Advances in Economics, Business and Management Research

Transfer pricing is pricing or reward connecting with interrelated goods transfer, services or technology shift between companies has different relation and systemic price manipulation to reduce artificial profits, it pretended as if the enterprise loses, avoids taxes and customs in a country. This study...

This paper has purpose to examines how does culture influence risk-taking of SMEs, which is a key dimension of entrepreneurial orientation. Data from 40 self-administered questionnaires were utilized. Hofstede’s four cultural dimensions were adopted in stating the four hypotheses developed for this study....

This research uses a case study that aimed to analyze the implementation of intangible asset accounting at the Ministry of Public Works and Public Housing (MoPWH), the weaknesses of intangible asset accounting implementation in the MoPWH, and providing solutions to overcome the weaknesses of intangible...

Mortgage data for 2014 to 2016 in Kunming were collected in this study, spatial distribution of land assessed price was produced by Kriging and influencing factors were also analyzed. The spatial distribution shows that assessed price of four type mortgage land is gradually decreasing from city center...

Since the Belt and One Road Initiative was put forward, Chinese enterprises have further increased their investments in countries and regions along the route. In recent years, global awareness of environmental protection has generally risen, and the environmental protection needs of countries along the...

In this novel, the author mainly tries to inqire into the relationship between love, art and moral goodness, by relating a very affecting love story. After the protagonist confronts with the tidal rips of love, also with the help of art, he effaces his "ego", begins to attend to the "otherness" of the...

The 19th National Congress regarded how to deal with the three rural issues as important tasks for the work of the whole party. The rural informatization construction provides a new way to coordinate urban and rural development, and conduct in-depth study of the three rural issues. The researchers conducted...

There is a problem of tax violation or non-compliance of taxpayers that occur every year in Indonesia. The Directorate General of Taxes needs to endeavor more intensive ways in which to strengthen the policy countermeasures to combat this problem. From various scholarly studies concerning this matter,...

This scientific article presents author’s point of view concerning the prospects of business creation and popularization in physical culture –sports sphere on the basis of the held mass physical culture and sport development study in Tatarstan, in order to improve health among population, which present...

The problem of the relevance of the positive motivation formation in the process of foreign language learning is considered. Particular attention is focused on the interaction with students of higher educational institutions of non-philological specialization who are not professionally interested in...

The purpose of this paper was to examine the determinant of investment among companies in consumption goods sector listed on the Indonesia Stock Exchange (IDX) during the period of 2014-2017, with the sample as many as 100 companies. The investment decision was measured by nett investment. The authors...

This study aims to examine and analyze the antecedents and consequences of destination image in the Thousand Islands, also known as “Kepulauan Seribu.” The purposive sampling method was used to obtain data from 213 respondents using the Structural Equation Model (SEM). The results showed that service...

Tourism handicraft is a new derivative product with the development of tourism industry. As an important carrier of national culture, its essential connotation is the commercialization of national culture. Culture, technology and business environment constitute the inner relationship between tourism...

The importance of character building in education is highly regarded nowadays. Recently, there rises awareness about other functions of education beside the intellectual outcome among experts and teachers. Education is no more limited to teaching lesson, but also involving other aspects such as emotional...

The growth in purchasing environmentally friendly products has stagnated. It is thought to have been caused by the presence of a premium image attached to environmentally friendly products, thus creating a reluctance for consumers to have aggressive purchasing behavior towards these environmentally friendly...

The contemporary world is undergoing a global transformation. The near future is conceived by governments of technologically developed countries as a transition to a new social order, to Super Smart Society. Determining the parameters of sociocultural changes associated with this structure and identifying...

Based on historical documents and archaeological excavations, this paper first comprehensively introduces the historical evolution of cross-border circulation of ancient Chinese currency, then deeply analyzes the historical status of ancient Chinese currency in the world currency, and finally puts forward...

The environmental pollution problems in the world have become urgent and are noted for sustainable development. The article analyzes 173 world countries in terms of ecological and economic systems and their development level, reflecting the relationship of the natural environment, economic and social...

This study has the aims to determine the phenomenology of work productivity for entrepreneurial women in Bali. The use of economic resources in an effort to work productivity is important in every effort made by women entrepreneurs in Bali to achieve maximum results. This research uses a qualitative...

Global instability arose due to pandemic that paved the way for a shift their routine. Once the disparity pops-up among the industries which makes obvious change in employee’s job performance. Such uncertainty opened the way for mental well-being, emotional support, and also virtuousness in organisation...

This study aims to analyze the influence of Kaizen culture and work spirit on work productivity, with the work environment as a moderating variable, on employees of the weaving department of PT Golden Tekstil Indonesia. This study was motivated by the decline in production quality during January–November...

Technologycal changes have a major impact on education which requires educators to be creative and selective in determining learning media. This research and development develop Wekiddo-based m-learning content to improve students’ learning outcomes and critical thinking, determine product feasibility...

The purpose of this study was to evaluate the fulfillment of human resource and equipment standards at the Batam VTS Center in the Class I Tanjungpinang Type A Navigation District, Riau Islands Province. This study uses a descriptive quantitative method and data analysis techniques using gap analysis...

To enhance the interpretative efficiency of cultural film and television reviews and the accuracy of user behavior prediction, sentiment analysis technology is applied to assess the polarity and intensity of film and television reviews. This approach aims to identify users’ emotional attitudes toward...

In the era of digitalization like today where almost all aspects have a connection with the internet. This has led to an increase in the number of internet users every year around the world. The growth of internet users is increasing quite rapidly in Indonesia from year to year. This certainly has an...

With the reconstruction of the global sports industry competition pattern, traditional income cannot meet the strategic goals of sustainable development of professional sports clubs. Therefore, professional sports clubs are shifting towards a diversified revenue strategy, breaking through the barriers...

The COVID-19 pandemic has raised the assumption that the market has systematic risk or negative beta so that the formation of an asset portfolio will not be effective in dealing with the risk of loss. However, the rapid recovery of some stock markets in several countries as the outbreak escalates has...

In recent years, with the development of the China’s bond market, the studies on bond pricing have become more and more numerous. In this paper, the impact of maturity risk, credit risk, and liquidity risk on bond pricing is analyzed, and the yield to maturity of enterprise bonds and corporate bonds...

Based on analysis of current situations of commercial banks’ financial technology investment, scale of inclusive loans and bank risks, this paper makes a detailed analysis on the effect of financial technology on improving the condition that inclusive loans increase bank risks. There are several findings...

The relationship between the governance structure of government and universities, namely the relationship between government and university education, is not only the core issue of the public governance of higher education, but also an important content of the construction of modern university system...

The property market is an important part of the world’s money system, and being able to determine how stock prices may walk is essential for making wise investment choices. Because stock markets can change quickly and are complicated, traditional methods often do not give accurate predictions. This research...

Environmental information disclosure (EID) has become an effective way of dealing with climate change and has attracted worldwide attention. This paper investigates the impact of corporate environmental information disclosure on transaction costs, using panel data of heavily polluting firms in Chinese...

With the evolution of society, the emerging form of wellness tourism has gradually become a new focal point in the development of China’s tourism industry. From the perspective of literature review, this paper elucidates the conceptual framework of wellness tourism, synthesizes the current research landscape...

This study investigates Human Resources (HR) development strategies in the hotel industry, focusing on the Horizon Hotel Management Team as a case study. The challenge faced by the hospitality sector lies in effectively meeting the needs of increasingly discerning and knowledgeable guests by providing...

This research aims to determine the effect of working capital management and sales growth on profitability in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are current assets, current liabilities, and sales growth as independent variables,...

The purpose of this study is to determine and analyze the effect of information technology and communication on marketing performance through e-marketing strategies. The focus of this research is on the culinary SMEs sector after the COVID-19 pandemic. The research method used a quantitative approach...

This study integrates social exchange theory and resource conservation theory and explores the mechanism and boundary conditions of the impact of psychological contract breach on employees’ job engagement. It uses a survey sample of 414 teachers from colleges and universities, and the empirical test...

The challenges facing the police public service in the Covid-19 pandemic era are complex and dynamic. One of the issues that is evident is how members of the police must adapt in providing public services to the community. The initial findings of this study lead to the conclusion that in general the...

As the globalization evolves, international governance system gradually displays diversified pattern, and a growing number of non-government subjects get involved in international governance and plays an increasingly important role. In regional international governance, sub-national subjects have strong...

The real estate industry is one of the pillar industries in China's national economy. Because of the particularity of its resources, every fluctuation will cause the whole society to pay close attention to it. Especially, the residential housing market has become a necessary condition for the stability...

This study establishes a structural model to measure user satisfaction toward mobile commerce (m-commerce) from the perspective of m-commerce participants by analyzing factors influencing user satisfaction. A questionnaire survey on 428 m-commerce users is conducted. The model is verified by regression...

This study was conducted to probe the features of mathematics knowledge and their connections in good mathematical cognitive structure (GMCS) with the flop-map method and the help of both function as material and 72 random senior one students as participants. This paper conducted flow-map interview and...

Good communication between buyers and sellers are important strategy for company to maintain the customer satisfaction, loyalty, and enhance financial performance. Complaint is a signal that indicates important information that needs quick response. On the other hand, environmental problems (i.e. waste,...

The article analyzes the structure of enterprises and organizations by forms of ownership in Russia. The main methods of state and municipal property administration are shown, administration tendencies are revealed that provide for effective tools, including those involving private funds in the implementation...

The modern economic situation in Russia is characterized by the increasing growth of negative trends in the field of human resources of regions. Features of influence of human resources on sustainable development of regions of Russia are studied insufficiently. Therefore the purpose of this work consists...

Despite the lengthy implementation periods of electronic procurement (e-procurement) as one of strategic public innovations, there is still a lack of empirical research on its potential benefits and outcomes in the context of governmental sector. Meanwhile, the examination about how the competitive environment...

This paper selects the Trade Intensity Index (TII) , Intra-Industry Trade Index and Revealed Comparative Advantage Index (RCA) to analyze the competitiveness and complementarity of Sino-Ukrainian trade in goods, and concludes that the trade complementarity between the two countries is dominant. To this...

In order to promote the development of local grain industry, LY City, Hunan Province, plans to build a comprehensive grain logistics park. This paper analyzes the total logistics market and its development space, demand environment of logistics market, and need of logistics service modes, to provide...

Mining goods are assets owned by Indonesia that can be added value in improving people's prosperity. As the mandate in the 1945 Constitution, Article 33 paragraph 3 states: "The earth, water and natural resources contained therein are controlled by the state and used for the greatest prosperity of the...

Rapid development of fashion industry in Indonesia provides good opportunities and potentials for fashion products in Indonesia, where at a closer look, it is also provides bad impacts towards the environment and commu-nity. The bad impacts come from the usage of non-eco-friendly materials, industrial...

The purpose of this study is to empirically test effect of taxpayer perception to the implementation of PP No.46 of 2013, and their awareness on paying taxes on taxpayer compliance of small and medium enterprises. Theoretically the results of this study are expected to enrich and provide several empirical...

The competitiveness of the global market has been challenging for the SME sector for quite some time. Generally, good management will increase the chances of a small business to continue its activity on the market and even further develop it. Along with the Internet-of-Things, a wide array of management...

The article analyzes the legislation gaps related to the issue of inland waterway transport in Ukraine. In particular, the authors define and characterize the process of implementation of European legislation in the field of inland waterway transport and investigate the influence of European standards...

The purpose of this study is to investigate whether social value is developed in social business organizations to improve economic justice practices and improve social performance. This study also examines the mediation of economic justice practices in improving the social performance of social entrepreneurship....

Poverty alleviation through education is the fundamental strategy to block the intergenerational transmission of poverty. However, under the traditional method of poverty alleviation through education, the problems of lack of guarantee of education quality, general shortage of teachers in poor areas,...

This study discusses the effect of export in agriculture, FDI in agriculture, and debt in agriculture to economic growth in agriculture in Indonesia. Analysis of data using Vector Error CorrectionModelwith the help of an application program using the E-views 8.0. Based on the statistical data testing...

Based on the results of examinations conducted by Badan Pengawas Keuangan (BPK), the problem of the public sector in Indonesia lies in the application of public sector management accounting, which is located on the weaknesses of the Internal Control System and the budgeting system. This study aims to...

The improvement of the competitiveness of agricultural products and ensuring food security of the country are the most important tasks of agriculture. All the changes due to the introduction of new cultivation technologies or improvement of old ones should be justified and expedient. Increasing potato...

This study aims to determine the effect of net income, comprehensive income, other comprehensive income, other comprehensive income with low subjectivity, and other comprehensive income with high subjectivity on stock returns. This research was conducted on infrastructure, utilities, and transportation...

The purpose of this study is to empirically examine the influence of market, size, and value factors in the Fama and French Three Factor Model (FF3FM) on stock return of LQ45 companies from 2014 to 2018. The population of this study are all the LQ45 companies listed in the Indonesia Stock Exchange (IDX)....

The motivation for this research is the success of a program that has been implemented by South Korea, known as Samuel Undong. The purpose of this study is to analyze the impact of the tourism village which consists of tourism objects, souvenir trading businesses, hotel and lodging businesses, food stalls...

The comprehensive impact of the second classroom on talents training under the Sino-foreign cooperative education is a hot issue in higher education research. As an organic part of talents training, its management system and teaching system need to be further improved. This article uses case analysis...

Crypto asset platforms in Indonesia have great potential to grow in the future and the competition in the industry will increase. This study aims to determine the quality dimensions based on user expectations and perceptions of the service quality of crypto-asset platforms in Indonesia. This study uses...

Leading effectively is essential to secure an organisation’s market share by fulfilling the strong demand in the manufacturing sector during this pandemic. Psychology researchers found that self-reflection is a powerful tool for increasing self-awareness, well-being, self-efficacy and enhance effectiveness....

The footwear business has seen significant change throughout the years, reflecting global economic growth, evolving consumer tastes, and technological advancements. This article looks back at the history of the footwear manufacturing business, tracking its development and highlighting significant turning...

Under the trend of anti-globalization, the development of small and medium-sized enterprises is facing a severe survival crisis due to market squeeze. However, the development of digital technology has alleviated the resource constraints and competitive disadvantages of small and medium-sized enterprises...

It is essential to explore the effects of China’s economic efficiency on environmental protection as the Chinese economy moves into a civilized stage of development. This paper adopts simple linear regression model to explore the impact of per capita gross regional product on sulfur dioxide emissions...

This article aims to explore the necessity and feasibility of constructing a new system of accounting professional ethics standards. With the continuous development of the global economy, the importance of the accounting profession has become increasingly prominent, and misconduct such as accounting...

Today, the application of information technology in banking transactions has changed the paradigm of bank transactions and services to its customers, from conventional to technology-based services and transactions. Along with that, the number and variety of banking crimes continues to grow and increase....

The improvement of innovation ability is the key for enterprises to win in the market competition. Digital transformation and upgrading is a channel for enterprises to enhance their innovation capabilities. This approach can generate value by generating digitized information and knowledge. Therefore,...

Based on the double marginal effect model caused by the joint venture of MOUTAI and Luckin, a sequential game model is established to consider whether to joint venture. In the context of the development of the market by various brands, a horizontal difference model is established to explore the optimal...

Pollution that occurs in port waters and its surroundings is largely caused by activities at the port. The more the number of ships coming to the port increases, it can be indicated that the greater the level of pollution that will occur. The results of the discovery of pollution that occurred at the...

The paper provides an assessment of the state of economic theory and the possibility of its use in the mathematical description of macroeconomic processes in order to analyze and synthesize the management system of economic objects that are quasi-static in nature with a difficult to formalize pattern...

In China, a society with a developed Internet, celebrities or stars with high salaries and high status should help people with lower living standards and the ability to call for more people to participate. Starting from the research question of whether the participation of stars in charity activity advertising...

Through the two consecutive Indonesian events held in Bali island - a popular tourist destination - in the third quarter of 2022: the 17th G20 Summit and World Tourism Day 2022 themed “Rethinking Tourism” as well as the real experience in teaching, operating tours in the Bali - Indonesia market recently,...

Sentiment analysis is a method that applies the concept of text mining to provide a classification that has positive, negative or neutral polarity for each sentence or document. The problem formulation carried out in this research is the role of sentiment analysis in analyzing reviews of the Puncak B29...

This study aims: to obtain evidence regarding the existence of partial and simultaneous effect of the component fraud pentagon on the possibility of fraudulent financial statements in pharmaceutical companies listed on the Indonesia Stock Exchange. The variables in this study are: (1) financial statement...

Before learning occurs, the lecturer must do strategic planning and hopes that learning will achieve optimum goals by designing a role-playing approach based on SWOT analysis to build optimal learning achievement. This experimental study uses SWOT analysis with the role-playing paradigm of learning on...

This research aims to find accounting fraud in financial statements that occur in banks in Indonesia. This type of research is qualitative, using primary data. The sample is determined using the purposive sampling method with a total sample of 265 respondents to employees of banking companies. This research...

Research purpose: This paper aims to provide a selective overview of recent studies on measuring the impact of infrastructure quality on firm performance. In particular, the paper identifies relevant definitions and metrics that are widely used for research, reviewing the key findings to date for infrastructure...

The stock price riot of GameStop in the American stock market has aroused widespread concern. In previous years, the company’s share price fluctuated between a few dollars and more than a dozen dollars. Some American investors, mainly individual investors, began to rush to buy the company’s shares, and...

With the use of social media, especially the growth of China’s short video sharing platforms, lipstick review videos have become one of the most popular promotion channels of lipstick products. This article reveals the survey findings of 127 respondents, who are viewers of lipstick consumers and lipstick...

One way to measure the wealth of a nation is by measuring its citizen’s purchasing power. The higher the purchasing power, the better. It means that people can consume more products with the same level of wealth. One way to measure purchasing power is by measuring how much people can purchase their essential...

With the accelerated process of urbanization, the construction of urban transportation infrastructure needs to be improved. The operating areas of the construction projects become the traffic bottlenecks, which are the trouble spots of congestion and accident. According to study the impact of road construction...

This paper discussed the elevator towed forcibly by circular ring chain drive in complex environment, analyzed the key technology of the elevator design, and better solved the safety, maintenance and other problems of traction elevator by using chain drive with the advantages of maintenance free, corrosion...

The logistics industry is one of the major industries involving carbon emissions. It is significant for energy-conservation and emissions-reduction to study the relationship between development of logistics and carbon emissions. This paper estimates the statistics of carbon emissions about logistics...

Quality assurance is the process of determining and fulfilling quality standards with consistent, systematic and sustainable management, to meet the needs of internal stakeholders and external stakeholders. Universities are qualified if they are able to realize their vision through the implementation...

Issues and concerns for food safety, agro-processing, and the environmental and ecological impact of food production have been attracted many research interests. Application of one-stop logistics service focused on the supply chain process integration for fresh agricultural products is studied. A collaborative...

Private enterprises are an important part of socialist market economy, playing a significant role in pushing economic development and social transition. Forbes China Rich List and Hurun Rich List are the miniature of Chinese economic and social development after reforming and opening. Based on the study...

Information security has gone beyond the traditional scope of information communication and media, become the key related to the core interests of China's national security, social stability and personal privacy, etc. Establishment of a comprehensive network and information security management system...

The paper establishes evaluation index system based on four quarters: industrial characteristics, utilization of resources and environment, environmental protection infrastructure construction, environment management system implementation, to evaluate utilization and management level of resources and...

With the continuous development of medicine and the growing quality of society, the nursing model in the modern medical model is also undergoing an overall transformation. Nursing education is a part of medical education, and it is an educational discipline with the main purpose of cultivating clinical...

Act No. 45 of 2009 authorizes the Minister to determine the Total Allowable Catches (TACs) in the Fishing Area of the Republic of Indonesia (FARI). The determination of TACs is used as an effort to preserve fish resources in Indonesian marine. TACs is catch limit by all the fishing actor within a certain...

The Government of Surabaya city through e-wadul application tried to improve the quality of public service to their citizen. Improve the quality of public service through electronic government provide public administration efficiency, accountability and transparency. This research could be classified...

With the rapid development of legal theory and practice, higher and higher requirements have been raised for law students on their thinking ability, logical ability and case analysis ability are required more and more. In the reform of penal law teaching, it is necessary to deeply explore the new model...

Based on patent database of the China State Intellectual Property Office, the study analyzes 75,458 transfer data of patent application rights and patent rights and 238,807 non-public data of patent citations, which are used as proxy variables of technology flow of market-based and non-market-based,...

With the rapid development of Internet finance, E-commerce has gradually become the mainstay of commodity trading process under the development of Internet technology, and the third-party payment platform conforms to the opportunity of the development of e-commerce era. Third-party payment institutions...

Chevron announced its acquisition of Anadarko Petroleum Corporation at $50 billion on April 12, 2019. These two corporations have quite similar asset type and asset location; thus, the cost of integration was low. The value of assets would be greatly promoted for both corporations after integration,...

This study aims to determine and analyze the effect of company's size, business risk, asset growth, and profitability on capital structure in manufacturing companies listed on the stock exchange of Indonesia year 2014 - 2016, either partially or simultaneously. In addition, this study also reviewed variables...

Objective: to investigate the learning anxiety level of rural left-behind children and non-left-behind children. Method: Adopted the anxiety subscales of "mental health diagnostic test" (MHT), this research has made an investigation on 363 rural left-behind children and non left-behind children. Results:...