Advances in Economics, Business and Management Research

Technology has a fast civilization which is marked by the era of society 5.0 by turning manual machines into systems that connect tools, humans, and technological outputs. Teachers as educational facilitators with a certain concentration have a big role in providing quality teaching. Increasing teacher...

Fraud in the government sector does not only mean corruption, but can also be interpreted as actions taken by public officials and other parties who are involved in unfair and illegal actions in using the trust that is authorized and given by the community for the benefit of certain parties. The current...

This study evaluates Google’s enterprise value over three years (2021–2023) using the Free Cash Flow (FCF) discount method, aiming to provide actionable insights for investors and management. By applying the Discounted Cash Flow (DCF) model, the analysis quantifies Google’s theoretical stock value and...

China’s property management industry is currently at a pivotal stage of transitioning from traditional services to modernization and intelligent operations. In conjunction with the industry trends and policy directions anticipated for 2025, this paper conducts a systematic analysis of the challenges...

Under the background of knowledge economy, the competition among enterprises is gradually condensed into that for human resources. However, the turnover rate of employee in stated-owned enterprises is actually getting higher and higher, particularly, the knowledge staff. CZ Company is chosen as a case...

The circulation system of agricultural products is related to the national economy and people's livelihood. Problems in circulation affect people's livelihoods, increase farmers' income and hinder rural revitalization. China's agricultural circulation system currently has issues such...

This research is motivated by the low competence of TPACK and the difficulty in determining the right strategy for developing the TPACK competence of economics teachers and measuring their success. One of the TPACK competency development strategies for economics teachers is a based course development...

This study aims at testing and analysing the effects of distributive justice and job engagement on job satisfaction as moderated by the civil servants’ leader credibility at the regional secretariat of West Sumatra Province. The quantitative approach was a research design used to test and analyse the...

In recent years, securities investment fund plays an increasingly important role in China’s securities market, which is a collective securities investment mode of interest co-existence and risk-sharing. However, principal-agent problems arise due to information asymmetry and utility imbalance among three...

The main objective of this study is to analyze the effect of career development on turnover intention from employee’s point of view in the construction industry. The construction industry faces a significant challenge: high employee turnover. Understanding the factors influencing this trend is crucial...

The shift from traditional to digital leadership (DL), resulting from mandatory workplace digitalization, presents numerous opportunities. The primary objective of this research is to analyze DL and its influence on gender equality (GE), employee innovative behavior (EIB), and collegiality (CG) among...

As the largest industry in Indonesia, small and medium enterprises play a major role in the Indonesian economy because they can stimulate economic growth and generate new opportunities for entrepreneurs. The purpose of this research was to examine the impact of customer orientation and entrepreneurship...

This study strives to assess the extent to which managerial ownership structure and audit quality affect earnings management behavior within companies, with corporate governance acting as a mediating variable. It examines how these two factors influence earnings management practices both directly and...

This study examines the role of Sustainable Human Resource (HR) practices as a catalyst for green finance adoption in Ghanaian banks, considering the mediating role of employee sustainability literacy and the moderating effect of regulatory pressure. Drawing from institutional theory and the resource-based...

The research on aesthetics and aestheticization form of socialist core values is an important research field of socialist core values, and an important research subject, of theoretical value and practical significance in the age. Socialist core values contain the aesthetic essence of "holding goodness...

Information commons belong to a pattern of highly integrated information services, suitable for modern people's needs for learning and communications. Information commons are very popular in foreign countries, especially in university libraries, while they just emerged in the last two years in China....

An effective evaluation of enterprises management quality is vital for improving the level of management. By analyzing the main factors related to enterprises management, we present a four level enterprises management quality system. We introduce an assessment model of enterprises management quality...

Indonesia is the world largest country populated by Muslim, although the basis of the nation is secular and not based on Islam or Syariah. The total Muslim population in Indonesia is 207 Million (Indonesia-Investments.com). This is a substantial market segment with special needs and requirement, travel...

The aim of the research was to find out how marketing mix efforts in promoting thematic of recreation destinations in Sukabumi region (affected values of the customer on the images of the destinations). Furthermore, it is interested to evaluate the influence of marketing image and mix applied on the...

The archives of historical and cultural cities are the true records of the track of city development and the accumulation of urban construction civilization. Doing a good job in archival work of famous cities is an important means to explore and carry forward the historical and cultural characteristics...

The article describes the process of forming a balanced interaction between the social, market-oriented, innovative, industrial and rehabilitative environment when direct, inverse, cyclic types of links between these environments define the processes of governance and regulation of socio-economic and...

Under the call of the relevant state departments, a wave of “popular entrepreneurship, innovation,” has been launched throughout the country. As one of the three pillars of colleges and universities, college libraries should give full play to the role of literature and information resources for the innovation...

This study addresses an important issue regarding infant mortality in Indonesia. This paper aims to investigate the impact of maternal smoking on infant mortality in Indonesia, as controlled by other maternal factors and socioeconomic variables. Using survival analysis, the results showed that maternal...

For a long time, the real estate industry has been called the pillar industry of China's national economic development, which has played an important role in supporting the national economic lifeline. Even though the growing pace of economic development has become slower, the real estate industry as...

The aim of the paper is to measure the risk of agriculture ETF in the context of portfolio investment. The agriculture ETF be a special investment class which indicates relatively low correlated returns with traditional investment classes. One of the reasons of this is impact of weather and crop yield...

The article discusses the optimal management of the distribution of net profit of oil and gas enterprises in order to minimize its risks. The constructed utility function acts as a criterion of optimality. Management parameters are fractions of net profit aimed at achieving the final predicted value...

With the advent of the "Internet plus" era, the use of media information has become increasingly important for the development of the financial industry. Massive media information makes it difficult for financial practitioners to distinguish between authenticity and fraud, and it is difficult to effectively...

This paper takes the accidents of Zhejiang province in 2017 as the research object to discuss the occurrence regularity of accidents and study on the accident characteristics of the accidents in the whole province, road transport sector and mines and commercial and trade sectors from the perspective...

Under the financial crisis after the current situation of global economic development, China's economic development and the reality of people's living standards is in gradual improve, tourism has gradually become the key driving force of the new normal economic transformation and upgrading. More and...

In 2018, the State Council’s government work report proposed that a tourism demonstration area should be created so that tourism and urbanization can develop each other, to look for a “four-in-one” tourism development model for famous site, famous cities, famous towns and famous villages with the help...

This study aims to determine the effect of learning behavior, emotional quotient, learning motivation, lecturer competency on an understanding of IFRS accounting students. The type of this research is quantitative research using primary data. The population in this study containing by students majoring...

In this study, NASA-TLX (National Aeronautics and Space Administration-Task Load Index) scale was used to evaluate subjects’ fatigue before and after digital cognitive tasks, and the performance of operators’ assembly operation was adopted as the criterion so as to study the validity and applicability...

Research actuality resumes from the fundamental role of the human factor in solving management issues, including contingency plans for unforeseen situations. The current management practices show just how human behavior can be unpredictable in settling the issue on time. The efficiency of the team member...

This study aimed at analyzing the leading industrial sector and the role of the leading industrial sector towards the acceleration of inclusive economic growth. This research utilized input-output analysis. It utilized backward linkage and forward linkage to determine the leading industrial sectors,...

The hospitality industry in the era of technological development is now fallen, where access to information to get things related to hospitality is very easily obtained by users through smartphones commonly known as Virtual Hotel Operators (VHO). Thus, users can easily know the condition of the hotel...

The article considers the findings of the experiment that verified the level of the university student methodological culture formed in the years of university vocal training. The methodological culture of university student vocalists is considered to be one of the most important characteristics in pre-service...

This study aims to develop interactive multimedia learning based on android using the combined PowerPoint application with the iSpring Suite application in financial accounting for class XI SMKN 1 Tembilahan. This type of research is development research with the ADDIE model. The test subjects were all...

This research clarifies the competitive diamond of the Lombok ASGM industrial cluster. The Lombok ASGM industry is concentrated in Sekotong and Gunung Prabu areas. In order to achieve the research objective, a field survey had been conducted. In-depth interview with the miners, gold buyer, NGO, women...

The commercialization of controlled nuclear fusion is accelerating. Large, complex, high-precision international fusion projects challenge contractors’ risk management. This study focuses on their bidding quotation risks, builds a “workload-price” risk conduction framework, and identifies 3 core risks...

Against the background of the national “14th Five-Year Plan” to promote the construction of Digital China, this study analyzes the synergy of digital economic development in the Beijing-Tianjin-Hebei region from 2019 to 2023 based on the entropy method and coupling coordination model. The results show...

This article is based on time series and applies support vector machine to establish a nonlinear dynamic model of rock mass evolution. The longest predictable time is given based on the Lyapunov index, and a nonlinear dynamic model prediction model based on support vector machine is proposed through...

With the acceleration of China’s population aging and the deepening of rural revitalization strategy, the integration of silver hair economy and agricultural development has become a key path to achieve resource reallocation and stimulate rural vitality. From a financial perspective, this paper explores...

Counterfeit products are a global problem that has become a hot topic of discussion in various circles. Many studies often blame counterfeit product manufacturers, but consumers also have a significant role in this problem. High consumer demand for counterfeit products causes counterfeit products to...

Accounting students’ ethical behavior will be examined as a result of the study’s focus on the factors of business and professional ethics education, religion and emotional intelligence. The data was gathered through the use of a questionnaire and a Likert scale, which is a quantitative research method....

This study aims to describe the effect of organizational learning and innovation climate on innovative work behavior mediated by motivation for employee learning at PT. Elang Perkasa Motor Padang. The sample of this research is 86 respondents. The research instrument is a questionnaire distributed to...

With the COIV-19 crisis, the risk in the stock market is more complex. It is crucial to managing the risk. Option as an important financial instrument to hedge risk would be considered commonly for investors. This article considers the option pricing model to establish a snowball option based on Google’s...

In 2017, Ministry of Finance added The Accounting Standards for Business Enterprises No. 42 - non-current assets held for sale, disposal group and termination of operation, and revised The Accounting Standards for Business Enterprises No. 16 - government subsidies. The new standard has changed the position...

Marketing and consumer behavior are all about psychology and understanding an individual’s mind and process of purchasing an item. Marketing is appealing to what an individual believes they need in their life and selling that lifestyle to them. Marketing shows off the best aspects of the product to consumers...

This study aims to examine the effect of brand satisfaction and brand connection on brand love. The survey method was used as a research strategy to examine the effect of these two variables. 100 people as research respondents participated through an online questionnaire. This study chose smartphone...

This study was conducted on a batching machine at the movable plant of PT Adhi Persada Beton in Yogyakarta. The purpose is to determine the productivity level of a batching plant machine and analyze what factors that can decrease the machine’s productivity. Source of data used in this study are secondary...

China's export trade faces new challenges with the weakening economic growth since the international financial crisis global. The efficiency way to transform existing China's export trade mode should be considered. That actively develop new trade pattern and optimize the layout of foreign trade, accelerate...

The article presents the results of studying satisfaction of customers and small and medium-sized businesses with the competitive environment in the markets of Yekaterinburg. Data on satisfaction with the competitive environment in 2016 were obtained in the survey of more than 500 respondents in the...

In this article, 327 employees were chosen as the sample and tested using hierarchical regression, in order to examine the impact of the SSG orientated subordinate relationship to their job performance, as well as to analyze what difference proactive personality will make. Conclusions can be drawn from...

The lack of innovative talents in logistics is a bottleneck that restricts the development of the country and society. The cultivation of creative talents is not only the urgent need of the present era, but also the inevitable choice of all colleges and universities. In order to further cultivate the...

Students' achievement in learning physical education has been measured using traditional assessment. The assessment, however, is considered partial so that it can only assess few parts of the whole learning activities. It usually results in the outcome wi

Around the core concept of marketing, namely "exchange", this paper systematically reviews relevant research literature of social exchange theory and puts forward a conceptual integration model of B2B marketing exchange relation under framework of social exchange theory. In the end, this paper discusses...

This paper explores the students’ acceptance on online learning courses developed under My Learning Management System (MyLMS) by Kolej Universiti Islam Antarabangsa Selangor (KUIS). This study was conducted to 99 first year students of Faculty of Management and Muamalah (FMM) where a web-based survey...

This paper focuses on analyzing the outstanding problems and contradictions between benefit main bodies of Chinese modern agriculture from the angle of new four modernizations synchronization strategy based on the field investigation data, including agricultural enterprises and farmers, agricultural...

This paper analyzes the scientific sphere of Russian Federation in retrospective including dynamics study of different investment sources in science. The quantitative results of funding the priority areas of scientific research and innovation activities of the country from 2000 to 2016 are given. Some...

In Kazakhstan today much attention is paid to digitalization and the introduction of modern technologies. There is no technological gap between countries at the moment. Today, Central Asian countries have almost all the conditions for the active development in implementation of moden technologies in...

The purpose of this research is to examine the factors which should be considered in establishing palm oil plantation and processing plant; it analyzes project feasibility and provides project sensitivity and scenario analysis. The study employs descriptive analysis through a literature review, content...

The catering service is the standard configuration for home-based care services. The design of community elders’ canteen has typical significance in the construction of pension service facilities. Based on the spatial investigation of the community canteens, this paper analyzes the service contents,...

This paper analyzes the relationship between political connections and the M&A strategies of corporate. It can also guides companies to choose M&A strategies or to choose a direction to develop political connections. Based on the data of Chinese listed companies that implemented M&A from 2011 to 2014...

This research is motivated by rapid technological developments to create business opportunities through technology increasingly. The website becomes important as platforms deliver information to users in a wide range of information about a company (company profile) until the customer service. One current...

Sustainable competitive region development is impossible without creation of effective mechanisms for social protection of population, since the territory human capital is the goal, instrument, and result of region’s social and economic policy. Taking into account federal policy of Russia, most of powers...

Technology transfer (TT) is a process which needs multi-participant including universities, research institutes, enterprises, and intermediary agencies to cooperate that makes it successful. However, it is devoid of the main factors within a systemic perspective to evaluate the priority and influence...

With the growth of our country's economy and the improvement of living standard, the development of sports and the improvement of national physique have been paid close attention to by the whole society. This paper theoretically analyzes the relationship between economic growth and the development of...

High-end, efficient, and innovation driven are the keys of the tourism industry's improvement of quality and efficiency. In the experience economy age, the tourism performing arts project often is the breakthrough point of the traditional sightseeing scenic spots' transformation and development. And...

The teaching activities of accounting major in colleges and universities are divided into theoretical teaching and practical teaching. Because of its unique characteristics of independence and innovation, practical teaching plays an important role in students' understanding of theoretical knowledge and...

Industrialization and modernization is a long-term goal of building Vietnam into an industrialized country with modern material and technical foundations, reasonable economic structure, advanced and appropriate production relations. with the level of development of production force, high material and...

This study aimed to provide an overview of stakeholder perception among companies in Indonesia about earnings management and its influence on the quality of accounting information. Primary data was acquired from respondents consisting of stakeholders. The questionnaire was distributed both manually and...

This research aims to predict bankruptcy on retail companies in Indonesia. A total sample consist of 22 retail companies in Indonesia Stock Exchange for the period of 2015 to 2018 have been assessed by using Altman, Springate, and Zmijewski model whether those companies are potentially bankrupt or not....

This paper studies the brand IP shaping of Disney’s cultural industry in the era of personification from the four dimensions of content, channels, methods, and effects, and elaborates how to use IP resources to develop into the successful secret of IP shaping of the global entertainment kingdom brand...

Development of the world’s economic model in the post-industrial period has led to evolutionary shifts in the concept of development of organizations: once effective models of authoritarian corporations are being transformed into self-organizing sets of economic units united by goals, principles and...

The reasons for the subprime mortgage crisis in the United States are involved in this paper. On the surface, it is the result of the Fed’s rate adjustment. In fact, there are many more in-depth reasons for the outbreak. In this article, briefly summarizing the development process, the author carefully...

The transition of the new era of education after the Covid-19 Pandemic from face to online has become a challenge in the world of education. This has an impact on how an educator is able to maximize the use of technology as teaching media. Educators must be able to adapt to various applications and technologies...

Age-related factors, such as chronological age and subjective age, are one of the most important factors that influence work engagement. However, previous studies showed inconsistent results in revealing the relationship between chronological age and work engagement. We extend the previous research by...

This study examines the implementation of the blue economy concept and strategies for marine resource management aimed at sustainability in the coastal areas of North Maluku Province. Through a qualitative approach involving in-depth interviews, field observations, and document analysis, the research...

There are various stock selection methods nowadays, so choosing a process most suitable for investors is essential. This paper explores three main methods of stock selection: PE Ratio, ESG criteria, and the portfolio theory. Investors can adjust their methods by investment objectives, risk tolerance,...

As the intelligent manufacturing environment continues to develop, the collaborative optimization of system integration and industrial engineering has become key to enhancing corporate operational efficiency. This paper focuses on the integration of system integration and industrial engineering theories...

This study presents an integrated promotion system based on cloud computing to enhance the brand value of Xinhui Dried Tangerine Peel Village. By combining online e-commerce platforms and social media with offline stores and events, the system aims to improve brand communication and marketing efficiency....

This study explores the application of time series analysis in predicting stock market trends, focusing on the ARIMA (AutoRegressive Integrated Moving Average), GARCH (Generalized Autoregressive Conditional Heteroskedasticity), and LSTM (Long Short-Term Memory) models. These models have been selected...

This study investigates financial resource misallocation stemming from “ownership bias” and “scale discrimination” within China’s high-quality development paradigm. Using 2011-2022 data from A-share non-financial listed firms, we find financial development significantly alleviates corporate financing...

In the contemporary design landscape, the synergy between industrial design and product interaction design has emerged as a cornerstone for crafting exceptional user experiences. This scholarly article meticulously examines how the confluence of these two realms can elevate product appeal, enhance usability,...

With the advent of the fourth industrial revolution, the rapid development of Chinese artificial intelligence industry has impacted the existing social stratification structure to some extent. This paper combs the impact of AI on employment and income inequality, mainly in the substitution and creation...

Sweaty Betty is a very well-known clothing brand, and this research study analyzes the current state of its market environment, the concerns that strategize the company’s focus on internationalization, and prospects in emerging markets. PESTEL analyses, such as the marketing mix, serve to assess Sweaty...

Based on a localized total rewards theory framework, this study explores the effects of perceived economic and non-economic compensation on the turnover intention of Generation Z knowledge workers. Employing the seven-dimensional localized total rewards scale developed by Jin Wei-ze et al. (2022), a...

The evolution of sequential recommendation systems is marked by significant advancements, particularly in capturing user preferences from sequential data. Transformer-based models, despite their success, grapple with efficiency in processing long sequences. This study conducts a thorough comparative...

The purpose of this research is to look into the impact of social network features such as flow, trust, and electronic Word-of-Mouth (e-WOM) on the purchase intention of social network users in Indonesia when it comes to smartphone items. The study sampled Indonesian social networking users. Purposive...

In recent years, the U.S. Securities and Exchange Commission (SEC) has also launched an increasing number of investigations into accounting fraud by U.S.-listed Chinese companies. According to the statistics, from year 2000 to year 2020, a total of 464 Chinese concept stock companies entered the American...

This work does a follow-up study on Do Hedge Funds Hedge? focuses on the returns of hedge fund industry, and finds how its reported returns are resistant to market fluctuations. In this work, monthly data for different hedge funds and S&P 500 are compared, to generate correlation between them over...

This research aimed to examine the effects of external audit variables, independent commissioners, and firm size on earnings quality among manufacturing companies during the period of 2017-2019. Discretionary accruals are taken as a proxy for earnings quality, because those are components of accruals...

This study aims to find out how the role of Yogyakarta City Governments to support the SI Warga Patehan as a Tool of Public Services in Patehan Village. The study used qualitative-descriptive methods by collecting accurate data. The results show that the Yogyakarta Government’s role in supporting SI...

With the deeper of globalization all over the world, the human resources become an essential element for competition in both economic and social realm. This paper focuses on the social responsibility of university nowadays. In the public management perspective, discuss the university’s social responsibility...

This paper finds that the firms involved in the Luxembourg Leaks ('LuxLeaks') scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control...

The article analyzes the most important principles for the implementation of innovative strategies of the region in order to increase its investment attractiveness. The main methods and mechanisms for implementing innovative strategies and their impact on the formation of an innovative system of the...

the application of PPP mode in large-scale stadiums has great significance to improve the management level of large-scale stadiums and gymnasiums. At present, the practice of participating in stadiums investment and operation in PPP mode in our country is just beginning. Therefore, this article will...

By using the game theory analysis method, this paper respectively from the perspective of compensation subject and compensation object, research on ecological compensation the stakeholders of the government, coal enterprises and residents, and analyzes the ecological compensation strategy choice and...

Technology SMEs are of great significance for promoting the innovation and development of our country. This paper discusses the main factors restricting the innovation and development of SMEs through questionnaire survey, including lack of qualified personnel, lack of platform for innovation exchange,...

The issues of mutual recognition of credits, exchange of education, exchange of students, exchange of teachers and other issues on both sides of the Taiwan Straits have become the focus of experts and scholars and many students. This article will focus on the status quo and problems of the cooperation...