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Financial assets' investment income is proportional to the risk, high income corresponds to high risk. As the most important derivatives, stock index futures' primary function is hedging. Based on the theory of hedging and the method to evaluate its effectiveness, this paper carries out an empirical...

The payment market in Russia and the Volgograd region is not developed sufficiently either institutionally or organizationally; payment systems, as the main market participants, have heterogeneous characteristics, what gives the possibility to digitally form new fast-growing segments of the payment market...

The emergence and development of Internet finance has brought about a thorough subversion and profound transformation of traditional finance, which not only changed the supply and demand structure of money, but also had a profound impact on the transmission mechanism of monetary policy. Based on the...

Integration processes in economy suggest an increase in the im-portance of logistics in solving national economic problems. One of the topical scientific directions in logistics and supply chain management (SCM), which are of practical importance, is a com-prehensive study of the problems of territorial...

The study investigates the application of cash basis accounting within the accounting practices of Indonesian village governments. In many developing nations, including Indonesia, the revolution from traditional bookkeeping practices to IPSAS cash basis accounting system has been a challenging and significant...

The article is devoted to the development of methodological approaches to the capitalization of resources of oil and gas fields in the subsoil. A new methodological approach to the capitalization of oil and gas resources has been developed that combines a differentiated accounting of investment characteristics,...

This paper analyses the business sustainability of on-grid mini hydropower plants. It helps to improve the implementation effectiveness of renewable energy in Indonesia. The sustainable business of on-grid mini hydropower plants is a key for increasing renewable portion and emission reduction. Twelve...

The hospitality industry has undergone a transformation with the aggressive marketing and presence by online travel agencies (OTAs). This paper examines the influence of OTA partnerships on home stay operations in Lake Region of Nainital, Uttarakhand. The surveys have been done with questionnaire as...

[Purpose] This study aimed to investigate the components of urinary crystallites in 275 cases of patients with calcium oxalate (CaOx) stones compared with the components of stones. [Methods] X-ray diffraction (XRD), Fourier-transform infrared (FT-IR) spectrometer, selected area electron diffraction (SAED)...

Due to the rapid growth in popularity of electronic cash, electronic voting and location-based mobile, the design of secure schemes with low-bandwidth and blocking attacks capability is an important research issue. In this paper, we propose an efficient provably secure ID-based blind signature with message...

In 2006, “private placement” was officially recognized by China Securities Regulatory Commission. Private placement is favored by listed companies because of its low cost and simple operation, and has become the preferred way of equity refinancing. However, this way also provides a channel for the large...

The adoption of digital payment systems has grown rapidly worldwide, yet elderly populations face challenges in embracing this shift. This study investigates the factors influencing digital payment adoption among the elderly in Kampar, Perak, a former mining town in Malaysia with a growing elderly population....

Urban life refers to people living in towns and cities, the most important feature of which is high mobility. Living in urban areas has been found to reduce leisure time because of a highly scheduled life, which means that many residents are now relying on technology to achieve their schedules. In this...

Project finance is characterised by a range of specific features in comparison with standard financing sources such as corporative or credit financing. In most cases, the difference arises from the characteristics of the borrower and way of generating cash for loan repayment. Accordingly, if the project...

Android based learning media is one way to enhance technology literacy amongst students. Learning implementation by utilizing smartphones and tablets may provide positive impact, not only cognitive ability but also metacognitive, affection and social culture realm. This research developed learning media...

[Purpose] The formation of kidney stones related closely to the properties of urinary nanocrystallites. This study aimed to investigate the components of urinary crystallites in 56 cases of patients with magnesium ammonium phosphate (MAP) stones compared with the components of stones. [Methods] X-ray...

The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...

Generation Z is a generation that cannot be separated from gadgets. Generation Z has been a market for e-wallet producers, especially during the Covid-19 pandemic since 2019. In other words, this pandemic has changed several ways of life. For instance, the new normal affects transaction activities for...

This research discusses the factors influencing firm value. This study uses energy and basic materials sector companies listed on the IDX in 2019–2023. A total of 97 data were obtained based on the purposive sampling technique. Using SPSS version 25, the variables studied include independent variables...

Yunnan is an agricultural province, whose task of poverty alleviation is arduous. The cultivation of tobacco leaves is an important source of farmers' income in most areas and has gradually become an important means for farmers to get rid of poverty and become rich. Based on the situation in Yunnan province,...

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic)....

In the current complex and ever-changing financial market environment, investors face the potential impact of interest rate fluctuations on the value of their investment portfolios. The duration of bonds plays a crucial role in measuring the sensitivity of bond prices to changes in interest rates. To...

Service industry is an important indicator to measure the comprehensive competitive strength of a region. However, the development level of service industry in Jilin Province has a large gap compared with that of other provinces. This paper carries out elaboration and case analysis of the tax planning...

The pandemic of COVID-19 along with the lockdown policy have affected all business sectors around the world, which leads to changes in the economic growth of nations. Thus, this study is conducted to analyze the impact of COVID-19 on the financial condition in the Indonesian life insurance industry from...

[Purpose] To study the component change of urine crystallites with different sizes in the urines of calcium oxalate (CaOx) calculi patients and healthy controls with placement time. [Methods] A combination of high-resolution transmission electron microscopy (HRTEM), fast Fourier transformation (FFT),...

This study examines the influence of Net Profit Margin (NPM), Cash Conversion Cycle (CCC), and Free Cash Flow (FCF) on Company Value, with Company Size and Dividend Payout Ratio as moderating variables. The research focuses on Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock...

This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20...

The coal industry is a pillar industry in China. It is very important for risk assessment of listed companies in the coal industry. Selecting 24 listed companies in the coal industry in China as the research object, build risk assessment indicators for listed coal companies from five aspects: debt-paying...

The use of this electronic wallet makes it easier for humans to transact at a distance or near. Only need a smartphone without cash and an ATM card, the transaction process can be done. Based on this background, the authors raised the formulation of the problem, namely how the legal regulation of the...

The article presents a comprehensive study of the mechanisms for the formation, implementation and effectiveness evaluation of the resource potential use. The evaluation is based on a multilevel system of indicators taking into account the specified charac-teristics of the corresponding resources. While...

Each phase of an enterprise's life cycle brings different impacts on corporate financial health. Financial distress may be associated with the emergence of a crisis, failure and / or bankruptcy. To identify these negative corporate phenomena timely, you need to know the appropriate symptoms. These symptoms...

Youth character strengths becomes the front line for the nation’s future generations to face future challenges, including during the Covid-19 pandemic. Previous research has shown character strengths in helping people and the nation cope the vicissitudes of Covid-19 pandemic. This research aims to identify...

The purpose of this study is to amass data on the impact of good corporate governance, free cash flow, and debt on profit management, with audit quality serving as a moderating variable. Thirteen firms were included in the sample, and data were acquired through judicious selection and documentation....

How to solve the SME (small and medium-sized enterprises) financing difficulty domestic scholars has always been the hot topic to study, the enterprise net cash flow condition will determine the fate of the business, supply chain financing provides new ideas for to solve this problem. This paper researched...

Since the beginning of the 21st century, the real estate industry has become an important engine to promote economic development. Moreover, it has entered a critical period of history. At the same time, the real estate industry has become a distribution center of capital and risk in the national economy...

The local tourism industry increases the formal sector and informal and its labor and presents the symptoms of the shadow economy. Shadow economy practices include: 1) use of uneducated and unskilled workers who legally or illegally profit from tourism; 2) irresponsible use of natural resources and the...

This paper adopts Roychowdhury’s models of predicting the cash flow from operation(CFO), takes IPO Company in 2002-2011 year as the study sample, and carries out empirical study on the manipulation of CFO in IPO Company 1 year before issue year, issue year and 1 year after issue year. This paper finds...

In an uncertain business environment, most of the companies will do some actions to optimize their performance such as merger & acquisition, where this action commonly followed by divestiture. Previous studies have shown diverse impacts from divestiture. In this study, the sample used were companies...

The complete diagrams of rocks compression with deformation above compressive strength are considered. Strength properties of rocks at the volume compression are defined: compressive strength, residual strength, modulus of deformation above com-pressive strength. Physical relationships are used: failure...

This study evaluates the working capital management efficiency of Foshan Haday Flavouring & Food Co., Ltd., from a supply chain perspective for the period 2019-2023. Taking Haday as a case study and using financial ratio analysis, it is found that the company’s market dominance results in a consistently...

The construction of Tower A in Surabaya’s “X” Project is one of the largest projects owned by PT X with a construction period of four years. The long period of development will certainly lead to various types of risks that can affect the development of the Surabaya “X” Project. This study aims to identify,...

Not every people has the same willingness to make a full cash payment for a real estate purchase. Their financial capability to pay in cash and more aside, some people might decide that their reserved cash would better be allocated elsewhere to cover other needs, such as business financing or other investments....

Dividend policy is an important topic that is always interesting to research. The dividend policy determines the profit distributed to shareholders and the profit reinvested in the company. However, managers have different interests and seek to achieve personal gain and harm shareholders. This study...

Current advances in financial technology really help everyone who wants to make transactions quickly to complete the payments they make. The development of financial service providers or PJK is one of the causes of this fast transaction, but this technological progress is also exploited by perpetrators...

The balance of a wage decrease as a result of world economic regression and incentives to promote worker’s productivity has become a major problem most companies are faced with, especially during the epidemic seeping through 2020. This essay starts with analyzing the compensation plan of three companies...

To understand the domestic research present situation and the hotspot in t-he field of agricultural products brand, adopting the method of literature metrology, com-prehensive utilization of NoteExpress, SPSS, Ucient, Netdraw software, such as making a map visualization, and further research in the field...

Driven by the rapid development of mobile Internet and consumption upgrading, the group of network celebrities has gradually transformed from a social phenomenon into an economic industry by virtue of its own advantages -- huge traffic and fans effect. In this process, web celebrity marketing emerged...

The aim of research is to determine the factors that affect the company's working capital. The research was conducted at PT. Bumi Sarana Utama Foundation Kalla Group, Pare-Pare, South Sulawesi, Indonesia. Sources of data were in the form of the company's financial report in the last 5 years (2011-2015)....

An effort made by rice farmers in maintaining their bargaining position in the management of rice farming financing is by conducting arisan gabah. The purpose of this study was to describe the management system of and find out about the benefits of arisan gabah. The research location was selected purposively,...

In Thailand’s fast-evolving digital economy, small and medium-sized enterprises (SMEs) face growing pressure to stay competitive and connected to their customers. As Artificial Intelligence (AI) becomes more accessible, it offers SMEs new ways to strengthen brand identity and com-. This study examines...