Search all articles

Aiming at the demand of high-speed mobile payment, based on the analysis of existing license plate recognition technology, a mobile payment scheme based on license plate recognition is provided. The scheme takes license plate recognition as the core and relies on the Internet, cloud computing and big...

Valuation plays a crucial role in investment activity, especially for investors seeking profits in the stock market. Accurate business valuation is key to decision-making. Business valuation methods provide essential data to guide investment decisions by evaluating whether the stock is overestimated...

Accrual-based accounting is an innovation in the financial management of public sector organizations. The application of accrual accounting is seen to have many benefits. Why Because, the resulting accounting information would be useful in the decision-making process. Application of cash accounting is...

Global poverty reduction efforts have long relied on income-based interventions such as cash transfers and microfinance. While these approaches have yielded positive short-term outcomes, they often fail to address deeper structural barriers that hinder long-term well-being. In Malaysia, the income enhancement...

With the gradual improvement of China's market economic system and the rapid development of financial markets, the correct investment decision-making of enterprises has become the key to enterprise development. For SMEs, the investment evaluation method is to use the discounted cash flow method or the...

The evaluation index system for the earnings quality of listed hotel companies were constructed in this paper. And the indicators included the indices of income quality, profit quality and gross profit margin. Based on two dimensions of growth and volatility, the indices of income quality and profit...

Social welfare is the crux of the social system and development of any nation. However, in a country that aims to become a high income nation by 2020, Malaysia seems to have foregone developing and expanding its social welfare system, other than the cash assistance program. The social welfare system...

COVID-19 is a great crisis for the catering industry. How to deal with and minimize its impact on their operations, various catering enterprises have adopted different strategies. As a leading enterprise in the industry, Haidilao has adopted a distinctive strategy of counter-trend expansion. Although...

The port of Kuala Bubon, as the maritime axis of the west-south part of Aceh, is one of the crossing ports to connect community activities in West Aceh Regency and its surroundings to Simeuleu Island. Every year, both the demand for goods and passenger departures are increasing every year. Currently,...

As a worldwide disaster, the COVID-19 challenges every aspect of China’s economy. Although the situation has got controlled in China currently, it seems that it is still hard for people and companies to recover back to the normal. Since China’s food-service industry suffered a huge loss during the pandemic,...

Modern research, devoted to the transition of the Russian economy, to an innovative path of development, lacks the theoretical elaboration on the problems of formation of tools and mechanisms to improve management of modern innovation-oriented corporations based on new methodologies and methods. The...

To solve the problem of the strong adhesive in normal temperature and pressure, a new wood assembled adhe-sive based on water-based polymer - isocyanate adhesive (API) is developed. The effect of prescription com-position, viscosity, solid content and cross-link agent content were studied by laser particle...

The purpose of this study is to analyse the merchandise inventory accounting system at Bhuana Utama department store. Bhuana Utama department store is a trading business unit owned by Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) Panji. The merchandise inventory accounting system that has...

This research seeks to investigatee how information asymmetry, together with free and operating cash flow influence the management of reported earnings throughout the COVID-19 pandemic period and the period that follows. The study focuses on companies operating in various sectors and registered as issuers...

The main aim of the paper is to present a practical application of an original enterprise’s fundamental strength assessment fuzzy model, as an alternative to dominant in the literature solutions based on taxonomic methodology. Proposed model is an attempt to combine the fuzzy methodology with financial...

A platinum resistance bridge thermometer is introduced. It implements linear temperature measurement in -200~850 degrees with a bridge circuit. It consists of bridge circuit, multi-channel switches, amplifier, AD574, display, COM port, precision power supply, 89C51 etc. After the analysis of bridge circuit...

Based on the limitations in practice of the executive stock option (ESO) in China, the paper proposes “a pattern of virtual ESO based on multidimensional performance indices” by integrating the advantages of the standardized patterns of the ESO in the western countries. The new pattern adopts the refined...

Artificial intelligence (AI) in language education is so great that it can become essential in learning and teaching languages, especially foreign languages, and mastering listening, speaking, reading, and writing skills. Likewise, in translating from Indonesian to English, AI products in machine translation...

This paper is based on the research which is conducted at Gunungkidul regency, Indonesia. The final objective of this research is to create web-based school climate measurement instrument. This research uses design and development method which was the com

Loan default prediction is important to both the credit allocation and portfolio risk management. The conventional scorecard is based on predefined handcrafted features and linear assumptions, thus ignoring nonlinear and temporal characteristics of borrowers behaviors. Article introduce a novel sandwiched...

In this paper, based on the DCF cash flow discount valuation model, and partly using the geological analogy method, we analyse the availability of chromite mineral in China by the provinces and deposits. We eventually calculated the availability data of chromite ore in China at different levels of internal...

The purpose of this research is to examine the influence of profitability, liquidity, firm size, dan leverage towards cash holding in manufacturing companies listed on Indonesia Stock Exchange in period of 2016-2018. The technique of sample selection is using purposive sampling method and the data source...

At present, effective interest method is extensively used in confirmation of effective yield (or expense) during the holding of fixed or ascertainable assets (or liabilities) of future cash flows. It uses initial amortized cost to multiply by effective interest rate, in order to determine effective yield...

According to the need of modern competition and the operation and management of the supply chain, this paper analyzes the frame and system structure of a visualized supply chain, further reveals the technologies on supply chain acquisition, integration of heterogeneous data, data analysis and processing...

Agricultural production is a risky industry, which is recognized all over the world. In this regard, the state is obliged to form, improve, and implement effective mechanisms to support agricultural producers, primarily financial. Analysis of the situation in the industry of the region indicates a significant...

Free cash flow can not only assess the past now ability, enterprise can also be built into the evaluation system of the future development of ability, relative profits and cash flow indicators, reflect the business performance of the free cash flow is more comprehensive and effective. Therefore, it is...

At present, factor analysis and principal component analysis are used to evaluate financial performance, these methods lack a comprehensive analysis of specific indicators. Analytic Hierarchy Process (AHP) is a subjective weighting method that can be integrated into the experience of experts. Entropy...

Cash holding is cash or cash equivalent available in the company that is used for operating expenses. Holdings of cash are considered as cash and cash equivalents that can be converted into cash when needed. A sufficient amount of cash holdings indicates good liquidity of a company. The main objective...

The purpose of this research is to describe the empowerment of poor families in Jayapura city through conditional cash transfer program. This study used qualitative descriptive analysis method focusing on PKH or Family Hope Program beneficiary’s family. The results show that indicators of empowerment...

This study uses 2000-2012 Chinese listed manufacture firms' data to examine the effects of monetary policy on the firms' inventory investment. The paper estimates the firms' inventory investment model using a dynamic neo-classical framework. We find that internal cash flow fluctuation is the most important...

In recent years, the use of e-money in many countries as a non-cash payment mechanism has increased. To evaluate the determinant factors of e-money adoption, a variety of studies have been performed. The goal of this research is to examine e-money usage behavior using the model of UTAUT (Unified Theory...

Good governance has been expected to solve poverty in developing countries, yet it faces many challenges. Criticism has been addressed by the new concept known as Good Enough Governance (GEG), believing that developing countries must only focus on the resources they have to solve problems; they do not...

This study aims to estimate and analyse the influence of leverage, cash flow, tax, R&D, economic growth, and inflation on financial distress in the property and real estate companies’ sub-sector. The first four attributes form the internal factors of the company, while the remaining is external with...

COD transactions involving marketplaces, sellers and buyers are connected with other parties, namely couriers and goods delivery service companies, which are not found in conventional buying and selling transactions. The involvement of couriers in the Cash On Delivery transaction process is important...

Nowadays, as the information technologies are becoming an integral part of the society, the international payment and settlement system are undergoing crucial and substantial changes. Apart from the traditional electronic systems of transferring and storing financial data such as non-cash bank clearing...

The stable output of cash flow is an important indicator to measure the business conditions of enterprises, and it is also an important guarantee for promoting the growth of enterprises and improving market competitiveness. This paper takes China's A stock as a sample, introduces the degree of product...

Convergence in the news media today characterized by replication of its partial content into online multi-platforms. This article aims to find the main online convergence platforms of news media and the considerations in selecting those platforms. Since diversity is a major issue in multi-cultural Indonesia,...

This study focuses on the financial transformation of New Oriental Education & Technology Group in the context of China’s “Double Reduction” policy. Utilizing financial data from 2021 to 2024, we conducted both horizontal and vertical analyses of income statements, balance sheets, and cash flow statements,...

Every year the growth of the number of people in Indonesia continues to increase, then this situation is not accompanied by a safe, convenient, and nearest parking location to the destination location, this is what triggers a number of problems that develop in the community. Due to the increasingly dense...

In this paper we consider a decentralized digital currency model to promote the development of global economic globalization. A new digital currency system derived by combining the characteristics of today's currency issuing system and digital currency. The different factors affecting the price of bitcoin...

The rapid development of new media has led conventional media to the edge of existence radio is still significant. The main problem faced by radios is the continuous decline in advertising revenue. The factor of free trade escalation which made a number of radio stations shut down. In the midst of these...

With the rapid development of Chinese society and the gradual rise of emerging industries, R&D and innovation are increasingly becoming the fundamental driving force leading enterprises to compete and grow. The 18th National Congress of the Communist Party of China put forward the strategy of innovation-driven...

This research focused on the importance of financial literacy on business performance and sustainability, encompassing the quality produced by business owners, the quantity of tasks completed, timeliness in running the business, effectiveness in resource use, independence in managing the business, and...

The DCF model is a valuation model that we often use in our daily life. It is a common model for company valuation. Although the DCF model is the best choice of most companies’ valuation models, there are still many inaccuracies in this valuation compared with the actual value. To verify the accuracy...

Current research has led to a rejection of the hypothesis of a normal distribution of financial assets returns. Under these conditions, portfolio variance cannot serve as a good risk measure. In this paper analyzed the daily returns of the most common cryptocurrencies: Bitcoin, Bitcoin Cash, Litecoin,...

This paper takes the listed companies in Shanghai A-stock market and Shenzhen A-stock market from 2011 to 2016 as research samples, examining the relationship between zero leverage, media attention and cash dividend payment. Through empirical research, this paper reaches the following conclusions(1)...

The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based audit. This audit approach evaluates a company's strategic, financial, and operational risks. Companies that are predicted to go bankrupt are not necessarily unable to survive in their business...

This study investigates regional heterogeneity in consumer loan term preferences, capital demand intensity, and sales strategies utilizing credit transaction data from April to August 2020 across three major Chinese regions: East China, South China, and Northwest China. Our analysis reveals distinct...

With the development and stabilization of market relations in Russia and emergence of the financial market as a full-fledged segment of the econ-omy, companies aimed at long-term and prosperous existence try to move to a new level of development, at which the company's goodwill becomes its most expensive...

The teaching reform in basic computer course is the important measure of deep-ening the teaching reform and improving the educational informationization. Com-bined with our school basic computer teaching, this article discusses the teach-ing reform of basic computer course from the teaching objectives,...