Search all articles

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...

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...

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,...

This research aimed to reveal the effect of surplus free-cash-flow on earnings predictability as well as the moderation effect of board independence, board size, dan independent chairman in that relationship. The subject of this research is manufacturing firms that were listed on Indonesia Stock Exchange...

With the change of people’s health awareness, consumers’ consumption preferences in beverages have been reshaped, so canned carbonated drinks, which are often considered unhealthy, are facing huge challenges. However, in this situation, Coca-Cola Consolidated, INC. still experienced sales growth in 2024....

The purpose of research was to obtain empirical evidence about the impact of board structure, board independence, and leverage on Free-Cash-Flow (FCF) with dividend policy as a mediating variable among manufacturing companies during the period of 2016-2018. This study used 29 manufacturing companies...

The task of recognizing 3D gesture for controlling equipment is highly challenging due to the propagation of 3D smart TV recently. In this paper, the Ada-Boost algorithm is applied to 3D gesture recognition by using a Kinect sensor. We recognized time-invariant 3D gesture using global and local feature...

The relevance of the study is connected with the need to expand the tools for managing portfolios of innovative projects in organizations. The traditional set of management technologies of a modern company does not provide adequate flexibility and adaptability in making management decisions in a rapidly...

Indonesia has more than 40 species of primates, 24 of which are endemic primates. This opinion illustrates that Indonesia has so many species of primates in the world. One is in Bandung, West Java that have a balance ecosystem. The purpose of creating this SOJA sosial campaign is to introducing about...

The purpose of this study was to get a picture of the level of welfare of the slum areas of Bandung through its consumption spending patterns. The study was conducted in Babakan Surabaya in the District of Kiara Condong. Babakan Surabaya is one of the villages in the District of Kiara Condong and is...

Forms of politeness in various kinds of talk shows that can be used for learning activities at school, one aspect of speaking akills. The research objective describes the principles of politeness on talk shows on metro TV and is implemented for learning speaking skills in schools, especially learning...

In recent years, in response to the energy crisis, global sales of new energy vehicles have increased significantly. A great number of scholars have studied the factors affecting the sales from consumer behavior. However, instead of studying the demand, this paper focuses on the supply, studies the producer...

In recent years, the number of lawsuits filed by Chinese listed companies has been on the rise. So does the scale of the amount involved. When a public company is involved in litigation, the potential uncertainty increases dramatically, threatening investment projects including innovation. This paper...

After China entered the stage of deep aging, long-term care insurance, as an important institutional innovation for addressing aging in China, has been expanded to 49 cities since its pilot program in 2016.Methods: This study summarizes the practical situations of long-term care insurance fund raising...

Financial report used as a basis for decision making because it aims to present information about the financial position, budget realization, excess budget balances, cash flows, operating results, and changes in equity of an entity in a report that is useful for users in making and evaluating decisions...

The study was conducted to assist the Sharia Business Unit of Bank Sulselbar in an effort to increase sharia financing portfolio. The study examines four variables (deposit funds, cash, placement, profit sharing) that affect financing volume. The data were collected from quarterly published financial...

This research aimed to reveal the influences of profitability, firm size, leverage, and capital expenditure on cash holding. In this study, 34 manufacturers listed on IDX from 2016 to 2018 were chosen using a purposive sampling strategy. Secondary data in the form of financial statements was utilized....

Karimunjawa National Park has the potential to become a major tourism attraction in Central Java. There are numerous potentials for tourism business development in the buffer zone community of Karimunjawa Marine National Park. The point of this study is to examine the obstacles to women entrepreneurship...

This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are...

One of the most important enterprise resources, ensuring its competitive advantage in the Russian and international markets, is its personnel with their knowledge, skills, smart ideas, effectively developing innovative projects and implementing them. Professionals are able to significantly increase the...

The outbreak of novel coronavirus pneumonia make the economy of our country and even the whole world has suffered great losses,however, due to the limited travel of consumers during the epidemic period, the catering industry under the midline of various industries is the first to be hit, many large-scale...

Small micro enterprises have made great contributions to China’s economic development. However, due to their own characteristics of small scale, single business and lack of own cash flow, the chance of bankruptcy is greatly increased when small micro enterprises face difficulties. The sudden outbreak...

Due to the Covid 19 pandemic crisis, many businesses have seen their economic activity diminish, which motivates them to implement actual profits management. Companies may have the possibility to fabricate financial statements to enhance the appearance of their financial reports as a result of this circumstance....

Indonesia is a country with a majority of Muslims, has a tradition of back to hometown during Eid Fitr. This event then became one thing that is always covered in a special by television in Indonesia by creating a special program of going home coverage. The two biggest TV in Indonesia with news format...

Family Hope Program (PKH) is a conditional cash transfer in Indonesia that aims to alleviate poverty by improving the welfare of its receivers. Previous studies show that CCT has an impact on welfare observed from household expenditure indicators. This study aims to identify the impact of PKH on household...

The purpose of this research was to analyze the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) of 2016 with the financial statements of BUMDes Ora Et Labora of 2020 in Usapisonbai Village. Data collection was carried out by interviewing and...

This study aims to analyze how the government's policy response, that is the government's responsibility to provide infrastructure needed by the community and cash assistance, as well as social capital owned by the poor to increase of community empower of the poor in Aceh. This study used primary data...

With the rapid development of economy, many people are keen to buy and sell unstable financial products to maximize their interests. This paper proposes an investment strategy based on Sharp ratio and neural network particle swarm optimization, which is able to predict the best time to buy, hold and...

This paper finds that the firms involved in the Luxembourg Leaks ('LuxLeaks') scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control...

Personal charm is a kind of force which can generate strong attraction. Hosts’ personality charm is a decisive factor of audience rating of TV programmes and also the soul of a programme. This paper starts from the composition of personality charm of TV programmes, analyzes development direction of each...

Since the process and then the notion of the psychological warfare has become the part of our life it is constantly changing, becoming more sophisticated. Radio and TV brought psychological warfare nearly in every house in the 20th century. Internet and social media contributed greatly to the cross-boarding...

This study investigates financial resource misallocation stemming from “ownership bias” and “scale discrimination” within China’s high-quality development paradigm. Using 2011-2022 data from A-share non-financial listed firms, we find financial development significantly alleviates corporate financing...

Operating cash flow management is a quite important component part of the capital management. It’s a reflection of the enterprise’s hematopoietic function, well reflecting the enterprise’s increment of value through their operating activities, and also a reflection of the enterprise’s profit quality....

Based on the major outbreaks environment under this big background, from the literature to explore food industry known risk factors, and the analysis of the inherent mechanism of them, get food industry three risk factors: operating income and cash flow, labor costs, as well as their mechanism of action...

PD Wawo Bima is one of the Regional Owned Enterprises owned by the Bima Regency Government. It was established based on the Regional Regulation No.1 of 1966 which is engaged in the business of National Salt Production (Iodine Salt), land and sea transportation, workshops and the provision of cable TV...

This paper provides a convenient and low-cost cash register management system for small and medium-sized stores. Ensure the accuracy of various data while improving efficiency, so as to meet the daily sales and management needs of the store. Combined with the characteristics of retail industry, business...

Manufacturing SMEs are crucial for stabilizing industrial chains and employment, but face persistent cash flow constraints. As the VAT credit refund policy becomes normalized, its alleviating effect has garnered attention. This paper examines 2019–2024 A-share listed manufacturing SMEs using the difference-in-differences...

This study examined television program effects towards young children. Television has become an increasingly accepted entertainment washing tool in children's brain. Previous research has indicated that television program can be destructive if it is not used wisely. It is really hard to avoid television...

This study evaluates Google’s enterprise value over three years (2021–2023) using the Free Cash Flow (FCF) discount method, aiming to provide actionable insights for investors and management. By applying the Discounted Cash Flow (DCF) model, the analysis quantifies Google’s theoretical stock value and...

The paper makes the empirical analysis on factors affecting the A -share listed company's internal capital market efficiency, the study found that in the related factors of corporate governance, control and cash flow rights are associated with the internal capital market positively; the nature of ultimate...

Based on the Minister of Information Decree No. 190A/Kep/1987 in October 1987, the government officially allows the operation of private television. This makes it easier for the public to obtain various information, and no longer dependent on TVRI programs that have previously dominated broadcast rights....

The paper analyzes the types of humor in TV commercials, including regular humor, cold humor and absurd humor. Through these types of case studies, consumers can deeply understand the benefits of using these kinds of humor to make advertisement. At the end, this paper analyzes the role of humorous advertising...

Through theoretical and empirical research methods, this paper studies the main influencing factors of cash dividend distribution policy of listed companies, taking the GEM companies listed in 2013-2016 as the research object, hoping to enrich the current theory and help companies formulate a suitable...

Land of the village treasury is one of the village assets that must be optimized in order to improve the welfare of the community. Since the village treasury land in Ampeldento Village has only been used as agricultural land through a rental system, and part of the land is neglected. The creation of...

Target matching research of TV precision-guided weapons, is whether the analysis according to the principle of TV seeker intercept missiles to intercept and hit the target. The paper used intercepting and tracking algorithm of TV-guided missile seeker, to attack simulated the target simulation images,...

This study aims to find alternative information non-earnings (earnings) after IFRS convention in investing by testing (1) the relationship of fundamental information (account receivable signal, inventory signal, gross margin signal, sales, and administrative signal, effective tax signal, labor force...

This study collected financial panel data of 42 food manufacturing firms from 2014–2022, and finally selected 15 to explore the changes in the impact of each risk on the cash holdings of firms before and after the COVID-19. The risks include market volatility (VaR), market share (MS), inventory turnover...

The level of cash holding is directly related to the survival and development of Chinese private enterprises. The ultimate controller can affect the level of cash holding of enterprises, but the existing research conclusions are inconsistent on the mechanism of the influence. Based on the cash holding...

This paper studied the differences of mergers and acquisitions’ performances between state-owned and private enterprises using the factor analysis, following this was the regression analysis of the factors affecting the performance of M&A from the perspective of government intervention. The empirical...

In 2015, the emergence of phenomenal IP plays causes IP upsurge. From the perspective of its communication value, on communication idea, these TV series are precise localization and excellent production following the trend. Media content is simultaneous implementation of humanity essence and spirit of...