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The continuous impact of the 2019 novel coronavirus (2019-nCov) may increase the pressure of credit debt risk prevention and control in 2020.First, the epidemic will weaken the ability of enterprises to make profits and raise funds through such channels as impacting consumption, affecting production,...

This article describes the design concept and its application of the network teach-ing system of College Mathematics. By making use of the flexibility and the two-way interaction of the network multime-dia, the system achieves an organic com-bination of the traditional teaching-learning procedures and...

The background of this paper was the announcement of the acquisition of game manufacturer BUNGIE by SONY. The direction of the research was based on studying the impact of the acquisition on SONY in the global game industry. The trend of small game companies being acquired by large companies in the game...

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique....

To achieve meaningful, effective, and successful learning, education increasingly uses digital technologies in the teaching-learning process, thus focusing on the learner and their potential and making them an active part of the learning process. This study focuses on the use of mind-map...

This paper adopted China’s Economic Policy Uncertainty (EPU) compiled by Baker et al. (2016) to study the impact of uncertainty and other factors on the dividend decision of listed companies, from the macro and micro perspectives. Empirical analysis was performed by the fixed effects model. It was found...

With the progress of science and technology, in order to ensure the risk management, financial engineering has emerged. Among them, the effectiveness of risk management activities is directly related to the stability of cash flow. Financial engineering broadens people’s thinking and reduces the cost...

Mergers and acquisitions may be cited as a strategic financial decision that involves a considerable amount of resources in terms of commitment and complexity in the analysis, which cannot be explained through the lens of financial reporting. In this research, the author has attempted to conduct an in-depth...

Electronic payments offer secure and convenient fund access, reducing cash and check reliance for merchants and attracting wider customer bases. Non-cash transactions surge, outpacing cash. An electronic money chip securely stores values on a chip or server. This research examines factors driving electronic...

Potatoes, a substantial cash crop with the ability to increase farm revenue and promote long-term agricultural development, are the subject of this study, which investigates sustainable marketing tactics, expenses, margins, and limitations in the Kangra area of Himachal Pradesh. Potatoes exhibited a...

The issuance of the Minister of Manpower Regulation (Permenaker) Number 2 of 2022 has sparked controversy, especially among workers. The Ministerial Regulation governs the method and standards for the provision of old age protections to employees, especially for employees who stop working due to termination...

Equity pledge is a kind of pledge with the equity of the investor as the target. In recent years, equity pledge as a new financing method, has been adopted by more and more listed companies due to its advantages of convenience and efficiency. The purpose of this paper is to analyse the influence of controlling...

A firm that can no longer pay its creditors—its bankers and suppliers—is illiquid and technically bankrupt, a situation that no manager wishes to face. Managers must make decisions that do not endanger their firm’s liquidity—a term that refers to the firm’s ability to meet its recurrent cash obligations...

This research studies the design and implementation of the roaming system of "Tongguanshan 1978" Cultural and Creative Park based on virtual reality technology. The core technologies involved in the system development process include virtual reality, 3D digital modeling and WebGL publishing....

This study aims to enhance primary school learners on the financial literacy through game-based learning and assess their efficacy of saving and spending in daily life. The participants were 77 learners from two selected primary schools in Perak, 42 from school A and 35 from school B, respectively. This...

The net present value (NPV) rule is not the only criterion available to evaluate a capital investment proposal. You may be familiar with the payback period, the internal rate of return, or another criterion. This paper examines and explains how to apply to the NPV rule: the internal-rate-of-return (IRR)...

With the fast development of the global economy, the investment market has become one of the most important markets in the world. Among various investment products, equity investment stands out because of its high profitability and risks. For investors who want to earn profits from the stocks, estimating...

The aging population poses significant challenges globally, altering age structures and straining societal resources. Continuing Care Retirement Communities (CCRCs) offer an innovative solution, yet their development in China remains nascent. The essay has combined an array of enterprise valuation methods...

The number of projects invested by Chinese enterprises is rising rapidly, enterprises are facing overcapacity, resource redundancy and other issues. Project post evaluation method can fix deviations from the feasibility assessment, thus, the value of the project can be maintained. In accordance with...

In the operation process of the toll road industry, compared to cash flow and logistics, information flow plays a more important role. It runs through every link of the industry value chain and provides guarantee and support for the increase of the additional value of value chain. From the perspective...

For the sake of measuring the safety dis-tance of high-rise buildings fires in theory, based on Bei-pei building fire, using fire dynamic software-FDS to build the high-rise building fire epidermis model, com-bining with the Gaussian model which is widespread applied in environmental monitoring, do normal...

The assessment of existing electronic commercial systems and the features of the companies’ assessment are modern topical issues. This can be explained by the increasing e-commerce, in which it is hard to choose appropriate development strategies and to apply efficiency optimizing systems. The research...

This paper examines whether cross border acquisitions lessen financial constraints of target firms in ASEAN based on a sample of 538 acquisitions over the period of 1988-2016. Using cash holding of target firms, the cash flow sensitivity of cash, the cash flow of sensitivity of investment and the quantity...

This paper mainly discuss the applicability of the catering theory in stock market in China. We particularly use the 2009-2014 stock market data as the sample after the equity division reform and the financial crisis. We use PTP to represent the supply of cash dividends of listing corporations and PDND...

This paper starts from the financial indexes of the coal listed companies and use financial indexes which represent cash flow capacity, solvency, operational capability, profitability and development ability to predict share price by BP neural network. Firstly, the input variables are optimized by principal...

R&D investment costs a lot of funds, which is the fundamental driving force to maintain enterprise competitiveness and innovation ability. As a rigid expenditure of enterprises, tax revenue will reduce the free cash flow of enterprises to a certain extent. The relationship between the degree of enterprise...

The global pandemic has brought very difficult times to the economy, with funding issues, supply chain disruptions, and changes in the way people buy. This article will examine this issue and, concerning real-life examples, explore the importance of having a good plan to anticipate and respond to economic...

The enterprise is a cell of society and core force of economic development. Under increasingly fierce competition salutation, enterprises are faced with complex and changing living environment. For enterprises, cash flow truly reflects enterprise operation conditions. To some extent, cash flow can indicate...

This study aims to analyze the factors that influence intention to use T-Cash QR Code from perception ease of use, perception usefulness, subjective norm, perception behavior control, and attitude. This research uses quantitative approach. The population is T-Cash user with QR Code which is in DKI Jakarta...

Modern conditions for the development of the world economy determine the formation of needs in the creation and implementation of new approaches to managing economic processes at all levels of an organization. Digital solutions that meet the modern business demands and, when used rationally, contribute...

With the rapid development of the information technology era, mobile apps with different functions continue to emerge. In early 2020, affected by the new crown pneumonia epidemic, the number of users who use mobile apps to work online has also increased significantly. This requires that the interface...

According to the current status of maintenance training, a framework of desktop virtual maintenance training platform was proposed on the basis of the NGRAIN ,making full use of advanced CAD technology and virtual reality technology. At last take the dump trucks as example, which proved that equipment...

Pepsi Co is a leading global food and beverage company with a broad portfolio of brands that have won the hearts and minds of consumers around the world. Despite the impact of the COVID-19 pandemic, the company's performance remained strong and satisfied consumers. The basic purpose of this report...

The Family Hope Program is one of the government initiatives designed to reduce social welfare issues. This program offers poor and vulnerable families conditional cash assistance. These requirements pertain to enhancing the quality of human resources, specifically health and education, as a measure...

With the constant maturity of China's capital market and the sharp increase in stock market turnover, many companies plan to use IPO to make them listed companies, and to supplement cash flow through the vast financing platform of the equity market, to achieve a bigger and stronger company. desire. However,...

For continuing operations of enterprises, investors will be according to the current financial position and operating results to predict the future situation and make investment decisions, thus establishing the going-concern ability evaluation system is particularly important. Article selected the information...

The article is devoted to improving the methodology for assessing the effectiveness of regional support for small business. The article uses an indicator that takes into account discounted cash flows resulting from the activities of small enterprises, as well as tax and non-tax revenues to the regional...

Along with the rapid development of Chinese Economy, people's disposable personal income and life quality are escalating. More and more customer put their focus on high end market, especially on luxury goods market. Unfortunately, Chinese customer are always denounced overseas because they always stake...

This paper selects 209 sample data of 27 coal listed companies in Shanghai and Shenzhen from 2009 to 2016 for empirical analysis. According to the research, the cash holding level of China's coal listed companies is mainly between 5% and 15%. Financial leverage, company size and cash holdings are negatively...

In the rapidly developing and competitive business environment, companies are under constant pressure to make decisions that keep growth, maintain financial stability, and ensure long-term development. As businesses expand and diversify, the complexity of their operations increases, making it important...

At present, China is actively promoting the old neighborhood renovation project, and the introduction of EPC mode has significantly improved the efficiency of project execution. However, general contractors face higher risks under this model, so it is particularly important to strengthen project cost...

Research purpose: This paper aims to investigate corporate social responsibility (CSR) activities that are being implemented in four-and-five-star hotels in the Vietnamese “northern economic triangle”. Research motivation: Facing the challenges for sustainable development,...

The dividend discount model (DDM) is an efficient stock market value valuation model, which takes dividends as the primary analysis goal to predict and analyze the price of the analyzed stock. According to the existing formula and principle of DDM, taking Iflytek Co., Ltd. as an example to analyze the...

Since the expansion of social insurance for workers affected by layoffs during the Covid-19 pandemic era in recent years, this insurance has received increasing attention. However, each country has a different program in regulating the benefits of layoff insurance. Using labor survey data, this study...

In-class English oral debate is to intro-duce the form of debate competition into English listening and speaking class, with its goal to enhance learners’ English out-put quality, motivate their critical think-ing and comprehensive qualities. Based on analysis on unique characteristics of the postgraduates...

This study aims to analyze the effect of cash flow, leverage, and profitability on investment decisions in companies experiencing financial distress. The independent variable (X) of this study is cash flow, leverage, and research profitability. The investment decision is the dependent variable (Y). The...

The paper elaborates the value and effectiveness of the model aiming at protect the company in the complex market and provide the effective and timely decision in the minute to minute market.The paper has selected 200 functioned well companies and special treatment companies which are from multiple industries....

This research seeks to find out how a company’s financial success and commitment to sustainability influence the amount they pay for capital. This amount is what businesses owe to their investors and lenders for the funds they receive. The returns that are anticipated depend on how these parties view...

Background: This research aims to analyze the strategy of Petukangan hospital in the utilization of obstetric services during the covid-19 pandemic period the effect on the cash flow of Petukangan Hospital. Method: This research with case study design using secondary data of polyclinic patients and obstetric...

In the conditions of non-stationary economy during the investment analysis there is a need to take into account the factors of changes in the value of money in time, uncertainty and risk. This requires a comprehensive and systematic analysis based on the logical and mathematical concept of the time value...