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945 articles
Proceedings Article
Work Motivational Factors of Generation Z in the Digital Economy
O.A. Vasilyeva, G.V. Dovzhik, S.A. Musatova
The article presents the results of the research on the work motivational factors and cross-expectations of participants in the youth labor market in the context of digitalization. Currently, the labor market is undergoing major changes, both in the field of adaptation of the stages of selecting young...
Proceedings Article
The Application and Risk Management of Fintech in Financial Services
Ni Chen
This paper explores transformative role of fintech in financial services, focusing on its applications and the risk management challenges it presents. It traces evolution of fintech from economic globalization, highlighting innovations such as crowdfunding, P2P lending, and mobile banking, which enhance...
Proceedings Article
Application and Feasibility Analysis of DCF Model in Corporate Valuation: A Case Study of Tesla, Inc.
Jiayi Pan
Although in the past two years, the COVID-19 pandemic and the resulting rise in global raw materials and labor costs have had a more serious adverse impact on the entire automotive industry, the new energy vehicle industry has shown a strong momentum of development in the past two years, with significant...
Proceedings Article
Studies on the Modifications and Applications of the Net Present Value and Internal Rate of Return
Qixuan Tan, Yijun Chen, Xingyan Wang, Zexin Zeng
In terms of investment decision making, it is vital for the decision makers, to be able to select the investment project that is the most profitable. Therefore, various models are established including the net present value (NPV) and the internal rate of return (IRR) for the investors to compare different...
Proceedings Article
Reasoning Research on Financial Performance of Listed Companies After Asset Reorganization Based on Business Integration
Yipa Dong
This paper takes Midea Group’s absorption and merger of Little Swan through share swaps as an analysis case, and analyzes the financial performance of public firms in the household appliance industry before and after mergers and acquisitions based on accounting research methods. This paper collects the...
Proceedings Article
Research and Development Expenditure, Cash Conversion Cycle and Corporate Performance An Empirical Study of Chinese Listed Companies
Changlie Yin, Shuchun Zhang
With the development of science and technology, the globalization has contributed to the vigorous development of China’s economy. Business managers begin to recognize the importance of research and development expenditure and working capital management on the enterprise core competitiveness. Combining...
Proceedings Article
An Analysis of the Business Operation and Financial Status of Enterprises in Response to the Development of Elderly Care Demand
Chuhan Xiao
With the intensification of China’s aging population, the elderly care industry has become an important development direction for the domestic insurance industry. Since entering the elderly care industry in 2007, Taikang Insurance Group has actively promoted the integration of medical care and elderly...
Proceedings Article
NPV vs. IRR: Comparison of Pros and Cons in Investment Decisions
Xinyi Li
In the investment decision-making process of modern enterprises, it is critical to analyze project profitability and risk. Numerous techniques have been developed to assist businesses in making logical and scientific investment decisions; the most widely used assessment instruments are internal rate...
Proceedings Article
A Study on Investment Efficiency and Influencing Factors of Chinese A-Share Tourism Listed Companies
Based on Richardson Investment Model
Yinfan Wang, Ling Li, Zhiran Chen
There are inefficient investment behaviors in tourism industry, and the efficiency of investment activities is crucial to the long-term stable development of listed tourism companies. Based on Richardson investment efficiency model, this paper uses DIFF-GMM dynamic panel regression to study the changes...
Proceedings Article
Analysis of Cash Round and Receivables Towards Liquidity of PT. Telecommunication Indonesia Tbk
Asri Jaya, Nurlina, A. Tenri Syahriani
Accounts receivable turnover is high in a company is a condition of capital that will be higher and can be said to be liquid. High accounts receivable turnover will cause the company’s capital to increase so that the company can be said to be liquid and vice versa if the receivables turnover is low it...
Proceedings Article
Online Credit Culture of University Students at XYZ Credit Apps
Erma Rosdiana, Munsi Lampe, Safriadi Safriadi
University students study with the aim of seeking knowledge, but they also prepare learning tools to support the learning process. Unfortunately, not all students have enough money to fulfill these needs, so they do online credit at XYZ Credit Apps. The research method used is a qualitative research...
Proceedings Article
Monetary Policy, Debt Maturity and Cash Holdings
Hujie
This paper combines debt maturity, monetary policy and cash holdings into the same analytical framework. Taking 835 A-share non-financial listed companies in Shenzhen and Shanghai as samples, we empirically analyzed through the simultaneous equation model and found that: company cash holding’s possibility...
Proceedings Article
A Financial Analysis on Taiwan Semiconductor Manufacturing Company
Jinghan Xu
This study investigates the significance of value investment in promoting stable returns, risk management, and healthy market development, with a focus on its application in the semiconductor industry. Using TSMC as a case study, the research highlights the firm’s leading position in the global semiconductor...
Proceedings Article
Optimization of Cash Waqf in Developing Creative Industry : An Effort to Create Sharia-creativepreneurs
Neni Sri Wulandari, Rida Rosida, Aneu Cakhyaneu, Nunung Alindawati
Cash waqf potential in Indonesia is very large if it is well managed. This study discusses the potential management of Cash Waqf (Waqf Al-Nuqud) in Indonesia in order to empower the community and its economic development for the welfare of Muslims in the country. Especially if the funds are handed over...
Proceedings Article
An Analysis of the Factors Affecting Debt Financing Structure--Empirical Evidence from Chinese Listed Companies
Bo Yan
This paper explores the factors affecting the Chinese listed companies debt financing and examines them using the data of Chinese listed companies. The evidence suggests that company size, the company's growth opportunities, the fixed asset ratio and free cash flow have a significant impact both on the...
Proceedings Article
Research and Application of the Endowment Effect
Jiaxuan Zhou
To analyze the endowment effect on society and education, the applications are studied by using the comparative research method and behavioral research method and have been summarized as the applications in various fields in the paper. Early studies of the endowment effect were conducted on willingness...
Proceedings Article
Technique Development of the Complex Diagnostic Analysis of Enterprise Activities
L V Eihler, A S Strynkovskaya, T P Sidorova
Modern business entities face a significant number of problems, which ultimately lead to crises and unprofitability. In many ways, these states are due to insufficient amount of operational information for making management decisions. The role of this kind of information is difficult to overestimate...
Proceedings Article
Value Investing in the EV Industry: A Case Study of Tesla
Ruiyang Ding
This study examines Tesla Inc. Through the lens of value investing principles, analyzing its long-term investment potential in the rapidly evolving electric vehicle and sustainable energy markets. Through SWOT analysis and key financial metrics evaluation, the research reveals Tesla’s achievement of...
Proceedings Article
Corporate Social Responsibility and Cash Holdings
Kaixing Wang, Qi’an Sun
In this paper, we focus on discussing the relationship between corporate social responsibility and cash holdings in China stock market. We can draw conclusions based on corporate social responsibility in China’s domestic enterprises, the value of corporate cash holdings and corporate cash holdings for...
Proceedings Article
Research on Corporate Marketing Strategies from Financial Analysis Perspective
Ximeng Li
This study aims to explore the effectiveness of corporate marketing strategies and their impact on financial performance from a financial analysis perspective. Through a literature review, it delves into the fundamental theories of financial analysis and the concepts and development of corporate marketing...
Proceedings Article
The Role of Law and Immigration Supervision in Maintaining the Sovereignty of the Indonesian State
Evi Oktarina, Zudan Arif Fakrulloh, Firman Freaddy Busroh
To improve foreign cash sources, the Indonesian government wants to assist economic growth through tourism. As a result, the government provides free short-term visas to foreign nationals. Immigration has an important part in a country's sovereignty since it is the major entry point. As stated in...
Proceedings Article
The Relationship Between E-Banking and Financial Performance of Go Public Bank in Indonesia
Rizki Sri Lasmini, Astra Prima Budiarti, Abel Tasman, Fifka Amelia Susant
E-Banking is a form of IT application that serve customers when doing transactions using their personal accounts by computer or mobile phone that is connected to the internet, therefore non-cash transactions applied. This research aims to analyze the relationship between the application of E-Banking...
Proceedings Article
The Impact of the Epidemic on Small and Medium-Sized Enterprises and Its Strategies
Jinrui Li, Haina Yang
Since 2000, 99.9% of U.S. businesses have been small businesses, providing many jobs and opportunities in the United States. But the COVID-19 pandemic has adversely affected small businesses in the United States. Influenced by the epidemic, there is a global shortage of materials, and the cost of supply...
Proceedings Article
The Impact of High-Tech Enterprises’ Cash Holdings on R&D Investment
Hongchuan Zhang
With the convening of the 19th National Congress of the Communist Party of China, our country has firmly implemented the innovation-driven development strategy. As microeconomic entities, enterprises should actively respond to the call of the country to transform economic development patterns and strive...
Proceedings Article
A Financial Analysis and Risk Assessment of Coca-Cola
Fan Zhang
Coca-Cola, founded in 1886, is the world’s largest beverage company, operating in over 200 countries with 160 brands and a robust distribution network. Despite its global prominence and diversified portfolio, the company faces challenges related to health-conscious consumer trends and intense industry...
Proceedings Article
The Determination of Optimal Machine Life:Fixed Assets Management and Enterprise Value Creation
Xinrui Yuan
This paper summarizes the research process of the method to calculate the optimal machine life, including the MAPI model, annual average cost, and internal rate of return. Considering the cash flow and other possible factors, combining static and dynamic research, and making a comparative analysis find...
Proceedings Article
An Analysis of Microsoft’s Acquisition of Activision Blizzard: A Synergy-Based Perspective
Kaiyu Chen
Synergy is a core issue in corporate mergers and acquisitions research. Existing literature mostly uses large-sample quantitative research methods to evaluate the effectiveness of mergers and acquisitions. However, when facing emerging industries, high-growth companies or special merger and acquisition...
Proceedings Article
The Optimal Machine Life in Tesla
Zeyun Lu, Jilin Lyu, Zhengyang Wan, Yanzhi Wang
Tesla is an American electric car and energy company that makes and sells electric cars, solar panels, and energy storage equipment. We analyze how can Tesla buy and sell the machines in the most profitable way. Based on photovoltaic (PV) and net present value (NPV) rules, the infinite time optimal machine...
Series: Advances in Engineering Research
Proceedings Article
Origin Mechanism of Tightness of Chang 6 Sandstone Reservoir in Zhiluo Oilfield Ordos Basin
Rongjun Zhang, Qian Geng, Qian Zhang, Hu Wei
By the use of basic geological data, properties, cash thin section, SEM, particle size, high mercury injection and other core analysis experiments are completed to make a detail study on the Chang 6 group characteristics of Zhiluo oil field in diagenesis perspective. The results reveals that sandstone’s...
Proceedings Article
Analysis of Corporate Financial Position: Taking Tencent Holdings Limited as an Example
Xingyuan Ma
The digital economy is crucial as it drives industrial upgrading and efficiency improvement, giving birth to new business models and forms. It is a new engine for economic growth and is related to national competitiveness and future development and is a focus of the world. Tencent promotes industrial...
Proceedings Article
Value Evaluation of PDD Based on DCF Model
Zihan Tang
Pinduoduo(PDD) is one of the representatives of Internet e-commerce companies that have developed in recent years, and PDD created a successful and innovative business model of social e-commerce. Compared with the traditional e-commerce model, social e-commercehas certain competitive advantages in the...
Proceedings Article
A Financial Analysis and Valuation of PepsiCo
Jia Wei
The integration of environmental awareness into the food industry has created challenges and opportunities, particularly for multinational corporations like PepsiCo. This study examines PepsiCo’s strategies in market expansion, technological innovation, and financial management to understand its competitive...
Proceedings Article
COVID-19 on Small Catering Businesses - Analysis of Negative Impacts and Recommendations
Mijia Xiong
During the “Golden Week” of the Spring Festival in 2020, the catering industry suffered losses due to the impact of Covid-19. Many catering enterprises, especially small and medium-sized catering enterprises, are facing severe cash flow pressure, which has led to bankruptcy. In this regard, in order...
Proceedings Article
Financial Stress Testing of Real Estate Enterprise
Yao Long
In this paper, we choose “Stress Testing", which is widely used in the financial field, to analyze the risk pressure of the real estate industry. The real estate industry's pressure factors are divided into internal and external factors. Internal factors mainly reflect the enterprise inventory turnover,...
Proceedings Article
A Listed Company Evaluation Based on DCF Model-the Case of Medical Apparatus and Instruments Industry
Luyao Cheng
This study pays attention to Johnson&Johnson, which is one of the companies in the medical devices industry that a highly specialized industry with deep growth prospects to examines its enterprise value through the discount the free cash flow for the firm model. The Author conducts comprehensive...
Series: Advances in Engineering Research
Proceedings Article
Analysis of Mental Workload and Fatigue of Packer Unit Operators Using NASA TLX and SOFI
Mila Faila Sufa, Dyah Kurnia Sari
Human activities can be grouped into two main components including physical activity and mental activity. Mental workload is a combination of a component regarding the condition of workers, in terms of time and demands of work tasks related to the workload that has been given. PT. XYZ is one of the Indonesian...
Proceedings Article
The influence factors of enterprise group internal capital market excess value empirical research
An Xu, Zhi-wen Gong
the article on the business group internal capital market, on the basis of capital allocation excess value measure, is a family enterprise as samples, empirically the influence factors of enterprise group internal capital market excess value. Study shows that the system the excess value of group, the...
Proceedings Article
Development Strategy of Embroidery Product Market Based on WEB E-Commerce in West Sumatra
Rose Rahmidani, Armiati, Syukhri, Dessi Susanti
The purpose of this research is to produce a system design that can make it easy to introduce and sell all embroidery products by “Lily Indah Handycraft”. It is located in Rohana Kudus Street No. 1 Koto Gadang, Kec. IV Koto, KabupatenAgam and “VenniBordir” at Raya Pariaman Street, SicincinRambai, South...
Proceedings Article
Study on the Impact of Value-Added Tax (VAT) Carryover Tax Credit Policy on the Capital Turnover of High-Tech Enterprises - An Empirical Analysis Based on Chinese A-Share Listed Companies from 2016 to 2022
Jingnan Lai
As a core measure of recent tax reduction and fee reduction policies, the VAT carryover tax credit reform has significantly influenced market entities’ behaviors by optimizing corporate cash flow. This paper takes Chinese A-share listed companies from 2016 to 2022 as samples, focuses on high-tech enterprises,...
Proceedings Article
Building a Modern Financial Model of Company Management
V.I. Bunkovsky
During some years, many original and interesting papers devoted to the issue of property management were published. However, there is an acute shortage of works devoted to the system of accessing models for cost-effectiveness analysis. The most researchers adapt a certain method to assess the market...
Proceedings Article
Analyzing the Financial Situation of Certain Company: The Case of Midea
Jie Zhang
This paper takes Midea Group as the research object and analyzes its 2019–2024 financial statements to explore the financial risks faced by the enterprise in the process of rapid growth and expansion. It is found that Midea’s long-term debt service risk is in the middle of the industry, the overall fluctuation...
Proceedings Article
The Effect of Sales Growth, Profitability, Liquidity, and Operating Cash Flow in Predicting Financial Distress During the Covid-19 Pandemic
(Empirical Study of Property, Real Estate, and Construction Companies on the IDX for the 2019–2021 Period)
Yuli Tri Cahyono, Nurul Hidayanti
This research aims to determine the effect of sales growth, profitability, liquidity, and operating cash flow in predicting financial distress during the covid-19 pandemic. The population in this research are all property, real estate, and construction companies listed on the Indonesia Stock Exchange...
Proceedings Article
Computerization of The BUMDes Financial Reporting System
I Gede Made Karma, I Made Wijana, Jeni Susanti
BUMDes (Village-Owned Enterprises) are village businesses managed by the Village Government. In its operations, BUMDes can run various business units, which are aimed at increasing the welfare and income of village communities. Therefore, BUMDes are required to have ideal governance, both in terms of...
Proceedings Article
Analysis of Accounting Conservatism on Accounting Policy Post-Implementation of International Financial Reporting Standard
Nurzi Sebrina, Salma Taqwa
The study aims to examine the conservatism on accounting policies after Convergence to IFRS in financial reporting of Indonesia. The study was conducted The study was conducted with the population of manufacturing companies listed in Indonesia Stock Exchange. Samples were determined by purposive sampling...
Proceedings Article
Research on Financial Strategy Based on Cash Flow
Take Listed Companies in the Steel Industry in China as an Example
Haoyu Wang
With the continuous development and progress of China’s economy aiming at high quality, domestic enterprises are aware of the defects of traditional profit indicators and gradually implement the concept of “cash is king”. Realizing the defects of traditional profit indicators, it is necessary to analyse...
Proceedings Article
Strategic Evolution and Financial Sustainability: A Case Study of Beijing Yanwen Logistics
Meiling Peng
This longitudinal study examines the strategic transformation and financial resilience of Beijing Yanwen Logistics (2018–2021), a key player in China's cross-border e-commerce logistics sector. Through financial ratio analysis and strategic positioning evaluation, we identify three critical success...
Proceedings Article
Research on Business Model Innovation based on Shared Economic Concept
Jing Ma
Shared economy is a business model in which individuals, businesses, or organizations share the right to use idle resources through a shared platform and get a return. Cloud computing, large data and other emerging information technology, complex and volatile business competition environment, and light...
Proceedings Article
Business Analysis on Sweet Condensed Tempeh as a Functional Food
Firman Tri Ajie, Adityo Wicaksono, Tommy Hendrix, Muhammad Angwar
In recent years, a growing interest in foods of plant origin, especially plant protein foods, has become evident. The oriental soybean foods have appeared all over the world. Tempeh, one of soybean protein food, is one of popular Indonesian soybean food made from yellow soybean by fermentation with a...
Proceedings Article
Financing Peculiarities of Production Processes in Modern Economic Conditions
A.S. Nechaev, O.V. Antipina, E.A. Ilina
Financing is a type for cash support. Financial resources of the enterprise, which are directed to its development, are formed at the expense of depreciation deductions, profits received from all types of economic and financial activities, additional share contributions of participants in partnerships,...
Proceedings Article
Construction of Online Learning System of Construction Engineering Management Based on MOOC
Rulun Peng
With the rapid development of China's economy and science and technology, the overall development of the construction industry shows a good trend, which means that the construction industry will have a very broad development prospect and market in China in the next few years. Therefore, more and...