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991 articles
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...
Proceedings Article
Research and Development of Concrete Pillar Working Drawing CAD System
Jun Li
This paper compiles computer-aided design procedure of concrete pillar component in PKPM to complete the development of concrete pillar working drawing CAD system. Concrete pillar working drawing CAD system is a subsystem of China Academy of Building Research’s PKPM series software which realizes the...
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
E- Complaining: Analysis of Lodging Customers’ e-Complaints from a Turk-ish Internet Website
Ferika Özer SARI, Özlem Alik l ç, Ferah Onat
E-complaints are important feedback mechanisms to monitor and respond con-sumer complaints on a real time basis. Aim of this research is to analyze the content of e-complaints about Turkish lodging sector and to detect the resolution of them by the companies. In this regard, the data obtained from one...
Proceedings Article
Ensuring the Needs of the Economy of the Far East in Railway Passenger Transportation
V.A. Podoba, A.N. Kobylitskу, A.V. Chudaev
This article supplies the population and the developing economy of the Far East in the passenger needs of transportation. The study estimated the condition of the passenger railway complex and the satisfaction of consumers in transport ser-vices. Perspectives of development and reforming of the passenger...
Proceedings Article
Environmental and Cultural Impacts of Chair-Shaped Tombs in Wenzhou, China
Luke Liu
This study investigates the unique tradition of “chair-shaped tombs” (椅子坟, yǐzi fén) in rural Wenzhou and its environmental and sociocultural impacts. In Wenzhou’s hillside villages, the late 20th century saw many lineage clans build elaborate seat-like concrete tombs for their ancestors, reviving a...
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...
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
Analysis of Problems and Countermeasures in Professional Course Teaching for International Students
Dongliang Gu, Qiuyun Wang, Duanyang Gao, Haoyang Han
In response to the problems such as difficulty in communicating professional vocabulary, weak foundation in science and engineering, and preference for sensory experience in the teaching process of professional courses for international students, this paper proposes a blended teaching method that com-bines...
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,...
Series: Advances in Engineering Research
Proceedings Article
Experimental Study on the Combustion Characteristics of Deflagration and Pool Fire
Changyin Gao, Ling Yu, Wenxiang Cai, Yilin Lin
In the survey stage of nuclear power plant site, it is necessary to consider the impact on nuclear power station brought by the aircraft. The most serious consequence is the fuel leak. The fuel combustion process is divided into two stages of deflagration and pool fire. Therefore, this paper studies...
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...
Proceedings Article
Enterprise Valuation Based on UFCF Discount Model Take Changyu A as an Example
Xiaohua Song, Chen Qi
With the rapid development of China's capital market, the enterprise valuation becomes more and more important. In China, the discounted cash flow method is the most widely used method in the practice of enterprise valuation. This paper researched the related theories of unleveraged free cash flow discount...
Proceedings Article
A Research on Neoinfrastructure REITs Pricing Measures and Risk Management
Shaozhen Chen, Zitong Lyv, Yuchen Fu
Since China’s neoinfrastructure REITs have just started, there is limited research on REITs products and risks in China. This paper analyzes the revenue and risk characteristics of infrastructure such as small hydropower stations and modifies the traditional operating cash flow method, multiplier method,...
Proceedings Article
The study of Applying the Internal Control Based on COSO Framework to process of billing and receiving cash at PT ABC
Heri Yuliyanto, Chotib Hasan, Silsilia Nurtia Putri, Dewi Kartikasari, Nur Rahmi Fithriani
Business competition is getting more challenging in the current era of globalization, so companies must be able to generate income and manage company operations effectively and efficiently. Therefore, billing and receiving cash is an essential part of the business process at PT ABC to generate income....
Proceedings Article
The Family Hope Program (PKH) and Its Implications for Improving Access to Health and Education in Alla District
Sulfadli Sulfadli, Gita Susanti, Andi Ahmad Yani
The Family Hope Program (PKH) is one of Indonesia’s conditional cash transfer (CCT) programs aimed at breaking the cycle of poverty by increasing access to health and education services. This study evaluates the impact of PKH on access to health and education services in Alla District, Enrekang Regency,...
Proceedings Article
The Relationship Between Computer Ownership and Student Achievement
Yuan Xu, Enyu Lin, Xihan Zhu
Based on the research that has already been done by the Prospera program, we developed 4 statistic models to investigate the relationship between math, or Spanish, and other variables provided in a child’s life. In the first model, we used regression model to see the children’s 9th grade math score alone...
Proceedings Article
Publishing Company Operating Performance Evaluation Before and After the IPO
Rong Yang
The main purpose of the publishing companies’ IPO is to ensure maintenance and appreciation of the value of national capital. Evaluating listed publishing companies whether in reality to realize above goal is the starting point of writing in this paper. This paper, by using the announcement of information...
Proceedings Article
Generalised Fuzzy Bayesian Network with Adaptive Vectorial Centroid
Ku Muhammad Naim Ku Khalif, Alexander Gegov
In this paper, the theoretical foundations of generalised fuzzy Bayesian Network based on Vectorial Centroid defuzzification is introduced. The extension of Bayesi-an Network takes a broad view by examples labelled by a fuzzy set of attributes, instead of a classical set. Com-bining fuzzy set theory...
Proceedings Article
Growth Opportunity, Leverage, Net Working Capital and Firm Size on Cash Holding
Nanda Anggrahini, Diyah Santi Hariyani, Liliek Nur Sulistiyowati
Cash is an essential asset because cash is internal funding in a company. Companies usually have cash on hand (cash holding) used in case of a financial crisis in the future. This study aimed to determine the effect of Growth Opportunity, Leverage, Net Working Capital and Firm Size on Cash Holding. This...
Proceedings Article
Model of Financial Information System Based Google Spreadsheet for Control Effectiveness of Company’s Working Capital
Enos Kabu, Stella Y. Sahetappy Engel
This study aims to design and develop a model of integrated financial information system based on Google Spreadsheet for Control Effectiveness of Company’s Working Capital. Data were collected using observation, interview and mini experiment. This study shows that the model of the application are very...
Proceedings Article
Formation of Cash Flow-Based Factor Models in the System of Value-Based Management
N A Shcherbakova, V A Shcherbakov
The article considers the issues related to assessment and management of company value. It justifies the need for applying economic-mathematical modeling for company valuation in order to let companies manage their values. The authors propose models for calculating cash flow based on income and investment...
Series: Advances in Engineering Research
Proceedings Article
Adaptability Analysis of Common Measurement Matrices for Mechanical Vibration Signal
Junfeng Guo, Jianxu Shi, Chunli Lei, Xingchun Wei
In this paper, the construction method of common measurement matrices is studied, adaptability of common measurement matrices for mechanical vibration signal is analyzed. Typical measurement matrices are selected from commonly used measurement matrices, Gaussian random measurement matrix and Bernoulli...
Proceedings Article
An Analysis of Cashless Society for Monetary Policy in Perspective of Islam
Sasmita Nurvinda Laili, Siswanto
The increasing use of non-cash financial instrument (cashless society) is observable from the increase of money supply. Previous researches found a positive relationship between the total of money supply and inflation. In its effort of stabilizing price and inflation, Bank Indonesia uses interest rate...
Proceedings Article
Analysis of the Effect of Non-cash Payment Transactions, Inflation, Interest Rate on the Money Supply in Indonesia During the Pandemic Covid-19
Anas Iswanto Anwar, Sanusi Fattah, Nirmala
This study aims to examine and analyze the effect of non-cash payment transactions, inflation, interest rates on the money supply (M1) in Indonesia during the covid-19 pandemic. The analytical method used in this research is multiple linear regression analysis using secondary data. Data collection in...
Proceedings Article
The Implementation of BCG Matrix in PT. Semen Tonasa
Sirajuddin Omsa, Dahsan Hasan, Afdaliah Afdaliah
The aims of this research is to determine the sales growth rate (SGR) and the relative market share (RMS) position of PT. Semen Tonasa in the South Sulawesi region in 2021 and 2022, then determines a business strategy that is feasible to implement in order to compete with its main competitors in the...
Proceedings Article
Analysis of Investment and Financing Decision of Dong Bo Bio Corporation based on Financial Statement Restructuring Perspective
Dunhu Liu, Na Tang
Based on Yongqing Guo’s financial statement reconstruction theory, this study systematically analyzes Dong Bo Bio Corporationlogical Company’s investment and financing activities from 2014 to 2023, aiming to reveal its core problems in asset allocation, capital structure and efficiency, and to provide...
Proceedings Article
Patent Analysis on Mobile Operating System
Xu Yang, Xiaohai Du, Yang Peng
In recent years, with the contribution of Apple Inc., Google and Microsoft, mobile operating systems have made mobile phones much more useful and interesting than ever. Main mobile manufacturers tend to share the technology on mobile operating system to gain competition power, so are the telecom operators....
Proceedings Article
Financial Logistics and Its Application in Cash Flow Management
Alena Sulla, Darya Slepchenko, Irina Kuzmicheva, Elena Zaostrovskikh
The article deals with such an aspect of enterprise management as financial flow management. The purpose of the study is to build such an algorithm for managing financial flows in the enterprise, so that the company avoids problems with liquidity on the one hand and problems with excess cash on the other.
Financial...
Proceedings Article
An Analysis of New Energy Automobile: From the Perspective of R&D Expenditure
Jingtian Lu, Shunhao Xia, Jinson You
In the market of new energy vehicles, Research and Development (R&D) intensity is an important indicator to measure whether an enterprise can develop rapidly and occupy market share. This paper will analyze the relationship between enterprise R&D intensity and enterprises’ risk to measure the...
Proceedings Article
Empirical Research On Electronic Com-merce Adoption Decision-making Factors in China SMEs
Ying Feng
Based on some theories, seven factors about Electronic Commerce (E-commerce) adoption in Small and Middle Sized Enterprises (SMEs) is determined. Based on the statistic data of 278 companies, a structure equation model is constructed. The result indicates that pressure, top manager support, applicability...
Proceedings Article
AI-Driven Feature Extraction for Jute Leaf Disease Detection Using Enhanced Deep Learning
Md. Minhajul Islam, Md. Didar Ahmed, Abdullah Al Mamun, Pollob Chandra Ray, Md. Mithun Ali
The application of intelligent image analysis in agriculture has improved early detection of plant diseases, helping prevent yield losses and limit infection spread. Jute, an important cash crop in Bangladesh, serves as an environmentally friendly raw material but is highly susceptible to leaf diseases...
Proceedings Article
Research of virtual substation simulation training system
Wu Xu, Xitong Duan, Yilong Ren, Lei Wu, Jin He
Firstly, this paper analyzes the current status of substation training system, and puts forward a substation simulation training system based on virtual reality technology, aiming at the shortcomings of traditional substation training system. The system bases on the building of substation model, introducing...
Proceedings Article
Factors Influencing the Cash Holdings of Manufacturing Companies in China
Huadong Xiao
China has entered a new normal in economic development. Although China continues to maintain the title as the world’s largest manufacturing country, the manufacturing companies also faces many difficulties, one of which is to determine an appropriate cash holding level. By combing the domestic and foreign...