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14765 articles

About Valuation of Receivables of Non-Profit Organizations Managing Housing Stock in the Transition to IFRS

O G Zhitlukhina, M A Iashchuk
The main source of financing for non-profit organizations managing housing stock is the maintenance fees of apartment owners, calculated in proportion to their share in the right of common ownership of this property. Therefore it is important for such organizations to control the receivables of apartment...

The Application of Mental Accounts of Behavioral Finance in Internet Economy

Weisong Nie
With the development of e-commerce platforms, online shopping has brought many conveniences and benefits to consumers, and more and more consumers have joined the ranks of online consumption. Large-scale e-commerce and frequent merchant promotions have stimulated consumption, causing transaction records...

Organizational Forms of Development of Scientific and Technical Products

I V Ershova, A E Ershov, Ya G Bezdezhskaya
The article proposes to use a new form - outsourcing project, as opposed to the traditional form of work under individual contracts, which includes work on several stages of the life cycle, for the development of complex scientific and technical products. At the same time, the calculation of the cost...

Digital Literacy in Education: From Local to Global

Yukai Wei
With the advance of digital technology and the process of globalization, digital literacy becmoes a more important role in education, especially in global context. Digital literacy education is a continuous process from kindergarten to college and even in work places. It can be defined as the ability...
Proceedings Article

IoT-Based Automatic Breaking Control System for Electric Vehicles and Monitoring System

B. Likitha, Y. David Solomon Raju
Tragically, many innocent lives are lost daily in car accidents. Driving mistakes and delayed emergency response time are the leading reasons. The braking system is an essential part of every vehicle. Problems or accidents might occur as a result of improper or delayed braking. Failure to rapidly apply...

Digitization of Rural Industries: Current Situation, Progress and Prospects

Tiantian Wang
The digitization of rural industries is the core of the construction of digital villages. It is a new driving force for realizing rural revitalization, promoting the transformation and upgrading of industrial structure. Based on the analysis of the status and progress of the digital development of rural...

Office Networks and Promotions in Driving Consumer Loan Sales via Savings Deposits: A Study of Regional Development Banks in Sulawesi

Andi Reski Nurulnisa Mulhas, Abdul Razak Munir, Fahrina Mustafa
This study examines the relationship between office networks, promotional spending, and savings collection in driving consumption loan sales at regional development banks in Sulawesi Island. Using multiple regression analysis with classical assumption tests, data from annual reports of four banks—Bank...

Challenges and Countermeasures of Chinese Cross-Border E-commerce Development in the United States

Sizheng Qu
With the upgrading of residents’ consumption level and the popularization of overseas e-commerce platforms, the development of Chinese cross-border e-commerce has new opportunities. However, under the influence of the China-US trade frictions, Chinese cross-border e-commerce development in the United...

Evaluation of Risk Manageability of HEI

R Aetdinova, G Galiullina, G Solomonova
The article sets out to consider assessment of risk manageability in institutions of higher education. The study examines a classification of external and internal risks characteristics of the universities, the technology of expert assessment of risk manageability. The methodology of determining the...

The Status of the Russian Education System: The Modernization of Human Resource

O K Kudriashova, AV Mar’ina, G R Fakhretdinova, O Y Khanova
In this article, the authors are going to examine the contemporary status of human resources in Russia. The essential approaches to the education system’s quality will be analyzed. The main problems of the educational domain will be revealed, as well as the ways of its abolition and human resource development.

Analysis of the Business Model of e-commerce Companies under COVID-19: Taking Alibaba as an Example

Hongyi Chen, Yueqiao Feng
With the increase of Internet usage and the impact of COVID-19 pandemic, the market share of e-commerce is growing rapidly, and various types of e-commerce websites is emerging. Alibaba, as a leading enterprise in China’s e-commerce market, has been affected by the environment in this period, and has...

Marketing Strategy During the Pandemic: A Study of Chinese Live Streaming E-commerce Based on Taobao Live

Youjing Liu, Zhewen Xu, Haiyan Wang, Jingying Xu
With the outbreak of COVID-19 in 2020, many companies were forced to change their traditional marketing strategies to survive, while the live streaming E-commerce strategy stood out owing to its numerous advantages. On the premise of the success of the live streaming E-commerce strategy, this paper established...

Research on Localization Marketing Strategy of Multinational FMCG Products (Taking Chinese Market as an Example)

Xinyi Wang
With the rapid development of China’s economy, China has broad market prospects, and more and more multinational corporations have achieved great success in China. To improve brand influence and assets, multinational enterprises entering the Chinese market need to conduct consumer research and brand...

Automation of Cost Evaluation Methods When Choosing a Commercial Web Resource Through the Example of Primorsky Krai

L V Mkhitaryan, G F Pavlenko, T N Popova, G P Ozerova
The paper discusses practical methods used to evaluate the technical and economic features of the software system design project: the COCOMO method, PERT method and the method of estimating labor costs based on the database dimension. These accurate methods ensure simplicity of calculation and can be...

Methods for Assessing the Tourist and Recreational Potential of the Territory

E O Ushakova, M Y Tsoy
Regional socioeconomic planning requires assessing the local resource potential from the economic standpoint. The assessment must cover the tourism opportunities the region has, as domestic and inbound tourism is a national priority. This makes relevant any effort to improve the methodology for assessing...

Personality Characteristics and Anchoring Effect in the Newsvendor Problem: A Laboratory Study

Wenmin Han, Min Huang, Wenhui Niu
The Ordering decisions made by decision-makers are affected by their personality characteristics and uncertain market environment, and have always been focused on by scholars. This study used MBTI to classify the personality characteristics of decision-makers, and the E-prime software combined with the...

Functional / Process Simulation of the Risk Analysis Procedure with IT Support

D I Panyukov, E V Panyukova
The article contains results of the functional/process simulation of the risk analysis procedure based on the FMEA (Failure Mode and Effects Analysis) methods. The authors reviewed the primary literature sources on this issue and decided that it was necessary to simulate this procedure in two notations...
Proceedings Article

Gesture Based Media Control System Using OpenCV and ML

M. Swathi, K. Vinay Vamsi, B. Anshith Murali, S. Chandra Sekhar, G. Sandeep
With interaction going online, there is increasing importance placed on con- trol. Basic ways devices can break your flow: Kindergartens and devices such as key- boards and mice. The Gesture Based Media Control System (GMGS) repairs this by means of computer vision and machine learning. It allows hands-free...
Proceedings Article

Comparative Analysis of Deep Learning and Statistical Models for Air Pollutants Prediction in Urban Areas

M. S. S. Lakshmi Lavanya, M. Siri, L. Soumya, P. Shivamani, B. Shiva
Air pollution is a hidden but serious public health risk that has been made worse by urbanization and industrialization. This study compares deep learning and statistical models for predicting urban air quality in order to lessen its consequences. LSTM, GRU, CNN, and ensemble combinations were among...

Analysis of the Causes of Delays in the Realization of Regional Expenditure Budgets

Harlinah Harlinah, Anas Iswanto Anwar, Andi Ratna sari Dewi
The effectiveness of budget absorption is the primary focus of this study, which examines the factors that delay budget realization in the DPRD Secretariat. Budget realization had only reached 32.99% as of May 31, 2024, with the remaining portion scheduled for the subsequent six months. The research...

Developing the Expert System for Assessing the Resilience to Crisis of Enterprises with Weak Dynamics

A V Sedelnikov, E S Khnyryova
In the last decade there has been considerable interest in the problem of enterprises crisis resolution. It is related to the fact that a number of economic crises hit many countries. This paper presents a new approach to assess the resilience to crisis of enterprises. For this purpose, we propose to...

Territory Branding Modelling: Problems and Solutions

T G Butova, E B Bukharova, S L Ulina, E Y Yakovleva, V N Morgun
The evergrowing competition of countries, regions, cities and the increasing demands of the population for the quality of the surrounding environment called for the creation and maintenance of positive image and reputation, the main constituent of which is the branding of territories. Effective use of...

Tools of Management Distribution Optimization in the Regional Economic Systems of a Trading Environment

G Demchenko, V Lukinykh, Yu Lukinykh
The study of current trends in the development of economic activity of enterprises in Russia, on the one hand, and the sources of economic growth, on the other hand, indicates a significant increase in the role of control instruments in the economic entities management. Considering the optimization system...

Students’ Perceptions of Using Quizizz Educational Game in Indonesian Language Learning at SMK Muhammadiyah 2 Karanganyar

Adistya Yossi Hilda Agustine, Gallant Karunia Assidik
This study aims to determine students’ perceptions of using Quizizz educational games in Indonesian learning. This quantitative research used a survey approach and a questionnaire to collect data. Twenty-five respondents were selected through purposive sampling, and questionnaires were administered via...

Environmental, Social, and Governance (ESG) Performance and Firm Value: Panel Data Evidence from ASEAN

A Alifya Ariyandini
This study investigates the impact of corporate sustainability performance, measured through ESG scores, on firm value using a panel dataset of 568 publicly listed companies across Southeast Asia from 2019 to 2023. A random effects panel regression model, selected based on the Hausman test, is employed...
Proceedings Article

Secure Online Voting System For College Using Blockchain

Surisetty Madhuri, Bhojuraju Sanjitha, Gude Usha, Sri Appala Bathula, Likitha Prassana, Vanamoju Preethi
In the modern era, continuing translucency and fairness is a main way to secure a voting process in educational institutions. Traditional voting is a basic parliamentary pursuit; experts have a feeling that using paper in balloting is the only procedure to ensure everyone votes; however, this procedure...

Green Marketing and Sustainability Policies: Impact on Consumer Behaviour in Developed and Developing Nations

Muh Nur Ihwan Natsir
This study examines the impact of corporate green marketing initiatives and government sustainability policies on consumer behaviour across three countries: the United States, Germany, and Indonesia, over the period 2014–2023. Using a quantitative approach, including descriptive statistics, ANOVA, and...
Proceedings Article

Automated Enforcement System for Helmet and Triple Riding Violation Using Real Time Video Surveillance

Y. Lakshman Rao, S. Laxmi Prasanthi, P. Likitha Mahalakshmi, N. Vijayalakshmi, G. Dhana Lakshmi, D. Sravani
This project presents an automated traffic violation detection system developed to recognize and confront helmet violation and triple riding using real time and static data. The system applies the YOLOv8 model for real time object detection. Pre-trained YOLOv8 is utilized for triple riding detection,...

The Artificial Intelligence Application Model In Higher Education Towards World-Class University

Nur Aedi
This study aims to determine how self-adjustment is described by overseas students from outside Malang City in dealing with problems and challenges of cultural, linguistic, and environmental differences in the area where they live to pursue education with stress-coping strategies. This research uses...

Analysis of the Effectiveness and Contribution of Regional Levies to the Original Regional Income of West Sulawesi Province

Rivka Damayanti Wahid, Ratna Ayu Damayanti, Andi Ratna Sari Dewi
This study analyzes the effectiveness and contribution of regional levy revenue to the Locally-Generated Revenue (PAD) of West Sulawesi Province from 2019 to 2023. The research employs a quantitative descriptive analysis method, utilizing target data and realization figures for regional levies and PAD...
Proceedings Article

A FinFET-Based Hysteresis Comparator for High-Speed and Low-Power ADC

Chokkakula Ganesh, L. Padma Sree, Govindu Vikas
Comparators are essential in analog and mixed signal applications because they compare inputs and provide the appropriate output. In this paper various comparator types of open loop, dynamic latch, preamplifier latch, and hysteresis comparator are compared using CMOS and FinFET technology. Analyzing...

Specifics of the Key Competences Contours for the Industrial Enterprises

E Y Kuznetsova, O O Podoliak, T Albasha
The modern approaches of Russian and foreign authors to the formation and development of key competencies and extensive foreign experience in the application of this approach in industrial enterprises are studied. Direct application of foreign experience at Russian enterprises does not seem appropriate,...

Methodical Aspects of Pricing for New Industrial Production

O O Podoliak, T E Dashkova, T A Mineeva
In modern conditions of economic and technological development enterprises have to update their products constantly (to modernize existing products and to develop completely new). Therefore, the problem of the new products pricing becomes relevant and urgent. The article considers the dynamics of production...
Proceedings Article

Construction of E-government System Framework Based on the Information Resource Sharing

Ying Lu
Due to the implementation of information technology and the various e-government new businesses, e-government system has generated a lot of valuable information resources as well as a large amount of redundant information. Information sharing can save the cost of information collection, and the collected...

Phenomenological Study: Self-Adjustment and Stress Coping in Overseas Students in Malang City

Mutia Husna Avezahra, Fadia, Khaliza Dhia Kanti, Yesenia Salsabila Az Zahra
This study aims to determine how self-adjustment is described by overseas students from outside Malang City in dealing with problems and challenges of cultural, linguistic, and environmental differences in the area where they live to pursue education with stress-coping strategies. This research uses...

Performance-Based Budgeting Evaluation in West Sulawesi’s Energy Resources Department

Abdul Syukur, Madris Madris, Andi Ratna Sari Dewi
The focus of performance-based budgeting is on reaching work goals and performance outcomes. This procedure turns into a gauge for gauging public service accountability. This study aims to identify the elements that contribute to a decline in performance achievement at the Energy and Mineral Resources...

Research for the Stock Performance of Toyota Industries Group with Multiple Valuations

Minzhu Zhao
Multiple valuations are the main tool to value the stock prices of a company, examining the financial situation and stock price between the company and its main competitors. During the financial ratios analyzing the financial statement of a company, the Price-Earnings (P/E) ratio and EV/EBITDA are two...

Fast Growth of Keep (An Online Fitness APP) During COVID-19 Pandemic

Xupeng Lu
A global pandemic broke out in 2020. While the traditional business model has suffered a severe blow, some new business models have begun to appear on the stage of history, for example, Keep (An online fitness app) completed a rapid accumulation and conversion of user, and standed out among home-fitness...

Live Streaming Commerce: A Review and Prospects

Yaoyuan Fu
2016 has been called “the first year of live streaming” in China, and since then the live streaming industry has seen a blowout growth. The mode of “webcast + e-commerce” is a breakthrough to the traditional e-commerce model, and it is also an important monetization path for webcast. Live streaming commerce...

Analysis of the Impact of Strategic Alliances on Relations with Stakeholders

A A Gresko, E N Likhosherst, K S Solodukhin
The paper proposes a fuzzy model for the choice of strategies for interaction with stakeholders of an organization, participating in a strategic alliance. It is assumed that the entry of an organization into a strategic alliance leads to changes in its relationship with stakeholders. This, in turn, leads...

Analyzing Factors of Users Click Behavior on Ads Based on Logistic Regression and Machine Learning

Sitong Zhou
With the development of digital marketing, e-commerce industry is gradually increasing the market share it occupies, so one of the most concerned things for e-commerce platform is the users’ behavior of clicking online advertising. High clicks indicates that users have greater possibilities to buy products....
Proceedings Article

Emotion Detection in Text: Leveraging Machine Learning for Sentiment and Emotional Intelligence Analysis

Banala Saritha, G. Purnachandrarao, Dabbula Sai Gouthami, Kunchala Nandini, Datla Harsha Vardhan Varma, Nithish Anaparthi
Emotional Intelligence is the procedure of identifying the emotional tone of a string of words in order to comprehend the sentiments, viewpoints, and feelings conveyed in an online mention. This project presents a comprehensive study on the applications of Machine learning (ML) techniques in emotion...

Research on Pricing Strategies of Chinese E-Business Platforms Based on Game Theory

Tianyi Chang, Ying Guo
E-Business platforms have developed rapidly in recent years, providing consumers and enterprises with a virtual trading environment, greatly facilitating people’s consumption behavior and reducing transaction costs. And this flexible trading method also provides a variety of possibilities for commodity...

Analyzing Budget Planning and Realization in the Regional Development Agency of West Sulawesi

Ermayanti Ermayanti, Aini Indrijawati, Andi Ratna Sari Dewi
Budget planning constitutes the initial phase in the execution of governmental activities. Budget planning functions as a tool for evaluating and monitoring governmental efficacy to attain the established vision and objectives. This study aims to examine the budget planning process at the West Sulawesi...

The Economic Impacts of COVID-19 Pandemic on the U.S. Industries

Qingzhi Li, Siqi Jia, Yitong Chen, Feier Yang
Since the first U.S. case was reported on January 21, 2020, many American industries have been heavily affected from an economic perspective. This paper primarily gives a literature review on the negative impact of the COVID-19 pandemic on US industries with the help of historical data. To be more specific,...

Equity Capital Maintenance as the Cash Flow Net Assets of an Organisation for a More Accurate Assessment of Its Financial Sustainability

O G Zhitlukhin, AE Jafarova
The article considers the problem of the creation of an equity capital in an organisation as a net asset, and the influence of financial tools and unfunded items on it. A number of items are identified that are included in stock capital and connected with financial instruments and re-evaluation of capital...
Proceedings Article

Advanced Voice and Text Assistant Home Automation System Using Arduino

Syed Ahmed Basha, K. Shirisha, B. Shakeera, C. Mounika, G. Sravani, M. Mohammed Saniya
There is a new implementation of text or speech controlled home automation application system using Arduino ATMEGA 328P and HC-05. This project uses a Arduino nano microcontroller and HC 05 Bluetooth module. Instant home and industrial automation such as lights, fans, motors. Arduino controller is a...

Initiatives for Promotion of Public Non-Financial Reporting Based on the Concept of Sustainable Development to the Business Community of Russia

T N Popova, Yu K Dyachenko, A V Brizitskaya, E S Denisova
In present paper the problem of attitude of business consciousness of the International and Russian business communities in the field of the public non-financial reporting are studied. The foreign business community follows the basic principles and goals of the sustainable development, publishing a non-financial...

Profitability, Firm Size, Leverage, and Tax Avoidance in Indonesian Food and Beverage Companies

Hardiansyah Hardiansyah, Fauziah Umar
This study analyzes the influence of corporate characteristics on tax avoidance practices among food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research focuses on three main variables: profitability, firm size, and leverage. The analysis reveals that profitability,...

Analysis of Internship Activities of Engineering Faculty Students in the Implementation of Independent Learning

Zulkifli Matondang, H. Sitompul, E. Daryanto, S. Januariyansah
The internship program is one of the activities in independent learning activities. The purpose of this article is to analyze the implementation of internship activities for FE Unimed students. Implementation of internships by involving appropriate partners in their field of expertise. The purpose of...