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934 articles
Proceedings Article
Research on Consumption Psychology and Behavior of Online Shopping
Liu Yue, Zhang Zhenguo, Zhou Zichen
with the economic development and people’s higher material and spiritual needs for life, the popularity of the Internet makes online shopping an irreplaceable part of every family daily life.Compared with traditional shopping, online shopping has the advantages of being free from the constraints of time...
Proceedings Article
Research on the Chinese Aviation Industry Financial Problems and Suggestions During COVID-19 Pandemic—Take China Southern as an Example
Shaofeng Zhang
Due to the extensive blockade caused by the COVID-19 pandemic, the financial situation of Chinese airlines has deteriorated. This paper mainly adopts the methods of literature research and case study. Through literature reading, this paper studies the development of the COVID-19 and the impact of the...
Proceedings Article
Impacts of Digital Currency Electronic Payment (DCEP) on China’s Banking System
Tong Zhang
With the progress of the Internet and big data technology, the format of the currency is transmitting from physical money to digital money. Countries in the world commence to research on the function of the digital currency and Digital Currency Electronic Payment (DCEP) is People Bank of China’s practice...
Proceedings Article
Sustainability strategy of Hajj Sulam Chicken Porridge business in Makassar in digitalization era using SWOT
Andi Muhammad Yusuf
This research aims to analyze the internal and external scope of Hajj Sulam Chicken Porridge, enabling the determination of steps to be taken for sustainability strategies regarding Hajj Sulam Chicken Porridge. The study yields four alternative strategies based on the use of SWOT matrix analysis. First,...
Proceedings Article
Fintech Interest Index for Sustainability Investment in Agricultural
Firman Syah
This study investigates the role of financial technology (Fintech) in supporting long-term investment in agriculture. As farmers need faster and more accessible financing, fintech companies provide new solutions such as peer-to-peer lending platforms and financial management software. The data show an...
Proceedings Article
Valuation Methods in Case of Merges and Acquisitions: A Review
Xiangxiang Hu, Yue Shao, Yunwen Xu
Mergers and acquisitions play an important role in business valuation, which will lead to the difference of business value selection. Therefore, this paper narrows the scope of business valuation to three specific methodological fields and conducts a literature review analysis of asset-based, income/earnings-based,...
Proceedings Article
Motivation Analysis and Performance Analysis of Haier Merger and Acquisition in Qingdao
Guanwei Chen
It does not have an advantage in international competition though Qingdao Haier has a high market share in domestic home appliances. In 2016, in order to improve its competitiveness in the international market, Qingdao Haier acquired the home appliance business of American General Motors with US $5.4...
Proceedings Article
Analysis of the Net Present Value and Equivalent Annual Cost in Optimal Machine Life
Xuefei Cui, Yuqing Li, Xiaole Wang, Ziyi Wang
Both net present value (NPV) and equivalent annual cost (EAC) are appropriate methods for modifying an investment project. While Net Present Value may assist investors in evaluating the project’s cash flows, EAC illustrates the cost of several projects over a year. The purpose of this research is to...
Proceedings Article
Mean-Variance Model for Optimal Multinational Project Adjustment and Selection
Xiaoli Su, Xiaoxia Huang
This paper discusses the multinational project adjustment and selection problem in which project parameters are regarded as random variables. In the paper, adjustment of foreign existing projects and selection of the new foreign projects are considered simultaneously. Typical cash flows and value sources...
Proceedings Article
The Development Direction of the Citizenization of the Agricultural Migrant Population from the Perspective of Classified Citizenization
Yanxin Diao, Jianyu Zhang
Economic and technological advances have caused numerous rural surplus laborers to leave the land and flock to the cities in search of survival opportunities. The transition of the agricultural population from farmer to citizen is a long and multi-factor process.This study selected the statistic of Chengdu...
Proceedings Article
Corporate Value Investing Research in Covid-19 -A Case of Starbucks
Genglan He, Sha Xiang, Jingyi Yin
Value investing research has been an important component of economic researches. Covid-19 has changed the general global economic environment and hindered normal social activities since the end of 2019, with dramatic effects on various industries. Particularly, it has brought severe challenges to the...
Proceedings Article
About Valuation of Receivables of Non-Profit Organizations Managing Housing Stock in the Transition to IFRS
O G Zhitlukhina, M A Iashchuk
The main source of financing for non-profit organizations managing housing stock is the maintenance fees of apartment owners, calculated in proportion to their share in the right of common ownership of this property. Therefore it is important for such organizations to control the receivables of apartment...
Proceedings Article
Analysis of Enterprise Strategy Mechanism from the Perspective of Globalization
Taking Yulife as an Example
Yuxuan Li
Yulife is a British insurance company and it has had some successes in Britain. The main products of Yulife are B2B and B2B2C insurances. Yulife has its unique application for its customers, which is one of the largest advantages of Yulife. This article uses PEST and SWOT to analyze Yulife. According...
Proceedings Article
Economic Policy Uncertainty and Corporate Investment - Cash Sensitivity
Jiezhang Huang, Jiasen Zeng, Xujuan Zhan
This paper explores the relationship between economic policy uncertainty (EPU) and corporate investment cash sensitivity. We find that economic policy uncertainty has a significant impact on the investment-cash flow sensitivity of firms. Moreover, these results were still robust after a series of robustness...
Proceedings Article
Research on Measures for China’s Real Estate Enterprises under the Background of ‘Three Red Lines’ Policy
Jiasun Liu
Since 1980, houses have been defined as commodities, and Chinese real estate has officially become an industry. On August 23, 2020, “a key real estate enterprise fund monitoring and financing management rules “which is also called “three red lines” have been formed. This article explains the constraints...
Proceedings Article
Analysis of the Effectiveness of Social Assistance Grants to Improve Community Welfare in West Sulawesi Province
Ansar Abdu
This study aims to evaluate the effectiveness of social assistance spending in West Sulawesi Province in 2018, in accordance with the Minister of Home Affairs Regulation Number 39 of 2012. Using a mixed-method approach with qualitative descriptive analysis, the research assesses the efficiency and impact...
Proceedings Article
Equity Capital Maintenance as the Cash Flow Net Assets of an Organisation for a More Accurate Assessment of Its Financial Sustainability
O G Zhitlukhin, AE Jafarova
The article considers the problem of the creation of an equity capital in an organisation as a net asset, and the influence of financial tools and unfunded items on it. A number of items are identified that are included in stock capital and connected with financial instruments and re-evaluation of capital...
Proceedings Article
Board Gender Diversity and Corporate Cash Holdings: Evidence from China
Gehui Cheng, Lingyu Wang, Bingyuan Xiang
As gender diversity is increasingly valued in corporate governance, we investigate the impact of board gender diversity on corporate cash holdings. We infer a positive correlation between board gender diversity and corporate cash holdings. Combining single factor analysis and baseline regression analysis,...
Proceedings Article
Financial Crisis Prediction in Chinese Real Estate Industry from Cash Flow Perspective Based on Machine Learning
Yuchen Han
This paper is aims to establish a financial crisis prediction model in real estate industry. The data was acquired from financial statements of 125 listed real estate companies in China from 2013 to 2017 and listed companies marked with ST or ST* are regarded as enterprises in financial crisis. Since...
Proceedings Article
Valuation Analysis of Listed Brand Jewelry Companies Based on Free Cash Flow Model—Taking Zhou Dasheng (stock code 002867) as an example
Jiyi He
Unsuccessful acquisitions usually occur in China’s jewelry industry. Because of this, according to the characteristics of the jewelry industry, this paper selects the free cash flow model to measure the value of the entity. Taking Zhou Dasheng company as an example, this paper introduces it by using...
Proceedings Article
Cash Flow Projection Analysis with Distributor Financing System at PT Semen Tonasa
Rustamin Rustam, Sobarsyah, Mursalim Nohong
This study investigates: 1) strategies to optimize benefits and mitigate risks in implementing the Distributor Financing (DF) system on PT Semen Tonasa’s cash flow, and 2) the ideal funding amount through the DF system to maximize cash flow projections. Using a qualitative, descriptive analytical approach,...
Proceedings Article
Policy Implementation Of Direct Cash Assistance For Village Funds (BLT-DD) Iker Iker Village Geger, Gresik
Muhammad Haidar Adiyatma, Agus Prastyawan, Yuyun Eka Kartika Sari, Ahmad Firmansyah, Nur Allya Widyaputri, Maya Sari, Nanda Eka Oktaviani
In early 2020, Indonesia faced the devastating impact of the Covid-19 pandemic, resulting in significant loss of life and profound economic challenges across communities. To alleviate these hardships, the government initiated various forms of social assistance, including the Village Fund Direct Cash...
Proceedings Article
Research on Lego Multi-channel Development: Success and Improvement
Yushan Cong, Chuanze Liu, Jinjin Qian
Nowadays, many people think that our world is surrounded by entertainment step by step, especially for children. When customers go to the supermarket, Lego is one of the most popular toys. Therefore, detailed research was conducted about Lego’s business model analysis. As a large toy company controlling...
Proceedings Article
How to Improve the Valuation of DCF Model - a Closer Examination on the Depreciation Rate
Chenxia Du
Along with the Capital Asset Pricing Model (CAPM), the Discounted Cash Flow Model (DCF) has been widely applied to estimate the common equity of a company. Despite the simplicity of DCF, this valuation model also bears criticism regarding the uncertainty of the estimations and restrictive assumptions...
Proceedings Article
Research on the Impact of the Development of Third-Party Payment Platforms on Commercial Banks
Ke Ren
With the rapid development of technological products in the information age, mobile phones, computers, and other mobile devices have become indispensable communication tools in our lives. At the same time, electronic commerce has made consecutive progress and innovation, and electronic payment has mostly...
Proceedings Article
Research on Construction of Enterprise Informatization Based on Computer Application Technology
Jing Sun
With the innovation of computer technology, computer application technology was used more widely in the enterprise. Computer application technology in the enterprise offers a variety of convenient services for enterprise production and management efficiency for different groups of people. In this paper,...
Proceedings Article
Implementation Of “Bantuan Pangan Non Tunai (BPNT)” Program Policy In Ngusikan Village, Jombang Regency
Yadhira Oza Mawarda, Prasetyo Isbandono, Anastasya Nur Febiyanti, Marisa Putri Asmara, Yansi Dwi Safitri, Dea Wahyu Septiani, Yuyun Eka Kartika Sari
Poverty is a problem that still occurs in Indonesia, one of the efforts made by the Government to deal with the problem of poverty is by issuing a policy concerning the Distribution of Bantuan Pangan Non Tunai. BPNT is an assistance program from the government in the form of non-cash which is given to...
Proceedings Article
Research on the Evaluation of LONGi’s Enterprise Value Based on DCF model
Qianyu Zhou
With the rapid development of solar photovoltaic industry, the evaluation of photovoltaic enterprises value becomes a hot issue. Under the background of COVID-19, it is also a remained problem that whether photovoltaic enterprises in NON-OECD countries such as China are worth to invest. To solve those...
Proceedings Article
SpendWise: Prototype of Expense Tracker
Sara Talathi, Ganesh Bhutkar, Manas Shende, Vaishnavi Sarode, Vedant Shelke
Managing money wisely is key to financial success, yet most expense trackers only help with budgeting, leaving out the bigger picture your assets and debts. That’s where SpendWise comes in. SpendWise is a smart expense tracker designed to help users manage both cash and online expenses while keeping...
Proceedings Article
A Survey of the Literature on the Influence of Operating Risk (Cash Flow Volatility) on Capital Structure
Ziqi Zhou, Yihong Tong, Weiqi Ren
The paper aims to give direct evidence that operational risk (cash flow volatility) will continue being a vital negative ascertainment of investment even after managing the means of approaching capital externally. Further, the volatility of cash flow raises these costs. Volatility cash flow is linked...
Proceedings Article
Bargaining Power, Concentration Ratio and Cash Holding: Empirical Evidence from A-Share Listed Firms
Yi Zhang
Suppliers and customers are important stakeholders of firms, and their bargaining power affects the decision-making of firms. influence of its bargaining power on the level of cash holdings of firms. Through the analysis of the data of manufacturing, information transmission and science and technology...
Proceedings Article
Portrait of XYZ University Learning Process Output Quality Performance through Operational Management Approach Period 2022/2023
Sumardi Sumardi, Farhanah Ramdhani Sumardi, Yeni Absah, M. Iqbal
This research analyses the performance of learning process output at XYZ University for the period 2022/2023 with an operational management approach. The main focus of the research is to evaluate performance using key performance indicators, such as Grade Point Average (GPA), length of study, and student...
Proceedings Article
China’s Ability to Alleviate the Problem Associated with Carbon Tax Through Conditional Cash Transfers
A Case Study of Shanghai
Yingying Zheng
Nowadays, to alleviate the problems caused by carbon dioxide, governments distribute kinds of carbon tax policies. Conditional Cash Transfers (CCTs) are a critical component of the distributional effects around carbon taxes and contribute significantly to their alleviation. Recent studies related to...
Proceedings Article
Financial Performance Analysis Based on the BUMN Decree at PT Pelabuhan Indonesia IV (Persero)
Zulaikha Zulaikha, Abd Rakhman Laba, Andi Aswa
This study evaluates the financial health of PT Pelabuhan Indonesia IV (Persero) and explores strategies to enhance it by integrating green economy principles. Using the financial health assessment method from BUMN Decree No. KEP-100/MBU/2002, this descriptive quantitative research analyzes the results...
Proceedings Article
Study on Evaluation of the Level of Enterprises Management and Choice of Business Strategy from Enterprises Annual Financial Statements
Take Alibaba for Example
Yihai Liu, Peiyi She, Xinyi Wang, Jiaqi Yang
With the fast development of internet technology, new and large scaled e-commerce enterprises that highly integrate internet technology and financial instruments have rapidly developed in recent years. For these e-commerce enterprises, their daily accounting processing and the structure of external financial...
Proceedings Article
Financial Flexibility and Its Potential Contributing Factors
Yingxue Wang, Linglin Jiang
To make a wise investment decision and take appropriate action during financial crises, it’s vital for all industries to have a general idea of the key factors which affect the financial flexibility of firms in different industries. In our study, factor analysis is firstly utilized to reduce dimension....
Proceedings Article
The Impact of the Pandemic on the Development of the Fintech Industry in Indonesia
Melin Debora Butar Butar, Septihani Michella Wijaya, Luh Putu Eka Suciani, James Cahyadi, Adeline Cornelia Phelps, Devid Sumarlie, Darwin Antariksa, Bagus Mulyawan
Fintech Indonesia continues to increase during the Covid-19 pandemic. Pandemic Impact The increasingly widespread Covid-19 causes a slowdown in the national economy. Various policies have been carried out by the Indonesian government in dealing with the Covid-19 pandemic, directly have a positive impact...
Proceedings Article
How the Inefficiency of Executive Bodies’ Performance Reflects the Size of Shadow Economy (The Case of the Russian Federation Regions)
E N Nevzorova, A P Kireenko
The article reveals how the size shadow economy interacts with the indicators of executive bodies’ performance. The theoretical framework of the study is the set of research publications proved the impact of public institutions on the size of shadow economy. The empirical basis of the study is the evaluation...
Proceedings Article
Analysis of Meal Industry in U.S. Stock Market during COVID-19 Based on Fama-French Five-Factor Model
Linfeng Li, Suwei Wu
The outbreak of COVID-19 seriously affected the economic development of the whole world, especially the United States, which is the world’s largest economy. All sectors in the U.S. have been negatively affected by COVID-19 to a greater or lesser extent, but there are also many opportunities in such a...
Proceedings Article
Application of Discounted Cash Flow Model in Company Valuation- A Case Study of Netflix
Huaying Wang
In recent years, the Internet has profoundly changed the way people live, work and play in a form of rapid development. With this trend, the activities of Internet enterprises in the capital market are becoming increasingly frequent. How to use reasonable methods to value Internet enterprises has become...
Proceedings Article
How Far is JD.com from Making Profits under the Financial Analysis Business Model of Self-support and Heavy Property Business?
YUXI CHENG
With the rapid development of the Internet, China has become the world’s largest Internet country. More and more people have accepted online shopping as a new way of lifestyle. China also has the most online customers. By March 2020, the number of daily active Internet users had reached 700 million,...
Proceedings Article
The Effect of Cash on Delivery (COD) Check First, Return Policy Leniency, Social Commerce Constructs and Perceived Reputation on Purchase Intention with Trust as an Intervening Variable
Mori Putra Jaya, Abror Abror
This study seeks to examine the effect of Cash on Delivery (COD) Check First, Return Policy Leniency, Social Commerce Constructs, and Perceived Reputation on Purchase Intention, both directly and through Consumer Trust as an intervening variable. Employing a quantitative research approach, the study...
Proceedings Article
The Effect of Perfectionism, Social Comparison and Gratitude on Body Dissatisfaction Among Female Students
Shofiyah Shofiyah, Rilla Sovitrina
Behavior of body dissatisfaction has been interesting study in various studies since long time, especially in the field of psychology. Therefore, the researcher was interested in doing research, especially on female students. This study aims to see whether there is influence of perfectionism, social...
Proceedings Article
Duration Strategy for Bond Investment Based on an Empirical Study
Junming Nie, Zhihao Wu, Shiyao Wang, Ye Chen
The duration is also known as the Macaulay duration. It takes the cash flow occurring in the future time to fold the present value according to the current rate of return, and then multiplies each present value by the number of years from the time when the cash flow occurs, and then sums it up. The duration...
Proceedings Article
Agency Problem or Trade-off Hypothesis: The Implication of Corporation Cash Holding——Test Based on Crash Risk
Shujun Sheng
Based on the data of Shanghai-Shenzhen A-share listed companies in China from 2007 to 2019, the relationship between cash holding level and the risk of stock price collapse was verified. The study found that the increase in cash holdings of enterprises, increased management opportunistic behavior, leading...
Proceedings Article
Research on the Development Status of China’s Mobile Payment
Anqi Pan
In recent years, China’s B2C payment methods have undergone some significant changes, which have impacted the biggest beneficiaries of traditional payment methods-banks. In the past, banks monopolized people’s payments. For example, cash was issued by the bank, and transfers needed to go through the...
Proceedings Article
The Effect of Human Capital, Social Capital, and Financial Capital on Micro and Small Business (MSE) Survival: A Study in DKI Jakarta
Meliza Meliza, Ruslan Prijadi
The most important pillar of the Indonesian economy is SMEs. According to data, there were 64.2 million SMEs in 2018 and they contributed 61.07% of the GDP, or 8,573.89 trillion rupiahs to the economy. The emergence of the COVID-19 pandemic in 2019 resulted in severe economic losses across the country...
Proceedings Article
Social Comparison and Body Image in Teenage Boys and Girls Users of the TikTok App
Muhammad Rifqi Rahmadiansyah, Yulmaida Amir, Ilham Mundzir
Teenagers have the concept of an ideal body image by interacting with the social environment in the form of social comparisons with other people. Social comparison is closely related to social media. TikTok is one of the video-based social media that is currently booming and loved by teenagers. This...
Proceedings Article
Metro's Accounting and business analysis
Fulin Wang
Metro AG is selected as the research object in this paper. Metro AG's products are operated by four business units of six very distinct and independent sales divisions: cash and carry, food retail, non-food specialty stores and department stores. In the first part of this paper, the main background...
Proceedings Article
Are Value Stocks Still Valuable: A Study of Value Strategy using Stock Data from 1999 to 2020
Sichen Zhu
This study uses two essential factors, book-to-market (B/M) ratio, and cash flow to price (C/P) ratio, to generate decile portfolios. Additionally, decile portfolios sorted by two factors from high to low are formed for five years with annual returns. By comparing the five-year average returns of each...