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The leading cause of financial statement fraud (FFS) is a “poor tone” carried out by top parties. This study examines the effect of elements in Hexagon Fraud on FFS. This study uses logistic regression analysis and a random effect regression model. The data used are all non-financial companies in Indonesia...

With social media user numbers reaching billions, firms seek to partake in the benefits of investing into social media activities. Existing literature, however, provides little insight as to whether investment in social media adds value for corporations. In particular, it remains difficult to quantify...

Building a new open economic system at a higher level requires opening up to the outside world in a wider range, wider fields and deeper levels. The opening up of the financial industry is one of the key links. CBRC’s cancellation of foreign ownership limit can effectively coordinate with the implementation...

The year 2016 has witnessed the booming of the thermal material in the field of clothing. Scientists are trying to explore three prime means to make the idea that materials themselves can spontaneously produce heat and warm into reality, including hydrophilic material, solar-energy storage material and...

The field of biomedical science is one of the most studied areas of the 21st century, the field has published a huge number of research papers, which have averaged more than 600,000 articles a year. How to effectively obtain knowledge in the vast literature of research is a challenge for researchers...

Based on 6091 papers for rough set field collected by critical journals and CSSCI in China Knowledge Internet (CNKI) from 2000 to 2016, analysis are made by bibliometrics. Citespace Software is applied. Quantity of issuing, key words, issuing authors and issuing authorizations for rough set research...

As the key industry in the change from business tax to value-added tax, the real estate industry encountered most complex taxation problems in 2016. This paper makes a comprehensive analysis on the special taxation issue of old projects in real estate enterprises in the transition period, and puts forward...

Objective: to discuss and analyze the application and development of Hui nationality medicine in Sino Arab Economic and trade. Methods: to attend the 2016 Sino Arab Economic and Trade Forum cum CITIF will Arabia area some scholars, businessmen, politicians and some in the China area settled and engaged...

From the perspective of internal audit, the paper makes an empirical analysis on the relationship among internal audit quality, interactive mechanism of management structure and corporate value by drawing the experience and statistics from listed companies in the year of 2012-2016. The result manifests...

Xi'an Free Trade Area in August 2016 formally approved, since the FTA approval plan proposed, Shaanxi has been in multi-party preparation, all-round preparation, governor Hu peace hosted the fourth executive meeting of the Shaanxi provincial government, The main content of the meeting is how to speed...

Analyzing the risk of Shanghai Composite Index is beneficial to investors in stock investment, and provides reference for investors. This paper selects the daily data of Shanghai Composite Index from January 1, 2005 to December 30, 2016 as the research object, and uses VaR and GARCH model to empirically...

Skill laboratory teaching and learning is a part of medical school curriculum. The learning involves many things such as knowledge as well as affective and psychomotor capability, tutor role, and faculty financial support. In developing country, there is not only financial burden to support skill laboratory...

Osteoporosis is systemic bone disease marked by decline of bone mass density (BMD) and deterioration of bone microarchitecture so that bones become brittle and break easily. With the increasing of life expectancy, number of elderly in Indonesia will increase simultaneously. Estimated 10% of Indonesian...

Portfolio has been used as summative assessment in many fields of study. Since 2010, clinical community medicine module has used portfolio to assess students. Nine portfolios were assigned to students within 5 weeks length module. This study aimed to identify the correlation of students' perspective...

In this era of globalization business competition becomes very sharp, both in the domestic market (national) and international market (global). The era of globalization characterized by the revolution in communication technology and information technology has resulted in tremendous changes. To win the...

The rate of maternal and infant mortality are still high in Indonesia, one of the causes is the high rate of low birth weight. There are many etiology of low birth weight, and most of them are preventable if pregnant women do antenatal care (ANC) during pregnancy. Aim of this research is to determine...

Maternal depression is recognized as a significant mental health problem in postpartum circumstances, particularly, prevalence may be considerably higher among low-income. The purpose of study was to identify average maternal postpartum depression and its predicting factors among low-income family during...

Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting...

The issue of fraud is topical in every country and for every type of organization, regardless of the continent or the part of the world. Getting involved into a fraud scandal, the future reputation becomes doubtful from the potential investors' and customers' point of view. Many authors have discussed...

It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents...

Recent year, school of economics and management or school of business in many universities discuss in-depth about the necessity and importance of setting up finance courses. Especially for non-economics majors in school of economics and management or school of business, whether finance courses should...

As the end of 2015, there are 25 cities having finished urban rail transit construction in China, and the total length is 3293 kilometers. There are 40 cities building the urban rail transit, and the length will be more than 4000 kilometers. It is estimated that the total investment of urban rail transit...

How urbanization affects the regional economic development. And it has been praised by educational world attention, especially the current unbalanced development. This is not fully the most outstanding performance as the gap between urban and rural areas, and the main performance in the income gap between...

This paper uses the factor analysis method to measure the degree of polarization of innovation resources in China. The results show that between 1997 and 2016, the degree of polarization of innovation resources in China has generally shown an upward trend, that is, the flow of regional innovation resources...

Innovative resources are concentrated from the surrounding backward areas to the economic center, thus forming an innovative polarization effect. As the growth poles appear to the surrounding areas, the polarization effect transitions to the diffusion effect. This paper uses the factor analysis method...

This paper attempts to find the connection between earnings management and the readability of annual reports. We use STATA15.0 to search data of China's stock market annual report from 2012 to 2016. This study is based on 1163 listed companies in China stock market, and use Software developed by s Taiwan...