Advances in Economics, Business and Management Research

The article analyzes the strategy of socio-economic development of the Voronezh city, which is a typical Russian city with a million-plus population. The analysis made it possible to determine that the system of the city strategic planning has transformed from a fragmentary vision of the infrastructure...

The objectives of the research are to know the development of the principles of populist economics in a social policy to support the improvement of the welfare of cashew farmers and realize food security. Determination of research subjects with stratified random sampling. Data analysis techniques were...

This paper examines Indonesian academics perceptions on their psychological contract breaches (PCB) and the effects of PCB on their employment relationships and contributions toward the organizations. This is a qualitative exploratory study. In-depth interviews on 40 respondents in four public and private...

Innovation is the new engine driving China’s economic development. Tax preferences are an important means for the government to stimulate enterprises to innovate. In order to fully understand the research status of tax incentives and enterprise innovation at home and abroad, this paper firstly conducted...

Legitimacy theory considers that the company can be maintaining its existence by gaining legitimacy from stakeholders to comply with regulations and norms in the area of operation. This research aims to analyze the effect of tax aggressiveness, violation regulation of Financial Services Authority (FSA),...

Civil aviation flight delays disposal is always a tricky problem in the civil aviation. Analysis of the causes of passenger disturbance is of great significance to improve civil aviation service level and spot management capability in flight delay. Taking Shenzhen airport as an example, the 2016-2017...

A comprehensive analysis of financial statements can help its users to understand the production and operation situations and development prospects of enterprises thoroughly and accurately in order to make scientific and rational resolutions. This research employs the Harvard Analytical Framework to...

The purpose of this study is to examine the relationship between between hedonic shopping motivation, online store beliefs, sales promotion and impulse buying online of fashion products. A total of 151 questionnaires were collected to test with multiple regression analysis. The study sample includes...

This study aims to investigate the effect of Integrated Reporting () on the relevance of accounting information: evidence from ASIA. By conducting regression analysis on 195 firm-years from listed companies on The International Integrated Reporting Council between 3 years. is measured by coverage ration...

This paper reviews the structure of scientific research in Accounting in the USSR in the post war period. The analysis is performed on the basis of materials of the Leningrad Club of Accountants (1946-1991). All results of all scientific research done in Saint Petersburg happened to be concentrated in...

Risk consciousness is an important content of Deng Xiaoping's theory of developing socialism with Chinese characteristics. In the face of difficulties and risks, Deng Xiaoping always takes "dare" as the first word, and with the courage of the revolutionist, it is the essence of Deng Xiaoping's risk awareness...

With the development of science technology and social economy, green sustainable innovation has become an important power to promote rapid economic development. The regional green sustainable innovation efficiency is different because our country regional economic level and industry structure are different....

In this study, the influence of three factors of Corporate Social Responsibility (CSR), Ecological aspect, Voluntarism, and Social aspect on soft results, that is, on Intangible project benefits in project-based companies in Serbia has been examined. For this purpose, the conceptual model with three...

A new stage of society development is closely connected with digital information processing and use. Digital economics influences all spheres of social relations in the world, including Russia. The authors of the article present the latest results concerning digital economics spread in different countries,...

The current era of globalization is marked by the rapid development of technology. The presence of technology has given a new nuance to human life that touches all aspects of life. The development of technology makes it easy for people to carry out activities to meet their needs and interact with other...

The purpose of this study was determine the effect of taxpayer’s compliance, tax socialization and increase untaxable income on personal income tax. This study used secondary data and quantitative research methods. The population in this study amounted to 48 (The data are retrieved per month from January-December...

In recent years, the concept and technology of big data has attracted the attention of industry, academia and government departments. As an important base of scientific research and innovation in China, the level of scientific research management has a great impact on the development of university innovation....

The purpose of this study is to design a learning model with practice approach to increase the level of students’ entrepreneurial characteristics. The research sample included students interested in entrepreneurship, from the departments of Accounting, Electrical Engineering and Business Administration...

The article is devoted to the issues of rural settlements sustainable development. It is shown that the key task of ensuring the sustainable development of such settlements is creation of effective monitoring systems. A review of existing studies on sustainable development of territories is given. It...

Municipalities plays a special role in the development of the region territory of the Russian Federation, improving the quality of life. The development of municipalities in any region depends on changes in its socio-economic indicators. This article is devoted to research using various methods of socio-economic...

In today’s digitalized era, the adoption of Industry 4.0 technology pillars can boost businesses by enhancing organizational performance. As one of the crucial pillars, big data potentially has been receiving heightened interests from academics and practitioners. Big Data Analytics (BDA) is viewed as...

This study focuses on the transfer pricing disputes analysis of PT ABX in Fiscal Year 2016. The transfer pricing dispute of PT ABX is a dispute on adjustments made by PT ABX that is not recognized by the Tax Examiner (DGT) in terms of increasing the level of comparability with the Comparable Company...

This thesis examines the internal and external factors of return on mutual funds, fixed income mutual funds. The sample used is stock mutual funds and fixed income mutual funds listed on the Indonesia Stock Exchange and actively traded from January 2013 to December 2017. The number of mutual funds that...

Economic poverty among older people in urban and rural China is examined with applying different poverty lines for three distinct dimensions. With data from a large representative survey in China in 2015, this paper finds the absolute economic poverty incidence is only 0.6% among Chinese urban elders,...

This study aims to examine the effect of firm size, firm age, solvency ratio, interest rate and growth rate on the performance of stock returns on manufacturing companies. Research data uses financial statements of manufacturing companies listed in Indonesia Stock Exchange as many as 77 companies as...

This article reveals the differences and significance of pathological, physiological, simple, cumulative and abnormal affect; identifies the features of such states as emotional stress, frustration, emotional arousal and emotional tension. It’s formed conclusions about emotional states and their implications...

The rapid development of Internet technology highlights the characteristics of the era of digital economy. The application of digital technology in enterprise human resource management is nothing new. With enterprise human resources as research object and the digital economy era as research background,...

Tourism villages have enormous potential in supporting poverty alleviation programs in the community, especially in areas that are difficult to reach by conventional tourism. A tourist village will be able to run well when getting support from relevant stakeholders, both internal and external stakeholders...

In the era of growing digital economy education plays a crucial role in training qualified specialists having and demonstrating digital competencies needed on the labor market for a dynamically developing business. In order to develop mechanisms for optimizing the management of educational processes...

Inconsistencies in the findings of past literature on the relationship between quality management practices and sustainable performance have provoked the essence of this study. This has prompted further evaluation of the effects of critical quality management variables to explain the relationships’ nature...

This research aims to contribute to the literature and conceptual model of the influence of work motivation and transformational leadership on employee performance, with job satisfaction as a mediating variable. This type of research is quantitative research with a survey method. The number of samples...

In 2019, the new coronavirus broke out in Wuhan, China. Many people have died from the virus, and while confirmed cases have spread rapidly, the world economy has been hit hard. Because of the COVID-19 pandemic, people’s Daily lives and eating habits have been greatly affected, people are going out less...

This paper takes the international dry bulk freight, international crude oil market and China iron ore futures import price from January 2010 to March 2023 as the research objects, and verifies and studies the relationship among them from the perspective of price spillover and fluctuation spillover....

This study delves into the effect of financial literacy on older adults’ financial fraud exposure, and then investigates how social capital moderates this relationship. This study utilized quantitative survey data from the Wenjuanxing platform, collecting 184 valid samples primarily from Jiangsu Province...

Semeru Mount is one of the active volcanoes in Indonesia. Semeru had more than three big eruptions between December 2022 to February 2023. Residents living around Mount Semeru need a special application to support monitoring the condition of their area that can be accessed to get real-time information...

This paper analyzes systemic vulnerabilities in stablecoins through a comparative event study of the May 2022 TerraUSD (UST) collapse and the March 2023 USDC–Silicon Valley Bank (SVB) de-pegging. Peg deviation, trading volume, and volatility measures are combined with DeFi total value locked (TVL) and...

Based on the background of the sharing economy, the shared portable chargers industry has developed rapidly in China in recent years. This paper summarizes the development trend of the industry and objectively analyzes the advantages and disadvantages of the current development of the shared portable...

The degree of openness of China’s capital market has deepened continuously over the course of more than four decades of reform and opening up. The Chinese market environment has gradually converged with international markets, and numerous new concepts and ideas have been reshaping the domestic market...

In the investment market, investors face various risks every day. However, rare investors fully understand how to diversify by DCF methods and duration methods. Everyone is risk-averse, in order to reduce the risk, investors need to diversify their portfolio, in which bonds is a hully important part....

Parasitic infections pose a significant existing challenge in the world, particularly in economically poorer regions, where malnutrition goes hand in hand. Nutritional intervention is emerging as a more promising approach to improving host immunity with the goal of preventing or reducing harm from parasitic...

Unemployment is a significant problem that has a serious impact on developing countries, one of which is Indonesia. The solution that can be used to reduce the unemployment rate and increase people’s welfare is to increase the number of jobs by opening entrepreneurship. The target of the research can...

The port is no longer a docking point for ships, but a multi-functional platform for sorting, warehousing, transportation and distribution due to the wide application of e-commerce logistics platforms. The continuous functioning and the efficiency have to be paid large attention to, which can promote...

This study examines two central issues: the representation of women in the Provincial Parliament (DPRD) of the Bangka Belitung Islands for the 2024–2029 period, and the transformation of their leadership in addressing developmental demands in the era of Society 5.0. The findings indicate that women’s...

Trade frictions between China and the U.S. are still escalating in 2020, and the oil industry’s capacity is in a deep recession. China National Offshore Oil Corporation was influenced by both backgrounds. Therefore, we want to analyze the company’s prospects and advise investors. We analyze the company’s...

Southwest of China is famous for its long borders, natural diversity and rich minority cultural resources, so the region has to deep on the resources and traits to develop itself in order to make rural revitalization come true. Minority’s handicraft resources are very rich and can be devided into the...

Additional education provides expanding career opportunities and a variety of professional prospects. The professional retraining program “Translator in the field of professional communication” developed and implemented at the Siberian State University of Science and Technology named after Academician...

The research examines the link between financial performance and sustainable practices reflected by ESG (Environmental, Social, and Governance) scores in select Indian companies. We employ a sample of thirty companies with the highest ESG scores from the Nifty 100 ESG index, and examine how their financial...

This study explores how frontline employee engagement helps consumers forgive after service failures in service firms. A systematic literature review was conducted using the PRISMA framework, covering 52 peer-reviewed articles published between 2020 and 2025 from the Scopus and Web of Science databases....

This study investigates the development of Innovation Capability, including defining innovation capability and determinant factors of its development in logistic firms. The systematic literature review on the topic has evolved exponentially during the last decades. However, the divergence of the research...

This paper presents the marketing green concept that drives the construction market towards sustainability. Due to the global energy crisis, climate change, and other environmental degradations, green products are gaining appeal and acceptance, revealing the twenty-first century’s forthcoming concerns....

The university’s culture acts as an internal force to help the university in breakthrough and sustainable development. Very few researches on the organizational culture of higher education institutions in Vietnam. This research aims to identify the overall picture of the organizational culture of higher...

This research discussion aims to analyze the marketing mix and health protocol for overnight decision (case study at Excelton Hotel Palembang). The hope that this study will provide hotel owners at Excelton Hotel Palembang hotel especially in taking appropriate marketing policies and strategies during...

Social security is the right of citizens, including workers. However, in reality not all workers are touched in Indonesia’s social security program. This paper will explain why the social security program has not been successful for participatory workers in Indonesia. This research approach uses a desk...

Technological developments have shifted the traditional financial system to digitalization by bringing joy and convenience to some parties. P2P lending comes with that excitement to debtors who do not qualify for bank lending. For this reason, this study aims to analyze the relationship of P2P lending...

During the “15th Five-Year Plan” period, the development of state-owned enterprises faces a more complex and changeable internal and external environment. The State-owned Assets Supervision and Administration Commission (SASAC) continues to optimize the planning management system of state-owned enterprises,...

Indoor real-time location system (RTLS) has attracted more and more attention due to the growing demands on location-based services (LBSs). Many localization algorithms have been developed, but most of them are either expensive to implement or suffering from low accuracy because of various impacts, e.g....

Several vitreoretinal surgical robots have been developed for specific tasks. However, there is no complete methodology for analysing customer requirements in the initial design. This paper focused on customer requirements for a vitreoretinal surgical robot and analysed the degree of importance for each...

In Indonesia, awareness of considering disaster risks in each developmental process should be made more efficient and effective based on the country's position which is prone to various disasters. This study presented analysis on disaster management in Padang City, West Sumatera Province, Indonesia,...

Rural tourism is an important part of China's tourism industry, and the amount of the tourists accounted for 1/3 of the total tourist reception. The coming era of the "Internet Plus" brought great changes to the rural tourism consumption, industrial development and enterprise management. Therefore, the...

This application of information system based on ontology knowledge model for the project risk management can effectively help the knowledge transfer and share with knowledge. On the basic of the research on relationship of knowledge model with knowledge ontology, the knowledge model sets up defined by...

The cultivation of high-quality talents of innovative spirit and innovation ability is not only an important issue that significant to theory study and practice exploration, but it is also an knotty problem need to be solved when college promotes the development of postgraduate. In this paper, we present...

The achievement of the target of fulfilling drinking water needs in Indonesia is not easily met. One of the main problems is the financing of PDAM infrastructure development. Many infrastructure financing models have offered, but not necessarily in accordance with the conditions of the company. The developed...

Since the beginning of the 21st century, the national environmental protection strategies of various countries have begun to undergo a new turning point. The global green furniture industry restructuring has seen a new green strategic trend, which is to rationalize the utilization of furniture raw materials...

To analyze the effect of clinical nursing pathway in nursing care of patients with diabetes mellitus after health education and nursing intervention.Methods: 100 cases of patients with diabetes mellitus were chosen as the study object in our hospital from January 2017 to October 2018. It is randomly...

The article studies and analyzes some theory and methods to increase competitiveness and investment attractiveness of a boundary region, systematizes the research results depicting the actual image of Smolensk region as a strategically important border region. The article further reveals the factors...

Malang Regency as an Implementer regency of regional autonomy is comprehensively authorized along with the provision of rights and obligations to administer its autonomy. One of the tangible authorization forms of the aforementioned regional autonomy is the regional financial administration as well as...

The article focuses on solving the problem of sustainable development of regions based on the application of artificial intelligence (AI). In the condition of transition to digital economy, the use of the innovation vector is of special significance, e.g. the sustainable development of regions based...

The purpose of this research is to find out the relationship between performance improvement through employee empowerment which is influenced by leadership and organizational culture factors in PT PLN Unit Induk Pengembangan Jawa Bagian Barat (UIP JBB). This study used the questionnaire method with respondents...

Poverty in East Java which is the highest in Indonesia with the number of poor people in the village more than in the city. This study aim to find out the efficiency of micro-enterprises in the agricultural sector who received Kredit Usaha Rakyat (KUR) and Commercial Credit (KK) and how the influence...

The article contains the basic concepts that characterize the term Industry 4.0, presents the research results of leading analytical agencies, presents a comparative description of the traditional approach and flexible management methods, analyzes the “digital” trade balance of European countries, presents...

Based uponsocial information processing theory and organizational communication theory, the present research examined how leader communication strategy, as measured by leader motivating language, influenced employees’ task and contextual performance from a process mechanism of feedback quality. The research...

public participation in local budgets is the inevitable requirement of governance-based budget. The exploration of public participation budget has accumulated some experience, but also should strengthen the legal support, improve the public participation ability and effective response mechanism construction.

Ceramics are one of the oldest and most common decorative works of art, and the ceramics are usually made of heat and hardened clay. Since the 14th century Chinese ceramics have been widely exported to Europe, the European production process and quality had a profound impact. Innovative design of daily...

Unprecedented developments in information and communication technology have influenced business activities worldwide known as e-business. From this point, the use of mobile technology for mobile phone devices has transformed the way people to use phones profoundly. These devices are equipped with functionalities...

This research aims to analyze the market reaction to the announcement of the acquisition of share prices due to the announcement event Indonesia’s debt rating of Investment Grade Indonesia. This study used comparative descriptive research design. The sample used in this study was 41 companies included...

The basic course of computer application is a very important course for the students of computer application, and it is also a public course. After the students have mastered the basic course of computer application, the students can develop the computer application ability. Through the basic course...

In the continuous development of society and the continuous innovation of science and technology, it is obvious that the development of e-commerce is really rapid, but its development, at the same time, has led to the development of many industries, but also brought a lot of challenges. Under its leadership,...

Microcredit is one of the microfinance services of Microfinance Institutions, which is believed to be an effective tool to alleviate poverty through the use of loans by establishing micro, small and medium enterprises. With the existing effort, people are expected to earn income so that they can meet...

this article examines and analyses the subject, object and causes of social conflicts as conditions for an effective management. This study will pay attention to the theoretical and methodological approach of protest activity in order to clarify and complement the existing conceptual apparatus of modern...

Enterprises’ cost and earnings management are important links for the smooth operation of enterprises. Research on earnings management and cost stickiness can help improve corporate governance and reduce managers’ cost-management behavior based on their own interests. This paper analyzes the impact of...

The roles of women have been more recognized as vital within organizations or companies. Companies that have more women in managerial positions have been able to handle risks more effectively; to do better in managing relationship with customers, employees, shareholders and local communities. However,...

The implementation of spatial planning aims to realize a safe, comfortable, productive and sustainable space. However, its implementation in the regions still faces serious challenges as it is shown by various problems reflecting that the quality of our living space is still far from the goals of spatial...

Internet usage is growing rapidly. The internet has become an important part in business transactions. Millennial consumers, who have since been born “familiar” with the internet, have made ecommerce their favorite activity. Bukalapak as one of the ecommerce has many consumers from this millennial generation....

This research aims. This study intends to describe and interpret triple bottom line practices from the perspective of local wisdom with the theme of the painting of Damar Kurung. The research methods. This study is qualitative research with ethnographic approaches. Ethnography is a building of knowledge...

This study aims to examine the effect of financial performance and corporate governance mechanisms on financial distress. The financial performance used in this study was liquidity, leverage, activity, and profitability, while the corporate governance mechanism used the Board of Directors and Audit Committee....

This study aims to provide a scientific method for private investors to invest in the construction of hydrogen refueling stations with the support of government subsidies. Firstly, the Gradient Boosting Decision Tree (GBDT) model was used to predict the future sales of hydrogen fuel vehicles in different...

This study aims to determine the effect of the co-creation approach on businesses in the Wholesale Carrier Service market, focusing on Network and Infrastructure in Indonesia. This research uses a quantitative causality research design with the sample is 46 Wholesale Carrier Service industry with the...

As consumers become more eco-conscious, manufacturers are investing in green production. Yet, the launch of retailer’s private label threatens their market. This raises questions, such as how manufacturers should modify their brand’s green level in response, and whether retailers should outsource production...

Traditional food globalization offers a rare chance for culinary diversity to be globally shared and appreciated. Indonesia has various types of delicious traditional food, including Serabi, a traditional-small-sized Indonesian pancake. However, the primary use of coconut milk as a key ingredient has...

Organizational behavior is one of the key points to running a business that can make the operation more effective because it studies human behavior and how people interact with the organization itself. The massive spread of the COVID-19 pandemic has influenced all business industries, and it’s also impacting...

The current Chinese alcohol market has been paid more and more attention because of the growing youth population and surging disposable incomes. Kweichow Moutai is one of the most powerful Baijiu brands in China, which occurs in more than 60% of China’s Baijiu market. Exploring and evaluating the factors...

With the deepening involvement of public in social governance, public participation in the process of urban public space renewal has become an inevitable trend. In view of the phenomenon that the users of functional complex urban public space are diversified and the demand for renewal is different, either...

Companies today are not only focused on increasing profits but also must pay attention to environmental aspects when carrying out their activities, especially for state-owned companies in Indonesia that represent government-owned businesses. The purpose of this study is to analyze the effect of environmental...

This study to examine the business ecosystem model of Pesantren Sidogiri as a foundation for pesantren economic self-reliance and to identify lessons that can be adopted by pesantren in Jember to strengthen their role in local economic development. Using a qualitative case study approach, data were collected...

Environmental degradation has become an important concern in this era. It is a major threat to human survival which includes climate change, pollution, habitat destruction, and the destruction of nature. The use of plastic has a huge impact on environmental damage. Indonesia itself has been facing problems...

Increasing effective financial behavior is the main goal that must be achieved for the millennial generation in Indonesia. This study aims to investigate important information from various studies discussing the financial behavior of the millennial generation in Indonesia. This study uses a systematic...

Competitive strategy determines the path for achieving sustainable innovation. This study, from the perspective of resource allocation, empirically explores the impact of differentiation strategy on sustainable innovation. The results reveal an “inverted U-shaped” relationship between differentiation...

With the digitization of the global economy and the development of social media, the financial performance of Meta Platforms, Inc. (formerly Facebook), as a global leader in the social media industry, has been the focus of attention in the capital markets. Based on the financial statements of Meta Company...

Land degradation research is considered as a global problem. To assess land degradation, it is necessary to assess the potential for land degradation and actual status of land degradation. Based on the global land degradation assessment (GLASOD)guidelines for the development of indicators and techniques...

In order to explore the main driving factors of housing prices in China, we used the data of housing prices in China's 116 cities, and analyzed the impact of 3 factors including housing demand, supply and cost on housing prices based on the method of Gray Relational Degree. The results show that: The...