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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...

The research aims to analyze the relationship between the working capital and firm performance of manufacturing companies listed in Indonesia stock exchange (IDX). Data were obtained from 33 manufactured from 2014 to 2018 using the Eviews 9.0 multiple regression analysis methods. The outcome showed the...

Medical imaging is one of the essential technology used today for diagnosis as it provides detailed insight into internal heart structures, facilitates early detection of diseases and guides doctors in making treatment decisions. However, despite advances in technology, cardiac image segmentation remains...

Digital workforce transformation is frequently misinterpreted merely as the acquisition of technological hard skills; however, the rapid acceleration of technology adoption paradoxically triggers identity crises, role anxiety, and professional burnout among employees. This article presents an evaluative...

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...

Considering the complexity of system structure and fault mechanism of complex system, a fault diagnosis method based on extended color fuzzy fault Petri net model is proposed (CFFPN) for civil aircraft. In order to increase the fault diagnosis efficiency, the CFFPN is modeled based on fuzzy mathematics...

Research purpose: The objective of this study is to provide knowledge on the characteristics of Emissions Trading Systems (ETS) in Europe, China, and Asian countries through bibliometric analysis. We also try to analyze the countries’ experiences to make suggestions for Vietnam in implementing...

A workflow modeling method based on the expanded P/T system (hereafter to be called the xP/T system) is put forward to make the correctness verification of the graphical modeling easier and simplify the complication of Petri net modeling. Meanwhile the correctness verification of the modeling is given....

This paper aims to identify application impacts with the emerging government micro-blog of various social functions. Some countries claimed that the developing of micro-blog was driven mainly by the innovative demand in the society especially of the youths online net-users. However, this claim requires...

The paper features the analysis of sustainability of Belgorod Region enterprises dealing with production of construction materials and building structures exemplified by five largest and well-known enterprises of this industry: JSC Melstrom, JSC Stroymaterialy, OJSCÿPlant ZhBK-1, OJSC Belgorodasbestotsement...

The results of the research of professional objectives of future STEM specialists are presented. The initial stage of professional identification of students mastering STEM programs is considered. Factors of choice of STEM profession, strategy of increase of competitiveness, features of professional...

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...

According to the content and characteristics of Ideological and political education website, this paper designs a the network education platform with teacher-student interaction, psychological counseling, student self-display and other functions based on Web development technology of .NET, using ASP.NET...

The article presents a study of the comparative characteristics of new promising lines of spring barley L1623 (nutans), L1505 (pallidum) and standards of varieties Suzdalets (nutans) and Leningrad (pallidum) on resistance to leaf diseases in various meteorological conditions of the growing season of...

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...

Fundamental changes that universities face deeply alter their pilotage conditions. Indeed, French higher education landscape is under-going a very net acceleration in its adaptation to the set of these changes and, addition to application of the LOLF at University administration, the LRU act grants to...

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 implementation of new accounting standards has become a key change in the development process of bank-based insurance companies as the regulatory and standardization requirements of the financial industry continue to improve. Driven by the new accounting standards, the business model and financial...

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....

Accurately segmenting brain tumors from MRI scans plays a critical role in reliable diagnosis, treatment planning, and monitoring of patients. However, several key limitations persist in state-of-the-art U-Net-based approaches, such as loss of fine-grained features, poor generalization across heterogeneous...

One of the long-term investment’s option is equity fund, since it suitable for the investor who have limited fund, time, and information. In Indonesia, there are 132 products of equity fund that offer many investment alternatives, but in the other hand investors must choose it thrifty based on their...

In the paper, a four-dimensional nonlinear macroeconomic model of a small open economy describing the development of net real national income, real physical capital stock, nominal interest rate and nominal money stock is analysed. The functions of investment, savings, real income tax, liquidity preference...

Modern promising theoretical and methodological studies have reasonably shown that the issue of bonuses significance in the production and economic mechanism is not controversial. Currently, an order has been established where economic incentive funds are formed according to fixed standards, approved...

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...

API hydrological model is common used on streamflow forecasting for its' simple structure and robust ability on acquiring high precision forecasting results. But for a long time, parameter calibration has been the major difficulty for the use of API hydrological model. API model develops from the empirical...

Modeling languages for concept development in System Engineering usually provide a static model and lack computational capability. We introduce and implement a method combing the Object Process Methodology (OPM), a holistic modeling language well suited to describe the concept model, and Coloured Petri...

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...

As an advocate of “urban ecology construction” and the capital of Fujian, an “ecological province”, the ecological quality of vegetation in Fuzhou City is crucial to the development of ecological civilization in the region. The ecological quality of vegetation in Fuzhou City was assessed by quantifying...

The historical impact of newer technologies in agriculture has been to increase the supply of food and fiber by increasing output per unit of input. Increases in market supply of food and fiber, net of demand changes, result in lower prices. Generally, this has been good for society in terms of meeting...

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...

In universities, educational administration is a key link in the university management, the quality is directly related to the status of competition in college in contemporary society and even the survival and development. Combined with the actual needs of educational administration, using Microsoft...

Analysis using the EVA method can be used as an assessment of company performance that focuses on creating value and identifying an investment that maximizes returns and minimizes capital costs. This study aims to analyze the company’s financial performance using the economic value added (EVA) method,...

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 paper provides a comprehensive analysis of the investment value of Xiaomi Corporation based on its financial statements from 2021 to 2023 and corporate risks. By researching its core financial indicators, business structure and strategic layout, this paper aims to provide investors profound insights...

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...

The capture of small pelagic fish larvae, practiced for several decades using the light fishing gear Siru-siru, primarily targets individuals from the flexion to post-flexion stages. The fishery has received little scientific attention and remains largely unmanaged. This study examines the fishing activities...

In accordance with China enterprise accounting standards, investee’s net revenues adjustment because of internal tractions must be done before the elimination of all intra-entity long-term equity investments in the balance sheet consolidation. The paper develops a universal model with the ability to...

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 impact of globalization on cross-country portfolio investment is the high flow of stocks and bonds with the primary goal of taking high yields from rising prices without aiming to own a company. Emerging market have generally been net recipients of foreign capital in recent decades, including the...

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...

The objective of this research is to analyze the influence of Capital Adequacy Ratio, Non Performing Loan, Operating Expense to Operating Income, Net Interest Margin, Loan to Deposit Ratio, Economic Growth, Inflation Rate, Interest Rate and Exchange Rate to Stock Return of banking companies on SRI-Kehati...

The aim of the article is to determine the impact of social and economic factors on innovative development of healthcare using modeling with a neural network. The article grounded the necessity of neural net concept tools introduction into the health sector practice in the conditions of sustainable development...

Enterprises are increasingly damaging to the environment. In order to protect the environment and implement the strategy of sustainable development, the community has paid more attention to these problems, so the disclosure of environmental information is becoming more and more important. We select 94...

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...