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1308 articles

Visual Analysis of the Morning News Bumper Program

Adya Mulya Prajana
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 Reconstruction of Cash Management System of Yunhai Group under the Network Environment

Wenhao Tan, Wenxuan Tan
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...

Analysis on Earnings Quality of Listed Companies: Based on Dupont Analysis

Rui Shi
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.

Contrastive Narration in Korean Family Drama

Yuzhen Guo, Wenwen Bi
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;...

Design of Accounting Information Systems of Cash Receiving and Expenditure in Improving Internal Control of Income of Weaving Tie MSME in the District South Central Timor

Clara M. Reinamah, Moni Yuniati Siahaan, Selfesina Samadara
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....

Communication Strategy for the Empowerment of MSMEs During the Covid-19 Period in Indonesia Through PT PII Share

Rialdo Rezeky M. L. Toruan, Muhammad Saifulloh, Muminto Arief
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...

Development of Spreadsheet-Based Applications for Learning of Financial Management

I Made Sura Ambara Jaya, Ni Ketut Masih, Ni Luh Mei Wahyuni, I Nyoman Sugiarta
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...

Estimation of Default Scale of 2020 Credit Bonds Under the Influence of Epidemic

Guanglu Li, Susheng Wang
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 Impact of the Acquisition of BUNGIE on SONY

Yiwei Gao, Yuxi Li, Guiwan Wu
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...

Factors Affecting Return on Assets

Arif Rakhman, Heikal Muhammad Zakaria, Gusganda Suria Manda
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....

Economic Policy Uncertainty and Firms’ Cash Dividend Policies

Qiu-Min Liu, Chi-Chuan Lee, Ruyu Zhang
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...

Analysis of the Shortcomings of Financial Engineering in Traditional Risk Management Methods

Yuqi Xue
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...

The Role of Management Accounting in Strategic Financial Decision-Making: A Case Study of M&A Transactions

Ruoxi Zhao
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...

Cashless Tapping Behavior: Customer Decision-Making Process of Chip-Based Electronic Money in Indonesia

Ervan Togatorop, Dwiki Satrio Hutomo, Noveri Maulana
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...

Economic analysis of sustainable potato marketing strategies and constraints in Kangra district of Himachal Pradesh

Aditi Raina, Pushpak Sharma, Garima Gupta, Arundhati Balouria
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...

Controversy of Paying Old Age Benefits in Social Guarantee Systems: Public Policy Perspective

Tatang Sudrajat, Umi Rahmawati, Tinda Irawati, Leni Rohida
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...

Research on the Impact of Stock Pledge Ratio of Controlling Shareholder on Share Price in A-share Exchange Market

Shunxiang Wen, Chuhong Liao, Ruxin Chen
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...

The Research of Assessing Liquidity and Operational Efficiency

Song Gao
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...
Proceedings Article

Research on Transmission of Chinese Ancient Literature based on Digital Film and TV Media

Wenjie Li
According to t promote and develop Chinese culture, in this paper, the significant and function of the digital film and TV media to transmission of Chinese ancient literature was analyzed in many aspects. At last, the research conclusions of carry forward Chinese culture were prospected.

Enhancing Learners’ Financial Literacy Through Game-Based Learning: Pilot Testing at Two Primary Schools in Perak

Wei Chooi Yi, Kuah Yoke Chin, Chia Mei Si, Liew Feng Mei
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...
Proceedings Article

Research of Converged Cable Access Platform in Tri-networks Integration

Ni Yepeng, Yang Cheng, Liu Jianbo
In an age of tri-networks integration, CATV operators are facing huge competitive pressure from telecommunication operators. The "transformation" is the only way of CATV operators to cope with the competition. Such CATV operators should transform a single TV service provider to a multiple service operator...

Application Analysis on Internal Rate of Return Rule for Investment Decision

Liyang Jiang
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)...

Using DDM and FCFF to Evaluate Stocks’ Value: Take HP as an Example

Yutong Chen
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...

Evaluating the Development of a Continuing Care Retirement Community Based on the Example of the Taikang Insurance Group

Enhao Zhang
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...

Chinese TV Advertising Creation in Cross-cultural Communication in the Big Data Era

Zhuo Jin, Chunggun Jang
With the continuous development of China's economy and technology, the development of the internet industry has made great progress. All people began to come into contact with the network. The development of the internet impacts on various industries, and our living habits and consumption habits are...

Project Financial Post Evaluation Model Design Based on Cash Value Added Theory

Shengyu Wang, Tao Li
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...

Children's Gross Motor: After-school Activities And Mother's Role at Home (A Survey Study of Kindergarten Group A, at Pondok Aren District, Tangerang Selatan, Banten Province, Indonesia)

Diah Andika Sari
The aim of this research is to determine 4-5-year-old children gross motor ability on jumping, children's after-school activities, and their mothers' roles, on the students of kindergarten group A, Pondok Aren District, South of Tangerang, Banten Province, Indonesia. It was a survey study; which sample...
Proceedings Article

Design and Implementation of A TV White Space Channel Allocation System

Qi Xu
This paper describes a white space channel allocation method which aims on calculating the quality of the available channels and the possible inference introduced by the new node. The implementation and analysis of the system are also discussed.
Proceedings Article

Research on Technological Innovation of the Toll Road Industry----Based on the Perspective of Value Chain Management

Xia Zhang, Wu-Juan Liu
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...

Regional Companies’ Assessment Features in the Digital Economy Era

Irina Anikina, Natalya Glazkova, Yulia Marchukova
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...

Application of String Music Source in Musical Instrument Digital Interface Production

Jiang Jiang
Musical Instrument Digital Interface (MIDI) is the use of a sequencer and some composition software for music production. It is a basic communication protocol between music devices and conforms to the international industry standard. MIDI is a combination of electronic technology and music. After more...

A Brief Analysis of the Characteristics of Modern Urban Love Subject TV Series Taking "Daughter-in-Law's Good Times", "Let's Get Married", "Let's Fall in Love" as Examples

Qian Hu
The modern urban love subject TV series that are represented by Liu Jiang's "Daughter-in-Law's Good Times", "Let's Get Married" and "Let's Fall In Love", all revolve around the modern urban career, love, marriage and gender relations. The complex character relationships, ups and downs of the story and...

Do Cross Border Acquisitions Relieve Financial Constraints of Target Firms in Asean?

Auliyah Rizky Suhasmoro, Ruslan Prijadi
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...

Do Managers Cater to Investors by Paying Dividends?

Huanhuan Dong, Huangjin Liu
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...

The share price trend prediction of China's coal listed companies ?Based on PCA & BP neural network

Lanjin Yang
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...

Enterprise Tax Burden and R&D Investment: Evidence from Chinese GEM Listed Companies

Yingxuan Liu
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...

Study on the International Communication Strategy of Chinese Film and Television

Ruijing Liu, Zhenggang Shi, Yiting Zhu
China has undoubtedly risen as a world power in recent decades, mainly by its constantly increasing economic strength and diplomatic importance worldwide. However, in terms of soft power, China has been lagging. Among all types of soft power apparatuses, the film and television (TV) industry in China...

Economic Crisis Early Warning Signs and Response Strategies for Corporate Bankruptcy Prevention

Baihe Ling
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...

Study on Enterprise Cash Flow Problems and Countermeasures

Mei Li
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...

Analysis of Factor Affecting User Interest Towards Use of Tcash QR Code

Imam Yulijanto, Maya Ariyanti
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...

An Organization’s Cash Flow Management in Digital Economy

Nadezhda Piontkevich, Ekaterina Shatkovskaya
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...

Optimized Design of Dynamic and Real-Time Cash Flow Statement Interface on Mobile Terminal

Li Hongxia, Liu Chang
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...

Ratio-Based Financial Performance Analysis of Pepsi

Mengqi Dong
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...

Improving the Quality of Life for Beneficiary Families Through the Family Hope Program in Sopai District, North Toraja

Resky Sirupang Kanuna, Juanda Nawawi, Nurlinah
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...

A Case Study of Financial Issues about Zhejiang Safun Industrial Co., Ltd.

Wen Luo
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,...

Hospitality and Sincerity: Cultural Representation of Omotenashi in the Service Industry in Japanese TV Dramas

Reny Wiyatasari
Omotenashi is one of Japan’s unique cultural values that embodies hospitality, particularly in the context of service. It is commonly found in public places such as restaurants. This study aims to explore how omotenashi culture is represented through attitudes and actions based from its three core elements;...

The Going-concern Ability Evaluation of Information Transmission, Software and Information Technology Services Industry -- Based on the Factor Analysis Method

Yacui Gao, Dandan Wang
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...

Evaluation of the effectiveness of regional support for small business and its role in the development of the region

Svetlana Frolova, Natalia Bryazgunova, Irina Litvinova, Natalia Morozova
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...

The rational regression of high-end consumer market

Xueling Rao, Kunqiang Wang
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...

Analysis of Three Order Topological: a New Approach to Analyze Audiences of Emotional TV Programs

Cai Zhao, Huiping Dong, Ruimin Feng
“Topology of the Three Order” was proposed by the famous French psychologist Jacques Lacan who had large an influence after the Second World War. This theoretical system was formed after the critical inheritance against Freud’s theory. It is a system in which the three categories of “symbolic order”,...