Advances in Economics, Business and Management Research

The development of digital economy provides a new “opportunity” for international tax avoidance by digital enterprises, but the existence of a large number of international tax avoidance behaviors not only causes serious tax loss of the host country, but also poses a serious challenge to the principle...

The purpose of this study was to determine whether Micro, Small, and Medium-Sized Enterprises (MSMEs) in the financial technology (Fintech) sector would be interested in implementing peer-to-peer (P2P) financing. Perceived utility, perceived usability, attitudes, and trust were the criteria employed...

In China, the integration of digital technology and finance has gradually formed a digital supply mode of inclusive finance, which alleviates the financing limitations of small and medium-sized businesses to a certain extent and is significant for enterprise innovation activities that need financial...

In the age of the knowledge economy, human resources have an increasing influence on enterprises and even economic and social development. Whether an enterprise's structure is reasonable and its activities are effective is not how many highly educated and professional talents the enterprise must...

This paper conducted a damage investigation on the micro epicenter of the Yangbi Ms6.4 earthquake on May 21, 2021. Based on the observation data of mobile observation topographic array, the influence of topographic effect on ground motion characteristics is analyzed. It is found that if the seismic wave...

The economic globalization of labor protection has caused the change of labor rights in international trade, some irresponsible international investment has brought harm to the rights and interests of international labor, and some workers all over the world are subject to different degrees of infringement...

With the development of the Internet, consumers have been more and more involved in the process of co-creating value. However, the research on the supply chain involves little. This paper introduces the efforts of consumers and retailers, based on Stackelberg game Model, the supply chain profit model...

This research is conducted to answer two questions research, namely (1) how the influencing attribute does table of city attractiveness on a city brand love (2) How does the influence of city brand love on tourist behavior (visiting back and positive word of mouth This research examines 162 tourists...

The service trade of international education is a profound reflection of the strength of competitiveness a nation's education has. Since China's accession to WTO, domestic education industry gradually started to present itself to the service trading market. Education service trade has greatly evolved...

To increase state revenues, it needs public awareness to perform its obligations to pay taxes. Currently, tax revenue in Indonesia is low. It takes a special effort to raise awareness of taxpayers, one of them by doing socialization. Socialization strategy conducted by the tax office is done by using...

Poverty is a complex problem that is faced by all governments in the world. It was influenced by several factors that are interrelated with each other. These factors include the level of income, education, health, access to goods and services, geographic location, gender and environmental conditions....

Analyze the deficiencies of the current entrepreneurship education; Based on the empirical research on entrepreneurship education class in Chongqing Technology and Business University, reforms of entrepreneurship educational models of experimental class, such as teaching design and operational management...

In this paper, we provide a totally new opinion about the relationship between Gini Coefficient and Population Structure. We use the data from the paper of Ravi Kanbur and Xiaobo Zhang (2005) and from the website of China National Bureau of Statistics. By means of econometrics, we find that Gini coefficient...

This study aims to find out how the influence of customer’s perception (parents about early childhood education (PAUD)) to the interest of buying (sending their children to the PAUD). This research was conducted in Pisangan Timur, East Jakarta. Parent’s perception as exogenous variables, measured by...

The article deals with the the macro-region of the Greater Mediterranean (Mediterranean and Black Sea region), its place and role in international relations. The author gives a description of the concept of the «Great Mediterranean». The article examines the new trends in the development of international...

Business organizations enter an environment that is very difficult to predict. Improving employee behavior in innovation and the performance of the organization for creating competitive advantages is very urgent for the sustainability business organization. Workplace spirituality and perceived organizational...

The role of woman in the field of entrepreneurship increases rapidly because, in this era of openness, the opportunities for females are widely open. By means of females, participating in economic activities provide a good condition for the Indonesian economy. The purpose of this research is to create...

The May Fourth Movement is a great revolutionary movement in the history of modern China and also an important mark of youths standing on the historical stage. This thorough anti-imperialist and anti-feudal patriotic movement not only liberated Chinese people's thoughts, but also changed China's history....

This article aims at studying the needs of learning materials for the teaching of hotel accounting that meet the requirements of the graduate users. The development of the materials in this teaching is needed in order the graduates can adjust themselves and can be accepted in the world of work....

This article discloses the features of the definition, composition, recognition and initial assessment of fixed assets in Russia in accordance with domestic and international financial reporting standards and in China. The main goal of the work is to compare domestic and foreign methods of reflection...

We use panel data over 1994-2013 to estimate the determinants of educational attainment of Russian children aged of 30-65. We found that children’s educational achievements are strongly affected by fathers’ educational attainment. The pattern of the intergenerational education mobility depends on gender...

International taxation management is an important part of global economic governance. Under the background of “Internet +”, governments should size this opportunity, take the tax evasion issue as the guide, seize the “Internet +” technology dividend, and continuously improve the tax collection and management...

Management as a science used in organizational operations, especially in the human resources management. Through management, the goals of the organization are planned, organized, actuated and controlled so the results are expected to meet expectations. In practice, humans as the subject as well as the...

The best way to carry out the ideological education of the students in the higher vocational colleges is the ideological and political class in the higher vocational colleges, and the ideological and political education of the students can be used to promote the ideological and political education of...

Theory of reasoned action is a theory that explain and predict intention behavior. Previous study reveals that trust in the community of seller mediates the relationship between PEES and intention to purchase. Other research reveals that in e-commerce, trust can be seen not only trust in the community...

The international construction industry is one of the most strategic sector driving the global economy. To make construction industry organizations, groups and project teams more efficient and effective, it is imperative to understand the role that culture plays within them. Hence, this study aims to...

The purpose of this study is to to examine the effect of work life balance on employee job satisfaction and mediating effect of career development between work life balance and job satisfaction at PT. Telkom Indonesia (Persero) Bengkulu Area. Data is collected using primary source, and collected through...

This paper investigates the effect of labour characteristics i.e. income, living in main islands, living in urban/rural areas and migration status on inter-sectoral labour mobility in Indonesia. We employ the sample of National Labour Force Survey (Sakernas) data which cover 8,869 workers who changed...

This study analyzes the influence of board nationality, diversity, gender, and educational background as independent and dependent variables on stock returns. Two control variables were used namely, the audit quality and company age, with secondary data obtained in the form of financial statements and...

The purpose of the work is a complex analysis of the ethical component of the digitalization process in Germany and Russia. As a result of the study, the following tasks were solved: the German economic model for the development of a digital society was presented and explained in the framework of the...

The article analyzes the trends of the modern world, which involve changes in the concepts of economic development of modern society. Such changes require the adaptation of management decisions to new business conditions. In this regard, the need to find new management methods in enterprises that will...

IASB conceptual framework acts as a practical tool and assistance when developing IFRS. By probing into the degree to which IASB conceptual framework meets the given definition of fairness, it can be concluded that with an adequate recognition of users and their requirements, conceptual framework generally...

In the era of digital technology that continues to develop, the world is moving towards transactions with a very positive approach. Over the last two decades, digitization has revolutionized not only consumer marketing but also industrial marketing. The effect of digital marketing communication on product...

In 2007 and 2008, a wave of financial crises swept across the globe. The crisis exposed the low liquidity of capital and the inadequacy of the regulatory system under the Basel II. In order to ensure the stability of the international financial environment, the Basel Committee on Banking Supervision...

This study is to analyze the effect of wage level, level of education, age, sex, status of marital, and employment sector on the employment opportunities to migrate commuters in the city of Padang. The population in this study were all laborers in the city of Padang as many as 701 people. Data analysis...

In 2006, “private placement” was officially recognized by China Securities Regulatory Commission. Private placement is favored by listed companies because of its low cost and simple operation, and has become the preferred way of equity refinancing. However, this way also provides a channel for the large...

The company’s current value is not only determined by tangible assets. The ability of intangible assets in increasing company value today is very interesting to be studied. Intellectual Capital is an intangible asset in the form of knowledge, talents, skills, information, networking that can be managed...

Virtual hotel operators have a growing trend in Indonesia during recent years. Two of its main causes is the rise of “budget travelling” and the incentive by the central government to promote tourism industry. Unfortunately, the study of virtual hotel operator itself is still uncommon. The purpose of...

The purpose of this research is to identify whether SG&A costs are sticky and analyze whether earning management practices can reduce the level of stickiness costs. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2018....

This study aims to examine the role of consumer impulsiveness variables in predicting impulse buying behavior of male shoppers in retail setting. Data were collected by survey through questionnaires involving 185 male shoppers by using accidental sampling techniques. Further, the data is processed and...

The aim of the study is to analyze the risk of management at Ternaknesia Farm Innovation as a Fintech. This study uses a qualitative approach with the case study method. This research uses purposive and snowballs sampling to collect data using direct interviews, documentation, and observation. The unit...

The hospitality industry has undergone a transformation with the aggressive marketing and presence by online travel agencies (OTAs). This paper examines the influence of OTA partnerships on home stay operations in Lake Region of Nainital, Uttarakhand. The surveys have been done with questionnaire as...

Malaysian government has given a very high importance in developing the knowledge and skills among public service officers who are knowledge workers since human capital has been the key towards high performance achievement. However, there are many issues on unsatisfactory performance in public sector...

The pandemic has led to increased penetration in the digitalization sector, one of which is online shopping. The increase in online shopping activities poses challenges for businesses serving consumers, especially customer service. In this situation, chatbots can be a solution to provide better service...

As China’s economy enters the new normal of development, the impact of innovation on the economy has become more and more significant, and companies have gradually realized the importance of innovation. In recent years, the government has issued a number of preferential tax policies for macro-control...

This article provides an in-depth analysis of Tesla’s strategic positioning as a leader in the electric vehicle and renewable energy industries. A comprehensive analysis of Tesla’s sustainable growth was conducted through SWOT analysis (strengths, weaknesses, opportunities, and threats). The research...

The study aims to investigate whether governance and compliance in term of sharia affect the financial statement quality of Islamic banking in Indonesia using the AAOIDI Index standard remodelling as disclosure in Islamic banking financial statement. The sample of this study used 14 Islamic banks in...

Taking the listed companies in the carbon trading pilot zone from 2011 to 2020 as the research sample, this paper explore the impact of CET system on corporate total factor productivity. The results show that the ETS effectively increases the total factor productivity of firms. Government efficiency...

This essay reflected and compared the business performance of two dairy companies in China within the past few years. According to the increasing focus of the public on the intake of nutrients, the dairy industry has been greatly affected. Due to the business property of Yili and Mengniu, there is a...

The taxation issues raised in the G20 presidency are very important to be reviewed, due to the relevance of the economic conditions that are transforming digitally, the existence of global consensus in the form of pillar 1 and pillar 2, as well as other international taxation issues. This research uses...

The research and development of geological survey technology in the modern era encompasses crucial domains, including unmanned aerial vehicles (UAVs) and remote sensing technology, geophysical exploration techniques, remote sensing geochemical technology, digital geological survey methods, high-performance...

This study examined how entrepreneurship education and e-commerce affected students at the Universitas Negeri Malang's Faculty of Economics' ability to overcome adversity. The population in this study comprises Universitas Negeri Malang students who have taken entrepreneurial courses and are...

In the wake of the COVID-19 pandemic, which began in 2020-2021, the capital structures of companies underwent significant changes due to the decline in the macroeconomic environment, the restriction of company operational activities, and, in some cases, the cessation of operations altogether. As a result,...

Tanjung Emas Semarang Harbor is a coastal area in the city of Semarang which is a productive area and has potential resources for the country’s development in the economic sector. High activity in Tanjung Emas waters can reduce sea water quality. Activities that can pollute Tanjung Emas waters come from...

The company’s performance has always been the most important fundamental information as the basis for rational decision making by stakeholders. This study aims to examine the short and medium-term impacts of corporate action. The data selected as a sample are 10 companies listed in IDX from 2010 to 2016...

In recent years, Taiwan's industry-university cooperation in technical and vocational education has developed rapidly. The government departments to establish a system of cooperation window and the direction and outcome of the development of university-industry collaboration led by the government.All...

In the current era of big data, the general value chain of traditional supply-oriented business models are gradually dying out, the use of big data to establish or improve demand-driven business models are maturing. In this paper, Coca-Cola, for example, analysis of business model innovation method of...

Teachers and educational policy makers with interest in the children's welfare are in position to lay strong foundation for sustainable living in world crises, nowadays. To do this, teachers in Sanggar Flamboyan Muharto Malang City have been developing Eco Life Skills Learning Programme for primary age...

Whether the identity of the team's insiders is recognized is an important factor that affects the behavior of employees and the performance of the staff, but the research on the impact of insider's cognition on performance is lacking. This paper explores the relationship between Perceived Insider Status,...

Tourism has been defined as national economic strategic leading industry. National entertainment industry is also becoming a new economic growth-point. The syncretism between tourism and other industries is enhanced and new formats emerged continuously. The market requirement in tourism appeared to be...

Conventional momentum strategies tend to focus on high beta, small-cap stocks, and the risk exposure of the Fama-French factors is higher than common stocks. So in recent years, some literatures,like Blitz D, Huij J, Martens M.1,have pointed out that the Conventional momentum strategy will have a loss...

According to the behavior characteristics of managers of state owned enterprises, starting from the perspective of utility maximization and based on principal-agent game analysis, this paper establish a new state-owned enterprise managers corruption and internal supervisor behavior model, for the first...

This paper is aimed at the definition and description of the process of green purchasing and its application in companies. Green purchasing represents a purchase of environmentally friendly products and services and includes the selection of contractors and the setting of environmental requirements in...

The results of the research of professional objectives of future STEM specialists are presented. The initial stage of professional identification of students mastering STEM programs is considered. Factors of choice of STEM profession, strategy of increase of competitiveness, features of professional...

In the comic creation of story type, the composition and combination of comic lens have a unique form for language expression. As the most important form of expression of comic picture and narration, comic sub-mirror is the language conveyed by creator to his creative intention, and it is also the key...

The purpose of this study is to develop the principles for building a digital economy in developing countries. It is shown that the priority task of the socio-economic development of these countries is the creation of a digital economy. The features of the development of the digital economy are highlighted,...

In the current situation, the problem of economic efficiency increase of geological exploration aimed to identify and to explore mineral deposits, as well as to develop discovered deposits, remains acute. One way to solve this complex problem is to conduct geological and economic monitoring in regions...

China Time-honored Brand is a treasure of Chinese traditional culture, and it have received extensive social recognition because of their distinctive national characteristics and profound historical and cultural connotations. However, in recent years, the marketing status of some Time-honored Brand enterprises...

At present, the world economy is in uncertainty. One reason is that two economically large countries, the United States (US) and China are in conflict and beat the drums of trade war. This is indicated by the policy of US applying tariffs on a number of Chinese products, and then responded very quickly...

The article is devoted to the development of methodological approaches to the capitalization of resources of oil and gas fields in the subsoil. A new methodological approach to the capitalization of oil and gas resources has been developed that combines a differentiated accounting of investment characteristics,...

BPJS Ketenagakerjaan Branch Office Medan Belawan is a branch office that pays the highest occupational injury claim because it is in the area of Medan Industrial Estate. This study aims to analyze employee's work accident trend for policy making to BPJS Ketenagakerjaan participant in Medan Belawan branch....

The issue of income distribution is an important part of Marxist political economy. In recent years, with the continuous emergence of problems in the field of income distribution in China, the research on Marx’s income distribution theory has gradually increased. Based on the integration of data, this...

This paper analyses the business sustainability of on-grid mini hydropower plants. It helps to improve the implementation effectiveness of renewable energy in Indonesia. The sustainable business of on-grid mini hydropower plants is a key for increasing renewable portion and emission reduction. Twelve...

With other factors unchanged, an increase in the technical efficiency of the region leads to an increase in its GRP. However, the GRP trajectory is not necessarily interconnected with the trajectory of its technical efficiency. The hypothesis is tested that for groups of regions with a close structure...

In Russia, the demand for egg products is traditionally determined by the needs of the population, since eggs are included in the consumer basket. The article presents research on the dynamics of the Russian egg market, explores the volumes of eggs produced, and the share of imported products. The dynamics...

A big change can be occurred anytime and cannot be predicted. Every year, there will always be some markets that going through change, and organization must be ready to overcome this change for it to survive. The right processes is needed to help organizations face the market change. Therefore, transformation...

China’s mobile payment scale is in the forefront of the world. While the short-term inbound travel is growing, the advantages of mobile payment are not fully exploited. On the basis of comparing the different countries’ means of mobile payment, including the United States, this paper considers that short-term...

The paper examines the determining factors of intellectual capital disclosure (ICD) published by manufacturing companies in Indonesia. The results showed that the firm size and ownership structure contributed significantly but negatively to determine the degree of ICD. However, the finding shows that...

The purpose of this study is to identify coping strategy, religious coping, and cognitive distortion among single mothers. The samples of this study were a hundred respondents that selected from the communities of single mothers in Yogyakarta. Data collected with a set of questionnaires that consists...

Kampong is a social identity that is very important in aspects of human life, because there is the place all activities and the most micro interactions of human life are carried out. Today, in describing a problem or policy can not only rely on one party, it requires an interaction or cooperation in...

Green development in western China is a strategic requirement to meet the general trend of China’s economic development. From the perspective of green development level, this paper takes 12 provinces and cities in western China as the research object, and uses the improved entropy method to calculate...

Generation Z is the latest among the current living and working generations. They appreciate individuality and have their own personal style as a form of self-expression. Currently, they still have relatively low interest and purchase power on jewelry. Therefore, a jewelry that is able to be customized...

Responsibility, as a crucial notion in pursuing the SDGs, is an important theme on the education development agenda in business schools around the world. Our study focuses on responsibility as mindset instead of extensive knowledge base and assumes the development of shared understanding of responsibility...

One of important factors in determining the dividend distribution is how to measure dividend premium. Coming from Baker and Wurgler (1) & (2), it has been declared the catering theory dividend which states new perspectives for management which should take more attention regarding the demand of investors...

The article presents a methodology for assessing the acceptability of a hypothesis tested by a researcher based on statistical criteria applicable to the study results. The generally accepted criteria of reliability and power obtained by studying combinations of quantities of results recognised as true...

Research purpose: The objective of this study is to provide knowledge on the characteristics of Emissions Trading Systems (ETS) in Europe, China, and Asian countries through bibliometric analysis. We also try to analyze the countries’ experiences to make suggestions for Vietnam in implementing...

This study aims to examine the long-term and short-term relationship between international economic variables and Singapore’s foreign direct investment in Indonesia. This study uses a quarterly time from 2006 to 2020, using the Error Correction Model (ECM) analysis. There are three important findings...

This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this...

In the process of urbanization, a large number of agricultural migrants have entered the emerging urban business, promoting a rapid transformation of the urban and rural class structure in China. With the arrival of economic downward pressure, class interactions have taken on new characteristics, causing...

With short videos becoming one of the main subjects of social media, how to promote user engagement in social media videos has become a widely discussed topic. This paper reveals a relationship between captioning and viewer comprehension, and the degree of input to the creator, and combines the two with...

Based on the Conservation of Resources theory, this study explores effective mechanisms that influence employee innovative behavior and job performance. Through empirical analysis of 304 valid questionnaire data collected, the results indicate that: (1) Job crafting has a significant positive impact...

In the 21st century, environmental issues have become a pressing concern. The pressure of climate, waste, and resource wastage has led many commercial companies, huge ones, to look after the environment and their business operations. However, the high cost of doing so has deterred some companies from...

Globalization and urbanization are accelerating, making large international airports critical drivers of urban growth. However, they have a considerable impact on the local economy, social structure, citizens’ lifestyles, and the environment. The expansion of China’s international airports, notably the...

The object of the present article are the new approaches to decision-making in management of social and economic systems. These new approaches have an aim to be more relevant to characteristics of modern economic life, such as volatility and high speed of metamorphosis. In the present exploration we...

This thesis aims to analyze and solve the problems faced by green public buildings in sustainable operation and management, and propose a series of comprehensive solutions. Firstly, the paper introduces the importance of green public buildings in the rapid development of urbanization in China as well...

Sustainable management stands at the forefront of global concerns for large enterprise conglomerates. Sustainable management demonstration projects provide a reference and viable path for the sustainable growth of large enterprises, effectively translating high-quality development imperatives into practical...

Indonesia’s manufacturing industry accounts about 20% of the country’s GDP, while the country has also an opportunity to capture a bigger share of global manufacturing activity. The major challenge is productivity. Thus, Indonesian manufacturing industry needs to step up its productivity through transformation...

Research purpose: The purpose of this study is to look into the contributing factors of the post-audit financial restatement of publicly listed companies in Vietnam. It focuses on the size of the company’s board of directors, the audited firm, and the total debt to total assets ratio, as well as whether...

This research is to analyze financial inclusion and its determinants in Indonesia. The data analysis technique in this study is panel data using the eviews 9 application. The time series data is for 5 years, namely from 2015 - 2019 while the cross section data is 33 provinces in Indonesia. The findings...

This paper analyzes the theoretical connotations and mechanisms related to the study of the impact of digital inclusive finance on rural revitalization in China, and empirically investigates the relationship between digital inclusive finance and rural revitalization by combining data at the prefecture-level...