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1308 articles

CEO Political Ideology and Corporate Cash Holdings

Shirina Lin, Dewan Rahman, Barry Oliver
This study investigates the impact of CEO personal political ideology on the level of corporate cash holdings and the market value of the cash saved. Using individual CEO contribution data to US political parties covering the period 2003 to 2019, we find that CEO political ideology has a significant...
Proceedings Article

REVA-based Value Analysis on Listed Companies of Power Industry

Qingyou Yan, Yonghua Wang
The paper establishes the regression model based on the economic value added(EVA), refined economic value added(REVA), net profit, net cash flow and other indicators selected from the financial data of power industry. Correlation analysis indicates that, in comparison with traditional financial indicators,...

Evaluation of the Distribution of Direct Cash Assistance (BLT) for the Covid 19 Pandemic Period and the Communication Patterns of the Task Force (Covid 19) in Simpang Keuramat District, North Aceh

Harinawati, Risna Dewi, Ratri Candrasari, Jumadil Saputra, Yusri Ibrahin, Zikri Muhammad
Evaluation of the distribution of Direct Cash Assistance (BLT) during the Covid 19 Pandemic and the Communication Patterns of the Task Force (Covid 19 Task Force) through the Covid 19 Response Village in North Aceh, especially the Simpang Keuramat sub-district using a case study approach. This study...

A Semantic Study of Euphemism in British TV Drama Downton Abbey(1st season)

XiaoWei Li, ZhiHong Lu
Euphemism, as a common linguistic phenomenon in social communication, has being shining its unique lights to smoothen the effectiveness of people’s social communications. In this paper, the author will give a detailed explanation about the euphemisms in British TV drama Downton Abbey from the perspective...

“In-Laws Effect” of the Enterprise and the Bank Equity Marriage

Wenhao Tan, Zhenpeng Ma
A good relationship between the enterprise and bank is important for the firms to obtain loan in the banking dominated financial market. How to resolve the financing difficulties for the enterprise financing channels blocked became a much more important proposition. This paper examines the effect of...

Pragmatic Questioning's Core Linguistic Properties

Weihong Chen
From the perspective of Linguistic Adaptation Theory, questioning is a special language use and speech act which consists of three core linguistic properties. To further explore its pragmatic qualities, the study implements a comprehensive study in questioning's variability, negotiability and adaptability...

Sapen Radio and TV Programs as Supporting Media During Covid-19 Distance Learning

Nada Savitri Nawangsari, Ali Mustadi, Albi Anggito, Astri Widyasari
This study aimed to describe and interpret the use of radio and TV learning media with various interactive programs. This research used a qualitative case study. The research participants were teachers, parents, students, and broadcasting trainers at SD Muhammadiyah Sapen Yogyakarta. Data were obtained...
Proceedings Article

The Impact of Internal Control Quality on Accounting Conservatism

Shan-shan Yang, Yun-li Qiao
This paper establishes the evaluation index system of the quality of internal control of commercial banks. Then the paper combined with the improved adding calculated by entropy method within the accrual cash flow model of quality control index, the presence of internal control and the level of accounting...

Influence Relations Among Institutional Investors, Accounting Information Quality and Financing Constraints

Wei Wu
This thesis, adopting Cash-Cash Flow Sensitivity model, based on listed companies in Shanghai and Shenzhen A stock market from 2013 to 2018, makes a study on the effect made by institutional investors on accounting information quality and financing constraints. The results show that: (1) If the shareholding...

Strategy to Develop Video Platform Under the Perspective of Media Convergence Based on a Comparative Study

Shuyue Li
Under the background of media convergence, a number of television stations respond to national policies to build video websites or platforms to provide video services to audiences. Zhejiang Television Station and Hunan Television Station launched China Blue platform and Mango TV respectively, but their...

The Effectiveness of Village Fund Utilization in The Covid-19 Pandemic Era

(Study: Batu Lambang Village, Pasar Manna, South Bengkulu)

Nolla Prastica, Suswanta Suswanta
The COVID-19 situation in Indonesia had upended the public’s livelihoods, thus changing the dynamics in any governmental actions. After all, it is the Government whose responsibility is to take care of all of their people’s livelihood. Thus, through the bureaucracy scheme based on regional distribution...

Sharpening Strategic Collaborative of Social Safety Net Program in Covid-19 Era:

The Uses of Force Field Analysis

I. Gede Eko Putra Sri Sentanu, Ardian Prabowo, Klara Kumalasari, Yuliannova Lestari, Pongsathon Kaewmanee
The COVID-19 outbreak in Indonesia has triggered a socioeconomic disaster. The government needs to include the Direct Cash Assistance (Bantuan Langsung Tunai) program as an essential social safety net for citizens affected by COVID-19. Because of incorrect distribution. The purpose of this research is...

New Media Communication of Fashion Consumer Goods in the Context of Visual Culture

A Case Study of Bralette Advertising

Dongyuan Zhu, Sijia Chen
Contemporarily, the relationship between new media and fashion has become a hot spot. Taking bralette as an example, this paper continues to explore this topic in the context of visual culture. Bralette is a lightweight bra without an underwire, designed primarily for comfort. Bralettes trend has occupied...

Exploring an E-Commerce Business Model for Pets from the Perspective of Service Blueprints: The Company of Fan Ai Pet

Tsai-Yu Lai, Li-Shiue Gau, Chung-Hsing Huang
Since the Covid-19 pandemic increased the chance for people to stay indoors, this likely pushed entrepreneurs to use e-commerce platforms for business and led to a higher demand for pets as companions. The primary purpose of this research attempts to construct comprehensive pet e-commerce for the case...

Issues of Legislation Systematization on State Benefits to Citizens With Children

Marina Gennadyevna Sedelnikova, Alexandra Alexandrovna Puzyreva
The article analyzes the latest legislation of the Russian Federation and the constituent entities of the Russian Federation, which regulates the provision of benefits addressed to families with children, as well as materials of law enforcement practice. The research has shown that currently, there is...

Commodification Of Sundanese News Program Warta Kiwari In Sktv Bandung

Oki Achmad Ismail
Many Local Television finally went bankrupt and were even sold because they were unable to compete. By producing local content, one of the Sundanese-language news, Warta Kiwari, has a pretty good share for the news program category that is worth selling. This research uses the descriptive method with...

Company How to Keep Cash Flow Stable Under the Epidemic

Starbucks as an Example

Boheng Chen, Yihua Li
In an economic environment hit by the epidemic, corporate cash flow is likewise subject to great volatility. This study uses Starbucks as an example to show how the company's cash flow is affected by the epidemic and to identify ways in which the company can maintain the stability of current and...
Proceedings Article

Aksyaa: Web-based Accounting Information System with Sharia Financial Perspective

Giri Wahyu Wiriasto, Misbahuddin, Muhamad Syamsu Iqbal, Djul Fikry Budiman, A. Sjamsjiar Rachman, Lalu Ahmad Syamsul Irfan Akbar
For small and medium enterprises (SMEs), tools for recording and managing company finances are critically needed. Many of these SMEs have not been successful in improving their business performance, partly because of their inability to manage their business resources. So if there is a freeware licensed...

Nuance of Meaning Synonym Transitive Verb Activities of See in Indonesia

Ranti Permatasari, Ngusman Manaf, Novia Juita
Several studies on synonyms have been done, but there are still unanswered questions. Previous research has only examined the same element of meaning between synonymous words, but not so much in the aspect of nuance of meaning. This article was written to explain the nuances of the synonym meaning of...

Asia TV Web Public Relations Strategy In Building Brand Image

Case Study of Megakiss Esports

Vony Vitality, Sisca Aulia, Yugih Setyanto
Every human being has the drive to develop more. One of the needs developed is information technology. The sophistication of information technology has made it easier to access everything that can be seen through the internet. On the internet itself, there are social media that include YouTube. Web TV...

Hybrid Model and Split Bregman Iteration Algorithm for Image Denoising

Yibin Yu, Jialin Zhang
Although difference of convex model has attracted many research efforts due to its superior performance for image processing, no attention has focused on robust data fidelity for this model. In this paper, we propose a novel model, which combines the and fidelity terms with a weighted difference of anisotropic...

Investigation on the current situation of college students' aesthetic values under the background of popular culture

Hua Li, Jie Chen
The popular culture, represented by popular music, TV media, urban literature and life, and network culture, has great influence on college students aesthetic values. To investigate the aesthetic values of college students under the background of popular culture, is conducive to the teaching and teaching...

Methods and examples of company valuation: Using DDM and FCFF to value a company

Zhuo Chen
This paper explores the application of the Dividend Discount Model (DDM) and Free Cash Flow to the Firm (FCFF) in valuing companies, particularly focusing on CyberAgent Inc., a leading digital media and Internet group in Japan. The analysis demonstrates how DDM, with its emphasis on dividend payouts,...

The Analysis of Millenials’ Intention to Use the OVO E-Payment

Fenny Damayanti, Ratih Hurriyati, Heny Hendrayati
Technologies have developed rapidly since the internet invention. Collaboration to collect information is now easier. Thousands of applications have emerged and helped business activities become more efficient and effective. The financial industry also explores this development. The government is utilizing...

Does R&D Always Support Sustainable Growth? Evidence from an Emerging Economy

Thuy Van Vu Thi, Thuy Do Thi Thu, Le Dao Thi Nhat
This paper aims to investigate the relationship between sustainable growth rate (SGR) and research and development activities (RD) in an emerging economy. Along with the development of information technology and the explosion of creativity, we want to evaluate the impact of RD on the development of the...

Factors that Influence the Financial Performance of PT Pos Indonesia (Persero)

Euis Eka Pramiarsih, Ani Yunaningsih
PT Pos Indonesia (Persero) is a state-owned company established in 1906 with initial objective to provide mail and goods delivery service. PT Pos Indonesia (Persero) dominated the industry until 1995 but underwent decline because the emergence of competitors whom adapted to advancement of information...

Households consumption and savings in volatile social and economic environment

Olga Kozlova, Yevgenya Tuhtarova, Natalia Neklyudova
The paper provides an overview of social and economic features of household savings as one of the major sources of internal investments. Additionally, it analyses the influence of external and internal factors on the formation of household saving and consumption as exemplified by the 2000-2015 review...

Tax Avoidance Dynamics across Firm's Life Cycle

Yenni Mangoting, Monica Valencia Nugroho, Avelia Yanuar
The purpose of this study is to examine the association between the stages in a firm’s life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm’s life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively...
Proceedings Article

Study on Perception and Acceptance of Nutmeg Farmers Toward the National Rehabilitation Program: Increasing the Production of Cash Crop Commodities (Nutmeg) in Tidore-North Maluku-Indonesia

Mardiyani Sidayat, Mila Fatmawati
The majority of farmers in North Maluku are planting cash crops such as coconut, nutmeg and clove as their main source of income. In the study sites (Kota Tidore region) Most of the farmer have cash crop as the major agricultural commodities. The central government introduced a national program of increasing...

Management Audit on the Process of Selling Non-Cash Fuel Oil to the Government at PT. ABC

Nur Hidayah K Fadhilah
PT. ABC is one of the company in charge of natural resources. ABC has a credit sales transaction to increase sales but has a risk of bad debts. ABC has customers who do not pay on time. ABC has non-cash sales greater than cash; therefore, this study was conducted to determine how the sales procedure...

On Creative Design and Marketing Communication in TV Advertising

Liu Luxing, Ji Xiaorui
TV advertisement is one of the mainstream media for enterprises to publicize products and establish their brands. In recent years, with the continuous emergence of various new media, the market share and market investment of TV advertising are challenged. In this paper, case study as the main research...
Proceedings Article

The investigation of situation of Taiwan adult civilians’ retrieving science or technology related information on the Internet

Yuan-Chueh Tseng, Jeng-Fung Hung
This study investigated the public information sources in science or technology in Taiwan. A survey was conducted extensively in Taiwan to study civic network scientific literacy. Participants of this study included 2,024 individuals who were selected by using probability proportional to size sampling...

Dhoho TV Management Policy

Entering the Digitalization Era

Ismojo Herdono, Gabriela L. D. Swastika, Ergita Jeny Ardane Shwari, Maghfira D. Anissa, Bunga Feby Nabilla
Ministry of Communication and Information (Kominfo) policies Indonesian policies that will apply migration from analog systems to digital or what is commonly called switch off (ASO) on November 2, 2022, seem to be still requiring a considerable process. One problem was that the digital television socialization...

Politeness Realization and Social Identity in Friends TV Sitcom

Mrs. Indrawati, Sri Samiati Tarjana, Joko Nurkamto
This study explores politeness strategies in regards to different settings and purposes to recognize different identities. Many scholars discuss the relationship between discourse analysis and pragmatics. Discourse analysis focuses on the form of language use above the level of sentence in its cohesion,...

Asset Growth, Investment Opportunity Set, Free Cash Flow as Determination of Dividend Payment Probability for Manufacturing Companies in Indonesia

Rasyid Hs Umrie, Samadi W Bakar, Supardi Bakri
The purpose of this paper to investigate the asset growth, investment opportunity set, free cash flow on dividend payment probability. Non probability sampling research sample with selected purposive sampling of 101 manufacturing companies in Indonesia. The research period is 2016-2018. The unit of analysis...
Proceedings Article

Investigation on People’s Awareness of Kitchen Waste Related Issues in Hangzhou, China

Xiao-Lu XU, De-Yong ZHANG, Xiu-Ying SHEN
In order to analyze the common people's understanding and altitude about kitchen waste related issues, 4 questionnaires with totally 55 questions were designed and investigated in Hangzhou during 2014 to 2016. Fourteen core questions summarized from the questionnaires, as well as the corresponding responsions...

Financial Performance Analysis before and after Status Change to Regional Public Service Agency of General Hospital dr.Fauziah Bireuen, Indonesia

Rosi Yuliana, Ghazali Syamni, Murhaban Murhaban, Rasyimah Rasyimah
Financial performance is one of the dimensions measured of the Regional Public Service Agency. This study aims to analyze differences in financial performance in regional of General Hospital dr. Fauziah Bireuen before and after Regional Public Service Agency. This research uses data of budget realization...

Experimental Study on the Effectiveness of Using warung-kampung.com E-Commerce Application

Harti, Norida Canda Sakti, Anita Qoiriah
The ICT developments and physical distancing policies due to the Covid-19 pandemic have caused a shift in the way consumers buy online. Changes in consumer behavior will certainly make it difficult for small traders, especially those who are not familiar with the use of e-commerce technology. This study...

Midea Group’s Financial Statement Analysis

Yi Cai
Being a world-leading brand in the smart home appliances industry, it is crucial for us to have deep analysis of the company’s business condition when making decisions on Midea. Using the financial statements of Midea in 2023, this study will conduct specific ratio tests on profitability, liquidity,...

Empirical Research on Internet Enterprise Value Evaluation Based on Free Cash Flow

Zelin Chen, Zhiyuan Jiang
Under the background of the continuous development of the global digital economical model, the research on the valuation of Internet enterprises has increasingly attracted scholars' attention. With the drastic change of the Internet industry, the problem of the inability to provide data support for research...

Problems and Countermeasures of Film and Television Adaptation of Literary Works in the New Era

Yijing Chen, Guicheng Zhuang
Due to the influence of Western film and television works, the ideology of Chinese film and television literary creation has changed in recent years. For the creation of literary works in the new era in China, the influence of film and television adaptation cannot be underestimated. From 1992 to 1993,...
Proceedings Article

Reference-Driven Compressed Sensing MR Image Reconstruction with Partially Known Support and Group Sparsity Constraints

Dong Yize, Du Huiqian, Zhao Di, Han Yu, Mei Wenbo
Applying compressed sensing (CS) to magnetic resonance imaging (MRI) makes it possible to reconstruct a MR image from undersampled data. Traditional CS based MR image reconstruction schemes only use the signals’ sparsity in an appropriate transform domain to reduce sampling rate. This paper proposes...

Research and analysis on the development of 2D-3D animation fusion based on the development of technology fusion

Kongyijie Li, Hyunsuk Kim
An emerging technology that has emerged in recent years with the development of computer software and hardware technology. The 3D animation software first establishes a virtual world in the computer, the designer establishes a model and a scene in this virtual 3D world according to the shape and size...
Proceedings Article

Short-term Passenger Flow Prediction on Bus Stop Based on Hybrid Model

Zhijian Wang, Chunlei Yang, Chao Zang
Short-term passenger flow prediction on bus stop is an important base and technical support for bus dispatch strategy. In this paper, a new hybrid prediction model including two single models of BP neural network and time series model was proposed according to the periodicity and randomness properties...

Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia

Driya Sudaryono, Bambang Soedaryono
This study aims to determine the factors that affect financial statement fraud. The number of observations is 72 which 18 companies of transportation and infrastructure sectors listed in the Indonesian Stock Exchange during 2015-2018. The methods used in this study are balanced panel data with a random...

The Analysis of Popular Ending Mode Namely “After Suffering Comes Happiness” Reflected in Korean TV Series

Meiping He, Mingzi Huang
Film and television works not only spread the content, but also inherit national culture. Korean TV series not only wins the hearts of audience from Confucian cultural circle, but also reflects the characteristics of Korean national culture. The reason why Korean TV series are so popular with the audience...
Proceedings Article

On the Function of Reading Aloud Classic Literature in Ideological and Political Education

Ke Zhang
A host of popular cultural TV shows such as Readers, Letters Alive, and Trust in China have prompted crowds of Chinese people to set their eyes on reading aloud classic literature. Through these TV shows, the ideological attribute, patriotism, images and allusions, and diversified themes embedded in...

Study on Dialect TV Programs and Audience’s Cultural Psychological Identity

Teng Zhu
As a niche type of program, dialect TV programs can gain good recognition and audience rating for many reasons. From the perspective of TV programs’ cultural and psychological care for the audience, this paper uses the theories of communication, psychology, sociology and other disciplines to discuss...

The Impact of Differential Cash Dividend Policy on Corporate Cash Dividends - An Analysis Based on Corporate Life Cycle

Qu Mengyu
At present, China’s capital market is developing rapidly, and the dividend policy issued by the SFC has also undergone a series of changes, but the mandatory and semi-compulsory dividend policy introduced in the previous period has great limitations and the implementation effect has been subject to many...

Knowledge, Demand and Habits Towards Novel Coronavirus Disease (COVID-19) of College Students: Cross-Sectional Survey Study of Southwest China

Luo Lin, Song Naiqing
Purpose: To determine the knowledge, information acquisition channels, and information topics of college students during the COVID-19 epidemic, and to provide decision makers with empirical data to help formulate future health strategies and health education strategies. Methods: Using online surveys,...