Advances in Economics, Business and Management Research

Big data has been sweeping all industries since its emergence, accounting is, of course, no exception. As accountants, we are now facing both unprecedented opportunities and unimaginable challenges, among which how to improve ourselves and keep up with big data era has become a common concern. Aiming...

The subject of this research is the problem of evolution of the concept of sovereign individual from the Age of Enlightenment to modernity. Historical-philosophical analysis identified the main trends of this concept development, revealed ideological connections with such areas of thought as utilitarianism,...

In the article, the authors emphasize the use of distance educational technologies when studying at a university. Digital learning and distance teaching technologies are a very effective and promising area at the present time. The possibilities of distance learning technologies are constantly expanding...

Law colleges or colleges that have law faculties, often found practitioners in the field of law, such as: Notary, PPAT, Advocates and other legal profession bearers who are deemed to be scientifically qualified and get a call in the academic field, namely becoming a lecturer or teaching staff with the...

The reproduction process in agriculture is closely associated with the agro-food market and the country’s food security. The determination of the reproduction process type allows establishing recommendations for stimulating the core drivers of the agro-food market and increasing the level of food security....

Local cultural resource is not only the premise and foundation for the grand development of cultural industry, but also a new engine for the high-quality development of the regional economy. From the perspective of cultural industry development, this research took the Five-store Bazaar of Jinjiang City,...

The article aims at specifying the structure of policy for overcoming digital inequality, which is a serious challenge for public authorities under current conditions. Based on a theoretical model of three levels of digital inequality and empirical analysis of a wide range of sources, the authors mark...

By using the post-modernist development paradigm, this paper aims to formulate a framework of regional sustainable economic development based on local wisdom. Channels of local wisdom, according to the author, are very appropriate to unite the people’s economic framework in each region. Because local...

With reforms like interest rate marketization, and during banks’ expanding of non-interest income business, size, and lending, it’s of vital importance to manage banking operating risk to make their development steadily. Based on the micro-data of 12 listed Banks in China from 2011 to 2019 and the macro-economic...

The paper aims to study the impacts of the transport complex in large cities to environmental pollution and health of the citizens of the large sites in the world, and in Moscow city. The systematic review approach was used to collect, analyse the research papers, as well as reports, and publications...

Cash holding is cash or cash equivalent available in the company that is used for operating expenses. Holdings of cash are considered as cash and cash equivalents that can be converted into cash when needed. A sufficient amount of cash holdings indicates good liquidity of a company. The main objective...

The article examines the experience of state corporations and companies with state participation in the implementation of digital transformation programs since, historically, they accumulate best practices. The authors show the paramount importance of corporate human capital when launching digital projects....

This study aims to scientifically evaluate the impact of self-efficacy, creativity, social media usage, and entrepreneurial motivation on students’ entrepreneurial tendencies. This study employs a quantitative methodology, utilising primary data from 100 current students enrolled in the Management Accounting...

Financial planning is essential for managing rising living costs and achieving the desired standard of living. Investments thus play an important role in a person’s life. People base their investment decisions on their suitability, risk tolerance, and expected return. Consumers, on the other hand, do...

At present, factor analysis and principal component analysis are used to evaluate financial performance, these methods lack a comprehensive analysis of specific indicators. Analytic Hierarchy Process (AHP) is a subjective weighting method that can be integrated into the experience of experts. Entropy...

This paper studies the various applications and impacts of data science in the field of consumer finance under the digital age and makes suggestions for the subsequent development of data science. This paper aims to increase the use and understanding of data science in consumer finance organizations....

With the first wave of technological and industrial revolutions progressing at full steam, the global economy has undergone further in-depth adjustments. China’s financial system has now been further improved, with a particular emphasis on digitalization, intelligence, and diversification. Digital cryptocurrencies,...

Centered on the study of cost control management in logistics companies under the “dual carbon” background, this paper primarily employs case analysis and both horizontal and vertical comparative research methods to explore cost control in logistics companies. Utilizing a value chain perspective, this...

Based on the annual data of Chinese listed companies from 2008 to 2021, this paper employs a panel regression model to empirically examine the impact of executives’ opportunistic selling on the quality of information disclosure. The findings indicate that managers’ opportunistic selling significantly...

As a part of design model in the classroom, the position of questions is part of the successfully instructional design. This is a qualitative Desain study with the sample is 40 students of D3 Accounting study program in Samarinda State Polytechnic in Samarinda. Theory is underpinning of this research...

Following the rise of the economic effect of the attention economy in the digital information era in China, the tourism resources in China are in the face of the impact from the network space. Before discussing the strategy to overcome these risks, define what the risks are supposed to be a essential...

In the event of a public health emergency like the COVID-19 epidemic, when time is of the essence, it is much more difficult to forecast how long it will take for patients to recover enough to undergo reperfusion. One of the benefits of telecardiology is that it shortens the time it takes for patients...

The process of introducing new technologies into various industries keeps building rapidly in recent years and the tendency has already spread to the accounting profession as well. The existing technologies bring the accounting profession significant changes as well as potential risks and unknown challenges...

Nowadays, the march of machine learning brings about the improvements of companies’ ability to respond the changes in the marketplace and enables them to balance more easily the supply and demand. Thus, predicting based on historical data is getting more and more prevalent. There are numerous approaches...

The purpose of this study is to analyze 1) The influence of advertising on ​​consumer purchasing decisions in buying indihome in the Padang city, 2) the influence of sales promotion on consumer purchasing decisions in buying indihome in the Padang city, 3) the influence of direct selling on ​​consumer...

The purpose of this study was to determine the ability of students to think critically about the subject of Adjusting Journal Entry after following the learning using the Accounting Module with a scientific approach and to determine the effect of using the Accounting Module with a scientific approach...

This paper uses the Chinese Labor Dynamics Survey Data (CLDS) to construct a logit model, which introduces family endowment and employment quality into the individual utility equation of labor’s returning will, and analyzes the influence of family endowment factors and personal characteristics of employment...

The article proposes to consider sustainable development of regional economy in the context of mutual influence of the main interaction mechanisms between individuals and organizations, power and competition in agricultural land market. According to the authors’ concept of a dual agricultural land market,...

With the rapid development of economy, China's demand for high-quality talents is also growing. As one of the important processes of cultivating high-quality talents, college physical education will face new opportunities and challenges. This article mainly through the analysis university physical education...

With the gradual development of energy economy, the development of new energy vehicles has become the main direction of the development of China's automotive industry. It is of great practical significance to establish a new energy vehicle technology innovation network. From the perspective of innovative...

Taking into consideration negative consequences of the crime prohibited by the art. 171.2 of Criminal Code of the RF, the given article focuses on the issue of effective criminal procedural reaction to detected facts of gambling organizing and promotion. The author analyzes practice of law-enforcement...

Spill fires during production and storage may cause large damage and even lead to massive explosions. In this article, the accidental risk and rescue measures of spill fires were discussed. Based on accidents happened before, there are four typical scenes may lead to spill fires. It is essential to understand...

The article analyses prevention of gambling in the General spectrum of legal education. The authors draw attention to the fact that in the Russian Federation, as in most countries of the world, there are legislative restrictions and prohibitions on the organization of or participation in gambling and...

This research aims to better understand air travelers’ expectations concerning the dimensions of rapid travel options. The analysis proposed an adaptive model that incorporates the advantages of self-check-in kiosk, perceived ease of use and perceived usefulness, passenger attitude, and behavioral intentions....

This paper starts from the assumption that the credit relationship network will have a “degree transition”, that is, the underlying network is a limited dynamic, and the evolution process of credit risk contagion under the open network system with noise factors is studied. Firstly, under the assumption...

The agricultural production is a traditional area for the Chechen Republic and has a lot of experience. The article discusses the application of digital technologies in the sphere of organic production in agriculture. An analysis of the state and management of the organic production, as well as projects...

Around 2019, COVID-19 broke out rapidly in world. The infectious disease spread immediately and the whole world was influenced. The economy, one of the victims, was largely influenced and went through a recession. However, mask industry adversely received an increase in its production. Therefore, this...

Data economy is an important development feature of the 21st century. Data has become an important competitive resource among enterprises. However, China’s legal system does not properly manage data, and emerging competitive resources. Data capture competition law regulation is one of them. In judicial...

With the rapid development of the global technology economy and the increasingly personalized demand for capital and services, the old marketing model can no longer adapt to the changes of the times. How to successfully achieve “digital transformation”, change development strategies, and business management...

Green innovation not only serves as a critical engine for promoting high-quality development, but it also emphasizes the efficient allocation of resources through the use of new technologies and concepts, compared to traditional innovation. However, the research and development (R&D) and implementation...

This study aims to determine the effect of Information Quality and This article desire to examine the appliance of omnichannel technology as an IT innovation in the Indonesian retail industry. Omnichannel technology integrates all communication and process of purchase channels, providing customers with...

To optimize corporate social responsibility (CSR) innovation paths, this study utilizes Bayesian networks to construct a dynamic decision-making model, analyzing the long-term effects of different strategies on environmental protection, social impact, and economic performance. The results show that Bayesian...

The TB Silalahi Center Batak Museum is one of the cultural tourism objects in Toba Regency. However, along with the development of tourism around Lake Toba, there is competition between tourist objects. This study aims to determine the appropriate marketing and service strategies used. This study uses...

Natural resource asset retirement auditing plays a pivotal role in the pursuit of sustainable development. This audit evaluates the sustainability of resource management, enhances resource utilization efficiency, ensures compliance with legal and regulatory requirements, promotes institutional development,...

This paper selects 711 listed enterprises in the innovation layer of NEEQ from 2016 to 2020 as research samples to study the impact of PE participation in investment with its participation degree and investment background on enterprise business performance and innovation ability. Through multiple regression...

With the globalization of the economy, cross-cultural marketing communication has become an inevitable trend in the world. As one of the earliest coffee brands to enter China, Nestlé Coffee has deeply impressed consumers with its high quality and effective brand marketing communication strategies. It...

Hehuang region is one of the regions with dense population distribution and strong economic vitality on the qinghai-tibet plateau. This paper quantitatively measures the process and characteristics of population and economy spatial-temporal pattern evolution and coordinated development in Hehuang Region...

Based on the structural equation model, this paper mainly analyzes the influencing factors on the development of ChatGPT from four dimensions, and draws the main conclusions: ChatGPT has great advantages in application maturity; Subject factors are important factors affecting the development of ChatGPT;...

In the face of the changes in the operation of international crude oil prices caused by externality market factors such as the continuous fluctuation of international oil prices and the steady recovery of domestic oil product sales, this paper first analyzes the oil product market environment, and then...

Intense competition and innovative activity characterize the modern business industry. In order to achieve high efficiency of business processes, remain competitive and earn profit, provide customers with quality products within the shortest time possible, the company needs to optimize production, timely...

The purpose of this study was to find out and analyze the effect of work-family conflict, workload, and burnout on employee performance both partially and simultaneously in Tasikmalaya. The object studied was the female civil servants in Tasikmalaya. The research method used was path analysis. Data collection...

Research purpose: This paper aims at exploring the influence of emotions on the video-sharing behavior on Facebook of the young generation in a developing country. Research motivation: Video is much more attractive than text on the Facebook platform and the young people are likely to watch and share...

In product experience design, much stress is laid on users' emotional experience and inner needs, with a view to fully developing the profitability of product, and giving full play to the application value of product. An experience system is helpful for product designer to expand the dimension of thinking,...

This research aims to; 1). Identify and map the amount of additional funding for working capital and investment required by laying chicken breeders as well as the sources of funding used so far, 2). Identify and map the driving forces and barriers of laying chicken business by the business scale in utilizing...

In order to effectively solve the infrastructure construction, public service and industrial development in the reservoir area and resettlement area, and improve production and living conditions of reservoir resettlers, the State Council and the Ministry of Water Resources set up the reservoir area maintenance...

This study examines the interaction between dynamic marketing capability, service innovation capability on performance in the context of hotel industry. The conceptual framework used in this research has been drawn from marketing and innovation theory. Specifically, relationships related to dynamic marketing...

Income distribution is not only an economic problem which influences the efficiency of the production ,but also a political problem regarding the relationship between the social harmony and stability. Income distribution problem plays a decisive role in the country's socioeconomic development, especially...

The digital economy is becoming a world reality, implying the transformation of all spheres of human activity and, of course, the production processes of enterprises of all industries. The article is devoted to the methods of optimal management of innovative development processes at enterprises. The...

With the rapid development of the international airport in a certain city in recent years, a city aviation port has emerged. The planning and construction of logistics parks and the rationality of the layout of each functional area are directly related to the horizontal extension of the aviation logistics...

As one of the economic means of environmental policy, the emission trading system can effectively reduce the environmental load and achieve the purpose of preserving the environment. In China, it`s urgent to improve the problem of environmental pollution by establishing a sound emissions trading system....

Indonesia have blessed with many beautiful natural scenery. This beautiful gift of nature must be kept to the best possible so that it can be enjoyed by many peopleand become a source of local income. The purpose of this study was to determine the influence of Servicescape, Customer satisfaction, Word...

The number of those who suffer HIV/AIDS in Indonesia especially in Bandung is gradually increasing each year. This was caused by lack of awareness about HIV/AIDS causes, so they are still doing risky things. Teenagers and early adulthood are very worrying, because the most number of those who suffer...

This paper aims to analyze the influence of corporate governance and corporate strategy on the performance of family firms listed on the Indonesia Stock Exchange. Corporate Governance is proxied with Family Ownership and Independent Commissioner and Corporate Strategy with Diversification and Compensation...

The article deals with the problem of economic feasibility of choosing the type of power supply for a remote industrial facility. A comparative analysis of the use of two options for Autonomous renewable and centralized power supply is carried out. The methods described in the article allow us to take...

As a member of the regional technological innovation system, enhancing colleges’ technological innovation capability in Jiangxi Province can help universities play a role in transforming economic development methods and building regional innovation systems, And it is important to promote regional technological...

With the continuous application of new technologies and the rapid development of society, the meaning of personal information has surpassed the scope of privacy, and is continuously extended and expanded. The security of citizens’ personal information has also attracted more and more attention. Since...

Research purpose: This study aims to examine the structural challenges in Vietnam’s intellectual property (IP) management system and to propose a blockchain-based governance model that enhances transparency, legal traceability, and systemic accountability across the IP lifecycle. Research...

This study proposes a conceptual framework to explain the mediating role of self-efficacy in the relationship between readiness factors (physical, cognitive, and motivational readiness) and keyboarding readiness among office management undergraduates. Keyboarding readiness is essential in modern business...

Research purpose: This study aims to review factors affecting customer experience and customer satisfaction in research up to date, focusing on studies in the banking industry. In the context of the 4.0 technology revolution and the popularity of Omnichannel in banking operations, the study...

This study delves into the intricate dynamics that shape the decision-making process of travelers in Chandigarh, focusing specifically on the pre- and post-purchase phases within the realm of travel and tourism. Recognizing the increasing promisnence of social media platforms as crucial tools for travel-related...

The low student business innovation is often suspected that the entrepreneurial learning process places more emphasis on cognitive than psychomotor elements. Therefore, this study aims to analyze the effectiveness of design thinking-based learning in enhancing business innovation capabilities. This study...

The green transformation of resource-based cities serves as the core mission in implementing the concept of green, low-carbon, and high-quality development, while also acting as a key lever for new-type productive forces to empower regional coordinated development. Taking Luzhou City in the upper Yangtze...

The purpose of this article is to discuss whether a series of measures during the epidemic have an impact on the income level of rural people, and if so, how much impact is there. This study could make up for the impact of hygiene on income that hasn’t been discussed in previous papers. This paper uses...

The study aims to build a more comprehensive model of the relationship between the source’s characteristics and the purchase intention by involving several variables that are considered moderating and mediating variables in the relationship between the two variables. The respondent is the individual...

In the context of increasing complexity and volatility in global financial markets, in-depth analysis and precise measurement of extreme market fluctuations have become a critical task in risk management. Traditional methods, which assume that returns follow a normal distribution, fall short when describing...

In the digital economy, green innovation is an important driver for low-carbon transformation and sustainable development of enterprises, and executive incentives have a significant impact on corporate innovation. The findings suggest that short-term monetary incentives inhibit green innovation, while...

This study explores students’ perceptions of the factors, benefits, and challenges associated with using Artificial Intelligence (AI) to improve their speaking performances. Employing a qualitative approach, data were collected from language learners through semi-structured interviews and focus group...

With the rapid development of information technology, accounting informatization has become an important part of enterprise financial management. Through the research and analysis of the relevant literature, this paper discusses the influence of accounting informatization on the financial management...

The implementation of the Bill of Quantities pricing in China has undergone more than twenty years of practice, but its core goal of deepening the market competition mechanism has not been fully achieved. The process of the independent establishment of construction enterprise quotas is sluggish, and...

Entrepreneurship is a process to create many new idea and solution. In this era, being entrepreneur is not only for men but there are women. Women’s entrepreneurship plays a substantial role in increasing employment rates. This study aims to examine the relationship between entrepreneurs’ managerial...

The Private-Public-Partnership (PPPs) is a novel method of financing for the provision of infrastucture and public services. It is also expected to alleviate local government debt burden, which has become a pravelent issue around the world. However, the PPP model can cause divergent effects on local...

By the end of 2014, the trends of creating a better service for people had been emerging in Indonesia. Some of the cities started to prepare for being the smart cities. A better service for people can be done using some new technologies and innovations, especially in internet matter in a smart city....

During recent years, Chinese landscape architecture planning and design has gradually shifted the emphasis from the urban areas to rural areas. Construction of rural landscape has begun to be highly valued by the designing field, further to increasingly develop into the new characteristics and thought...

Logistics service in rural and urban markets has greatly restricted consumer buying enthusiasm of the Chinese household electrical appliance manufacturing industry. In order to improve the logistics service level of China's household electrical appliance manufacturing enterprise, in this paper, the author...

Docker has made another better choice for the establishment and arrangement of the applied operation environment which is different from the traditional virtual machine technology through its own features, however, the imperfect performance monitoring function has constrained the application and development...

The purpose of this paper is that seeking theoretical basis for promotion for legalization of market economy, this paper seeks contemporary value of contractual spirit from the theoretical source of contractual spirit. This paper mainly studies by means of literature reading. The author thinks that,...

Facing the uncertainty of the changes taking place on the application of Asea Economic Community (EAC) at the end of December 2015, this paper discusses what EAC impact on higher education institutions, particularly the higher education institutions of tourism in Indonesia. What strategy should be done...

This study aims to investigate how to determine the supply chain system strategy of the price efficiency for traditional fishermen in the southern coast of Java Island, and to find out how to determine the market selling price of the fish to improve the competitiveness of traditional fishermen. This...

Since the reform and opening up, the main factors that affect the multinational corporations' location choice in making direct investment in China have been evolving. In mid and late 1990s, industrial agglomeration has become an important influence factor. In this paper, we will base on the framework...

Sexual crimes to children (pedophilia) are very anxious because children who are the victims of the crimes would be traumatized for a long time. It can occured not only outside home but also at home by their own family. Pedophilia that occured in several

As an important activity for the administrative body to carry out public administration, the public decision-making involves many aspects of social management and is related with vital interests of administrative relative persons. Only reasonable public decision-making can make planning function, organizational...

With the increasing number of knowledge acquisition and literature review by college teachers and students, it is more and more important for university libraries to provide readers with high-quality reading services. Quality reading services can not only highlight the value and significance of libraries....

This study analyzes the management of village funds sourced from APBN (State Budget of Indonesia). The purpose of this study is to analyze the management of Village Funds starting from planning, implementation, administration, reporting and accountability of Village Funds which are then compared with...

It was identified within the study, that in EU countries the level of cluster development in most cases correlates with the ranking of countries by the degree of innovation. Based on the results of the analysis of the existing international methodologies for cluster development assessment, the author's...

This thesis probes into the validity and significance of the application of critical thinking to the cultivation of autonomy and independence in college English reading. During the college reading teaching, with the device of positive psychology theories, the traditionally examination-oriented teaching...

The main issues of researches about earnings management have been conducted extensively. Nowadays, the scope of research on earning management is extended to business fields based on Islamic finance. So this research objective is to determine the influence of value added, leverage and size on Shariah...

This research aims to provide an overview about the carbon information practice in Indonesia, particularly in manufacturing and mining industry. The sample of this research was the manufacturing companies and mining companies which listed in SRI-KEHATI Index and participated in SRA Award. This research...

Through the questionnaire survey of 296 company employees, this study explores the mechanism of high-performance work system how to influence employee innovation performance at the individual level. The results show that :(1) high performance work system is positively correlated with employee innovation...

The purpose of this study was to determine the effect of education, promotion and conflict in the organization on the work motivation of B.Keuda West Sumatera Province. Population in this research all employees of Regional, which is 128 employees. The sampling technique of this research is cluster propotional...

Teacher leadership behaviors are important in improving teaching qualities and promoting talent training levels. By using methods of literature analysis, in-depth interview and semi-open questionnaire, this paper identifies the leadership behaviors of college PE teachers into 3 categories: teamwork,...