Advances in Economics, Business and Management Research

This study aims to provide solutions to the problem of excess VAT collection faced by government goods and service providers. This study uses a qualitative research approach with a case study research strategy. The object of research in this study is PT X, which is experiencing an excess of VAT collection...

While companies explore ways to maximize AI benefits in credit evaluation, financing, and working capital management, maintaining a balance between efficiency and ethics is crucial. By incorporating AI ethical principles and Agency theory, this work proposes a conceptual framework for developing accountable,...

This study aims to determine the effect of availability bias and herding on investment decision-making with the moderating role of locus of control. Data was collected by distributing questionnaires to individual investors on the Jakarta Indonesia Stock Exchange (IDX), with a sample of 281 people. This...

This essay examines the economic policies implemented in Britain during 1925 to 1931. It covers distinct aspects of the British economy post-World War I and pre-Great Depression, including the confidence of the British, and classical economics theories. It discuss the effects after the policy and the...

Real estate isn’t just about providing homes—it’s also a major driver of the economy, influencing jobs, finance, and even our ability to adapt to climate change. After more than ten years of low interest rates, the industry is now facing tougher challenges: housing is becoming less affordable, building...

Developing the digital economy has emerged as a strategic imperative for China, serving as a key driver of high-quality economic growth. This shift has unlocked numerous opportunities for advancing the manufacturing sector. This study, spanning from 2011 to 2021 and covering 30 provinces in China, delves...

Planting coffee under forest stands in an agroforestry system by members of the Forest-Village Non-government Organization (FVNGO) is one of the techniques for forest maintenance in Bandung Regency, West Java. Because they are unfamiliar with the husk’s bioconversion, coffee husk waste from the early...

The scientific article is devoted to the research analysis of the influence of the key financial factors shaping the size of the enterprise profitability in the context of digital transformation of economy. The relevance of the study is due to the digitalization of business activities and markets which...

Social media networking such as LinkedIn, Facebook, YouTube, and Instagram, have created higher possibilities for a candidate to get their career goals. Several studies have prov en that social media networking is convenient and practical for employers and job seekers. Social media networking allows...

Peat swamp fires, particularly in Sumatera and Kalimantan island, Indonesia, has been occur every year. Literature study shows that this phenomenon has been attracting scientists from various disciplines of science and produced significant contribution to understanding peat swamp fires and haze disaster...

The relationship between China and Bangladesh has reached a new level. The BCIM Economic Corridor and "the Belt and Road Initiative" will bring many opportunities for bilateral cooperation and exchange. They will bring opportunities for Yunnan enterprises to invest in Bangladesh as well. The paper analyses...

The government's public service outsourcing is an innovative public service institutional mechanisms, an important way to build efficient service-oriented government, and it is an important part of government reform. Government's public service outsourcing is to achieve improved government efficiency,...

Compliance management is a core risk management activity within an enterprise. Purchasing is the economic behavior that ensures the normal operation and continuous development of enterprises. Bidding is the most common procurement method. This paper analyzes the risk points and non-compliance behaviors...

In today's society, with the process of science and technology and the development of economy, new requirements have been put forward by financial management talents in colleges and universities in order to provide convenient conditions for the cultivation of talents in colleges and universities. And...

With the development of technology and economy, the competition between enterprises has increasingly depended on intellectual property (IP). To solve many problems of intellectual property management (IPM) in Chinese enterprises, the methods of industrial engineering (procedure analysis, operational...

Participation budgeting is the important issues to performance of local government. The purpose of this studies to know the influence of budget participation towards performance of local government. This research included some organizational contingency variable such as: budget emphasis, budget goal...

This paper mainly introduces a DC~18GHz wideband SPDT switch . Firstly, every possible configuration is contrasted, the theories of basic GaAs switch configurations are mentioned. Secondly, the theories of basic GaAs switch configurations are mentioned. Subsequently, appropriate topology is selected...

Digital economy affects all aspects of human life, causing significant changes in the business environment for companies, reducing the effectiveness of traditional forms and methods of managing business and at the same time providing new opportunities for development in modern conditions. Тhe future...

From the perspective of FDM 3D printer, the possibility of its application in the field of children's innovation education was discussed. Methods: Combined with the education theory of children's innovation, the characteristic mode and method of children's innovation education were discussed, and combined...

In recent years, the development of agricultural cold chain logistics has made landmark progress. Before the advent of information technology, there were a large number of information islands in each link of agricultural cold chain logistics, which caused a large number of loss of fresh agricultural...

This study analyzed the participation of companies listed on the Indonesian Stock Exchange in 2016 in response to tax amnesty, based on industry classifications, the presentation of assets and liabilities related to tax amnesty, and disclosures of assets related to tax amnesty. Methods of descriptive...

The post-00s college students have become the majority of freshmen in colleges and universities. They have their own prominent psychological characteristics in thinking and value pursuit. Being more confident and optimistic, they have much stronger self-consciousness while lack of social communication...

This study aims to determine the effect of Self-Concept, Reference Group,Online Shop Social Media and Lifestyle On Consumptive behavior Student of Padang State University Faculty of Economics. The population in this study were all FE students UNP. The sampling technique used was accidental sampling in...

Turnover is a common problem for hospitality industry including hotel. There are many factors that could be the reason for employees to leave their organization. The objectives of this research are to find the relationship, the influence and the degree of the influence given by perceived organizational...

Using data from China Family Panel Studies(CFPS), the paper analyzes the adverse selection in urban and rural residents pension insurance, and its heterogeneity with different age、income and level of education. We find the adverse selection is significant in the China’s urban and rural social residents...

In order to understand the status quo of volunteer service and explore the basic rules of volunteer service development, based on the evaluation of the development level of volunteer service, the paper analyzes the main influencing factors of college students’ volunteer service, and focuses on how to...

The basketball teaching reform in colleges and universities is an important part of the new curriculum reform. Basketball is very popular among college students because of its strong teamwork, large amount of sports and wide popularity. At present, there are still some defects in the college basketball...

This study Indonesia is a country with a Muslim-majority population. Halal labels on products and services, especially on food, become essential things to consider in food consumption. Food products that do not have a halal label will certainly cause consumer doubts and become a controversial brand for...

Pakistan’s automobile sector goes through trouble phase from many years; however, from the last half-decade, it reflects as an emerging sector of Pakistan stock exchange (PSX). The research is to explore the relations of foreign representatives' inboard and the firm's performance with the contemplation...

This study aims to examine the effect of the exchange rate (ER), the money supply (M2) and interest rates (IR) to the composite stock price index (CSPI). The data used are monthly data from January 2010 to December 2017 and data collected from Bank Indonesia. In processing data using the Vector Auto...

The main goal of an educational institution is to maintain its stability and improve its growth and sustainability. Thus, educational institution must have an effective Credit and Collection Management Practices (CCMP) and Credit Risk Management to avoid credit risk. The study assessed the CCMP of private...

The opening strategy of a country should be adapted to the stage of its economic development. Since the reform and opening-up in 1978, the economy of China has entered a new stage of development-the new normal. The new normal not only means that the strategy of domestic economic development in China...

Venture capital investment is considered a high-risk, high-return asset class. It helps enterprises, especially start-ups, to broaden the business and increase company value. In this article, we research to evaluate the investment valuation of Trans Tech, a state-owned company working in the ETC industry....

The aims of this research are to calculate and analyze influence of travel cost, income, distance, education, age and facilities to the number of tourist visit at Sicanang Belawan Mangrove Forest Ecotourism. The research samples conducted using by the random sampling method was choosing in a random from...

The article examines the issues of professional training of graduates for the organization of social partnership, identifies features, shortcomings and suggests ways to optimize the partnership. Partnership is considered as personality-oriented, which includes: focus on the recognition of positive qualities,...

This present paper takes Unilever’s branding in China as the research object and chooses its marketing strategy to study. By conducting a SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis on Unilever’s marketing environment and internal resources and capabilities, the paper explores the...

This paper analyses the structural adjustments surrounding capital adequacy ratios undertaken by Bank of China in response to the New Capital Rules over the past 10 years. It decomposes the strategies employed by BoC into “Capital” as the numerator and “Risk-weighted Assets” as the denominator, and makes...

This paper aims to present the results of research on the important role of learning strategies and methods, learning materials, and digital learning media in shaping the insights, attitudes and trends of environmentally sound behavior in students of the Faculty of Economics. The inquiry learning strategy...

Customer loyalty programs are becoming more and more prevalent across industries. The main goal of this paper is to discuss five key features loyalty programs in hotel industry should possess to be outstanding and analyse the case of Hilton HHonors program with the five features to evaluate their practical...

This research aims to look for each stocks’ feature and whether the stock worth to invest, which makes the stock clear, comprehensible, and find out the fit stocks of investors. This paper takes three enterprises in the Consumer cyclical industry as the research object, takes financial data and stock...

The capital adequacy ratio of a bank is a ratio used to assess a bank’s ability to raise capital to finance its operations. This capital assessment is accomplished through an examination of the capital ratio as defined by the CAR (Capital Adequacy Ratio). The researcher uses the independent variables...

Reinforce Concrete Framed girder-column structures is an important supporting system in concrete facilities apart from shear wall system. When necessary reinforcement is being conducted in response to increased loading, evaluation of influence on the seismic-resistance performance exerted by corresponding...

The increase and decrease of population not only have an important impact on a country’s economy, but also have a profound impact on the country’s technological progress and labor income. This paper discusses the relationship and connection among the population growth rate, technological development...

In order to meet the goals of safety, comfort, efficiency and human-oriented usability for the elderly in the process of using products, an aging-appropriate product design research based on Kano model is proposed. This study firstly analyzes the characteristics of the elderly group, conducts user research,...

Artificial intelligence (AI) is bringing rapid transformation to the business world, and the accounting profession is of no exception. Even though AI technology is believed to save costs, improve efficiency, and effectiveness in the performance of accounting-related tasks, there is still inadequate proof...

Research purpose: This study attempts to examine the effects of performance expectancy, social influence, and perceived risk on the actual use of investment applications in the context of Vietnam. Research motivation: Fintech and its emerging trends have tremendous effects on trade and investment...

This study explored how indigenous food systems have contributed to economic empowerment, food security and cultural preservation. The aim of this study was to investigate how indigenous food systems contribute to economic empowerment, food security, and cultural preservation whilst identifying the challenges...

Artificial Intelligence will change the workplace in all sectors within a short period of time. One of the key questions is how we can prepare the next generation for the emerging challenges. Therefore, we have developed a competence framework for schools, focusing on teacher's kids in K12. The...

With the implementation of China’s new Company Law in 2024, Article 192 specifically targets the institutional design for regulating the abuse of control by controlling shareholders and actual controllers. However, there remain deficiencies in the current identification of actual controllers and the...

This study aims to determine the role of social capital in developing students’ creative economy in learning social sciences. This study used descriptive research. The subjects were students of SMP Negeri (State Junior High School) 3 Lembang, grade 9, which consisted of 12 groups, and each group consisted...

On a list of the world’s most populated nations, Indonesia comes in at number four. One of the nations with the largest populations is Indonesia. The population of Indonesia is 273 million. With so many human resources already in place, it goes without saying that there is a need for sustainable engineering...

Environmental exploration is not allowed to be carried out in the Leuser Ecosystem Area which is included in the 25 ecosystem areas of the world but it is carried out by PT. KA as a corporation holding a business license. Sustainable environmental problems can essentially be overcome by judges’ decisions...

Blockchain is a comprehensive information technology that combines modern database technology, modern cryptography and network management incentives. It is highly valued globally for its irreversibility, decentralization and peer-to-peer transactions. Traditional financial management activities are prone...

This study examines the influence of Creditor Power on Manufacturing businesses registered at the Indonesia Stock Exchange must disclose their corporate social responsibility in their annual reports. Creditor Power was utilized as an independent variable, CSR Disclosure was employed as a dependent variable,...

According to the subjective problems existing in enterprise selection and appointment of talents, from five dimensions such as talents pool, talents selection, talents cultivation, talents incentive and talents stability, the evaluation index system of enterprise selection and appointment of talents...

On the basis of analyzing the difficult of evaluating the basic driving factors, the evaluation index system of basic driving factors is established, while the weightiness values of the indexes are calculated out by AHP. The difficult of armored vehicles basic driving factors is quantitative evaluated...

Network teaching is a kind of teaching method for teachers to carry out teaching on Internet through the computer and Internet technology. Students wouldn't be limited by geographical and time, learning at anytime and anywhere and sharing high-quality teaching resources on internet. Network teaching...

Jakarta as the core of Java Mega-Urban Region has become an unavoidable stopover on tourist routes. Musical events -as Jazz festivals - in the fast-transforming metropole do attract an ever-increasing number of visitors from the Asia Pacific area, and even further. Tourism managers must from now on face...

The development and scale of campus basketball in China directly determines the basketball talent training of China in the future, therefore, in an increasingly competitive environment, the management and work efficiency of coaches are especially important! This paper selected 112 universities in China...

This paper aimed to examine the factors which generate the uniqueness of products. This study developed 26 indicators of product uniqueness. Afterwards, the indicators were grouped using factor analysis. In this research, 250 respondents were participated, which according to Kaiser-Meyer- Olkin's measure...

This research is devoted to the analysis of Pillar University’s specialized department activity and its role in enterprise human capital formation. The essence of enterprise human capital and peculiarities of its formation are revealed. The interrelation of human capital with other production factors...

As the only city in China listed in the "top 40 national tourist resorts" with the overall urban landscape, Zhuhai possesses the best ecological environment in the pearl river delta economic circle and the most advantages in developing the leisure tourism industry. Therefore, tourism has become one of...

Foreign investment plays an increasingly important role in the socio-economic development of developing countries including Vietnam. In order to attract foreign investment, Vietnam has issued many incentives to enhance the attractiveness of the investment environment, in which tax policies, especially...

In 2016,Sichuan Province issued the“Implementation Opinions on Promoting the Innovative Development of Processing Trade” and formulated a plan for a new round of processing trade industry transfer. However, the development status in recent years is far from the planning goal. How to effectively promote...

By using self-designed questionnaire, 580 students in a medical college were surveyed, the purpose was to understand the current situation of medical students' experimental animal ethics education, found the main problems existing in the current medical college experimental animal ethics education, and...

Topicality. Globalization is characterized by exponential rates of production of goods and services, extraction of natural resources, increase in energy consumption. This has led to climate change. As a result, it is necessary to find a solution to this problem in order to reduce the negative impact...

The decline in stock prices of property and real estate firms resulted from the government's policy of high loan interest has not affected the property sector and real estate. This study aims to examine the effect of good corporate governance implementation that is the quality of auditor (AQ) to financial...

The logical connection and impact of group conflict and risk perception on the quality improvement of l emergency LGDM are the frontier issues in the study of the quality of emergency LGDM. Based on risk decision theory and conflict theory, this paper studies the mechanism of group conflict and risk...

n our daily life, gender difference usually causes problems and conflicts in the conversations between male and female, therefore, in the intercultural communication, inter-gender communication is a topic that experts and scholars pay much attention to. Through exploring the gender differences of Chinese...

Currently, there is an increasing trend for the demand of hospital beds. Due to the increasing cost of healthcare services and the aging of population, the hospitals need to pay more attention to integration of the resource management and hospital bed allocation. In this study, Gini coefficients and...

The digital economy influences all socio-economic life components. Monetary relations are also changing rapidly due to introduction of digital technologies. There are many causes of these changes. Ones are uneven in different countries; ones are influenced by both the internal environment of the country...

This paper analized impact of halal label and social support on purchasing behavior of imported instant noodles among Indomaret customers. This research used primary data by giving questionnaires to Indomaret customers with 75 respondents. The sampling used a purposive sampling technique. The data analyzed...

This study aims to determine an environmentally based business development strategy for Micro, Small, Medium Enterprises. The analysis method used in this study is a SWOT analysis with research samples taken from 33 respondents from the cracker processing industry in Kurau Village. Data collection by...

The objective of this study was to examine the influence of spirituality in the workplace against turnover intention mediated by employee engagement among the employees in WOM Finance Jakarta. As many as 214 employees of the head office of WOM Finance Jakarta were involved in this study. The data was...

Taxpayer compliance is an important component of implementing self-assessment, in tax collection in Indonesia. The Directorate General of Taxes has implemented organizational changes, particularly tax service and supervision as an effort to increase the orderliness of tax payments. Many elements, including...

Background: Haryana, an Indian state, depends heavily on the financial industry to sustain its economic development. Achieving inclusion in financial services is still difficult, given different obstacles, including the digital gap, financial literacy, and gender inequalities. Objective: This study seeks...

Last-mile delivery (LMD) remains the most complex and costly phase of logistics, accounting for over half of total distribution expenses. This study examines how optimisation strategies, digital transformation, and sustainability practices jointly enhance delivery performance in Accra’s rural distribution...

Human resource management is crucial to the success of the company's accomplishments in reaching its objectives. The goal of this study is to determine the degree to which the physical and non-physical work environments affect the job satisfaction of PT. X workers, since the work environment is...

It is an effective way to improve the safety operation of power system to tap into the potential of demand-side regulation capacity with a reasonable demand-side response mechanism, especially in power system with a high proportion of renewable energy resources. On basis of reviewing demand-side response...

With the intensification of the contradiction between environmental protection and economic development in China, people pay more and more attention to green economy. Among them, green consumption, as a key force to promote the development of green economy, has aroused extensive discussion in academic...

Based on the coupling coordination model, this paper analyzes the coupling coordination relationship between green finance and green finance. The study found that the average development of green finance and greenization shows a steady growth trend, and the coupling coordination between the two is also...

“Hard-core” science and technology innovation enterprises are the cornerstones of invigorating the country through science and technology and strengthening the manufacturing sector. The start-up and development of “hard-core” science and technology innovation enterprises require substantial financial...

With the rapid development of “Internet Plus” digital technology, China's labor market is undergoing a platform-based transformation. The emerging new forms of employment represented by the “gig economy” have given rise to a new type of employment group, the gig workers. The fragmented and diversified...

Nowadays, in the two-carbon context, the topic of green industry has aroused the people’s attention gradually. As the construction of a beautiful China accelerates, the increasing number of businesses carry out greenwashing in order to maintain their corporate image, attract investment and increasing...

Since the outbreak of the new crown epidemic in late 2019, the global economy has experienced sluggish growth and downward pressure on our economy has increased. This has not only had a huge impact on traditional contact consumption, but has also had a serious impact on employment in our economy. For...

This article explores the significance and role of intangible cultural heritage (ICH) in cementing the consciousness of the Chinese national community. It begins by defining ICH and emphasizing its importance in cultural diversity. The paper analyzes ICH’s role in economic development, social construction,...

Economic development is of utmost importance in a country, particularly in regards to increasing income and enhancing the welfare of its people. Interpersonal skills, or social competence, are crucial for individuals to adapt to their environment, solve personal and social problems, appreciate differences...

The article is aimed at studying the dynamics of industry debt of industries in the domestic currency of the north-western economic region of the Russian Federation in order to form an objective structure and dynamics of the distribution of overdue credit funds, taking the actions of the Central Bank...

In 2014, Chinese luxury market accounts for 25% of whole luxury consumption in the world, becoming the largest luxury market in the world. However, the attitudes and motivations held by Chinese consumers towards luxury products consumption are under-researched, thus becoming an important academic topic,...

This research was aimed at determining the influence of principal managerial competency toward teachers productivity with mediation of Citizenship Behavior (OCB) and Interpersonal Communication in State Vocational High School (SMK) South Tapanuli, North Sumatera. This research was mix research. Instruments...

In order to solve the comprehensive analysis problem of the mechanism link locus and motion, this paper bring forward the parameter calculation of locus based on motion relativity and differential geometry theory. The problem of point-group calculation is thus solved, and the comprehensive analysis of...

From the perspectives of partnership theory, value chain theory and knowledge-based economy theory, the present paper came up with three innovative models of development & transformation for Chinese Construction Enterprises, i.e. alliance, service-oriented construction, and knowledge-based economy; built...

Challenges of education organized is the graduates are absorbed in the world of work with the appropriate quality of the standards of careers. The graduates are faced with competition among universities in the country and abroad in line with the ASEAN Eco

At present, tourism industry has become one of the global largest industries. Due to its rapid development and great success, a lot of regions take the tourism industry as the leading industry or pillar industry in their regional economy. It has been a hot industry. At the same time, the analysis of...

The economic development of rural areas has always been one of the focuses of the central government. In recent years, the government has continuously emphasized the implementation of targeted poverty alleviation policy to liberate poor population in backward areas. With the popularity and development...

This research is based on the high environmental damage because of environmentally unfriendly behavior. So that it needs serious and crucial effort to solve these problems, especially through learning. The purpose of this study is to know how the quality of student engagement in learning contributes...

This article considers the issues of developing strategic directions for the region's growth, which aim at achieving economic stability. The study has selected key industries and revealed industrial clusters of the Republic of Mari El as well as found industrial groups with significant growth indicators....

This paper aims to study the calendar effects of CSI 300 stock index futures, taking the trading data of CSI 300 Index futures contracts as samples, and do empirical analysis with the least squares regression method and GARCH model. The results show that: the logarithmic return rate of CSI 300 index...

Zakat is the principle basis for upholding the social structure of Islam obligatory almsgiving. With the implementation of zakat institutions correctly and adequately, it is expected that the difficulties and suffering of the poor can be reduced. The role of the government as a regulator in managing...

Applied undergraduate colleges and universities are important parts of higher education in China. They have cultivated a large number of applied talents for the prosperous regional economy, and have continuously achieved better University functions through transformation and development. In the course...