Advances in Economics, Business and Management Research

Working capital management and financial aspects are important for increasing the value of a firm. Adjustments to the leverage, profitability/asset utilization, and growth of the company will affect firm value. The study was conducted on 167 non-financial companies listed on the Indonesia Stock Exchange...

This study aims to examine the perception of fairness of micro, small and medium business entrepreneurs who become taxpayers on the implementation of Government Regulation Number 23 Year 2018 (Peraturan Pemerintah Nomor 23 Tahun 2018) concerning income tax received or obtained by taxpayers who have a...

The article focuses on the role of investment in justifying the prospects for economic development in the context of the transition to sustainable economic growth of the Russian economy. Without assessing the role of the investment resource, it is impossible to determine the strategies for the country's...

This document explains and demonstrates the application of big data in human resources management. Predictive analytics are a trend in human resources management. In this paper, we explain the concept of HR predictive analytics, and then we introduce some organizations which apply HR predictive analytics...

One of the HR personnel’s roles is to identify the reasons for behaviour of their current and future employees. To identify their behavioural models is one of potential techniques. The paper deals with the findings of the research focused on identifying heroes and the values they represent in the group...

The discourse about mascot in Indonesia nowadays starts emerging on the discussion among visual communication designer community as well as creative industry practicioners. Moreover since its existence is not only applied on sport event, but also expands to various field, whether as business promotion,...

Based on the relevant data of Heyuan City from 2005 to 2018, this paper uses the gray correlation model to analyze the relationship between the financial revenue and the three main industries of Heyuan City. The results show that the correlation between the financial revenue and the value-added of the...

The development of automation technologies, improvement of information processes create the need to change the traditional approaches to the management of enterprises’ economies. The article presents the results of work on means of informatization and synthesis of digital transformation platforms. It...

Technological leaps that occur periodically and replace dominant technologies with more advanced ones lead not only to the reduction of individual production costs below the socially necessary ones, but also provide higher consumer results. In world practice, one of the important instruments of state...

The good and healthy environment of life is the basic right of every Indonesian citizen as mandated in Article 28H of the 1945 Constitution of the Republic of Indonesia. Therefore, the government is obliged to create a good and healthy environment for Indonesian citizens to actualize a prosperous society....

This purpose of this article are to review a broad definition of university governance by using the Indonesian national government in higher education policy, and to reveal and analyze the university governance and structuration theory due to the organizational changes performed by an Indonesian university....

Nowadays, a trend is developing to seek the application of sharia law in every line of life, including in finance, especially investment. Given that Indonesia is the largest Muslim country in the world, it is the right place for the Islamic financial market share. But in reality, the share of the Islamic...

Empowering SMEs is one of the national priorities in “Making Indonesia 4.0”. One way to empower SMEs towards Indonesia 4.0 is by developing an e-commerce platform for SMEs or SMEs e-commerce. Despite the large potential of SMEs in Indonesia, there are still very few of those utilizing e-commerce. Especially...

The background of this research is the public perception of the role of Rois is only a prayer reader in religious rituals. Preliminary observations show that the community views the role of the rois as limited to the reader of prayer. This study aims to describe the role of Rois in building an Islamic...

In the work, the authors considered the features of the state and development of agriculture in Russia in the conditions of the digital transformation of the economy, estimated the impact of digitalization on production and income formation of agricultural producers as a whole in the industry, and in...

The declining Chinese birth rate, the need to develop the manufacturing industry, and capital-dominated extracurricular tutoring classes that prevent the country from truly selecting innovative talents, moreover, the excessive academic burden has caused students to have varying degrees of psychological...

Diagnostics of logistics systems provides fast and efficient testing of railway transport enterprises in order to increase their sustainability by promptly eliminating bottlenecks and maximizing market opportunities. The value orientation of the management system involves the use of a logistic approach....

The study aims to investigate how the implementation and role of internal audit and risk management in private higher education, and also to design a new model of the role of internal audit and risk management for private higher education institutions in the industry 4.0 eras. The study was conducted...

With the strengthening of macroeconomic regulation in the real estate market and the stock market being at a historically low valuation, there is an urgent need to study the mechanism of bubble contagion effects between the two markets. This study primarily measures the asset price bubbles in the real...

Carbon tariff is a new type of green trade barrier proposed by the United States to levy taxes on high-energy-consuming imported products in international trade. Based on the current situation of Sino-US trade, this article takes the implementation of US carbon tariffs as the premise and lists the actual...

Nowadays, technology sectors are continuously developing through merger and acquisition activities. Previous literature found that mergers and acquisitions affect both investor reaction and firm’s financial performance on separate studies. However, there were contradictory results between the positive...

During recent years, with the increase of material living standard, people have paid more and more attention to the physical conditions. Thus the massage manipulation teaching which can impose certain impact on people's health has also gradually attracted wide attention. Especially during the 10- year...

Chinese incense culture has a long history, and is known with tea culture and flower culture as the three major cultural phenomena. Development of Quanzhou Maritime Silk Road incense culture tourism is to adjust tourism industrial structure, develop cultural creative tourism and promote Maritime Silk...

The clause "Dying of sudden diseases within 48 hours is deemed as work-related injury" is defined clearly in the identification of work-related injury in China, though it plays an active role to some degree in protecting the rights and interests of laborers, yet there are still lots of disadvantages...

This article discusses a new form of interaction between the taxpayer and tax authorities tax monitoring. It is noted that tax monitoring is used for the largest taxpayers as a pilot project. As features of this form are: current control online, voluntary, availa-bility of selection criteria for the...

The impact of population aging on regional economic growth is an important topic to improve the quality of economic development and avoid economic risks. Firstly, after reviewing the literature on population aging and economic growth at home and abroad, it is found that the impact of population aging...

The “synchronization” concept as a subject of research is commonly defined in academic circles as the reduction of certain processes to their simultaneous execution (or at a regular interval). In the author’s opinion underpinned by this article, to remove the existing misalignment in the process of integrated...

In recent years, social innovation has become one of the most important accents in the economic development strategies of developed countries. Increased interest in this instrument of social changes is associated with their positive contribution to the achievement of a high level of employment, social...

On the surface, The fulfillment of social responsibility is whether a company has actively assumed responsibility for society. But from the perspective of internal decision-making, executives are the most important factor. Corporate executives are a key factor in the decision-making and execution of...

The article identifies migration as the leading process of labor-intensive provision of the world economy in the current environment. Dynamic and structural indicators of world migration processes are analyzed and generalizations are made on the regularities of their development. The peculiarities of...

This study is based on the paradox where companies that are active in carrying out social responsibility turn out to be involved in financial scandals. The aim of this study is to examine the association of corporate social responsibility (CSR) disclosure with earnings management. This study also investigates...

The article considers the problem of the practicability of using multimedia presentations in the process of organizing the educational process in higher education institutions in modern conditions of switchover to the post-industrial stage of development of Russian society. The authors are convinced,...

The solution of analytical tasks on visual models, which are adequate for the structure of relational data sources, in the interactive mode with a convenient data view is of current interest for small and mid-size businesses with limited resources. When using MS Excel и Power Pivot tools, the relational...

This research aims to empirically examine the influence of (1) liquidity, (2) leverage and (3) profitability on financial distress of manufacturing companies listed in Indonesian Stock Exchange (IDX). The population in this study are all manufacturing companies listed in Indonesian Stock Exchange. The...

The article is devoted to the problem of developing students’ critical thinking ability, the ability to analyze information and make independent decisions during foreign language classes at university. The article studies the problem of finding the most effective ways and methods to increase the level...

In view of the subjectivity of traditional Kano model when analyzing data, the existing methods of Kano and failure mode and effect analysis (FMEA) were integrated to define the accurate requirement classification curve of Kano model. Then the risk priority number (RPN) value was calculated to determine...

This study aims to analyze the effect of pressure, opportunity, rationalization, capability, arrogance on fraudulent financial reporting. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The results showed that financial stability pressures, industrial...

The research explores the socio-economic factors of higher education on the basis of correlation analysis. The purpose of this analysis is to identify the connection between various factors according to the results of observations of their indicators, along with identifying the measure of their reciprocal...

Approximately 60% of people kept or have kept pets, and a significant problem is the loss of pets. Thus, our group decided to design a product with a localization function such as a smart pet collar to address the pet loss issue. In order to verify whether such a product is feasible in the Chinese market,...

The conflict between the right to privacy and the right to know has always been one of the important research topics in the field of marriage and family law. The Civil Code promulgated on May 28, 2020 only stipulates in Article 1,043 (2), Article 1,053 and other articles the right to know, such as the...

The outbreak of COVID-19 at the end of 2019 has brought a huge impact on the development of the world economy, and this paper reviews and summarizes the existing research results from three aspects: producers, manufacturers, and retailers, respectively, focusing on the impact of the epidemic on the dairy...

Farmers are the main participants of the Project for Conversion of Cropland to Forest and studying their participation willingness or decision-making behavior is one of the important tasks given by the sustainable development of the project. Taking Heqing County in Dali Prefecture and Zhijin County in...

Although Malaysian gig economy has been developing rapidly in recent years with the continuous influx of Gen Z, there is little research on the factors that influence their willingness to join the Malaysian gig economy. Therefore, this study seeks to determine the influences of the independent variables,...

In July 2020 the People’s Bank of China officially issued the Notice on Promoting the Standardized Application of Blockchain Technology, which is a redefinition of blockchain + Internet finance. As China is a policy-oriented country, with the policy tilt, the concept of integrating Internet finance with...

It can be seen that artificial intelligence has brought a lot of positive impacts to the financial industry but has also brought a lot of risks. Therefore, this paper focuses on analyzing the advantages and disadvantages of AI for the financial industry and puts forward measures to reduce the negative...

This study aims to analyze whether K-pop idols becoming a trend among generation Z also affect the brand image and customers’ buying behavior when they become marketplace brand ambassadors. This study used a quantitative approach. Data were analyzed using path analysis and hypothesis testing processing...

With the rapid development of urbanization in china, the probability of depression among MC and LBC remains increasing. The prior study indicates that migration was main factor for Children's depression. Based on the three cases, the author concludes the lack of social capital (family care, friendship...

Social science mass organization plays an important leading role in the prosperity and development of philosophy and social sciences. This article examines the social functions and the constraints of social science mass organizations from the three dimensions of theoretical research, social services...

Seeing from the consumer's decisions to choose one membership becoming members of a particular fitness center is based on facility, level of comfort and functionality in the fitness center. As an effort to improve purchasing decisions members, Gold's Gym Braga City Walk Bandung continuously makes efforts...

The reform of video editing classes is the product along with the changing of classroom teaching, whose purpose is to make use of new teaching methods to complete the contents of screenwriting lessons in order to serve the video producing. This article, taking the teaching mode called cooperative education...

With the advancement of urbanization, the solution of "cities in China are similar" depends on the exploration of regional culture connotation. Xiamen city culture development has achieved a series of results, but the balance, quality and competitiveness of urban culture is insufficient. Based on this,...

In the 21st century, the global economic integration and the China-US Trade frictions are becoming more and more complicated and the United States’ pressure about the trade imbalance between China and the US is severe. The United States has increased its crackdown on intellectual property products from...

With the continuous deepening of the transformation of new and old kinetic energy, the promotion of cultural industry competitiveness has become the focus of regional development, and the evaluation of cultural industry competitiveness has become a research hotspot for experts and scholars. The traditional...

Under the influence of transformational changes in the economy, processes of conducting foreign economic activity on industrial enterprises of Ukraine are gradually becoming more complicated. The formation of a management mechanism and the determination of methods aimed at improving the efficiency of...

The purpose of the study is to develop methods and algorithms of financial analysis and management of educational process in a university. The paper presents a financial and mathematical model for assessing the profitability of any educational program implemented in the university. The model is based...

Based on the current situation of graduate education in China, this paper investigated the main factors that influence the quality of graduate education and the whereabouts of graduates. The graduation time, the graduate course average score, the amount of instructions received from their mentors and...

Criticism of conventional financial performance measurement for Islamic banks states that the management behavior of Islamic banks that apply CAMELS and RGEC as a measure of performance, will be co-opted by values that focus financial goals as top priority. Islamic banks will be reduced to material and...

The reasons of the investment dilemma of private real estate companies in Laos are found in the paper by checking numerous data, cases and documents. The dilemma is about cross-cultural communication, management talent, funding supply material supply and progress. Then, countermeasures and suggestions...

It was introduced on the requirements of explosion venting and the determination method of venting area for the relative closed building, and the application condition and scope were described in detail. The big spray plant including some complex workpiece was simulated by the FLACS, and the influences...

The growing and increasing role of the service sector in the future is mainly driven by rapid advances in telecommunications and information technology. The challenge for the service management today is how to integrate all the elements that exist in the consumer service to fit the strategy of the company's...

Using the multi-layer perceptron model to analyze the data of 205 convenience stores in Chengdu, explore the influence of customer daily flow, customer preferences and convenience store purchase channels on the willingness of community convenience stores to transform under the new retail trend. Customer...

SlowMuhammadiyah’s higher education is led by using a prophetic, associative, active, and dynamic style. This research aims to examine the leadership style called Muhammadiyah’s leadership style. Data for preliminary studies were obtained from 73 respondents who are lecturers at one of Muhammadiyah universities...

The subject of the study is the problem of the integrated development of rural areas of limited potential for socio-economic growth. The purpose of the work was the formation of a pool of risks arising from the uneven development of rural areas. The article systematizes the problem of managing the development...

The use of social media today in the marketing world is superior to other advertising media. Some social media that are often used, such as WhatsApp, Facebook, Twitter, blogs, websites, and others, are used dynamically from year to year. Social media can increase consumer knowledge and can increase the...

The DCF model is a valuation model that we often use in our daily life. It is a common model for company valuation. Although the DCF model is the best choice of most companies’ valuation models, there are still many inaccuracies in this valuation compared with the actual value. To verify the accuracy...

The paper pitched the joking relationship concept as a practical or strategic tool for use by PR practitioners in their quest to establishing effective relationships between the organisation they represent and their stakeholders through a fitting engagement that results to effective communication. The...

The article analyzes certain provisions of financial regulation, subject to the amendments to the Budget Code of the Russian Federation. The possibilities of effective financial regulation with a view to ensuring the economic security of the Russian Arctic are assessed. It has been determined that the...

Referrals on social networks, especially on Facebook, have a great impact on consumers, businesses and communities. Many fake referrals are now spreading on Facebook causing many damages. Thus, it is important to identify the internal factors of each individual, especially those related to personal awarenesss...

The purpose of the study is examining and analyze the effect of training, career development and performance management on employee competencies, employee performance and organizational capability. This research was conducted at an independent state institution which has the sole objective of achieving...

The purpose of this study was to examine the influence of entrepreneurial environment, training and attitude on entrepreneurial success of MSMEs in Agam Regency and Bukittinggi City. The population in this study was all MSMEs on convection, embroidery and lace in Bukittinggi City and Agam Regency. The...

Belitung Island is one among the tourism destinations in Indonesia, which is now starting to rise after the easing of the Covid-19 pandemic. Now, entrepreneurs in the culinary-tourism sector must prepare themselves with various strategies to be able to achieve business growth. For this reason, entrepreneurs...

The article presents a sociological analysis of the impact of reforms in modern Uzbekistan on the deviant behaviour of young people. Even though economic reforms always have a material reflection, it makes sense to describe the transformation processes of people’s behaviour under the influence of reforms....

Game theory has become a powerful tool for analyzing and optimizing the complex interactions among multiple stakeholders in various fields, including distribution networks. This paper discusses the basic concepts of game theory and the specific application of game theory in distribution networks, proposes...

This paper deals with the issue how innovation is implemented into EU Innovation policy processes, how important role it plays within the Slovak Business environment to assure the rapid development of SMEs and to enhance Slovak competitiveness within the international economics environment. By means...

There is still too much administrative monopoly behavior in China's airline industry. By developing a standard economic model, this paper uses the data of China's airline industry to estimate the net loss of social welfare, the increase of total cost and the transfer effect of welfare. These studies...

the success of the school in the academic side is embedded to the surrounding environment, especially how the relationship between the school communities in activities that binds them in a meaningful activity. A school surrounding environment is impact of

As an important wealth of humanity, the intangible cultural heritage digital protection has been done a lot of work. The research on digital protection of China started relatively late. How to use digital means of effect protection and propagation chinese intangible cultural heritage has been imminent....

The article discusses the main trends and prospects for the digital economy development and their impact on the quality of human resources. New threats and challenges to personnel economic security in the conditions of digital transformation associated with robot automation and technological progress...

At present, China's nnovation and entrepreneurship education has entered a period of rapid development. Education administrative departments at all levels and universities have successively ssued a series of nnovative and entrepreneurial education policies, and ntellectual property education for nnovation...

This paper discussed the effect of a health insurance program, New Cooperative Medical Scheme (NCMS) from China, on the elderly’s reported health status. Using a Difference-in-Difference strategy, this paper finds evidence that the program has strengthened elders’ daily activity livings and improved...

In this paper we consider a decentralized digital currency model to promote the development of global economic globalization. A new digital currency system derived by combining the characteristics of today's currency issuing system and digital currency. The different factors affecting the price of bitcoin...

This study aims to examine the effect of gender in reporting fraud in the procurement of goods in government sector. The study employs a 2 x 2- between-subject experimental design with the participant of bachelor’s degree of Accounting Student Faculty of Economics, Universitas Negeri Padang. Hypothesis...

Mechanics of materials is considered one of the most difficult introductory courses in undergraduate education in civil engineering. In order to improve students' learning interest and problem-solving ability, we have tried innovation in teaching mechanics of materials in civil engineering. In this paper,...

This study aims to analyze the effect of product attributes, personality and word of mouth on the purchase intention of from West Sumatra’s gift typical food product. The population in this study are tourists who have the intention to buy gift typical food from West Sumatra. While the sample in this...

On the basis of the fuzzy comprehensive evaluation method, the paper establishes an index system for evaluating customer satisfaction for logistics enterprises according to investigation data. With Suzhou Yuan Cheng Logistics as the case, the paper analyzes problems logistics enterprises have in service...

The US and China have involved in trade disputes on rare earths resources since 2005 because of China’s restriction on the export quotas. From the US firms’ perspective, this paper will examine the negative impacts as well as benefits, if any, caused by China’s rare earths export policies. Taking the...

Since 1980s, teachers in printmaking departments of fine arts academies have cultivated a large number of printmaking artists with broad vision. The training on printmaking helps these artists to build up creativity and courage to integrate various resources. Some of them do not stay in the field of...

The article reveals the results of the experiment conducted among Russian and American university students in 2017. Such groups of respondents were chosen as due to their age peculiarities they are very interested in everything enigmatic and mysterious. The article highlights the differences in associations...

Development is carried out to improve the welfare of the community, so that increased economic growth and equitable income distribution are needed. Rapid economic growth that is not matched by equity, will lead to regional disparity. The purpose of this study is to; (1) analyze the factors causing the...

The article substantiates the thesis about the consistency of combining traditional education and the so-called digital, that is, based on the use of innovative digital technologies in the educational process. It is proved that modern students need positive experiences related to obtaining knowledge,...

The regional issue of economic competitiveness development becomes more important for Russia being to a significant extent influenced by economic environment segregation. Thus, a search of optimal approaches to the management of such a complicated object as regional economic competitiveness becomes important....

Because of the transformation and upgrading of industrial structure in China, venture capital, a form of financing for innovative enterprises, becomes important. This paper discusses the development process and status quo of venture capital in China, and analyzes the problems of venture capital development...

With the rapid development of Chinese society and the gradual rise of emerging industries, R&D and innovation are increasingly becoming the fundamental driving force leading enterprises to compete and grow. The 18th National Congress of the Communist Party of China put forward the strategy of innovation-driven...

This paper selected 267 listed companies on the GEM market from 2014 to 2016 as a research object, with a total of 801 samples to discuss the impact of ownership concentration on corporate performance. The results show that the proportion of the top ten shareholders of GEM listed companies and the number...

Peatland fires in Indonesia produce toxic smog and release greenhouse gasses globally, and have an impact on public health, the environment, and the economy of Indonesia and surrounding countries. Efforts to restore peat damage are carried out through peat restoration, which is carried out through 3R...

The influencing factors of Bitcoin price have been an important research direction in academia. In this paper, we categorize the influencing factors of bitcoin price into expected and unanticipated categories, and we choose inflation, a common macroeconomic indicator, as an indicator of expected factors,...

Social and economic development of sub-territories of the country or the region is heterogeneous. Because of that, the correct classification of territories into depressive, underdeveloped, developed and potentially growing is important. A relatively new approach that is used for regionalization of municipalities...

On the background of the inter-enterprise knowledge sharing, this paper elucidates the connotation and characters of the nonbusiness authority coordinating mechanism and the dimentions of cooperative innovation capability. Then the paper reveals the effect mechanism of the authority coordinating mechanism...

In modern conditions, territorial innovation clusters can be considered one of the important directions for implementing a circular economy. In this regard, the main directions and factors under the influence of which the effect of recycling resources in clusters is formed. On the example of metal-producing...

The importance of the poultry product subcomplex of the agro-industrial complex of Russia is due to its ability to provide the population with high-grade protein products. Poultry meat is sold most often in the low price segment, which makes this product affordable for almost any family. The development...