Advances in Economics, Business and Management Research

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24439 articles
Proceedings Article

Managerial control in system of budgeting

V.N. Nesterov, N.N. Kozlova
In this article the content of managerial control in the system of budgeting as an important source of information for business management, evaluation of the work of responsible persons on achievement of the scheduled purposes is considered. The method of monitoring over budget implementation based on...
Proceedings Article

Multi Fuels Allocation for Power Generation using Genetic Algorithm

Anurak Choeichum, Narongdech Keeratipranon, Chaiyaporn Khemapatapan
This paper presents solution of optimal multi fuels allocation for electric power generation planning problem via a genetic algorithm (GA). The objective is to maximize the electric power energy output and minimize the fuels cost. This is a considerably difficult problem because of its data variation....
Proceedings Article

Innovative Staff Training Strategies for the Tourism and Hospitality Industry

Mikhail Morozov, Natalia Morozova
The article discusses innovative approaches to staff training for the tourism and hospitality industry. The main changes in the system of personnel training are related to digitalization, which radically changes business processes in all spheres of the economy, including the tourism and hospitality industry....
Proceedings Article

Legal Policy of the Welfare State in the Sphere of Physical Culture and Sports

V.Y. Soldatov, A.V. Soldatova, R.N. Salieva, A.R. Khairullina
The article considers the questions of legal policy in the sphere of physical culture and sport in terms of building the welfare state. Based on the use of General, General scientific and specially scientific methods of conducting scientific activities, research of the concepts of the welfare state,...
Proceedings Article

Increasing Employment through Local Government Expenditures: Simultaneous Model Analysis

Nurul Imamah, Agus Suman, Susilo, Moh. Khusaini
This study aims to find a solution to the problem of unemployment by developing a research model that involves variables of local government expenditure and employment that seeks to fill gaps in the needs of local government expenditure development and how local expenditure affects the rate of employment....
Proceedings Article

The Development of Case Assignment in Forensic Accounting Education

Masako Saito, Sekar Mayangsari
This paper studies for the develop of good materials and tools in forensic accounting education based on the Japanese cases. We use undergraduate students as respondents. In this paper, we suggested the case assignment that was developed by the past fraud cases, as the proposed educational material and...
Proceedings Article

Utilization of the Internet as Media for Marketing SMEs Products

Sony Hendra Permana, Edmira Rivani, Eka Budiyanti
One of the main problems faced by Small and Medium Enterprises (SMEs) is the problem of marketing. However in the current era of the Industrial Revolution 4.0, marketing should not be a problem anymore. SMEs can utilize the internet to solve their marketing problem. This paper aims to describe how to...
Proceedings Article

Application of Experience Learning (MECL) Method and Experiential Learning (METL) Method to Increase Interest in Business Students of Universitas Negeri Padang

Sri Arita, Nita Sofia, Rita Syofyan
Entrepreneurship becomes a very important aspect if it is associated with the amount of poverty and unemployment of the educated group in this case the group that has completed their education in tertiary institutions. To support the intensity of entrepreneurship the role of the entrepreneurship education...
Proceedings Article

Competencies for the Digital Economy: Possibilities of the Education System of the Republic of Bashkortostan

O.V. Krioni, N.V. Efimenko
The speed of scientific and technical progress, changes in information technology and the expansion of opportunities for receiving and applying information make it necessary to create a social model of human behavior in the information society that allows you to adapt and live comfortably in such a society....
Proceedings Article

The Effects of Capital Adequacy, Credit Risk, and Liquidity Risk on Banks’ Financial Distress in Indonesia

Margarita Ekadjaja, Halim Putera Siswanto, Agustin Ekadjaja, Rorlen Rorlen
The ongoing Covid-19 pandemic has caused many companies that cannot adapt to have difficulty in running their business. Banking as a financial intermediary institution has no exception to be affected by this pandemic. When the number of non-performing loan increases and credit distribution decreases,...
Proceedings Article

Recycling and Modification of Old Phones for the Old Population to Use

Haojun Du
The increasing number of waste mobile phones is a severe problem faced by China. The rapid development of technologies, especially innovation of mobile phones, cause the continuously declined life service circle of those phones. Consequently, a large amount of waste phones need to be recycled to prevent...
Proceedings Article

An Empirical Portfolio Study Based on Markowitz Theory

Yilin Liu
With the further improvement of the financial system and the arrival of the era of big data, the application of new technologies in the financial field is deepening. Based on Markowitz portfolio theory, this paper using “Mean – Variance Model” select three funds and T-bills as risk-free rate in the market...
Proceedings Article

The Moderating Effect of Spirituality on Work from Home: A Conceptual Framework

Asyari, Perengki Susanto
This paper aims to propose a model related to the relationship between work from home and work-life balance and deviant behavior with spirituality as a moderating variable. For this purpose, the journals searched were sourced from Emerald Insight, Routledge, Sage, Taylor & Francis, and Elsevier/Science...
Proceedings Article

Analysis of Publishing Information and Popular Topics of Tax Accounting Periodical Issues in Indonesia

Khusnul Khotimah, Heri Widodo, Duwi Rahayu, Eny Maryati
The purpose of this study is to analyze information on the completeness of publications along with popular article topics in the periodical publications of Tax Accounting in Indonesia, by descriptively analyzing each publication site that can be accessed online through the Science and Technology Index...
Proceedings Article

Digital Transformation and Enterprise Value Creation - A Case Study Based on GRG Banking

Xiaoxuan Guo
Digital transformation is the key for companies to cultivate competitive advantages, but few studies have distilled the paths of action in depth. This paper adopts a single-case study approach to investigate the process of digital transformation at GRG Banking, as well as the value creation mechanism...
Proceedings Article

City-Region: A Way Forward to China's Urbanisation? A Regional Perspective

Jian Yang, Min Wang
The paper aims at researching if city-region is a way forward to China's Urbanisation, mainly from the regional perspective through the analysis of the connotation of city-region. The paper point out it's important that policy making for development purposes at the city-region level.
Proceedings Article

Comparative Analysis on Contemporary Exam-oriented Education in Colleges and Universities in China and Western Liberal Educational Model

Kehui Zhang
With the exploration of educational theory and practice and the communication with western educational theory circle, western liberal education has been introduced to theoretical research of Chinese colleges and universities. With the entry point of comparative analysis on differences of Chinese and...
Proceedings Article

Development Difficulties and Countermeasures of Small Loan Companies--take Guangdong Province for example

Hui Liu, Jianghuai Ling
After nearly 10 years of development,the development of small loan companies has achieved some success,but there are still many problems.Especially affected by the economic downturn in the past two years, the development of small loan companies are facing increasingly prominent problems and encountered...
Proceedings Article

The Influence of Television Advertisement on Purchase Decision of Men's Product of Facial Wash

Ira Valentina Silalahi, Harini Fajar Ningrum, Rasna Ulfah
Consumer interest of facial wash for men product is so high, it is because almost every toiletries company produce segmented product, especially product for men. So, it makes many toiletries company work harder, persist with more powerful, and keep continuing to do the innovation. Therefore, it takes...
Proceedings Article

A Vicious Circle Caused by Buddhist-Muslim Conflicts in Rakhine State

Kai Chen
The past decades witnessed the Buddhist-Muslim conflicts in Myanmar's Rakhine State, which leaves the security environment of this country more complicated. This article explores the vicious circle caused by the Buddhist-Muslim conflicts in 2012. As the findings of this article shows, in the vicious...
Proceedings Article

An Empirical Study of Teaching Effectiveness of Different Teaching Methods in American Literature Course

Bingjie Zou
Microlecture and flipped classroom are becoming the focus of the innovation of teaching methods in recent years, emphasizing students-centered self-directed learning and bringing new vigor to higher education. Based on an American Literature Course in a private college in Shanghai, this paper uses an...
Proceedings Article

Transformation of the Economy to the Low-Carbon Path of Development: Criteria and Indicators

T. V. Maiorova, O. S. Ponomareva, O. L. Nazarova
Extensive way of natural resources consumption as well as waste and pollution formation have obvious resources and environmental constraints. At present and in the nearest future similar model of the economy will not be able to provide sustainable development of society; serving the needs of the present...
Proceedings Article

Trade and Wage Inequality in the Indonesian Manufacturing Sector with Firm Heterogeinity and the Impact of Currency Depreciation during the Periods 1997–1998 and 2013–2014

Robert Adhi Ruddyanto, Maddaremmeng A. Panennungi
This study follows Verhoogen (2008) to explore the issue of trade and wage inequality from the perspective of firm heterogeneity and the impact of currency depreciation in Indonesia. The twofold objective of this study is first, to examine whether higher firm entrepreneurial ability leads to better outcome...
Proceedings Article

Potential of international economic integration of coastal regions of European Russia

Sergey Sukhinin, Оksana Ivanova, Daria Ivanova
The article is devoted to the potential of the international economic integration of coastal regions of the European part of Russia. The authors analyze access features of coastal regions of the European part of Russia to the seas water area, the diplomatic missions and consulates placements in these...
Proceedings Article

Determining Partnership Models According to the Expectations of Culinary SMEs Entrepreneurs

Wa Ode Zusnita Muizu, Umi Kaltum
The object of this research is the culinary SMEs studied. The population of the culinary SMEs in the city of Bandung consists of the Bandung area, Bogor, Cirebon, Sukabumi, and Sumedang. The data used in this study are primary data and secondary data. The source of primary data derived from the results...
Proceedings Article

Factors Affecting Mudaraba Deposit in Islamic Commercial Bank in Indonesia

Sutrisno
The purpose of this study is to investigate the factors that influence mudaraba deposits in Islamic commercial banks in Indonesia. Factors thought to influence mudaraba deposits are liquidity risk as measured by the financing to deposit ratio (FDR), credit risk as measured by non-performing financing...
Proceedings Article

Correlation of Financial Markets and It Significance for the New Silk Road: The Case of Russia

Inna Kolesnik, Yuliya Evlakhova, Elena Alifanova
The integration of countries and regions into global economic processes, among which we can mention The Belt and Road Initiative, is significantly affected by the existing interconnections of national financial markets. The paper gives a detailed analysis of the relation between the dynamics of the Russian...
Proceedings Article

Impact of Tax and Fee Reduction on Manufacturing in Dongguan: Taking Souyute Group Co., Ltd. as an Example

Yingting Liu, Shimin Zhao, Jiaping Zheng
In recent years, the state has issued a series of policies related to tax and fee reduction. The promulgation and implementation of these policies are of great significance for the transformation and upgrading of micro-enterprises and have a profound impact. Especially in the context of the global manufacturing...
Proceedings Article

The Influence of Perceived Value to Purchase Intention: Evidence of Maliqa Product in PT. Alghaniy Faza Utama

Pajar Machmud, Agus Rahayu, Lili Adi Wibowo, Heny Hendrayati
Today’s consumers are more thorough and selective before making a purchase. Today’s consumer behavior is more “demanding” and quickly moves to other providers because they can easily make comparisons from the internet. Consumer Perceived Value is vital to compete with other competitors. The purpose of...
Proceedings Article

Analysis of BYD’s Business Model and Future Development Prospects

Yundi Gao
This paper uses PEST analysis and SWOT analysis to explore the macro environment and development prospects of BYD in the Chinese market. The study found that BYD has clear advantages in terms of price and business scope, but technological innovation and sales channels are areas that BYD needs to focus...
Proceedings Article

Analysis of the Ability of The Village Government Apparatus in Managing Village Fund Allocation (Add) in Tugumulyo Village Lempuing Subdistrict Ogan Komering Ilir Regency

Ariandes Ilhamsyah, Erni Zuhriyati
Through LAW No. 6/2014 concerning the village, the village now is not just an extension of the government’s policy on it but has autonomy itself. The village has the authority to regulate and manage the interests of its citizens in all aspects including the service (public good), settings (public regulation),...
Proceedings Article

Embracing Sustainability: The Evolution of Conventional Banking through Green Banking Initiatives

T. C. Catherin, C. L. Jeba Melvin
In India, the banking sector wields substantial influence over various industries and plays a pivotal role in the country's economic and monetary progress. Recently, there has been a growing emphasis on environmental consciousness and ethical social responsibility within banking practices, leading...
Proceedings Article

Research on Fund Product Recommendation Based on Investor Profiles

Kui Fu, Zhilin Li
In the field of fund product recommendation research, there has been limited study on investor profiling and personalized recommendation, overlooking the significant value of investors' multidimensional characteristics in influencing fund product selection. To address the issue of individual investors'...
Proceedings Article

Estimation of Carbon Emissions from Changsha Tourism and Analysis of Influencing Factors

Yujie Zhang, Hongjia Wang, Xuan Tang
Based on the data of Changsha City from 2002 to 2019, this paper applies the carbon footprint method to six aspects of tourism transportation, tourism accommodation, tourism catering, etc., and finally sums them up to get the total carbon emission valuation, and then analyzes the influencing factors...
Proceedings Article

Michelin-McDonald’s Mode: Applying Mass Customization in Chinese Catering Industry

Xingjian Ren
With the progress of the times, both people’s requirements for food diversity and catering companies’ needs for cost control are increasing. Therefore, the catering industry in China faces challenges and needs improvements in its management and business model. With the help of mathematical simulation,...
Proceedings Article

How to Build National Health Insurance: Ethical Views from Several Countries

Bintang Mukhammad Burhanudin Akbar, Koesmawan
Health is an important part that plays a significant role in the security and safety of a nation. The basic concept of the National Health Insurance is an effort to guarantee the financing of health services with a specific scheme. One way to get input in formulating strategies is to study models from...
Proceedings Article

Work-Family Conflict, Emotional Intelligence, Work-Life Balance, and Employee Performance

Dellia Mila Vernia, Syamsul Hadi Senen
The purpose of this study is to research and evaluate work-life balance as a mediator between work-family conflicts, emotional intelligence, and employee performance. Employees were polled and interviewed to gather data. The study used PLS and structural equation modeling to examine the aforementioned...
Proceedings Article

Study on Performance Evaluation Model and Index Systems of Administrative Service Centers

Shuo Yang, Han Li, Li-Li Cao
In this paper, we analyzed the status quo and existing problems of performance evaluation. Using KPI index design method, we constructed a performance evaluation model of administrative service according to the layers of administrative service activities. Such work has laid a foundation for putting theoretical...
Proceedings Article

Identification of The Problems Faced by Madrasahs in Response to Institutional Change

Supa'at Supa'at
Within form and its current status, the existence of madrasah actually has passed a long history in struggling for the recognition and equality. National Education System Act No. 2 of 1989 and Act No. 20 of 2003 are the basic policy which decided by the g
Proceedings Article

Study on the Economic Applicability of Urban Environmentally Sustainable Development Policy

Hongxiong Yang, Xin Chen
In recent years, China's economy has developed rapidly, the process of urbanization has progressed steadily, the urban and rural infrastructure has been improving day by day, and people's living standards have been significantly improved. But behind the huge economic achievements are resource consumption...
Proceedings Article

Research on the Employment-oriented Talent Training Model Reform in University

Shanshan Sun
Colleges and universities should aim at meeting the needs of the society, take the training technology application ability as the main line to build the knowledge, ability, quality structure and training mode in higher education. “Employment-oriented" means that the talent training of colleges and universities...
Proceedings Article

"Fengqiao Experience" and the Innovative Path of Grass-roots Social Governance From the Perspective of "the Integration of Three Governance"

Jingrong Tan
Grass-roots social governance is the foundation of national governance."Fengqiao Experience" provides innovative ways for grass-roots social governance. Through field investigation and in-depth interview, the author summarizes the innovation and development of "the Integration of Three Governance" in...
Proceedings Article

Communication of Scientific and Technological Systems with Regional Innovative Processes

Illia Morhachov, Iryna Buzko, Ievgen Ovcharenko, Natalia Tkachenko
The aim of the work is to clarify the interconnection of the regional concentration of innovation activity of economic entities with the regional concentration of scientific and technical systems in Ukraine. The scientific and technical systems of Ukraine are the infrastructure of innovation and investment...
Proceedings Article

Cultivation Path of Craftsmanship Spirit for Transformation and Upgrading Process in Manufacturing Industry

Lei Zhong, Qian Rong
Manufacturing industry has become an important criterion for measuring a country's overall national strength and international competitiveness. However, in the current view, China is a manufacturer of quantity rather than a manufacturer of quality. In order to change this situation, it is necessary to...
Proceedings Article

Challenges and perspectives of Volgograd Region place marketing in light of FIFA World Cup Russia 2018?"?

Anna Lavrentyeva, Sergey Kuzmin, Pavel Timachev
The article presents importance of elaborating a host-city long-term development plan is required to reach synergies from the efforts of all concerned and raise solid investments as a result of complex approach to studying impact of large-scale sports events on social and economic development of the...
Proceedings Article

Reconstruction of Humanism Accomplishment Education of Technological Innovative Talents in Chinese Universities' Double First Class

Xue-Ting Li, Qing-Qing Li, Jun Yang
The humanism accomplishment of technological innovative talents is the soul of the survival and development of first-class universities, but it has been neglected in China for quite a long time. Now, China's "double first class" strategy has injected new connotation and provided new opportunities for...
Proceedings Article

Guide to Success: Foreign Experience and Enlightenment of Rural Revitalization Strategy Taking France as an Example

Li Guangsheng
The strategy of rural revitalization proposed by the 19th National Congress of the Communist Party of China pointed out the direction for the work of “agriculture, rural areas and farmers” in the current and future period, and also draw a clear road map for the future development of China's agricultural...
Proceedings Article

The Effect of Marketing Mix on Satisfaction and Its Impact on Hotel Customer Loyalty in Pekanbaru-Riau

Arizal N, Wita Dwika Listihana, Nofrizal Nofrizal
The purpose of this study to test and analyze empirically the influence of Quality Service to satisfaction and its impact on customer loyalty hotel in Pekanbaru City. Organization and Service Company in its operation is determined is the quality of the services it produces where the quality of these...
Proceedings Article

Research and Application of Dynamic Risk Analysis Model for Zhejiang Hazardous Chemical Production Enterprise

Sanqiang Chen, Jianmiao Zhu, Fengmei Ye
Zhejiang is a major province for the production and consumption of hazardous chemicals. Chemical industry safety accidents in Zhejiang province since 12th Five-Year Plan were analyzed and a dynamic risk assessment model for chemical enterprises was proposed. Some risk factors, such as the attributes...
Proceedings Article

The exploration of Problems and Reflections in the Japanese Literature Teaching

Rizhong Shen
Japanese classroom teaching is an important position to improve students' interest in learning Japanese literature and the key to improving the quality of Japanese literature. How teachers teach in the classroom, how students learn in class, has been an important issue for researchers to explore. In...
Proceedings Article

Comparative Analysis on Shoelace Tools Type Magnetic Sholeace and Silicone Shoelace (Case Study: Urban Societies In Early Adult Stages Of Development)

Hammam Faqieh Azzuhdy, Mr. Muchlis
The type of strappy/lace-up shoes have a quite large market range up to nowadays. Along with its high mobility as well as supported by the convenience that it is offered to users, sometimes users enforce or modify the usefulness of shoes itself. Usually this occurs frequently on users within the age...
Proceedings Article

Parameter Optimization of Effective Development of Egg Producing Poultry Farm

E. Vorontsova, A. Pashuta, R. Podkolzin, T. Chastukhina
Nowadays, the strategic task for poultry farming in Russia is the expanded reproduction and intensive development of the industry based on its import substitution. A significant role in increasing production volumes of poultry products belongs to specialized poultry enterprises, taking into account the...
Proceedings Article

Krasnodar Agglomeration as a Project: Political and Administrative Development Resources

Alexey Kolba, Maria Tereshina, Laura Shpiro
In the article, the authors study the possibility of applying a design approach to managing the development of an agglomeration. They identify the main structural elements of the agglomeration as an object of project management, as well as target principles and main management tasks. Using the example...
Proceedings Article

Theoretical Basis of Studying the Information Space

T.A. Selishcheva, S.A. Dyatlov, S.A. Asalhanova, T.G. Romanova, A.V. Potapenko
The article is devoted to the study of the development of the digital economy and the formation of a single national information space in Russia. The article discusses approaches to defining the concept and structure of the information space. The problems of heterogeneity of the information space in...
Proceedings Article

The Effect of Customer Experience and Service Quality on Satisfaction in Increasing Loyalty

Endang Tjahjaningsih, Suzy Widyasari, Ali Maskur, Lingga Kusuma
Customer experience and service quality are several factors that can affect satisfaction and have the impact on loyalty. The aim of this study was to investigate whether customer experience and service quality influence satisfaction and impact loyalty or not. The sample of this study was 104 customers...
Proceedings Article

Effects of Internal Control on Dual Innovation and Business Performance Based on China’s Information Technology Industry During 2016 - 2019

Na Li, Xiaohong Wang
Take China’s information technology enterprises with innovation characteristics from 2016 to 2019 as the research samples, this paper empirically explores the relationship between internal control, dual innovation and business performance. The research concludes that internal control is positively correlated...
Proceedings Article

Facing the New Challenges in Higher Education

Salniza Md. Salleh, Abdul Shukor Shamsudin, Siti Noratisah Mohd Nafi, Selvan Perumal
Parallel with global changes, Malaysia higher education segment has shifted and sprouted notably. As of the effort, since then, the government has taken some initiatives to stimulate the enrolment of international students in Malaysia. However, Covid 19 outbreak has disrupted not only the public health,...
Proceedings Article

University Merger (Systematic Literature Review)

Arum Arupi Kusnindar, Aditia Yudis Puspitasar, Dewi Mariam Widiniarsih
Merger is one of the strategic steps to gain competitive advantage in university development. Merger is a form of collaboration and synergy between one institution and another. The theme of the merger has also been discussed in articles published on Scopus or Google Scholar. This article does the mapping...
Proceedings Article

Forecasts on Best Investment Portfolio for Healthcare Companies Based on ARIMA and GARCH Models

He Gong, Rei Hong, Zhuoran Li
Healthcare stocks have increased due to the testing and treatment costs and many other factors caused by the COVID-19 pandemic since 2020. This paper constructs portfolios to minimize the risk and maximize the returns of healthcare stocks. Moreover, to enhance the performance of the initial portfolio,...
Proceedings Article

Self-regulation and Learning Outputs of Filipino MOOC Learners

Junard Duterte, Gilbert Importante
During the coronavirus pandemic, scholars study how learners pursue lifelong learning in open and distance education since few studies investigate this issue. This study aims to discover a learning model that would increase the students’ online learning engagement and course completion in Massive Open...
Proceedings Article

A Study of College- Enterprise Cooperative Major Teaching Model and SPSS Teaching Effect Analysis

Jun Liu, Xiao-Qiu Yao
It is a major issue for independent colleges to foster eligible applied technique-oriented professionals accepted by the society. The paper studies the cooperation of college and enterprises in computer science and technology major and its effect. By exploring the teaching planning, course setting and...
Proceedings Article

The Analysis of Digital Marketing among SMEs in Chaozhou City

Caiyong Zhuang, Shanwei Lin, Fu Lin
With the growing importance of digital marketing among companies, it is essential for the companies, especially the SMEs, to take a proactive approach in utilizing the digital marketing channels. The purpose of this essay is to investigate SMEs' digital marketing usage in Chaozhou and to provide recommendations...
Proceedings Article

Analysis on Copy Clothing in China

Yuanmei Zhang, Hongli Zhang
This paper researches a serious social question about copy clothing in China. First, we analyze the present situation of copy clothing. Second, we analyze the characteristics and the inevitability of copy clothing. We find out the most important element of copy clothing is the relationship between the...
Proceedings Article

The synthesis and Electrochemical Properties of LiNi1/3Co1/3Mn1/3O2 Cathode Materials by a Co-precipitation Method

Fang Du, Liangfu Peng
The layered LiNi1/3Co1/3Mn1/3O2 cathode material was synthesized Using carbonate co-precipitation. During the preparation of precursors, the reaction conditions have great influence on the morphology, dispersion, uniformity of precursors, and therefore affect the electrochemical properties of cathode...
Proceedings Article

About Group Psychology and Team-building Theory Application in College Student Association Management

Hong-Mei Wang, Hong-Ying Deng
Community college students as "second class" students taught in an important position and growth is to develop teamwork students, improve the overall quality of an important carrier of the students. But for community college students practical management process because there are many objective factors...
Proceedings Article

Process Modeling of Realization of Regional Socio-economic Policy

I.V. Zadorozhneva
The features and scientific-methodological basis of the process approach to management and its introduction to improve the effectiveness of regional policy are described in the article. Process model "As Is" of implementation of socio-economic policy of a region in Russia is constructed. This model reflects...
Proceedings Article

Financial means of life assurers in a digital economy

T.D. Odinokova
The basis of the creation and circulation of any financial instrument (deposit, credit, securities, insurance, etc.) is the demand of the population. Meeting the needs of the population with the help of a certain financial instrument will influence public stable development and the success of the financial...
Proceedings Article

Conceptual bases of the using of the international standards in accounting and internal audit of leasing operations

Natalia Balashova, Spartak Vardanyan, Lyudmila Khoruzhy, Elena Tokareva, Olga Goncharova
The paper highlights the issues related to the validity and appropriateness of the using of the international standards in the processes of accounting and internal audit of the leasing operations. The problem, the results of which are presented in this article, is that due to the changes in the Russian...
Proceedings Article

The Dilemma and Countermeasure of Technology Application of State-run Nursing Home Facing Smart Endowment

Xinyan Zou
Smart endowment does not necessarily bring low cost and high efficiency to state-run nursing home. Based on the theory of "technology enactment framework", this paper analyses the following dilemmas in technology enactment of state-run nursing home: insufficient utilization of information technology,...
Proceedings Article

Analysis of the Influence of New Accounting Standards on Enterprise Financial Accounting

Lin Wang
In order to occupy a place in the fierce competition environment of market economy, enterprises need to improve their management ability through optimizing their own management system, realize the reasonable allocation of various resources, make enterprises more stable and efficient in the development...
Proceedings Article

Post-crisis performance of Bulgarian machinery industry

Paskal Zhelev
The Global Recession influenced negatively the Bulgarian machine building, which is an industry with high export orientation largely dependent on foreign markets for selling its products. The aim of the paper is to review what changes have happened in the last 10 years in Bulgaria’s machinery branch...
Proceedings Article

Research on the Status Quo and Optimization Strategy of China's Innovative Financial Resources Allocation

Chao Zeng, Yi Zhou
Resource allocation is the process of selecting, arranging, and matching scarce resources between various possible uses for optimal efficiency. Innovative financial resources refer to the financial resources of all aspects invested in innovation activities. In the current innovation activities, high...
Proceedings Article

The Current Situation and Countermeasures of Mandarin Education in Northern Thailand under the “Belt& Road” Initiative

Zhixiang Xie
China has made remarkable achievements on Mandarin promotion during last decades all over the world, especially in Northern Thailand. Nevertheless Mandarin education faces challenges and obstacles in the context of Belt & Road initiative. Several countermeasures should be adopted to tackle the problems...
Proceedings Article

The Effect Of Education And Training (Total) On Education: Performance Through Education Competency With Organization Support As Variable Moderating On School Country Police (Spn) Polda Sumut

Suhana Sinaga, Sitti Raha Agoes Salim, Yeni Absah
Education and training can not be separated to create an environment where educators can improve their skills, knowledge and attitudes to help the organization achieve its goals. In other words it helps educators to grow.The purpose of this study is to determine the effect of Educator Training on Educators'...
Proceedings Article

Package Task Model in Public Packet Mode

Zhuang Rong
In recent years, with the large-scale emergence of mobile Internet applications, enterprises have adopted self-service crowdsourcing platform based on mobile Internet to make business inspection and information collection by using network resources. Combined with the location of multiple tasks in real...
Proceedings Article

Study of the Effect of “Qigong” on the Functional State of Cardiorespiratory System of School Children

N.Yu. Tarabrina, Yu.V. Kraev, A.I. Tikhonov
The development of new effective methods of physical education of junior schoolchildren and search of combinations of instruments and methods of training, contributing to the increase interest to physical education lessons, activation of motor activity in the lesson, the integrated development of motor...
Proceedings Article

Exploration and Research on Outstanding Talents Training Mode of New Business in Higher Vocational Education under the Production and Education Integration Background

Xin Jin, Xuesong Zhang, Qiuhong Liu, Ge Jin
In recent years, China’s vocational education has ushered in a “golden period”. The high attention from State to vocational education signal a new stage in China's vocational education reform and development. The National Vocational Education Reform Implementation Plan blew the horn of all-round reform...
Proceedings Article

Educational Methodical Activity in the University: Simulation and Economics

S Shcherbakov, N Aruchidi, E Veretennikova, N Saveleva
The universities in Russian Federation are now in the transition process to competence approach usage. Federal State Educational Standards are used to guarantee appropriate level of university graduates competence. To achieve this goals a great methodical activity is needed. A complex set of educational...
Proceedings Article

Determination of Prices for Services in Online Marketing in Vkontakte Social Network

A.V. Plotnikov
The paper reveals the issues of the Internet presence of companies in the market as an inevitable part of marketing communication at the present stage of economic and technological development. We consider e-commerce, its features and prospects in social networks. The practical part of the work determines...
Proceedings Article

Deradicalization of Religion Understanding Among Senior High School Students in Metro City, Lampung Province, Indonesia

Imam Mustofa, Muhammad Roy Purwanto, Tamyiz Mukharram
This paper tries to look at the de-radicalization activities carried out by Senior High Schools in the Metro City of Lampung Province, Indonesia. Allegedly there are certain Islamic educational institutions that teach both fundamentalism and radicalism.for this reason, educational institutions are very...
Proceedings Article

Capital Turnover of Chinese Enterprises with Other Countries

Yi Sun
This paper analyzes the overall foreign trade situation of China and the trade situation of the United States and Japan, two of China’s largest trading partners, and then predicts the challenges faced by China’s foreign trade and China’s future trade countermeasures. The paper introduces China’s foreign...
Proceedings Article

Development of Reverse Logistics in the Tourist Industry as a Factor of Sustainability of Territory Development

Olga Pliska, Elena Ivlieva, Irina Sofronova
The paper considers the issue of stable tourist industry. In this respect the authors define and analyze provisions of reverse logistics in this sphere. Analysis method is used to construct logic scheme and quantify generic feature, generic concept, form of functioning of content and system quality of...
Proceedings Article

The Role of Social Media in Enhancing Business Performance

Lydiawati Soelaiman, Sanny Ekawati
Today, internet technology and social media has become a common practice for businessmen. Social media usage has now become a trend and is the most popular digital platform due to its low cost and minimum technical requirements. Social media is not only used by companies as a marketing medium, but also...
Proceedings Article

Study on the Legal Regulation of Multinational Corporations on Environmental Human Rights

Yakun An
As international exchanges become more frequent and the global economy develops rapidly, more and more multinational companies are setting up factories in China to expand their scale or scope. The establishment of factories in China to expand their scale or scope comes with the consequent damage to the...
Proceedings Article

Social Media Influence and Political Activism: A Literature Review and Research Agenda

Sipnarong Kanchnawongpaisan, Waiphot Kulachai
This study aims to examine the influence of social media and political activism. In summary, the researcher found that social media is all around, giving people who can occupy a lot of media space, always has an advantage, especially the dominance of political ideas and decision-making according to the...
Proceedings Article

The Current Situation, Analysis and Exploration on the Needs of Data Sharing among Government Departments Based on the Empirical Study of Y city

Chongzhao Li, Haiping Qu
In the era of big data, it is a key standard to measure the capacity of government management as to whether a government can manage and use data effectively and improve the level of data management and services . The paper takes 66 municipal government departments as study object, analyzes the key problems...
Proceedings Article

Analysis on article 15 of China accession protocol after expiration

Yan Yang
In 2017, with the expiration of Article 15 in China's accession to the World Trade Organization (WTO), the issue of China's full market economy status has received significant attention from public and government. This paper makes an objective interpretation of the content about Article 15 in Protocol...
Proceedings Article

Managing Local Resources to Improve Community Empowerment and Reduce Poverty

A. Wahyuningsih, Husnah
This study aimed to build a model describing the relationships among local resources management strategy, community empowerment and poverty alleviation. This is a conceptual paper describing a key role of local resources to improve the skill of local community which lead to reduce poverty. Well managed...
Proceedings Article

The Study of the Regulation of "Car-Renting Under Network" From The Perspective of Information Display Mechanism

Pei Shang, Jinjing Li
Rapidly developed car-renting based on the network greatly changed the industry, which arises challenges to traditional taxi industry regulatory agencies. This article first analysis the similarities and differences of them from the perspective of information display mechanism. The paper points out that...
Proceedings Article

Professional Training of Engineers on the Basis of an Integrative Approach

A. V. Leifa, T. V. Khaletskaya
The article discusses the realization of an integrative approach in the professional training of future engineers to work at the Ground-based Outer Space Infrastructure Operations Center “Vostochny spaceport”. There were identified interdisciplinary links forming the basis of professional training of...
Proceedings Article

Prospects for the spatial organization of the regional

E.G. Efimova
The article is devoted to the spatial organization of the regional professional education system under new economic conditions: digitalization processes, new industrialization, the beginning of the information era, etc. The factors of the functioning and development of the regional system of professional...
Proceedings Article

Research on the Connotation, Characteristics, and Function of Industrial Innovation Ecosystem

Xuejia Li, Yiru Li, Hongjian Yu
The innovation ecosystem is a new innovation paradigm and innovation mechanism for adapting to the contemporary competitive environment, which has caused extensive discussion among many scholars. Based on the previous literature, this paper combs the relevant concept connotation of industrial innovation...
Proceedings Article

The Price Fluctuations in the Regional Agricultural Markets and Their Effect on Agricultural Production Planning

Galina V. Golikova, Natalia V. Shishkina, Natalia V. Golikova, Tatiana V. Sabetova, Lilija V. Smarchkova
The article is devoted to the formation of prices for certain agricultural products and its consideration in planning. The authors note that the food and food raw material market can be regarded as an ordinary commodity market, but with some specific features. One of these features is a significant time...
Proceedings Article

Information Society Through the Prism of Language and Culture

N.N. Goncharova
The article defines stages of development of information technologies sublanguage, its functions and a place in the system of the national language. The modern stage is marked by wide penetration of special vocabulary of information technologies sublanguage in all strata of the Russian language, both...
Proceedings Article

Ensuring the Sustainable Development of Hotel Establishments by Improving the Service Quality

M.V. Kobyak, S.S. Skobkin, Aghiad Makhlouf, George Jarrouj
This article discusses the concept of sustainable development of hotel enterprises and methods to ensure it by improving the quality of hotel services. This research work is very relevant, since at present much attention is paid to the sustainable development of tourism and hotel enterprises, since sustainable...
Proceedings Article

The Influence of Leverage, Cash Flow, Tax, R & D, Economic Growth and Inflation on the Financial Distress in the Sub-Sector of Property and Real Estate Companies

Khirstina Curry
This study aims to estimate and analyse the influence of leverage, cash flow, tax, R&D, economic growth, and inflation on financial distress in the property and real estate companies’ sub-sector. The first four attributes form the internal factors of the company, while the remaining is external with...
Proceedings Article

Design and Empirical Research on Hierarchical Settlement Model of Individual Customers

Pengfei li
Personal deposit has the characteristics of large scale, high stability and low cost. The settlement research of personal deposit is the focus of bank settlement optimization. Through the empirical study, it is found that there is a hierarchical trend in the results of personal deposit in H branch of...
Proceedings Article

Debt Effects on Profitability

Jiaen Zhang, Jiarun Hu, Qian Luo
To better understand the impact of debt ratio on the profitability of all the companies of S&P 500, and the role of tax rate, this research paper discusses not only those mentioned but also summaries them by combing relevant literatures. And we will conduct two regression models to test our theory,...
Proceedings Article

Digital Capital as a Basis for the Development of the Economy in Modern Time and Principles of the Digitalization

M.D. Magomedov, O.V. Karabanova, V.A. Dikikh
The article presents an analysis of economic processes at the present stage. The formation of economic structures has always been conditioned by some significant event, scientific discovery, catalyst of progress. Technological stages, formed since 1970, have already been formed by combining the material...
Proceedings Article

Governance Structure, Tax Avoidance, and Firm Value

Yenni Mangoting, Cecilia Gunadi, Feren Priscilia Dinata Tobing, Olivia Ariyanto Putri
This study aims to determine the effect of good corporate governance with board size indicators, board diversity, independent commissioners, and audit committee on the firm value. Tax avoidance was also tested as mediation in Good Corporate Governance and firm value relationship. We used 132 publicly...