Search all articles

This study aims to develop a strategic concept to increase people's knowledge and understanding of investing in Cash Waqf Linked Sukuk (CWLS), especially through formal and non-formal socialization. Methods-This research uses mixed methods, namely qualitative and quantitative methods,...

This paper studies whether M & A can alleviate the financing constraints of the main merging party, taking the M & A experience data of Chinese listed companies in 2010-2016 as an example. Through the research, we find that: (1) the listed companies in M & A generally have the problem of financing constraints...

This study focuses on the impact of investor sentiment on corporate investment behavior. Against the backdrop of traditional financial theories confronting market anomalies and the rise of behavioral finance, and considering the unique environment of China’s capital market, it abandons the complete rationality...

The innovation of digital payment has completely changed the way people handle money, replacing traditional cash transactions with more convenient and efficient intelligent payment systems. However, these systems also have their challenges. This paper discusses the changes digital payments have brought,...

Media content has no consistent derivative meaning to female audiences. Female audiences would add their own imaginations into the process of interpreting the popular media content，and finally form a discourse system belonging to subcultural circle. Female audiences routinely engage in the opposite decoding...

Indonesia is currently becoming one of the strongest emerging market in terms of economic growth. This achievement requires supporting facility such as transportation infrastructure, manufacture, etc. Such rapid growth will not last long if not sustained by an adequate supply of electricity. In order...

The modern criminalization process should take more remarkable account to restore the victims’ rights. Under the principle of responsiveness in good governance, the restitution mechanism is used to follow the Trafficking in Persons Law’s (TIP Law) provisions. This article aims to explore the inefficiencies...

The cash flow statement is an important and inseparable part of the company’s or organization’s financial report. It shows each organization’s cash inflow and cash outflow for a certain period and helps identify the cash proceeds capabilities. Research on the analysis of local government cash flow statements...

This paper reviews the impact of bank credit on M&A performance, combining corporate ownership and free cash flow to study the relationship between bank loans and M&A quality of Chinese public companies. Using 1956 M&A events as samples, the paper empirically examines the impact of bank loans...

The Study of Parental feeding strategy is still limited in Indonesia. Most working mothers have a time constraint in feeding their children. This causes working mothers to choose ways that are easy to do in feeding children. The ways that are often used by working mothers include feeding while playing,...

Technology-supported language learning has immensely penetrated current EFL instructional practices. Such a phenomenon requires a warm reception among EFL practitioners. Some adaptations and modifications on existing instructional designs and materials are deemed urgency. Preliminary observation on English...

Poverty which is a problem in all countries to make it one of the priorities of the Sustainable Development Goals (SDGs) needs to be resolved from various aspects. In order to alleviate poverty, cash waqf is a very good alternative besides zakat. The potential of cash waqf in Indonesia is estimated to...

According to the core, leading, coordinative and dynamic nature of the enterprise core competitiveness, a system that consists of four enterprise financial analysis indexes, namely, human capital return on investment, R&D and innovation capability, cash balance capacity and return rate on capital investment...

Theme expression and character modeling play a vital role in films and TV series. The civilian heroes in Chinese films and TV series show some typical characteristics, such as strong awareness of their country and nation, being from different fields, their brave spirit and bumpy life, the grass-rooted...

The financial fraud of listed companies is a major obstacle to the effective operation of China’s market and a key concern of academic circles. At present, the financial fraud of listed companies in China is becoming increasingly diversified, complicated and hidden, and its potential risks are becoming...

The COVID-19 has become a global crisis since it broke out at the beginning of 2020, which has led to a global economic recession and a deep influence on the stock market. This research adopted the Fama-French model to analyze the impact of the epidemic on the listed TV companies’ stock in the US stock...

Past studies on the topic were conducted in normal economical contexts, which have not been affected by a disastrous pandemic like the Covid-19, which has been freezing the economy, breaking global supply chains and productions. Under the special circumstance, the operating results of many businesses...

With the development of the times, people pay more attention to the field of entertainment, including but not limited to games, novels, music. At the same time, people became dissatisfied with the existing environment and continue to create more pastimes and entertainment categories. Among them, infinite...

This article is devoted to the analysis of the legal regulation of non-cash payments in the Russian Federation in the context of considering the imperfection of the legal regulation of the relevant field as a factor that has a negative impact on the criminal situation in the Russian state. In this article,...

This paper provides a comprehensive analysis of the macroeconomic environment and investment potential of Marriott International. It begins with an overview of the U.S. economy, highlighting a projected GDP growth of 2.5% in 2023, driven by consumer spending and investment, while noting the adverse effects...

West Sumatra province has three sweet potato’s central regions, one of its is in Solok regency which is named Gunung Talang region. Farmers in this region have planted sweet potato for a long time as a secondary crop in lowland after lowland rice being harvested. Some of them planted sweet potato in...

In the era of new media, due to the emergence of digital and network technology, new media advertising propagation mode represented by networks, mobile TV, mobile phones is produced and develops in amazing speed. In this trend, how the advertising planners or enterprise to stay clear-minded, get a clear...

In the contemporary age of cross-media integration, programs categorized as variety shows and cultural programs are generally plagued by the tendency of pan-entertainment. Against such a backdrop, TV Broadcasters are required to tread on a path that strikes a balance between viewership rating and quality,...

Using the data of Chinese listed companies for 2011-2016 years, on the basis of defining enterprise groups, the relationship between enterprise group, cash holding and credit risk is studied from the perspective of the property property of the final controller of the enterprise group. The research shows...

Millennials and Gen-Z generations are generations born in the era of high technology and have a tendency to use technology in everyday life. The disruption caused by these two generations has had a considerable influence on many things, one of which is changes in buying and selling transaction patterns,...

New media technology and digital technology will further promote the development of film and TV arts. The new media technology and digital technology provides new creative platform and performance space for film and TV arts and also provides unprecedented experience for viewers. New media technology...

This study analyzes the effect of capital structure, information asymmetry, and free cash flow on earnings quality. Capital structure is measured by the debt ratio, information asymmetry is proxy by the measure of liquidity, and free cash flow is measured by the FCF ratio. The hypothesis in this study...

The study embarked upon a comprehensive financial analysis of ExxonMobil and Chevron, aiming to discern their fiscal health from 2023 onwards. The ExxonMobil and Chevron are the two leading companies of energy industry. Central to this essay is answering: ‘How are these energy giants faring in today's...

The purpose of this article is to introduce the concept of Internet literature, and to analyze the current situation of the adaptation of the film and television works from the Internet literature. By guiding the creator to make a benign creation and adaptation, the above will help create more and more...

Music talent shows have always been an important type of Chinese TV programs. In the 3.0 era, TV programs are mainly about idol cultivation and subculture music. Hall’s encoding / decoding theory provides theoretical explanations for the new ecology of program makers, players and audiences in the 3.0...

Based on the theory of lifelong education, the education credit bank has become a key focus in both academia and industry. This paper analyzes 240 core publications on credit banks from China National Knowledge Infrastructure (CNKI) between 2001 and 2024, using CiteSpace and VOSviewer knowledge mapping...

This paper reviews some classical theories such as the Pecking order theory, free cash flow theory, and trade-off model. It also mentions some of the research methods used by the authors, such as the modified event-study approach, in collecting data in a representative sample. It also mentions some of...

Bing Dwen Dwen is the mascot of the Olympic Winter Games Beijing 2022. It is a product based on the panda and adds the characteristics of the Winter Olympics. It was very popular that there were out of stock so some people feel so said because they did not have Bing Dwen Dwen. During Beijing Olympics,...

The rapid adoption of technology affects payment methods causing changes in consumer behavior when choosing the payment method that they will use as a complement to the online shopping process in e-commerce. This study investigated the factors encouraging customers to choose Cash on Delivery (COD) payment...

Television is the most influential electronic media for human life. Besides being heard, it can also be seen. Through television can get information, entertainment, influence, and education. The 2011 Neilsen Indonesia survey, on average, man spends 4.5 hours a day watching television with entertainment...

The emergence of network environment puts forward a new subject for the cash management of conglomerate. To keep pace with the environment reforming, conglomerate should reform the traditional cash management by deeply analyzing the new features of network environment and the new requirements of cash...

The purpose of this paper is to study earnings quality analysis system of the listed company, to show the research purpose and significance of earnings quality of the listed company, to research the earnings quality of listed companies through four aspects.

Contrast, as a narrative technique or method, exists widely in TV dramas. Contrast can be divided into two kinds: horizontal comparison, that is, the comparison of positive and negative or contradictory things, which illustrates problems and expresses viewpoints through their respective characteristics;...

Accounting information systems have an important role for MSME, because accounting information systems together with other information systems provide information needed by management as a basis for decision making. An accounting information system is required to process cash receipts and payments transactions....

Since the Covid-19 pandemic hit the world, including Indonesia, various levels of society have felt the economic and social impacts directly. In fact, many have lost their jobs and of course have an impact on increasing the number of unemployed in Indonesia. The government quickly and consistently made...

Spreadsheet based applications are needed by students and lecturers to expedite the financial management learning process. The aim of the research was to produce a spreadsheet-based application for financial management that can be used for real learning. Spreadsheet-based application for financial management...

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,...

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....

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...

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...