Advances in Economics, Business and Management Research

The present study examined how students from independent institutions perceive the integration of artificial intelligence (AI) into accounting education, considering their readiness to adopt emerging technologies. The Technological Acceptance Model (TAM) was employed to investigate how the perceived...

Purpose- This study aims to empirically investigate consumer readiness scale on wearable technologies usage by consumers and service providers in emerging markets. This study investigates the consumer preferences and service providers’ preferences on consumer readiness scale. Design/Methodology/Approach-...

Rajasthan is known for its majestic forts, vibrant festivals, and mouth-watering cuisine. It is a land rich in history and culture. Rajasthan’s gastronomic scene has become a major attraction point for both domestic and foreign travelers in recent years, contributing substantially to the state’s booming...

In recent years, the issue of sustainability reports has begun to develop in companies. This concept comes from the needs and expectations of society about how the company's role contributes to society. Companies are supposed to prioritize not only the management's interests but also the interests...

Currently, SMEs are competing with accelerated technological and market advances and increasingly challenging innovations. SMEs struggle to implement innovations because they may lack managerial and technical skills. However, they could reap higher returns if they were more flexible and quick to respond...

The Indonesian Ministry of State-Owned Enterprises at the beginning of 2022 officially formed B company, whose members are B company as the parent company, H company, K company and I company as subsidiaries, based on global health sector trends and diseases in developing countries. The procurement function...

Based on the agricultural and rural development panel data of 30 provinces and cities in China from 2012 to 2021, this paper uses the entropy method to construct an indicator system of digital economy, green finance and rural industry revitalization, and measures the development level of the coupled...

With the rapid advancement of fintech, blockchain technology is evolving at an unprecedented pace, characterized by scalability, transparency, and promising application prospects. This study explores the application of blockchain technology in enterprise financial management by analyzing relevant scenarios...

Optimizing the role of sub-districts in building access and improving service quality, so that services become fast, easy, affordable, professional so as to encourage the realization of the sub-district as a service center carried out through the District Integrated Administrative Service (PATEN) which...

Performance results from a person’s professional organizational function through various factors to achieve organizational goals within a certain period. Objective: This study aims to determine how the lack of Human Resources (HR) affects the performance of PDKB employees of PT PLN Palembang. The type...

A country needs a large number of entrepreneurs to support the resilience of the national economy. The impact of the Covid-19 pandemic, such as the economic recession and the increasing use of technology in the economy and business, can be seen as a barrier or support for students to have the intention...

Under the background of continuous economic development, the number of private cars continues to rise, causing road congestion in some areas during peak travel hours. In order to alleviate traffic congestion and improve traffic efficiency, a new transportation concept has emerged in the city, namely...

Organizational humor is the common and universal phenomenon. Organizational humor has implications for interpersonal relationships in the organizations. Humor could create bonds between managers and subordinates. Hence, organizational humor is attracting growing interest from organizational studies and...

The promotion of China's social credit system construction work, credit management system being standardized, and various types of credit information platforms being constructed has caused the demand for credit management professionals will increase. Talents credit management will also draw more attention....

The article presents the results of a pilot sociological study conducted in one of the largest Russian metropolises in April 2017. The aim of the study was to determine the impact of growing women's distance employment on the institution of parenthood, as well as on women's reproductive behaviour. The...

In the paper, we developed an improved approach for the imperialist competitive algorithm to help the original algorithm escape from local optimal area and obtain better performance. The Nelder-Meand simplex method is also introduced to execute alternately with the original procedures of the algorithm....

This research examines the differences in cognitive value of students that taught on Introduction to Accounting 1 courses using Brain-based Learning model and Expository-based Learning Model. The purposes of this study are

This paper analyzes the background of the current college management and services, elaborates the inevitability of the innovation of college management and service model from the aspects of higher education reform and the development of information technology, building a harmonious campus, improving...

University is one of the classics of traditional Confucian culture. It contains rich ideas of moral education. It has a great influence on China's feudal society in terms of ideology, culture and social politics. It also integrates into the ideology and norms of the entire Chinese nation. It can be said...

The problem of an insufficient number of IT specialists in Russia is planned to be solved, first of all, by increasing the number of the students enrolled and also by improving information competence of the whole population from students to elderly people. Ways of realization of this strategy are stated...

Based on panel data of prefecture-level cities from 1996 to 2017, taking account of the exogenous shock of the “Two Control Zones” (TCZ) policy, this paper investigates empirically the impact of environmental policy on Foreign Direct Investment (FDI) by using the methods of difference-in-differences...

This paper follows the spotlight of the Belt and Road Initiative, and focuses on the research of the exhibitor's proceedings of resource acquisition from international exhibition by utilizing the theoretical framework of temporary cluster. The study designs an investigation targeting exhibitors of China...

Along with the rapid development of information technology, China has gradually entered the "Internet +" environment, great importance has been given to "Internet +" industry development in our country, the "Internet +" health care is an important development direction. This form of development is popular...

The 19th National Congress of the People’s Republic of China has made significant progress in the reform of interest rate and exchange rate liberalization, steadily promoting the internationalization of RMB. At present, there are still many restrictive factors that prevent the formation of a substantive,...

The paper considers the problem of the estimation of how migration depends on the level of economic development and institutional support. We aim to test the hypothesis on the impact of migration to economic development, put forward in the framework of population ageing in relation to developed countries,...

The competence of accounting and reporting Department is very influential for the quality of financial statements. The quality depends on the ability of a person or individual or a system to carry out functions or authorities for the effective and efficient objective completion. Competence must be seen...

The relevance and scientific significance of the research are determined both by the scientific and ethno-economic factors that study the peculiarities of the economic activity of the Sayano-Altai region ethnic groups, in particular, the Republic of Tyva and Western Mongolia. The scientific novelty of...

Lesbian, Gay, Bisexual, and Transgender (LGBT) is a phenomenon that is always interesting to discuss. LGBT actors continue to campaign to get guarantees of recognition, equality, and legal protection for their existence in Indonesia. The existence of LGBT in Indonesia has caused various reactions from...

An important goal of development is to reduce poverty. Indonesia is one of the members of the United Nations who signed the SDGs resolution, where the first goal is no poverty. Papua Province always ranks first in the highest poverty rate in Indonesia. Unstable economic growth and the dominance of the...

The study focuses on the relation transformation in the digital economy between tax authorities and individuals using “Individual Taxpayer Personal Account” e-service of the Federal Tax Service (FTS). In this regard, on the basis of statistical data, the degree of the person’s integration into digitalization...

Gojek is one of the transportation platforms, food and beverage delivery services, in running for business implementing Integrated Marketing Communication (IMC), the usage of applications on cell phones or smartphones based on internet technology will provide convenience in service and communication...

This research aimed to examine the Influence of Good Corporate Governance (GCG) Mechanism and Firm Size of Corporation toward Finance Performance. This research’s objects were conventional banking corporations registered at the Indonesian Stock Exchange from 2015 to 2018. The research used 98 samples;...

Financial cooperation between China and Russia is the main way to accelerate the economic development of the two countries. The emergence of the new situation has put forward new requirements for the development of bilateral cooperation, and exploring the best path for bilateral cooperation has become...

The rapid growth of Islamic banks shows great consumer interest in Islamic banks. This research was conducted to analyze the factors that cause consumers to switch from conventional banks to Islamic banks. The population in this study were users of Bank Sharia Mandiri, BNI Sharia, BTN Sharia, and BRI...

The article considers financial education as a set of theoretical knowledge, as well as the ability of the population to use their knowledge in practice, the essence of which is to effectively manage their finances, accounting for income and expenses, the ability to navigate the features of various financial...

The Indonesia technology-based startups industry is experiencing significant growth over the last couple of years. With the characteristics of agile business models, this industry draws significant attention among youth generations and specially, those who were born under the Generation Z demographic...

This paper examines the association between gender diversity and firm performance for Chinese listed companies. Gender diversity effect is divided into monitoring effect and executive effect. The former one refers to woman as an independent director, while the later one is identified as woman as a high-position...

Malaysia is experiencing an accelerated growth in its digital economy which points to a demand for a digitally skilled workforce. This study focuses on reviewing Malaysia’s underway digital skills training initiatives suggesting that digital skills are becoming crucial for workforce readiness and economic...

This study is aimed at observing the influence of globalization on FLFP in ASEAN middle-income countries. The data used in the study is panel data with a cross-section of four countries (Philippines, Indonesia, Thailand, and Vietnam) and time series 1990–2020 sourced from WDI, KOF, and UNDP. The estimation...

Fintech, or financial technology, has revolutionized the way consumers access and manage their finances. In times of crisis, retaining customers becomes even more important for financial firms to maintain market share and minimize financial losses. This research aims to explore how technology-driven...

The current era of globalization provides transformations that are relevant to various aspects of human life, including in the social, cultural, economic, and other fields. The world of commerce today is growing rapidly along with the development of time from time to time. This is natural because there...

In order to improve the building level, this paper analyzes the concrete construction methods of hospital sloping roof engineering, and summarizes the problems in the construction process. In order to ensure the normal operation of Hospital A and improve the overall waterproof and drainage function of...

To gain an in-depth understanding of Tencent’s financial health and hidden financial risks from 2020 to 2023, this study will address these issues through a financial analysis of Tencent Holdings.The central analytical focus of this report is to acquire fundamental knowledge of financial ratio analysis...

China is increasingly concerned about environmental issues, the enterprises have to take into account the task of improving environmental, social and governance (ESG) performance. The improvement of corporate ESG performance is inseparable from the participation of corporate managers and employees. Moral...

This study examines how environmental, social, and governance (ESG) performance relates to firm profitability in the United Kingdom’s main board market during 2009–2024. The analysis links ESG indicators from the London Stock Exchange Group (LSEG) to financial fundamentals from Compustat Global to form...

The digital transformation of food enterprises is a general trend, which will inject new vitality into the development of the industry. It is of great significance to discuss how food enterprises realize digital transformation. This paper tries to construct the Technology-Organization-Environment framework...

Stock market price prediction is a challenging problem since the market is an immensely complex, stochastic and dynamic environment. There are many studies from various areas aiming to improve the performance of prediction and analysis of public emotion has been the focus of one of them. We use information...

The challenge of urban poverty is a far-reaching social and economic obstacle that persists as cities progress worldwide. In China, the swift pace of urbanization and the continued advance of socialist development have elevated urban poverty to a central focus for scholars in diverse fields. To investigate...

The anticipation of economic conflicts, the phenomenon that is objectively determined by the market economy, and which is based on the redistribution of the main tangible and intangible assets between economic entities on the territory of the constituent entities of the Russian Federation, determine...

The imperfect salary incentive system for bank executives is difficult to suppress the moral risk of the bank’s high-level pipeline, which further leads to the weakening of the bank’s credit risk management ability and easy to induce systemic risks. This paper selects the non-performing loan (NPL) rate...

As the roles of a state as an international actor lessens, cooperation between individuals or groups from several countries or across regions gets stronger. The understanding of one-door policy these days doesn’t necessarily translate to a policy that is controlled by a diplomatic legal institution....

In order to optimize the container multimodal transport in shandong district,researching for the development of container multimodal transport channel in shandong district is starting from the model method of reasonable selection of transport path,it used hierarchy analysis method to evaluate the container...

This paper focuses on the importance of simulation and role-play as well as the major skill trainings methods in interpretation teaching. The focus is on theory, with a class experiment. First, the development of interpretation, general features of interpretation and two common criteria of interpretation...

Whether knowledge management has a positive impact on enterprise's innovation capability is still a controversial topic, and the mechanism of its influences is still very vague. This paper explores the influence of knowledge management on enterprise innovation capability under the unified framework of...

Accounting profession in Russia has been taking shape since the late nineteenth century. That period is marked by discussions about the subject matter of the profession and establishment of the Institute of Accountants. Reflections arising from these discussions are an interesting topic of modern research....

In recent years, the controlling shareholder pledge of listed companies has become a common phenomenon in China's capital market. This paper taking the non-financial enterprises listed on Shanghai and Shenzhen A-share markets as samples from 2013 to 2017, studies the influence of the controlling shareholders'...

This paper starts with the basic idea of economic law based on the maintenance of social and public interests, argues that the development of private kindergartens to promote the development of pre-school education and to meet the diversification of education in pre-school is of great importance. While...

This study aims to analyze how the effects of Fair Return, Interest-Free Product, Profit Ratio (as Maqashid Syariah variable), as well as Total Assets, Financing, and Third Party Funds (common variable) to Profit Sharia Banking in Indonesia. This type of research is a quantitative analysis. The data...

In the article, the authors address one of the most urgent issues in the upbringing of the younger generation: the digital homelessness of students. It can be stated that children love for gadgets was considered harmless for a long time, before the appearance of extremely disturbing and dangerous symptoms,...

The relevance of the article is the research of topical issues of budgeting costs and results in management accounting on the basis of principles of the theory of constraints. The method "Throughput accounting" is one of the modern developing methods of management accounting in different countries, European...

In the process of accelerating China's participation in international investment, the impact of the host country's investment environment on the security and return of China's overseas assets is becoming more and more obvious. When conducting the foreign direct investment, Chinese enterprises should...

This study investigates the impacts of the usage of the mixture of media types on perceived diagnosticity, as well as the moderating effect of project complexity in the context of crowdfunding. Laboratory experiments are used to test the hypotheses. Results show that (1) perceived diagnosticity is a...

As an important representative of tourism commodities, the proportion of tourism souvenirs' income in tourism industry shows the degree of development of tourism industry in a country or a region. At present, the sales revenue of tourist souvenirs in Changbai Mountain Nature Reserve is far behind the...

Intensive disaster risk and extensive disaster risk are the two main contemporary trends and patterns of global disaster risk. The former has become the focus of long-term international and academic attention due to its high lethality and destructiveness. The latter shows a local frequency and cumulative...

The quality of teaching among the teachers is important in order to improve the students' achievement as well as improving the quality of education to students. In order to do that, teachers need to look deeper into ways to transform old classrooms and teaching styles into 21st century teaching and learning...

This paper analyzes the factors that influence the electricity market, puts forward the grey correlation method and constructs the core index system of the economic activity analysis of the power grid enterprises. The analysis result proves the effectiveness of the system.

In China’s capital market, the number of listed companies measuring investment real estate at fair value is gradually increasing. They have obvious industry and regional characteristics, and mainly rely on external professional appraisers to evaluate the fair value. By analyzing the financial reports...

The article discusses the features of dementia as an actual object of statistical research from various theoretical positions. The authors pay special attention to the fact that the results of the dementia spread in a modern rapidly aging society have such negative socio-psychological and other consequences...

Queues have become an important part of operations management. The queue arises because the need for services occurs outside the capacity and service facilities so that service users get services slowly or quickly so that it impacts on people’s satisfaction of absolute needs. The purpose of this study...

The research revealed an increasing interest of scientists to the problem of formation of health-saving competence of future primary school teachers. This tendency is due to the need for a social inquiry to modernize the training of future educators, to improve the individual areas. The authors of research...

The change of the current economic environment due to globalization and digitalization, the evolution of information technology and their diversification have led to a change in financial and accounting services. Information is a power today, and many economic entities may choose to obtain data by any...

This study will examine the effect of Good Corporate Governance (GCG) on the performance of regional banks in Indonesia. This is based on the growth of Regional Development Banks throughout Indonesia which continue to commit to appearing as leaders in their respective regions. The research will also...

Moral Leadership is one of the most important leadership styles among Chinese enterprises, which are also the one of the leadership styles of the paternalistic leadership. Nowadays most Chinese are expecting the higher leaders who have highly standard moral across societies and organizations. It’s based...

The article presents the authors’ vision on the use of predictive analytics in determining the strategic prospects for the development of ecosystems “Education – Research – High-tech industry” in order to overcome the technological imbalance in the Russian Federation. The authors have detailed the participants...

The purpose of this study was to find out how the perception of the rural community regarding the election with a single candidate, and to find out how the level of society political participation in the poll with an only candidate in Tasikmalaya Regency. With descriptive and qualitative methods, it...

Experiential marketing is an effort used by companies or marketers to package products so that they are able to offer emotional experiences to touch the hearts and feelings of consumers. This study aims to analyze the application of experiential marketing strategies in the traditional unique markets...

This paper first introduces the research background of the development of tourism economy in Pingxiang City, and then describes the current situation of the development of tourism economy in Pingxiang City through the data of tourism economic indicators. Then it uses Pearson correlation analysis method...

The strategic role of information security as a basis for the development of digital technologies in an innovative socially oriented economy and one of the main types of vital interests of the individual, society and the state is substantiated. Informatization of society is seen as one of the decisive...

The purpose of this study is to look at two different points of view of the practice of Earnings Management which is a management strategy to improve its financial statements, based on a legal point of view from the generally accepted rules of accounting and an ethical point of view. The two points of...

The current digital era 4.0 encourages various business sectors to carry out digital transformation, one of which is carried out by the banking sector, which has begun to utilize smartphone technology in conducting digital-based banking financial transactions using mobile banking applications. However,...

The purpose of this research is to examine the factors influencing the use of e-government services by measuring individual acceptance in Pekanbaru City, Indonesia. This is a quantitative research with the SmartPLS program used to analyze the data and test the hypothesis. The data were obtained from...

In this paper, we use the existing pima indians diabetes database to estimate the population prevalence of patients with diabetes by using the confidence interval estimators, which the result is 31.52% to 38.27%. At the same time, we use multivariable linear regression statistical analysis to find out...

The phenomenon of online shopping is increasing. Some of them employ postpaid or prepaid payment systems. This is a new symptom in economic activity due to the development of the digital economy, which can cause symptoms of consumptive behavior or lazy behavior in students. This study aims to find out...

Jakarta is one of the big cities which has already implemented the concept of a smart city. To be a smart city, Jakarta has to improve its efficiency, maintain its progressive in technology, and deliver environmentally friendly service, without compromising the social aspects. Transportation has become...

How to identify high-value customers among the massive customer base and achieve precise marketing and service is the current challenge facing securities and futures companies. The traditional method of dividing customer groups according to the amount of assets is more based on experience and not accurate...

With the global rise on ESG (Environmental, Social, and Governance) concepts, exploring the specific impact of ESG practices on corporate performance has become increasingly significant. This paper uses Alibaba as a case study, drawing on its 2022-2024 ESG reports and financial data to analyze how ESG...

The development of tourist- village areas has been listed in the National Tourism Development Master Plan contained in the Government Regulation of the Republic of Indonesia Number 50 of 2011. One of potential tourist area is the Sekawan Sejati area which is located in Narmada District, West Lombok,...

Big data (BD) is a general term for data with large volume, multiple sources, fast processing speed, and huge application value. Nowadays, BD has become one of the priority businesses in most industries. However, research documents and reference materials about applications of BD in the financial industry...

The goal of this study was to look at the impact of organizational justice and job stress on counterproductive work behavior among employees of Padang Panjang City’s Food and Agriculture Office, utilizing job satisfaction as a mediating variable. With the entire sampling method, this type of research...

Since the 21st century, the industry has developed rapidly, and emissions of various greenhouse gases have reached new highs. Global warming has also led to more natural disasters. Choosing a suitable model to analyze the influence of several gas concentrations in the atmosphere on the overall temperature...

Energy sectors are regarded as one of the fastest-growing industries globally. The findings of this study aim to help the stockholders and investors to assess the best energy company in the market and encourage the investors to invest. The study also highlights key issues affecting energy companies and...

The main aim of social assistance is to increase society prosperity. The presences of these are able to creating job employment, reducing poverty range and society able to their skill advantaging so that they can survive faced for future life. Social assistance management slide from the first aim, because...

Considering that autonomous learning in English reading under internet conditions can make teaching no longer limited by time and space and then realize interaction of English reading and allow college students to give better play to subjective role of cognition and improve autonomous learning ability,...

Based on the Simunic model and the surplus-earnings regression model (De Franco et al.), we build a research model according to the relationships between variables of the audit input, risk premium and accounting comparability. The result shows that the accounting comparability has a huge effect on audit...

With the attention of world manufacturing paid to sustainable development, the social value of recycling and reusing waste products has been generally recognized. The disassembly and remanufacturing of waste products or parts are very important aspects. Only by improving the productivity of remanufacturing...

In order to better predict the potential weaknesses of user knowledge points, this paper firstly carried on knowledge points association analysis by a large amount of data collected in the practical application. Secondly, we did the data mining process including data collection, data preprocessing, the...

Economic and technological development is very fast in modern society, but economic development will affect the environmental change, which have a certain impact on carbon emissions at the same time. In the paper, the Gray Relational Analysis method is used to analyze and evaluate the correlation between...

Colleges are main battlegrounds for technical innovation and main production areas for technical results, and whether the technical results are transformed rapidly or not will greatly influence the implementation of innovative drive development strategy in the country. Applied colleges are required to...

This paper mainly introduces the Wideband MMIC digital attenuator by using feedback technology. Firstly, the theories of basic GaAs digital attenuator MMIC’s configurations are searched. Secondly, using feedback technology and normal configuration are contrasted, subsequently, appropriate topology is...

The goal of this article is to exploit the problem of creating professional culture of IT students as well as identifying means of forming this culture. The modern process of instruction is directed at socially moral, professional, multicultural development of the personality of a future professional....