Advances in Economics, Business and Management Research

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16624 articles
Proceedings Article

(paper withdrawn) Signaling Theory Embedded in the Throughput Model to Examine the Governance of How External Auditors Rely on Internal Audit Function

Waymond Rodgers, Ibrahim Albawwat
This study examines the governance of how external auditors (EAs) rely on internal audit function (IAF) from a new perspective. We use Signaling Theory embedded in a Throughput Model to trace the sub-processes of different stages of the reliance decision. We consider the last revision made to the International...
Proceedings Article

The Analysis of Indicators of Long-Term Prosperity Companies from Automotive Based on Predictive Finance Indicators

Hana Scholleová
Automotive industry in the Czech Republic is important and highly monitored. The reason for this is mainly the fact that the automotive industry contributes significantly to the formation of GDP, according to Ministry of Industry and Trade (MIT, 2015) 15% long-term profit is made in the automotive sector....
Proceedings Article

The Use of the Square of Opposition in Accountant's Professional Judgement

Viatcheslav Y. Sokolov
This paper reviews the possibility of using the methods of formal logic in the professional judgements taken by accountants, and in accounting regulations as a special type of professional judgements made on behalf of the entire accounting community. It contemplates the possibility and the process of...
Proceedings Article

Financial Performance of Czech Sugar Refineries: Case Study Testing the Post-Crisis Period 2010-2013

Jiří Strouhal, Petra Štamfestová
The main purpose of this paper is to evaluate and compare a financial performance of Czech sugar refineries within a period 2010-2013. Due to the availability of financial statements for the requested periods were analysed following public limited companies - Cukrovar Vrb tky, Tereos TTD, Litovelsk ...
Proceedings Article

Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting

Daisuke Suzuki, Junpei Yamada
This study addresses the case of Toshiba's fraudulent accounting in 2015 and examines its implications for setting accounting standards while considering the linkage between theory and practice. If this case is not an isolated case, then what is the problem with the existing accounting standards? The...
Proceedings Article

Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016

Anna Szychta, Justyna Dobroszek
Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting...
Proceedings Article

Application of Benford's Law for Fraud Detection in Financial Statements: Theoretical Review

Mihkel Tammaru, Lehte Alver
External auditors' ability to detect profit manipulations in the financial statements is limited. Non conformity with Benford's law gives indication of the risk that a data set contains fraud, but it does not give information which items are manipulated. Knowing profit and other financial targets set...
Proceedings Article

Conception and Periodisation of Fraud Models: Theoretical Review

Maria Vassiljev, Lehte Alver
The issue of fraud is topical in every country and for every type of organization, regardless of the continent or the part of the world. Getting involved into a fraud scandal, the future reputation becomes doubtful from the potential investors' and customers' point of view. Many authors have discussed...
Proceedings Article

From Craft to Institution: Institutional Analysis and the Medieval Accounting History

Olga Volkova
This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two-step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above...
Proceedings Article

Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation

Genrietta Soboleva, Sofya Soboleva, Dina Lvova
It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents...
Proceedings Article

[WITHDRAWN]On Development of Tourist Resources of Ancient Villages and Towns in Fuzhou, Jiangxi Province

Wenping Xiong
Fuzhou City in Jiangxi Province boasts rich tourist resources of ancient villages and towns of high level and in large number, but such an advantage is yet to be transferred into the advantage in tourist economy. Starting with analyzing the features of tourist resources of ancient villages and towns...
Proceedings Article

Analysis on the Preference Scale of Inbound Tourism Market in Fujian

Tong Yu
Based on the data of inbound tourism in Fujian from 2006 to 2015, we analyze the preference scale of the inbound tourist market in Fujian. The research results show that the most important inbound tourist market in Fujian is the United States, Singapore and Malaysia, the difference of the preference...
Proceedings Article

Measure and Manage the Dynamic risk of Commodity Futures Market Based on CAViaR

Zeng-yu Fu, Hu-wei Wen
Under the background of OBOR strategic, commodities futures market of China meet new opportunity. It benefits the internationalization of China's futures market and enhances the commodity pricing power that we can management the market risk. By taking the typical industrial and agricultural commodities...
Proceedings Article

The Application of Microwave Technology in Chemistry and Chemical Engineering

Yunshen Zhang
Microwave can promote the chemical reaction, which has great influence on the chemical reaction process. It has been widely concerned by its unique advantages. Microwave technology can be used in organic synthesis, material synthesis, sample analysis, waste water treatment and other fields, the technology...
Proceedings Article

Study on Integrative Development of Regional Tourism of Nanchang-Fuzhou

Wenping Xiong
This paper analyzes the problems existing in promotion of integrative development of Nanchang-Fuzhou based on the advantage conditions of exploring tourism integration of Nanchang- Fuzhou and proposes countermeasures for integrative development of Nanchang-Fuzhou.
Proceedings Article

New Application Technology University under the Background of the Development Trend of Private Colleges University-Enterprise Cooperation-- take a University in Shanghai Example

Yuanjun Sun
With the deepening of China's reform and opening up and the continuous improvement of people's living standard, people more and more high to the requirement of education. According to China's medium and long-term education development request, under the background of new situation and new application...
Proceedings Article

Problems and Countermeasures Research on Development of Fuzhou's Cultural Tourism Resources

Wenping Xiong
Culture is the soul of tourism. As a famous "hometown of gifted scholars", Fuzhou has cultivated a galaxy of eminent persons in history and abundant cultural tourism resources. It can make people rich and protect the ecology to build the cultural tourism industry into a pillar industry of Fuzhou. On...
Proceedings Article

Research Status and Working Mechanism of the Concrete Expanded-Plates Pile under Horizontal Load

Yongmei Qian, Yuhui Zhang, Jie Wang, Ruozhu Wang
The concrete expanded-plate pile (the CEP pile) has special construction of the pile body, which makes the pile have higher bearing capacity by addition of bearing extruded-expanded-plate. By research it is shown that there are many factors to affect the bearing capacity of the single pile of the CEP...
Proceedings Article

Study on Mixing Technology of Buton Rock Asphalt Modified HMA

Qingqing Lu
Buton Rock Asphalt, as a natural asphalt modifier, can be easily dissolved in matrix bitumen, which improves high temperature performance water stability performance and anti-aging performance of asphalt mixture greatly, and lead to the simple production process and easy promotion. However dry mixing...
Proceedings Article

Analysis of the influence of shield construction on the surrounding ground surface settlement

Bing Li, Fengying Ji
Based on the background of a double line shield tunnel in Shenyang metro, the construction process of double line shield is simulated by using the finite element analysis software of GTS Midas. The change course of ground surface settlement during construction and the influence of the physical and mechanical...
Proceedings Article

Engineering practices of deodorization for odor in urban sewage treatment plants in China

Jiancheng Liang, Guanwen Cheng, Haopin Feng
As to the publishing of "13th Five-Year" Environmental Planning whose core is improving the quality of the environment. So the deodorization of odor in urban sewage treatment plants has become an important part of their comprehensive upgrading and transformation in China. It can be seen that the technology...
Proceedings Article

Numerical Method of Elastodynamic Equation with Curvilinear grid

Liquan Wang, Donghua Chen
For the cross sectional profile of axisymmetric body with curve, the numerical solution of elastodynamic equation is difficult in cylindrical coordinates. In order to realize the dynamic simulation of axisymmetric body with curve cross section, based on the Lax-Wendroff differential theory, a numerical...
Proceedings Article

The Corrected Calculation for the Sediment Discharge Based on the Copula Function

Xue Wang, Yu Li
Some problems including complex calculation methods and parameter calibration difficulties exist in the current corrected calculation of the sediment discharge. A new method based on the copula function was proposed in this paper to solve them. The results show that the proposed method can improve the...
Proceedings Article

The Small Town Endowment Plan in The Coordinated Development of Beijing-Tianjin-Hebei View:Shunping County in Hebei Province Example

Shuai Li, Hongwei Li
In the face of ageing population and coordinated development strategy of the Beijing-Tianjin-Hebei region, Beijing-Tianjin-Hebei region endowment development of small town exists the following problems: endowment mode single, existing polarization between regions, low level of endowment services, inadequate...
Proceedings Article

BIM-Based Employment Guarantee mode for Migrant Workers in Chinese Construction Industry

Pengcheng Pan, Xiaojie Peng, Wei He
Based on information sharing idea, BIM (Building Information Modeling) technology had been widely used in construction industry. Employment Guarantee for Migrant Workers is hot topic in Chinese construction industry. There were few articles focus on using BIM to solve the Employment Guarantee problem....
Proceedings Article

Analysis Causes of and Solutions for Urban Water Logging in Shijiazhuang

Qiangqiang Li, Hongwei Li
Urban water logging has caused loss of life, injuries of personnel, and economic loss in many large and medium sized cities in recent years. This paper, to provide more solutions for urban waterlogging prevention and control in China, takes Shijiazhuang as its research object; concludes the causes of...
Proceedings Article

Freight Information Matching Based on Quantum Evolutionary Algorithm

Xiangwei Mu, Yan Chen, Haixia Zhao
In order to improve the efficiency of freight vehicle and cargo matching, a mathematical model was established, which describes target and the related constraints, and quantum evolutionary algorithm was proposed to solve this matching problem. In the experiment, improved quantum evolutionary algorithm...
Proceedings Article

Control Strategy Research and Application Based on the Impact Analysis of PFC to AGC

Jun Li, Suhong Chen, Hui Zhang, Xun Zhang, Chaofeng Wu
With the rapid development of ultra-high voltage grid and interconnections of regional power network, it brings adverse influence on frequency control of the power system. The stability of power grid frequency mainly depends on primary frequency compensation (PFC) and automatic power generation control...
Proceedings Article

An Open-Source Solution of Business Intelligence in China Railway Passenger Transportation Decision Support

Jianxiong Wang, Nan Wang
An Open-Source solution based on Pentaho is described in this paper for constructing railway passenger transport marketing assistant decision system as alternative of commercial software, solving the problem of being lack of user custom properties, which will save project costs, and has good expansibility.Furthermore,...
Proceedings Article

Research on Fault Diagnosis Method of Aircraft Engine on Basis of Data Classification Prediction

Jiangwei Hao, Bin Lu
.In this article, we introduced the classification and prediction algorithm of data mining into aircraft engine fault diagnosis, then analysis and compare the Random Forest algorithm and Neural Network algorithm.The simulation of these algorithms and experimental results show that the two methods have...
Proceedings Article

A Study on the Importance of Setting up Finance Courses in School of Economics and Management

Wenbin Xu, Jing Sun
Recent year, school of economics and management or school of business in many universities discuss in-depth about the necessity and importance of setting up finance courses. Especially for non-economics majors in school of economics and management or school of business, whether finance courses should...
Proceedings Article

The Rebelling Character on Sister Carrie from Theodore Dreiser

Yan Liu
At the end of the nineteenth century comes a generation of Naturalism writers whose ideas and consciousness focus on the workings of the universe and the society's disorders, and they also like to have the harsher insight into the reality, especially the distinctive rebelling traits on Sister Carrie...
Proceedings Article

The Research and Practice of Electrical Engineering and Its Automation Professional Course System for the View of Macroengineering

Xin Yao, Zailin Yao
With the progress of The Times, thought the increasing numbers of colleges and universities attach great importance to the cultivation of talents, the essential issue of many colleges and universities is how to orientedly cultivate practical personnel according to the social requisition. This is also...
Proceedings Article

The Exploration of "3T" Mode in the Application Ability Training of MCU

Mudan Zhou
MCU application capability is an important skill that applied undergraduate of electronic information college students must master. This paper explores the feasibility and effectiveness of "3T"mode for the cultivation of applied talents, with application-oriented personnel training as the goal and effective...
Proceedings Article

Analyses of the Cultural Differences in Chinese and American Cartoon Movies

Tianjuan Zhou
Cultural differences are reflected in various places, such as in cartoon movies. Study on cultural differences may help to learn from the other cultures and to promote and spread the national cultures and values. In the paper, the author mainly analyzes differences between American and Chinese cartoon...
Proceedings Article

Reflection on Club Teaching Model of Public Physical Education in Yan'an University

Xiangle Meng
Using the methods of text analysis, interview and logic analysis, it made a reflection on the club teaching model of public physical education in Yan'an University. The results show that adopting club teaching model in public physical education was in line with the trend of teaching reform and development,...
Proceedings Article

Teaching Research of Mobile Communication Technology and Modern Civilization based on Lecture

Guangchun Gao, Kai Xiong, Jian Fang, Xuanchang Zhou
General education is an important part of higher education in China. General education affects the free comprehensive development of college students. This paper expounds the necessity of the purpose of general education and its implementation. This paper puts forward a teaching method based on the lecture...
Proceedings Article

Chemical Industry with Biomass as Raw Material

Yunshen Zhang
In the current social economic development circumstances, people's daily production and life are increasingly dependent on energy resources. However, because coal, oil and so on are non-renewable resources in real life, in this case, In order to ensure that China can achieve long-term development, we...
Proceedings Article

An Empirical Study of Vocational Collage Students' English Learning Strategies

Haiyan Dai
214 vocational collage students of Tianjin Sino-German Vocational Technical College are surveyed to explore students' English learning strategy and the relationship between learning achievement and English learning strategy. The results showed that memory strategy, form practice strategy and cognitive...
Proceedings Article

The Interactive Study Between Facial Expression and Verbal Language of the Discourse Marker So

Qikun Zheng
This study used a subtitle corpus of American TV drama House of Cards SeasonI, Season and Season to investigate the utilization of discourse marker so and explore the characteristics of facial expressions' changes and the effects of social elements and personal emotions for text cohesion of the discourse...
Proceedings Article

Ownership Structure and Performance in China's listed Logistics Companies

Wei Liu
The ownership structure is the basis of the development of companies, and performance measurement is critical for company to improve incomes. This study has empirically examined the relationship between the ownership structure and firm performance using a balanced panel of listed logistics companies...
Proceedings Article

Comparison of Vocational Education between China and Foreign Countries and Its Enlightenment to China 's Vocational Education

Hongyan Zou, Xiaofeng Yang
The development of vocational colleges in our country is in the critical period from large-scale to characteristic and connotation construction.The paper compares the higher vocational education system of Germany and the other countries, such as the mode of talent training mode, course mode, education...
Proceedings Article

Exploration and Discussion of Design Education Reform under the Context of Social Transformation

Li Wang
Rapid development of the Internet has brought huge changes to commercial modes, lifestyles and social organizations, and also raised new questions for design practices. Traditional design subjects can hardly meet demands of increasingly extensive application fields, nor can they effectively explain new...
Proceedings Article

A Brief Analysis on the Typical Writing Styles of O. Henry

Tong Lu
O. Henry was a well-known American writer in the world literature history. His writing is vivid and he is good at using irony, paronomasia, metaphor, metonymy and exaggeration to make the story full of fun. He is a master of surprising endings, and he usually design story plots dramatically, and makes...
Proceedings Article

(WITHDRAWN]A Study on the Development of Cultural Tourism Resources in Hometown of Wang Anshi

Wenping Xiong
Wang Anshi enjoys worldwide reputation and Fuzhou City is his hometown. Fuzhou should rely on the cultural brand of Wang Anshi and integrate tourist resources in Fuzhou to establish itself into a cultural tourism area of Wang Anshi's hometown, thus transferring the advantage of cultural tourism into...
Proceedings Article

Destruction and Reconstruction of Self --- An Authentic Native Son

Yuying Zhang
As a native son of America, Bigger is a natural product of American society. He does not know where he belongs to, and how to find his way out of his bewilderment. He is a marginal man, and lives between white and black. During his life, Bigger experiences social and cultural destruction of manhood and...
Proceedings Article

Study on Dynamic Model of Metallic Jet Penetration into Soil Based on Compression Theories

Yuling Zhang, Guoqing Liu, Xingyong Gao, Jianwei Zhen
Based on classic theories of soil compression and metallic jet penetration, this paper built a dynamic model of metallic jet penetration into soil, and verified its rationality through tests. The paper applied this model to the theoretical analysis of the process of metallic jet penetration into soil,...
Proceedings Article

Effect of high energy shot peening on electrochemical corrosion resistance of WE43 magnesium alloy

Wen Gao, Shouren Wang, Gaoqi Wang, Jixue Zhou
In order to study the effect of high energy shot peening on electrochemical corrosion resistance of WE43 magnesium alloy, the electrochemical corrosion behavior in 3.5% NaCl solution of WE43 magnesium alloy with different processing duration was investigated. Its cross-sectional microstructure, surface...
Proceedings Article

The Study of Aerobic Membrane Bioreactor Used to Process Low Carbon and Nitrogen Ratio Sewage

F.P. Hu, W.J. Hu, X.J. Peng, B.X. Huang, H.L. Dai
In sewage treatment, the sewage whose carbon and nitrogen(C/N) ratios is less than 8 is defined as low C/N ratio sewage. This study contrasts the treatment effects under different C/N ratios in aerobic membrane bio-reactor. The experiment is performed in the following conditions: Temperature is from...
Proceedings Article

Research on Interpreting Volunteers Practice in Sports Events in Sichuan Ethnic Areas

Yang Ke, Bi Yunhui
Sports events are an important part of China's sports industry, and interpreters are indispensable human resources in large-scale sports events. This paper analyzes and discusses the promotion effect of the participation of students from colleges for nationalities in the practice of interpreting volunteers...
Proceedings Article

Several Views on the Reform of Supervision System in the Context of Anti-corruption in China

Zou Yi
With the continuous promotion of anti-corruption work in China, the loopholes in the current supervision system are increasingly obvious. Aiming to thoroughly change the situation that the legal status in the past is not independent, anti-corruption powers are scattered and the efficiency is low. The...
Proceedings Article

Broad Money Growth, Corporate Innovation Investment and Enterprise Technological Progress

Zhao Yan
Innovation investment and technological progress have always been the focus of academic circles. This study takes A-share listed companies as the research object, and examines the mechanism and effect of broad money growth, innovation investment and technological progress. The results of the study are...
Proceedings Article

Study on NGOs Participating in the Production of Public goods in Anti-poverty

Mao Yaping
This paper proposes to focus anti-poverty funds on the provision of public goods in view of the overall lack of funds for government anti-poverty. Through the introduction and role analysis of NGO organizations, it is proposed to strengthen the cooperation with NGOs in the guidance of the government...
Proceedings Article

Research on the Construction Strategy of Knowledge Management System of JLY Company in Guangzhou City

Xie Baosheng
Knowledge management is the process in which enterprises use their intellectual capital to generate wealth. Having a sound knowledge management system is the key to enterprise development. This paper studies the knowledge management system of JLY Company in Guangzhou, analyzes the problems of insufficient...
Proceedings Article

An Empirical Analysis of the Relationship Between China's Economic Growth and the Stock Market

Zhou Mingwei, Shang Yingchao
This article mainly uses econometric methods such as cointegration tests, variance decomposition to make an empirical study the relationship on the growth of GDP and the stock market. The results show that there is a long-term equilibrium relationship between the growth of GDP and the stock market after...
Proceedings Article

Dilemma of the Cooperation Between University and Enterprise Under the New Media Age and Its Breakthrough Route Taking the Major of Public Relation as an Example

Wang Lu
As the connection of professional education and practical teaching, the cooperation between university and enterprise has become an indispensable beneficial complement of the professional education in universities. However, the cooperation degree and effect after the establishment of cooperation alliance...
Proceedings Article

Research on Brand Cultivation and Management of Tourism Industry Cluster Taking Shaanxi Province as an Example

Liu Xiaoyan
The construction of tourism industry clusters is characterized by strong spatial agglomeration, large resource intensity and strong correlation. It is an inevitable trend of regional tourism industry innovation, internal cooperation, brand building and environmental governance of tourism destinations....
Proceedings Article

Discussion on the Reform of the "North Hankou" International Commodity Exhibition and Trading Center in Wuhan, Hubei Province and Circulation Mode

Zhang Xiaojun
As a new mode of trade circulation industry in Wuhan, "North Hankou" is not only a rising growth pole of regional economic development, but also a special area for the development of Wuhan's open economy. Therefore, it is helpful for Wuhan to build an international trade city and promote Hubei province...
Proceedings Article

Comprehensive Evaluation of Social Sustainable Development in Wumeng Mountain Area Taking Liupanshui as an Example

Ning Baoquan, Shan Zhenpei
Liupanshui is an important member of the Wumeng Mountain contiguous destitute area, so studying its social sustainable development has very important practical significance. This paper firstly gives the comprehensive evaluation index system of social sustainable development of Liupanshui, and then empowers...
Proceedings Article

Research on the Innovation of Residential Property Management Under Internet Thinking

Yang Yan
After years of development, residential property management has shown some drawbacks. Under the background of “Internet plus”, there are some innovative models in property management. How to make better use of Internet thinking and improve the professionalization and modernization level of residential...
Proceedings Article

Investigation and Research on the Influence and Practical Significance of the “Equal Rights for Home Tenants and Owners” Policy A Case Study of Guangzhou City*

Huang Bingchao, Xiao Xiaozhuan, Kong Deyu, Sun Yuechun
The “school district housing” in China’s housing rental market is the main target of scarce educational resources and “education investment”. Guangzhou Municipal Government has taken the lead in promulgating policies to implement “equal rights for home tenants and owners”, and empowered eligible tenants’...
Proceedings Article

Linkage Mechanism of “Internet Plus Targeted Poverty Alleviation” Theoretical Logic and Case Evidence

Xiao Shuxing, Bai Fuchen
Since the implementation of “Internet plus” action plan, exploring how to fully integrate Internet technology with targeted poverty alleviation and guide targeted poverty alleviation to develop towards informatization, intelligence and science and technology is a practical problem that needs to be further...
Proceedings Article

Research on Influence of Supply Chain Transformation on Economic Benefits of Commercial and Trading Enterprises Experience and Evidence from Supply Chain Integration

Zhou Hong
At present, the development mode of commercial and trading enterprises has transformed from internal integration to external integration. It is an important problem to be solved by commercial and trading enterprises and even the theoretical circle as how to coordinate and cooperate with relevant upstream...
Proceedings Article

A Study on the Impact of Mainland Structural Reform on Cross-strait Economic and Trade Exchanges

Xu Yonghui
This paper inspects the effects of structural reforms of the mainland on the cross-strait economic and trade exchanges between 1995 and 2014. The research focuses on four fields: the institutional reform, the reform of the financial sector, the reform of the labor market, and the reform of the trading...
Proceedings Article

Further Comprehension of Social and Historical Background of Institutional Reform of Party and State

Lang Deming
Deepening the institutional reform of the party and state is a profound change in advancing the modernization of the state governance system and governance capacity, and is a major political task that affects the overall situation of the party and the state. Only by profoundly understanding and accurately...
Proceedings Article

Thoughts on the Strategy of Green Finance Supporting Rural Revitalization

Wang Bo
China's rural green industry is huge in scale, but its financial supply is obviously insufficient. Under the background of vigorously implementing the strategy of rural revitalization, the development of green finance is just in the right time. At the time the strategy of rural revitalization has provided...
Proceedings Article

Research on the Human Resource Management in Small and Medium Enterprises

Yan Xin
The human resources management system is not perfect in today’s SMEs due to relatively backward management mode, insufficient recruitment work, lack of effective employee incentive mechanism, lack of scientific compensation system, insufficient staff training and neglect of corporate culture construction....
Proceedings Article

Research on the Status Quo of Yunnan Social Organizations Participating in Community Governance

Ruan Mingyang
The participation of social organizations in urban and rural community governance is another major measure for the Chinese government to manage the country. From the current situation of social organizations participating in community governance in Yunnan Province, this situation has not yet been formed....
Proceedings Article

Research on the Two-way Linkage Development Mechanism Between Guangdong, Hong Kong, Macao Bay Area and Guangdong Free Trade Zone

Zhong Jiayi, Zhu Aihua
The development plan of Guangdong, Hong Kong and Macao Bay Area is going be launched soon, and the construction of Guangdong Free Trade Zone will continue to advance. Guangdong faces the dual national strategic and policy advantages of the Bay Area and the Free Trade Zone in the “One Belt and One Road”...
Proceedings Article

The Paradox of Mixed Ownership Reform in State-owned Enterprises and Its Countermeasures

Chen Tinghao, Tan Yang
The ownership of state-owned enterprises does not refer to the ownership of “state”, but to a common ownership formed by the transfer of ownership rights in individual ownership by the whole people. The retention of the residual claim by the whole people is a prerequisite for the establishment of joint...
Proceedings Article

Problems in Industrial Structure of International Tourism in Guangdong Province and Its Optimization

Li Hui
This paper is guided by the theory of industrial structure optimization, aiming at promoting the leap of Guangdong's international tourism industry. By analyzing the status quo and problems of the industrial structure in the development of Guangdong's international tourism, combining with the product...
Proceedings Article

Investigation and Thoughts on the Competency of New Young Teachers in Private Undergraduate Colleges

Chen Dan
The new young teachers are the main force of the teachers of our national undergraduate colleges. Their competency level has an important influence on the quality of talent training in private undergraduate colleges. Through the survey of 500 new young teachers in 20 private undergraduate colleges in...
Proceedings Article

Exploring the Development Path of Supply-side Structural Reform of Sports Industry Under the New Normal

Wang Hai
2017 is a year for deepening supply-side structural reforms. It is also the initial year of China's sports industry reform. It analyzes the new normal and supply-side structural reforms, the new normal of sports industry. And it believes that promoting the supply-side structural reform is the only way...
Proceedings Article

The Path and Countermeasures of Regional Industrial Promotion and Restructuring by “Internet Plus”

Lin Changhua
In the new normal of economic development, The country implemented the "Internet plus" action plan relying on the foundation of industrial development advantages, promote the innovation of the Internet and the integration of the three major industries, it become the effective way to promote the upgrading...
Proceedings Article

Research on the Correlation Between Carbon Performance and Enterprise Performance

Du Ziping, Li Genzhu
Why do companies spend money to disclose these carbon information? From the perspective of internal economic motives, this paper attempts to select the Fortune 500 companies as samples, and use the OLS method to study the relationship between carbon performance and corporate performance from both the...
Proceedings Article

Research Progress of Domestic Reverse Logistics Management from the Perspective of Circular Economy

Li Yabing, Pan Ting
With the development and application of Internet technology, the logistics industry has entered an unprecedented period of development. In order to achieve environmental, economic and social development, circular economy has been identified as an important part of the national development strategy and...
Proceedings Article

Research on the Typical Modes of China’s Rural Land Management Right Stock Cooperative

Deng Wenli
This paper compares and analyzes the six typical modes of rural land management right stock cooperatives in China, extracts the general characteristics of rural land management right stock cooperatives, and reveals the necessary conditions for the development of rural land management right stock cooperatives.
Proceedings Article

Effect of Financial Measures on the Export Competitiveness of Mongolian Livestock Products

Naranbat Dolgion
The agricultural sector is unique in comparison to other industries. Most of the households in Mongolia are having agricultural workers, most of who are in the local traditional animal husbandry industry. Local animal husbandry is a traditional industry that is adapted to the natural features of the...
Proceedings Article

The Impact of Electronic Money on Commercial Bank Loan Business

Lu Hualan
This paper uses state space model to study the impact of electronic money on commercial bank loan business. Through the establishment of a theoretical model system, the research methods are selected, and the indicators are selected and processed. Finally, the impact of electronic money on the commercial...
Proceedings Article

Analysis on the Problems and Perfecting Strategies of the Social Security System for Disabled People in China

Sun Jia
In China's social security system, disabled people, as special social groups, are vulnerable groups. They should receive more attention from the society. Also, there should be a sound and reliable social security system to help and protect disabled people. In recent years, China's social security system...
Proceedings Article

Research on Financial Management of Research-based Universities Under the Guidance of the Education Strategy in 19th CPC National Congress Based on the Perspective of Contingency Management

Chen Jing
Under the guidance of the education strategy of 19th National Congress of CPC "Promoting Development by governance", it is bound to trigger the resonance of research-based universities and affect their financial governance behavior. Based on the education strategy of 19th CPC National Congress and the...
Proceedings Article

Economic Transformation, Monetary Policy and Enterprise R&D Investment

Zhao Yan
The impact of macroeconomic environment and its regulatory policies on micro-enterprise investment and financing behavior has become one of the research hotspots in the company's financial field. This study takes 1754 listed companies listed on the Shanghai and Shenzhen Stock Exchanges in 2007-2017 as...
Proceedings Article

Study on the Relationship of Trademark Portfolio and Enterprise Performance in China

Ran Huaqing, Xiao Yangao, Kang Kaiyue, Yu Ao
Since 2002, the number of registered trademark applications in China has consistently ranked first in the world. However, some scholars questioned whether massively registered trademarks had significant positive influences on enterprise competitiveness. From the perspective of trademark layout of enterprise...
Proceedings Article

Study on the Satisfaction for Resident Community Services in Weicheng District of Weifang City in the Background of First Diagnosis in the Community

Zheng Hong, Li Shanshan, Xu Lirong
Objective: To understand the operation situation of community first diagnosis in Weicheng District of Weifang City, to study the influencing factors of residents' degree of satisfaction with community health service organizations, and to analyze the existing problems and propose countermeasures. Methods:...
Proceedings Article

Thoughts on How to Do a Good Job in Information Service of Postgraduate Entrance Examination from the Perspective of Medical Students

Pan Bian, Wang Yuchen, Zhang Liangli
Because of the changes in professionalism and national policies, the postgraduate entrance examination for medical students has become an essential choice. Under the high rate of students taking part in the examination, due to the lack of information, a large number of medical students have to take the...
Proceedings Article

Risk Analysis of China's Internet Finance and Strategies

Xie Libin
In recent years, China's Internet finance has been developing rapidly. Compared with the traditional financial industry, Internet finance enjoys advantages of low cost, high efficiency, wide coverage and rapid development. At the same time, China's Internet finance has a large risk hidden danger. Starting...
Proceedings Article

Game Analysis of the Internal Control Information Disclosure of Listed Companies Based on Incomplete Information

Xiu-Qing Zang, Ting-Ting Han, Juan Lv
The laws and regulations issued by our government, to a certain extent, ensure the authenticity and completeness of the internal control information of listed companies. And promote the listed companies developing and implementing a sound and effective internal control system, thus avoiding the occurrence...
Proceedings Article

Demystifying the Relationship between Decentralization and Villagers’ Welfare

Khairu Roojiqien Sobandi
Theoretically, political decentralization aims at creating prosperity for society, however it was not the case in Indonesia because the creation of autonomous regions with its authorities are unable to strengthen grassroots people, to understand and coping their problems through bottom-up planning. It...
Proceedings Article

Exploring the Impact of Service Quality on Commitment and Customer Loyalty in Jakarta's 3-Star Hotels

Eliza Simanjuntak, Nathalia Theodosia C., Yustisia Kristiana
This study will specialize discussion in hotel business sector, particularly the 3-star hotels in Jakarta. 3-star hotels getting tough competition from budget hotels that continue to emerge in Jakarta and surrounding areas. Increased competition in the service industry for causing a company to be very...
Proceedings Article

Research on Commercial Credit Financing of Rural Small and Medium-sized Enterprise Questionnaire Analysis Based on Small and Medium-sized Enterprises in Gaochun and Lishui Counties

Tingting Wu
According to the data of field survey, this article deeply analyzes the commercial credit financing of rural small and medium-sized enterprises from the quantity of commercial credit financing, financing terms and duration, way of financing and the perception of financial credit financing. In the analysis...
Proceedings Article

A Multivariate Asymmetric Long Memory Conditional Volatility Model with X, Regularity and Asymptotics

Manabu Asai, Michael McAleer
The paper derives a Multivariate Asymmetric Long Memory conditional volatility model with Exogenous Variables (X), or the MALMX model, with dynamic conditional correlations, appropriate regularity conditions, and associated asymptotic theory. This enables checking of internal consistency and allows valid...
Proceedings Article

The Inspiration of Transformation——The Creation and Aesthetic Appreciation of Ice Engraving

Yang Li, Hai Ping Sun
Ice engraving is a special form of prints. Its medium is ice, while it is inherits traditional painting-creation techniques. Ice engravers are also boldly trying new concepts and methods of expression. Their selection of material has completely stepped out from the traditional ways, which enables it...
Proceedings Article

A research on influencing factors of lottery buyer fatigue

Shan Liang
This paper puts forward the concept of lottery buyer fatigue on the basis of gamblers fatigue, and studies the phenomenon that lottery holders produce adaptability - adjusting the behavior of purchasing in the process of buying lotteries. Through correlation analysis and comparative analysis, this paper...
Proceedings Article

Investigation and Thinking on the Middle-elementary School Teachers-training with Case-study

Hong-Guang Ha, Xiao-Ping Xiang
To have a proper probe into the current situation of teachers training in Ankang, with the help of the theories of pedagogy in teaching, we made a research into the training process and had the statistics in the training. When the detailed analyses are done, we put forward the new ideas and some strategies...
Proceedings Article

Analysis of Height Growth of Tibetan Adolescent Children living in High Altitude Area and Serum Bone Metabolism Indexes

Ping Wang
Objective to explore the characteristics of height growth, bone metabolism biochemical indexes and the regulation of hormone of Tibetan puberty Children in different elevation plateau environment and provide basic data for clinical use.Select 1580 people of 12~18 years Tibetan children in Tibet Lhasa...
Proceedings Article

Law of Negligence: Duty of Care, Standard of Care, and the Notion of Personal Responsibility

Qiang He, Jia-Ling Feng, Wan-Yun Huang
This essay's main body divides into two parts. After a brief background of the historical development of the law of negligence, the first part is to demonstrate the principles of Duty of Care and the Standard of Care, including duty of care for negligent acts and the guidelines of breaching the standard...
Proceedings Article

Analysis on Technical Efficiency of Regional Listed Agricultural Companies of Economic Nature in China Based on DEA-Tobit Two-Step Method

Youyang You
In this paper, the efficiency of regional listed agricultural companies of economic nature in China is analyzed based on financial data of 39 regional agricultural companies of economic nature listed at Shanghai and Shenzhen Stock Markets (A-share) in 2015 in combination with both constant returns to...
Proceedings Article

Intelligent Predictive Maintenance (IPdM) for Elevator Service- Through CPS, IOT&S and Data Mining

Kesheng Wang, Guohong Dai, Lanzhong Guo
With the rapid economic growth and urbanization development, most of elevator production and service companies have completely changed their service policy opting to eliminate the standard preventive service policy. They now provide some form of predictive service policy and emphasize that they utilize...
Proceedings Article

Discussion on college students' ideological and political education in the we-media era

Hailong Shao, Dongju Du
We-media is an important symbol of the advent of the individual media era. Especially with the development of network techniques, new media represented by WeChat and microblog have diversified communication platforms for we-media. College ideological and political educators no long have information advantages,...
Proceedings Article

Accounting Measurement Matrices: Subject and Values

Elena Abdalova, Svetlana Karelskaia
The paper is methodologically based on measurement matrices by E.O. Edwards - F.V. Bell and Y. V. Sokolov - V. Y. Sokolov. The authors carry out a comparative analysis of time-factor measurement matrices of American and Russian researchers. The analysis shows that the major difference lays in use of...