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1308 articles
Proceedings Article
Addicted to Entertainment. Netflix Consumption Experience of Young Peruvians
Jh’sdly Di Melany Fabian-Bernal, Jorge Lucas Vargas-Sardon, Maria Pia Valdivia-Rossel
Streaming services have changed the way films and TV shows are consumed. Different companies are constantly competing to attract and keep their subscribers, with Netflix being the leader in the Peruvian market. The present research aims to know the Netflix consumption experience of young Peruvians in...
Proceedings Article
Construction of cloud learning environment for Open Education: the exploration and practice of Zhuhai Radio & TV University
Yi Dai, Fei Wan, Fan Wu, Hou Han
In order to meet the needs of open education learners, researchers from home and abroad have carry out a lot of research work on the theme of online learning environment. With the continuous development of China's open education, the original online learning environment exposed some shortcomings in aspects...
Proceedings Article
Analysis on Present Situation and Influencing Factors of Cash Holding of Coal Listed Companies
Xinhong Wang, Huan Liang
This paper selects 209 sample data of 27 coal listed companies in Shanghai and Shenzhen from 2009 to 2016 for empirical analysis. According to the research, the cash holding level of China's coal listed companies is mainly between 5% and 15%. Financial leverage, company size and cash holdings are negatively...
Proceedings Article
Framinguistics: How is Evaluative Language Used to Manipulate Social Depictions of the 2024 Indonesian Presidential Candidates in Political News Texts?
Teisar Arkida, Riyadi Santosa, Tri Wiratno
This study explores the framing of presidential candidates in the 2024 Indonesian election by three major media outlets: Kompas, TVOne News, and Metro TV News. Using a qualitative descriptive approach and systemic functional discourse analysis, the research examines how evaluative language constructs...
Proceedings Article
Pro-people TV Political News and Reform of Cultivating Radio and TV Director Talents
Kuihua Zhang
TV political news is the major source to communicate all kinds of information and also an important way for people to understand information of all fields. TV political news tends to be pro-people, which is the major development orientation of radio and TV medias in the future. In order to let TV political...
Proceedings Article
The Innovation of Festival Culture Communication: The Change of TV Festival Party Under the Internet Environment
Mengjie Zhang
The “China Festival” series of Henan Satellite TV has become a series of IP and a successful demonstration of the innovative development of the festival party, triggering the thinking of the creative dissemination of festival culture. As a cultural product produced by mass media, Henan TV festival evening...
Proceedings Article
Financial Statement Analysis as a Tool for Company Operation
Yueyu Zhang
In the rapidly developing and competitive business environment, companies are under constant pressure to make decisions that keep growth, maintain financial stability, and ensure long-term development. As businesses expand and diversify, the complexity of their operations increases, making it important...
Proceedings Article
Research on Challenges and Transformation Strategies of Chinese news TV Program Hosts
Yue Lian
With the rise of new media, great changes have taken place in China’s media environment, especially for TV stations, which were regarded as strong media in the traditional media, are facing great pressure of transformation. In this context, the transformation of Chinese TV news program hosts has become...
Proceedings Article
Advantages and Disadvantages of Dividend Discount Model and Better Alternatives
Jingning Xu
The dividend discount model (DDM) is an efficient stock market value valuation model, which takes dividends as the primary analysis goal to predict and analyze the price of the analyzed stock. According to the existing formula and principle of DDM, taking Iflytek Co., Ltd. as an example to analyze the...
Proceedings Article
Descriptive Job-Loss-Security and Participation Worker in Indonesia
Debrina Vita Ferezagia
Since the expansion of social insurance for workers affected by layoffs during the Covid-19 pandemic era in recent years, this insurance has received increasing attention. However, each country has a different program in regulating the benefits of layoff insurance. Using labor survey data, this study...
Proceedings Article
The Application of Modern Educational Technology in College Chinese Teaching
Xiaonan Yu
With the progress of science and technology, many-advanced educational technology has integrated into the school's teaching activities and real life. In recent years, the use of modern technology such as multimedia and network has been widely used in Chinese language teaching, which has changed the traditional...
Proceedings Article
The Influence of Cash Flow, Leverage and Profitability on Investment Decisions in Financial Distress Companies (All Companies Listed on Indonesia Stock Exchange of 2017-2019)
Sonia Nanda Aprilia Putri, Siti Puryandani
This study aims to analyze the effect of cash flow, leverage, and profitability on investment decisions in companies experiencing financial distress. The independent variable (X) of this study is cash flow, leverage, and research profitability. The investment decision is the dependent variable (Y). The...
Proceedings Article
Study on the Financial Crisis Warning Based on Cash Flow
Shaofang Ding, Donglin Wang, Yan Wang, Zhe Sun
The paper elaborates the value and effectiveness of the model aiming at protect the company in the complex market and provide the effective and timely decision in the minute to minute market.The paper has selected 200 functioned well companies and special treatment companies which are from multiple industries....
Proceedings Article
Discussion on the Innovation and Breakthrough of TV Advertising Art in the Era of Media Convergence
Zhuo Jin, Chul Soo Kim
With the development of economy, science and technology, the quality and level of fields like industry, agriculture and medical treatment have improved obviously. The scientific and technological progress has promoted the development of TV in our country. The advertising is an indispensable part of TV...
Proceedings Article
The Impact of Financial and Sustainability Performance on the Cost of Capital
Etti Ernita Sembiring, Arif Afriady, Arry Irawan, Esau Jadee Hartanto, Muhammad Daffa Nadiwinata, Bunga Maulida
This research seeks to find out how a company’s financial success and commitment to sustainability influence the amount they pay for capital. This amount is what businesses owe to their investors and lenders for the funds they receive. The returns that are anticipated depend on how these parties view...
Proceedings Article
Petukangan Hospital’s Strategy for Utilization of Obstetric Services During Covid-19 Pandemic
Heka Widya Putri, Ascobat Gani
Background: This research aims to analyze the strategy of Petukangan hospital in the utilization of obstetric services during the covid-19 pandemic period the effect on the cash flow of Petukangan Hospital. Method: This research with case study design using secondary data of polyclinic patients and obstetric...
Proceedings Article
Logical and Mathematical Concept of the Time Value of Money and Discounting
N.О. Shevkunov, А.V. Zhigunova, I.P. Ovsyannikova, I.V. Logvinova
In the conditions of non-stationary economy during the investment analysis there is a need to take into account the factors of changes in the value of money in time, uncertainty and risk. This requires a comprehensive and systematic analysis based on the logical and mathematical concept of the time value...
Proceedings Article
Study on Supply Chain Finance, Internal Control and SMEs Financing Constraints
Qiuhua Zhu, Yi Yang
Financing difficulties of small and medium-sized enterprises have always been a hot issue concerned by the government and academia, and supply chain finance is an effective way to relieve the financing constraints of SMEs. This paper uses the data of GEM listed companies from 2013 to 2015; uses the cash-cash...
Proceedings Article
An Empirical Study on the Communication Strategy of Nostalgia Culture Based on Data Mining--The Case of “China in Non-Heritage”
Zhengcong Wei, Baoshui Liu
Nostalgia is the common memory of the material images and emotions of the countryside condensed in the minds of the public, and it is the core essence of rural cultural revitalization in the new era. This paper draws on the reverse transcription extraction method in the field of biology, using Hypersnap...
Proceedings Article
The Impact of Indonesian Accounting Standard (PSAK 46 Revised 2013) to the Presentation of Final Taxation on Listed Construction and Real Estate Companies on the Indonesian Stock Exchange 2015–2016
Yolanda Saskia Bregina, Dwi Martani
This study analyzes the impact of changes in Indonesian Accounting Standard 46 (PSAK 46): Income Tax (revised in 2013) on final tax presentations in financial statements. This study used construction and real estate companies listed on the Indonesian Stock Exchange for the book period 2014–2016. The...
Proceedings Article
General Election: Between Money Politics and Political Identity
Ahmad Taufan Damanik
North Sumatra is a richly multi-ethnic province is made up of dozens of ethnic groups, both indigenous to the province and migrants or their descendants. Overall, groups 'indigenous' to the province make up about 36percent; the rest are migrants where the majority of them are Javanese. Although the city...
Proceedings Article
Adjacency Pairs and Implicature of Utterances President Joko Widodo in the Episode of Di Balik Dinding Istana of the Mata Najwa TV Program
Tri Wiratno, Sumarlam Sumarlam, Ratna Susanti
A conversation made by two people is known as dialogue. It is structured by means of adjacency pairs that may be analyzed under the umbrella of pragmatics (Yule, 2006). This study was aimed at: (1) identifying the structure of adjacency pairs in the dialogue between President Joko Widodo and Najwa Shihab...
Proceedings Article
On the Inter-Textuality Theory of Novels and Films
J. He, Y. Deng
Novels, films, TV shows that three different forms of art, while each have their own artistic characteristics, language system and the text characteristic, however, the same origin of art, they are connected. Novels and dramas inter-textuality are based on the novel text and narrative characteristics...
Proceedings Article
A Contrastive Analysis on the Theme of Revenge in the Count of Monte Cristo and Nirvana in Fire
Xiaochun Luo
Dumas, a famous French writer, has a representative work called The Count of Monte Cristo Entrusted by the captain, the protagonist named Edmond, sent a letter to Napoleonic party. However, he was framed by two despicable people and the grand justice. The work tells Edmond's miserable suffering and his...
Proceedings Article
Cultivation of Students’ Critical Thinking in Literature Teaching
Shaojun Duan
“Jane Eyre” is a highly popular novel both in the west and in China and has been adapted for film and TV shows in a number of times. In the eyes of the common people and many scholars, “Jane Eyre” is a work of realistic literature. However, after an analysis of the characteristics of romantic literature...
Proceedings Article
The Influence of Factors Affecting Dividend Payout Ratio to Stock Price of Firms Listed in Indonesia Stock Exchange
Ika Yanuarti, Helena Dewi
An investor expects returns from their investment activity in the form of dividend and capital gains. Distribution of this dividend will not only improve the welfare of the shareholder, but also signal the capital market or potential future investors for the company’s growth performance. This signal...
Proceedings Article
Research on High Speed Mobile Payment Technology Based on License Plate Recognition
Ligeng Qin, Hua Pan, Yuzhuo Huang
Aiming at the demand of high-speed mobile payment, based on the analysis of existing license plate recognition technology, a mobile payment scheme based on license plate recognition is provided. The scheme takes license plate recognition as the core and relies on the Internet, cloud computing and big...
Proceedings Article
Representation of Local Cultures and Female Masculine in the Television Show “Berburu”
Tantri Puspita Yazid, Fitri Hardianti
Hunting in some areas of Indonesia is a tradition. A tradition that later Became a hobby for hunters who usually joined in a community. Animals are usually hunted wild boar dalah, Because it is considered as a pest for the garden of citizens. even in West Sumatra pig hunting activity is a tardisi that...
Proceedings Article
Business Valuation Limitation: Dividend Discount Model and Free Cash Flow model
Chen Eric Zhang
Valuation plays a crucial role in investment activity, especially for investors seeking profits in the stock market. Accurate business valuation is key to decision-making. Business valuation methods provide essential data to guide investment decisions by evaluating whether the stock is overestimated...
Proceedings Article
Innovation of Public Sector Financial Management: Toward Accrual Accounting
Zarah Puspitaningtyas
Accrual-based accounting is an innovation in the financial management of public sector organizations. The application of accrual accounting is seen to have many benefits. Why Because, the resulting accounting information would be useful in the decision-making process. Application of cash accounting is...
Proceedings Article
"Generalized Age" Tendency in Film and Television Transmission. Looking through the Decline of the Children's Play
Baoyu Guo
As a unique type of play, children's play in China began to decline from 1980s. What's the reason for it With continuously prominent spectacle phenomena in film and television art, children audiences become precocious, worrying, panic and anxious. The boundary between children and adult has become blurred....
Proceedings Article
Discussion on the Design of Film and Television Recessive Advertising
Yi Wen
The development of TV advertising has brought considerable profits to many enterprises and merchants. Therefore, more and more advertisers have taken a fancy to the TV media, a platform that can create profits. Various forms of advertising affect the public all the time. However, the accumulation of...
Proceedings Article
The Capabilities of the Rural Poor in Sabah and Kelantan, Malaysia: Evaluating a Poverty Eradication Program and Its Impact on Well-Being
Nor Ardyanti Ahmad, Tunku Nashril Tunku Abaidah, Siti Norfazlina Yusoff, Mahazir Ismail
Global poverty reduction efforts have long relied on income-based interventions such as cash transfers and microfinance. While these approaches have yielded positive short-term outcomes, they often fail to address deeper structural barriers that hinder long-term well-being. In Malaysia, the income enhancement...
Proceedings Article
Fingerprint Image Denoising Via the Improved Total Variation (TV) Algorithm
Rong Zhu, Yong Wang, Jingxing Liu
This paper proposes several improvements for a fingerprint image denoising method that is based on nonlocal total variation (TV) models using split Bregman iteration. The main improvement involves the addition of relaxation factors to the two-step iterative process of split Bregman iterative algorithms...
Proceedings Article
Analysis of Investment Decisions of SMEs
Rui Zhao, Xiaoyan Zhang
With the gradual improvement of China's market economic system and the rapid development of financial markets, the correct investment decision-making of enterprises has become the key to enterprise development. For SMEs, the investment evaluation method is to use the discounted cash flow method or the...
Proceedings Article
A Study on Earnings Quality Evaluation of Listed Hotel Companies
Meng XU, Jing ZHONG, Lang-Lang QIN
The evaluation index system for the earnings quality of listed hotel companies were constructed in this paper. And the indicators included the indices of income quality, profit quality and gross profit margin. Based on two dimensions of growth and volatility, the indices of income quality and profit...
Proceedings Article
Social Welfare Services in Malaysia: The Role Of Government
Farrah Shameen Binti Mohamad Ashray
Social welfare is the crux of the social system and development of any nation. However, in a country that aims to become a high income nation by 2020, Malaysia seems to have foregone developing and expanding its social welfare system, other than the cash assistance program. The social welfare system...
Proceedings Article
The Structural Analysis of Indonesian Horror Webtoon’s Visual and Narrative
Basyarayni Mawla Fatha, Alvanov Zpalanzani Mansoor
The popularity and the appeal of horror media among Indonesian have been explicated as a close relation to the psyche of Indonesians which is generally inherent to the Eastern culture. This specific pattern of preferences rooted in Indonesians’ cultural fixation has been profited off across many forms...
Proceedings Article
Source & Renewal - Adapting the Children's Literature into the Films and Television Plays
Xiaoou Liu, Ying Hou
With the advent of the digital media era, it has become increasingly common to produce films and TV plays from literature works. As a result, profound changes have taken place in the text reading and evaluation model. The process from text to screen is further defined as a reading and critical behavior....
Proceedings Article
Research on Operation Strategy of Catering Industry Under the COVID-19 Epidemic Taking Haidilao as an Example
Linze Ma
COVID-19 is a great crisis for the catering industry. How to deal with and minimize its impact on their operations, various catering enterprises have adopted different strategies. As a leading enterprise in the industry, Haidilao has adopted a distinctive strategy of counter-trend expansion. Although...
Series: Advances in Engineering Research
Proceedings Article
Economic Feasibility Study on the Construction of the Bubon Port Pier, West Aceh Regency
Zakia, Maylis Safriani, Inseun Yuri Salena
The port of Kuala Bubon, as the maritime axis of the west-south part of Aceh, is one of the crossing ports to connect community activities in West Aceh Regency and its surroundings to Simeuleu Island. Every year, both the demand for goods and passenger departures are increasing every year. Currently,...
Proceedings Article
The Impacts of COVID-19 on China’s Food-Service Industry
Based on the Case Study of Haidilao Hot Pot
Bodi Zhang
As a worldwide disaster, the COVID-19 challenges every aspect of China’s economy. Although the situation has got controlled in China currently, it seems that it is still hard for people and companies to recover back to the normal. Since China’s food-service industry suffered a huge loss during the pandemic,...
Proceedings Article
Methodical bases of forecasting volume of investments in innovative projects
Stepan Mezhov, Evgeny Shvakov
Modern research, devoted to the transition of the Russian economy, to an innovative path of development, lacks the theoretical elaboration on the problems of formation of tools and mechanisms to improve management of modern innovation-oriented corporations based on new methodologies and methods. The...
Proceedings Article
Analysis of Merchandise Inventory Accounting System at Bhuana Utama Department Stores
Ni Wayan Yulianita Dewi, Putu Eka Dianita Marvilianti Dewi, Diota Prameswari Vijaya
The purpose of this study is to analyse the merchandise inventory accounting system at Bhuana Utama department store. Bhuana Utama department store is a trading business unit owned by Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) Panji. The merchandise inventory accounting system that has...
Proceedings Article
Positive or Negative Impacts: Twentieth Century Fox After Its Merger with Disney
Jiayi Sun
Twentieth Century Fox is one of the oldest movie studios in the United States and has produced many iconic films such as Titanic, Avatar, and X-Men. In 2017, the Walt Disney Company announced its intention to conduct a merger with 20th Century Fox, and the horizontal merger is successfully conducted...
Proceedings Article
Earnings Management and Its Determinants: The Role of Capital Structure
Mustapa Abdurahman Hafidz, Hasni Yusrianti
This research seeks to investigatee how information asymmetry, together with free and operating cash flow influence the management of reported earnings throughout the COVID-19 pandemic period and the period that follows. The study focuses on companies operating in various sectors and registered as issuers...
Proceedings Article
Study on the Trend of University Library
Gemin Li
In the background of the big data and large change of the information environment, for meeting these challenges, such as network search engines, digital development institutions and the changed user demand, the university library has to make transformation and more changes. The hybrid library integrating...
Proceedings Article
The Use of Fuzzy Logic in the Enterprise’s Fundamental Strength Assessment
Tomasz L. Nawrocki
The main aim of the paper is to present a practical application of an original enterprise’s fundamental strength assessment fuzzy model, as an alternative to dominant in the literature solutions based on taxonomic methodology. Proposed model is an attempt to combine the fuzzy methodology with financial...
Proceedings Article
Practice Status Quo and Development Limits of Data Journalism Based on Mobile News Client
Mei Xie, Zuxu Ni, Qianhui Jia
With the development of mobile internet and popularity of smart phones, the smart phone has become a new battlefield for data journalism innovative practice that witnesses the evolution processes from traditional newspaper, TV, Internet to current mobile news client. What is the practice status quo of...
Proceedings Article
Enhanced Security Model for Pervasive Computing Using Machine Learning Techniques
Jayashree Agarkhed, Geetha Pawar
In recent mobile world the pervasive computing plays the vital role in data computing and communication. The pervasive computing provides the mobile environment for decentralized computational services where the user work and socializes. Pervasive computing in recent trend moves away from the desktop...