of “Belt and Road Initiative”

Wenhua Yang, Piju Kang
Yunnan province is located in the core place of southwest of China and therefore becomes a strategic position in the context of “Belt and Road Initiative” because of its special geographical location and diverse natural resources. “Belt and Road Initiative” has brought opportunities for Yunnan’s vegetable...
Proceedings Article

Analysis of Research Progress on Ecological Efficiency Based on Histcite and Web of Science

Longshan Liu, Xiaojuan Yuchi, Guangcheng Wang
In order to understand the evolution of research history and methods of ecological efficiency and provide experience for sustainable development and future ecological efficiency research, HistCite bibliometrics is used as an effective statistics analysis approach. This paper uses “ecological efficiency”...
Proceedings Article

Methodology for Managing Sustainable Socio-Ecological and Economic Development in an Innovation Focused Economy

T.V. Kudryashova, A.A. Malyshev, N.A. Korobkova
The article discusses the understanding of sustainable development in the economy. It characterizes the main approaches to the substitution of natural resources by human capital. The problems of sustainable development, solved by modern science, are presented. The authors reveal the content of approaches...
Proceedings Article

Research on the Financing Problems and Countermeasures of Fujian Jinsen Forestry Co., Ltd

Xiyuan YANG
Financing has gradually become the most common and core factor in the development of smes. This paper takes Fujian Jinsen Forestry Co., Ltd as the research object, adopts data statistics, case analysis and other methods to make an analysis of financing methods and channels of smes, studies the impact...
Proceedings Article

The Spatial Development of the Territories in the Context of Digitalization

Olga Dovydova, Nina Stoma
The article examines the impact of digital innovation on the spatial development of territories. In the course of the work, the main directions of the digital transformation of the economy and territorial development were identified through the introduction of new innovative technologies and the construction...
Proceedings Article

Role of Sustainability in Human Resource Management Practices: A Bibliometric Analysis

V. Lubna Shahnas, C. H. Sreesha
In the modern business era people are paying more attention towards the importance of sustainable practices. Most of the business organizations are ready to adopt and inspire the advantages of sustainable business practices. Modern organizational structure taught the significance of training employees...
Proceedings Article

The Influence of Local Friendliness, Perceived Risk, and Travel Motivation on Electronic Word-of-Mouth Mediated by Digital Marketing in North Sumatera

Renny Lubis, Syaifuddin Syaifuddin, Yusuf Ronny Edward
The role of media and marketing is certainly crucial in running a business. Therefore, it is crucial to examine the influence of local friendliness on electronic word-of-mouth (eWOM) mediated by digital marketing in North Sumatra. Digital marketing serves as the dependent mediator, while local friendliness...
Proceedings Article

Impact of Financial Inclusion Variables on Financial System Stability in APEC: Upper Middle-Income Country Group

Tristia Khaisal, Hasdi Aimon
This research seeks to evaluate the influence of financial inclusion on the financial system within the upper-middle-income country group in the APEC region. The study adopts a descriptive and associative research approach, utilizing secondary panel data composed of time series observations from 2013...
Proceedings Article

The Role of Trust in Shopping Online in Mediating the influence of Social Media Marketing on Purchase Intention

Aekram Faisal, Ellyana Amran, Iwan Ekawanto
Social media are one of the activities the general public frequently engages in, including in Indonesia. In recent years, social media have been used not only for social contact but also for corporate management. Furthermore, with the entire world confronting the 19 pandemic and most governments making...
Proceedings Article

Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)

Muhammad Husni, Ahmad Fadhil Imran, Masdar Ryketeng, Ratna Ayu Damayanti
Management accounting practices are considered as additional knowledge for MSME actors in helping to improve managerial functions, both for financial information and non-financial information. However, its use is considered not optimal. Departing from this, the purpose of this research is to find out...
Proceedings Article

Chinese Automobiles in Thailand

Analyzing Brand Image Dimensions and Their Impact on Consumer Perception

Jinwen Huang, Preecha Wararatchai
As the globalization of the automotive industry continues to accelerate, the significance of brand image in shaping consumer perception has become increasingly prominent, particularly in emerging markets such as Thailand. Despite the expanding market share of Chinese automobile brands in Thailand, there...
Proceedings Article

Design Research on Secrecy Information Management System Based on Workflow

Chen Wang
Secrecy management provides an important means of management to ensure the security of national secrets. In response to the various difficulties faced by military enterprises in daily Secrecy management, an information-based management approach is adopted to improve the level and efficiency of Secrecy...
Proceedings Article

The Impact of Financial Innovation and Trade Distribution Industry on Regional Economic Development

Guangdong Province as an Example

Zhe Liu, Xuan Wang, Mingsheng Fei
Regional economic development needs not only policy promotion, but also the help of financial innovation and commerce and distribution industry. Financial innovation can not only realize the linkage development of financial industry and trade and distribution industry, but also promote economic development...
Proceedings Article

RETRACTED CHAPTER: Behavioral Finance: An Introduction of Herd Effect - Take the Dotcom Bubble in 2000s as an Example

Yudie Xu
This essay introduces the formation of behavioral finance, which considers psychological factors on investor’s behaviors to explain anomalies in the traditional finance. Using the first market bubble — tulip mania in 17 century as an example to see how irrational behavior affects the stock market. The...
Proceedings Article

Analysis of Countermeasures to Promote the System of Accounting Methods for Gross Ecosystem Product in Yunnan Province

Hui-Min Shao, Kang-Zi Chen, Qing Jin
Gross Ecosystem Product (GEP), which corresponds to Gross Domestic Product (GDP), is a well-established system of statistics and accounting that can measure ecology effectively and covers the total economic value of products and services provided by ecosystems for human well-being, including the value...
Proceedings Article

Research on Economic Strategies for Small and Medium-sized Enterprises in the Post Epidemic Era

Bochao Han
In this paper, we analyzed the economic policies mainly adopted in the post pandemic era, and based on the characteristics of small and medium-sized enterprises before and after the pandemic, we proposed the multi-dimension analysis economic strategies based on system dynamics analysis could have been...
Proceedings Article

Strategic Interaction Between China, the United States and Europe in the Reconstruction of the High-Tech Industrial Chain from the Perspective of Game Theory

Jiayi Zhong
The deep restructuring of global high-tech industry chains presents a critical challenge characterized by asymmetric dependencies and escalating competition among China, the US, and the EU. Therefore, this article constructs a three party non cooperative game model. Next, we integrate complex network...
Proceedings Article

Research on the Organizational Framework for High-Quality Development of Wellness Tourism for Urban Elderly Populations: A Literature Review Perspective

Fan Yang
With the evolution of society, the perception of aging among China’s urban elderly population has undergone a significant transformation. There is now a heightened demand for improved quality of life, with consumption preferences shifting from “survival-oriented” to “quality-oriented.” This shift reflects...
Proceedings Article

Developing Test of Financial Literacy in the Context of Indonesia: Design and Evaluation

Leni Permana, Siti Parhah, Dadang Dahlan
The escalating instances of financial fraud necessitate urgent and decisive intervention. This highlights the importance of increasing financial literacy in society. To measure the financial literacy level of young people in Indonesia, it is crucial to develop standardized financial literacy tests that...
Proceedings Article

Can AIGC help in Financial Technology? The Impact on Businesses and Consumers

Haiwei Wang
Financial technology (FT) has become a rapidly growing field, with the rise of digital payment, mobile banking, and online trading. The use of artificial intelligence (AI) and machine learning algorithms has allowed FT to greatly enhance the speed, accuracy, and ease of service. This paper explores the...
Proceedings Article

Changing Views and Fascination towards the Traditional Culinary of Klaten, Indonesia

Robiatul Adawiyah, Sundring Pantja Djati, Rahmat Ingkadijaya, Dewi Turgarini, Nurbaeti
This research is driven by exploring Public Perceptions and Interests in Traditional Klaten Culinary. The study aims to scrutinize the influence of the public's Perception and Interest in Klaten's traditional culinary offerings. Employing quantitative research methods, this research employs...
Proceedings Article

Meta-Disciplinarity as a Factor of Success of a Modern Person: A Productive Approach

Karine R. Khachaturova, Roza M. Sherayzina, Marina V. Alexandrova, Irina A. Donina
In modern conditions of transformation of socioeconomic system, the task to improve the efficiency of activities and develop the professionalism of workers in all areas is becoming increasingly relevant. In this regard, the acute issue of modernizing higher and general secondary (high) education arises,...
Proceedings Article

Research on Defects and Optimization of Legal Mechanism for Foreign Investments

MingXin Xu
The promulgation of the Foreign Investment Law is a new stage and a new starting point for China's foreign investment system. It shows China's determination to actively respond to the reform to the outside world, attract foreign investment, create a sound business environment, and strengthen...
Proceedings Article

Intellectual Capital Disclosures Level Differences in Tourism Industry Companies in Indonesia and Thailand

Ang Kezia Christabel, Daniella Britney, Saarce Elsye Hatane
This research examines what drives the Intellectual Capital Disclosure difference on tourism companies in Indonesia and Thailand. The samples used were tourism companies listed on the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailan (SET) for the period year from 2015 to 2019. The method...
Proceedings Article

The Effect of Electronic Customer Relationship Management (eCRM) on Customer Satisfaction

Dhelvianti Azni Savira, Heny Hendrayati, Ratih Hurriyati
The development of technology in this digital era cannot be avoided in people’s lives, including in Indonesia, because internet-based technology is a solution and can simplify every activity carried out. The internet will make it easier for people to connect with each other and provide internet-based...
Proceedings Article

Marketing Channel Efficiency of Dairy Cow Milk in Bogor Livestock Business Area

Sri Yuniati Putri Koes Hardini, Abel Gandhy
Livestock Business Area in Bogor District was built to increase volume of dairy cow milk production. Efficient milk distribution also needed to improve the performance of dairy farming business. The research aimed to analyse the marketing channel and efficiency of milk distribution in Bogor Livestock...
Proceedings Article

The Impact of Income Tax Facility Policies on Investment in Specific Business Sectors and Tax Allowances: The Case of Indonesia

Darol Arkum, Mudrajad Kuncoro, Ghardapaty Ghaly Ghiffary
Government Regulation Number 78 of 2019 in Indonesia, which provides income tax facilities (tax allowance) for investments in specific business sectors or regions, is evaluated in this study for its effects on community welfare and regional economic growth. The study uses a quantitative methodology to...
Proceedings Article

Analysis on Financial Environment of China Investing in Myanmar's Transport Infrastructure

Wenhong Shen, Guangyu Li, Eris Liu, Ke Yan
With the presenting of "one belt one road" and establishing of Asian Infrastructure Investment Bank, Myanmar's transport infrastructure has become the focus of investment. At the same time, financial risks are also needed to be aware of in the process of investment. After analysis Myanmar's domestic...
Proceedings Article

Research on Performance Evaluation Methodology in Human Resource

Meng Zhai, Yong Qi
In the final analysis, the competition between enterprises is the competition of the human resources. Human resource is the decisive element of the enterprises to achieve business objectives and an important force in the social economic development and human progress. Scientific and reasonable performance...
Proceedings Article

Research into the Coordination on Urban Three-Dimensional Transport and Environment Color

Huajie Yan, Kai Qin
Chinese large-scale cities and robust megalopolis are building their own sea-land-rail three-dimensional traffic networks, such as underground mass transit; road-based public transport system and air traffic. Three-dimensional traffic overpasses have been all over city crossroads. By analyzing the distribution...
Proceedings Article

Correlation of Leadership Behavior of School Headmasters and Organizational Climate on Teacher Job Satisfaction at Public Elementary Schools

Muhammad Muhammad Yuliansyah
This study found some evidences of a significant relationship between headmaster leadership behavior and organizational climate on teacher work satisfaction. This finding does not contradict with what was written by Qazwini (2008) that climate can affect job satisfaction, which refers to Herzberg's statement...
Proceedings Article

Organizational Design of Health Office to Improve the Effectiveness of Public Service in Health Affairs in Barru Regency

Mohamad Thahir Haning, Andi Imam Arundhana
Organizational design is an important issue needed to improve effectiveness of public service organization. This study aimed to explain the strategy of organizational design, shape of structural organization, and positioning of human resource in organization. This study was qualitative study through...
Proceedings Article

Dual-channel supply chain operations with working capital constraint: constant vs increasing marginal costs

Zhuang Xiao, Yixiang Tian, Zheng Yuan
This paper builds a two-stage game model to capture the operations of a dual-channel supply chain consisting of one supplier and two retailers where one of the retailers is constrained by its working capital and the other is not. With this model, we identify the different effects of the capital constraint...
Proceedings Article

Financing the Counteraction of Natural Disasters’ Effects in Lower Silesian Voivodeship

Zbigniew Piepiora, Marian Kachniarz, Arkadiusz Babczuk
Authors present the financial aspects of the counteraction of the natural disasters’ effects. On the background of the conducted analysis in of Lower Silesian voivodeship (NUTS 2) in Poland, following conclusions can be drawn. Expenses for counteracting the natural disasters’ effects were co-financed...
Proceedings Article

The Immigration Labour Potential of the Russian Far East

E.L. Lutsenko, N.G. Bazenova, N.G. Bogachenko
The article analyses the problems of a labour market influence on forming the labour migration potential of the region. The authors believe that the peculiarities of labour migration are determined, first of all, by structural imbalances of the labour market. The main research hypothesis, being verified...