Advances in Economics, Business and Management Research

The article considers the advantages of including estimates in the consolidated financial statements. The authors include the risk premium, the inflation rate, and the company’s credit position to the estimated indicators. These indicators play an important role in the overall assessment of the company’s...

Proliferation of local government increased substantially after the Law of Local Government No. 22 Year of 1999 and the Law Fiscal Balance No. 25 Year of 1999. The objective of proliferation is to provide public service closely to the community. Therefore, public welfare can be obtained faster. The number...

Smartphone is considered as a common trend in this globalization era. Everyone wishes to have his / her own smartphone as it is making everyone’s life easier. Today, there are four major domestic smartphone brands that dominate the smartphone segment in China, which are Huawei, Vivo, Oppo, and Xiaomi,...

In the current New Normal era, service activities are conducted online to reduce the risk of a wider spread of the COVID-19 virus. The DKI Jakarta Provincial Government has provided online-based services for regional taxpayers through a website and a mobile application. However, there are still several...

This study aims to examine the effect of ownership structure on dividend policy. The independent variable used in this study is the ownership structure which is divided into managerial stock ownership (MSO) and institutional stock ownership (INST). The dependent variable used is the dividend policy measured...

The global COVID-19 pandemic has brought the world to a standstill, and tourism has been the hardest hit from all major economic sectors. The United Nation World Tourism Organization (UNWTO) estimates that by 2020 the arrival of international tourists around the world could decrease drastically in all...

In this paper, the author talked about how large packaging companies can gain major market share with great profit and during this situation how can small packaging companies survive and prosper. In the main part in the passage, the author contrasted the price of different kinds of oil and the sales...

A deep exploration of the correlation analysis of energy consumption in economic industries and evaluation of carbon emission decoupling in Beijing-Tianjin-Hebei region can provide important reference for its government departments in decision-making to accelerate the formulation and improvement of energy...

Research purpose: The purpose of the article is to introduce some theoretical issues of digital transformation related to the development of digital libraries and propose measures such as evaluating library users, creating digital collections from endogenous and exogenous sources, upgrading digital...

The article focuses on the development process of the different types of auctions. Later the paper further discussed two types of auction: Dutch auction and English auction, and then compared the differences between Dutch auction and English auction to help people better apply these two types in reality....

With the vigorous development of a new generation of information technology and the diversification of social needs, the information lag and singleness of the traditional accounting system have become increasingly prominent, and it is difficult to meet the current economic and social development. We...

The educational activity of botanical gardens is one of the most promising areas of their development – it is in demand among representatives of various age and social groups; however, its motivational target, content and organisational aspects require qualitative modernisation. This work aims to determine...

This study explores the impact of craft-design collaborations on product innovation, particularly focusing on how these collaborations enhance creative synergy in project management. The problem addressed by the study is the lack of understanding regarding the mechanisms through which interdisciplinary...

This project aims to investigate how technopreneurship can foster a more inclusive digital economy, particularly within the higher education sector of rural Indonesia. With the increasing discourse surrounding the digital economy, technology-driven start-ups are playing a pivotal role in enhancing access...

This study aims to determine the impact of land area, labor, foreign direct investment (FDI), domestic direct investment (DDI) in the agriculture sector, and farmer's term of Trade (FTT) on the growth rate of Gross Domestic Regional Product (GDRP) of the agricultural sector. The sample was taken...

The purpose of this study to determine and examine the effect of public perceptions of the positive impact of sustainable tourism, the negative impact of unsustainable tourism, the perception overtourism on people’s life satisfaction. Data were collected from distributing questionnaires with techniques...

In the era of globalization, economic development necessitates adaptation to technological advancements and the enhancement of quality and capabilities, particularly towards digitalization. Furthermore, the COVID-19 pandemic has accelerated the demand for digital transformation and technology adoption,...

To establish a sustainable management evaluation index system for large-scale power grid enterprises with “four dimensions, 15 first level indicators, and 48 second level indicators” for the evaluation system in dynamic evaluation and feedback, and transform it into an evaluation system suitable for...

This study intends to evaluate the effects of multinational corporations (MNCs) on the social and economic aspects of the communities in Mimika Regency and Morowali Regency, Central Sulawesi Province, Indonesia. The study employs a mixed-methods approach with a case study design to explore and understand...

The development and application of a new generation of artificial intelligence technology equipment has accumulated a large amount of data, driving the fault prediction and health management (PHM) into the industrial big data era. Combined with the functional role, structural composition and working...

The development of local food processed businesses has been widely carried out in the Special Region of Yogyakarta, but not all are managed in groups. One of the groups that developed this industry is the Women Farmers Group (KWT) “An-Naba” in Sleman Regency. This group has received several awards in...

At present, the application of computer technology in teaching has very wide, use of computer technology and multimedia technology assisted teaching has become a clothing teachers in colleges is an important method of teaching. This article first summarizes the merits of the computer aided design, based...

For significant differences in plant morphology at different growth stage after tobacco transplanting, using single boom sprayer leads to poor disease and pest control. This paper designed a multifunctional sprayer, to conduct boom spray to seedling stage, and to conduct tunnel spray to maturity stage....

This paper attempts to analyze the impact of energy poverty in terms of heat energy on the level of social security of Polish households being a sample and an indicator of the level of energy security. The issue is presented in three aspects: - Attempt to explain the concept of energy poverty; - Factors...

Kampung Betawi village one tourist attraction in South Jakarta. The village Betawi setu Babakan still maintains and preserves Betawi culture. Types of cuisine are also vary and distinctive. The purpose of this study is to analyze community empowerment, identify the ecological and socio-economic conditions,...

The given paper presents the new method to assess the effectiveness of low-rise housing projects based on the public-private partnership principles. The basic indicators of low-rise housing project effectiveness were defined. The possible options for the mentioned projects implementation were considered....

Supposed the budgetary participation does not always have a linear effect on budgetary slack. This is because the factors asymmetry of information and self-esteem. The research aimed to find out whether information asymmetry and self esteem are able to moderate the effects of participatory budgeting...

The paper constructs an evolutionary game model of enterprise and public in the intervention of government, so as to discuss the strategy choice that is whether enterprise fulfills social responsibility or public conduct supervision. Through establishing replicated dynamic equation of the game between...

The objective of this research was to understand the purpose of the authorities, banking, and abuser of Micro, Small and Medium Enterprises (MSMEs). Business organizations, community leaders, in the building of SMEs development strategy. The research used Phenomenology method by understanding the perspectives...

This paper takes farmer loan for Rural Commercial Bank as an object of study, discusses the credit risk and its influence factors. Based on the survey data from Hubei Rural Commercial Bank, Probit model is applied to analyze these factors. The findings are showed as follows: There is a significant and...

Nowadays, the trade war started by USA is becoming the high topic in the world, and it is all clear that USA wants to depress the economy of China by it. It is great useful for making decision or making a choice to analyze economic development strategy based on SWOT, which means analyzing the strength,...

In order to adapt to national strategy of “mass entrepreneurship and innovation” and to cultivate high-tech skilled talents with capacity for entrepreneurship and innovation, higher vocational colleges should vigorously promote the entrepreneurship and innovation course construction integrating specialty...

This article is devoted to the discussion of the essence of the corporate social responsibility of the cluster, and to determination of the place of corporate social responsibility in the development of a regional cluster. Nowadays, the growing popularity of corporate social responsibility of the cluster...

Under the background that the country vigorously advocates ecological civilization and green economy, Heshan, as a resource-depleted city, is faced with severe challenges of resource exhaustion and harsh environment, leading that its economic transformation is difficult. Because the long-term extensive...

Based on the stakeholder theory and the prospect theory, our study investigates into the relationship between environmental investment and firm performance. Thus, using panel data of 255 GEM listed firms from 2011 to 2016,we show that there is no significant correlation between environmental investment...

With the development of our country's economic construction and the change of residents' consumption concept, the film market is getting more and more people's attention, and the industry competition is becoming more and more fierce. In the fierce competitive environment, the traditional marketing model...

In order to meet the call of the times of "mass entrepreneurship and mass innovation", in recent years, colleges and universities in our country have carried out a series of new attempts in the development of entrepreneurship education. However, under the background of the vigorous development of electronic...

The emergence of E-commerce is taking the world by storm and is growing rapidly in developed and some emerging economies. The purpose of the research was to assess the impact on sources of consumer trust on E-Commerce in Ghana. The study adopted primary data using 215 questionnaires for the survey and...

This article introduces the investment background of the Vientiane Saysettha Development Zone, reviews the construction history of it and analyzes in depth the success of the Vientiane Saysettha Development Zone positioning which will be taken as a reference for overseas investment of Chinese enterprises...

Taxes become the largest income or income sector for the country. Currently, around 77% of the Indonesian State Budget is financed from tax revenues. In Samarinda, there was a decreased level of tax compliance. As for the problem with this study is to find out whether ethics, tax audits and tax penalties...

Projects, project-oriented or project-driven companies have emerged as the most popular forms of temporary organizing in the last couple of decades. While marginalized in the past, people factor has appeared as one of the crucial factors of project success, and human resource management issues are consequently...

The economic behavior needs to be controlled, introduced and analyzed. And the main idea here is that it is reasonable. But, nevertheless, “off-screen” there is always a certain share of irrational human behavior. It forms a systematic deviation from rational behavior. And during the creation of business...

This study aims to determine the effect of electronic word of mouth, destination image, and tourist attraction on interest in visiting Kampung Naga tourism objects in Tasikmalaya Regency. The object of this research is tourists who have never visited Kampung Naga attractions. The study sample consisted...

Computer technology plays a very important role for the development of institutions of modern society. The study is dedicated to finding the best way to measure the impact of electronic control on macroeconomic indicators. The methodology used is similar to the methodology for constructing the Cobb-Douglas...

Political trust is the embodiment of a country’s ruling level. From the micro psychological perspective of the audience’s political trust in policy implementation, the research systematically puts forward and empirically verifies the hypothesis of the relationship between policy implementation performance...

The article presents the assessment with the justification of the economic efficiency of the dairy farms in the conditions of an agricultural holding, which has a technologically interconnected mechanism connecting the production, processing, and sale of raw milk and dairy products. A model of structural...

This research is intended to develop model that is able to map the most related and affecting factors to the decline of Indonesian coffee export market share. This research used a quantitative approach based on time-series data. The analysis using time series techniques included variables that represented...

China has a unique land system that has undergone many reforms and typical forms. In this paper, we will study the impacts of the rural land system on rural-urban migration under market (the rent ratio of rural farming land) and government (land security) mechanisms. We will employ the Probit model with...

The rapid development of the use of information and communication technologies, in particular smart contracts, necessitates legal regulation of the latter. The principle and mechanism of operation of smart contracts are of great legal interest, and although certain programmers the idea is expressed that...

The present study delves to analyze the difference of company financial performance prior to and after acquisition in companies listed in the Indonesian Stock Exchange. The financial performance is measured by involving seven financial ratios: current ratio (CR), total asset turnover ratio (TATO), debt...

The rapid development of scientific research laboratories brings about challenges to the planning formulation and overall layout of public instrument and equipment platforms. Correspondingly, problems such as imperfect spatial layout and planning, ineffective integration of hardware resources, decentralized...

The proliferation of culinary tourism in various regions has caused intense competition. It is important for culinary tourism actors to know the factors that influence someone to purchase their products. The research objective is to analyze the effect of product, price, and word of mouth partially or...

This study aims to investigate the brand equity of Banyuwangi city as a natural tourism branding. The questionnaire data is obtained from 160 local tourists who have traveled to Banyuwangi. Hypothesis testing is done by using a structural equation model. The results show that of the eleven hypotheses,...

The financial bankruptcy of leading global beauty giant L’OCCITANE has aroused widespread attention worldwide with major impacts on the financial decline of the brand and the brand filing bankruptcy. The underlying factors point to fiscal management and varying trends in the beauty world. This is the...

A library is a place where learning and sharing takes place. Currently with the technology advancement, library began to be less attractive place to visit. Based on this thought, aims of this study were formulated: 1) mapping community behaviour shifts and changes towards the use of libraries in the...

Contemporarily, traditional e-commerce has reached the top after more than ten years of rapid development, but the disadvantage of poor shopping experience still maintains since its birth. In order to further increase sales, innovate marketing methods are pursued for online clothing stores. In this paper,...

Jammu and Kashmir is famous for its natural beauty and natural scenery throughout the world, that is why ecotourism appeals to the socially and ecologically conscious for individuals that Kashmir is known as paradise on earth that has been attracted number of tourists every year. This review paper explores...

This study aims to determine the strategy of the Indonesian General Election Commission in conducting socialization to increase election participation during the COVID-19 pandemic in Indonesia using the @KPU_ID Twitter account. This research uses descriptive qualitative research. This analysis uses a...

Agricultural information literacy is essential for empowering farmers, agribusinesses, and rural communities to make informed decisions that enhance productivity, sustainability, and resilience in an evolving agricultural landscape. This paper examines the role of creativity and innovation in developing...

Covid-19 triggered health crises, lockdowns and travel restrictions that brought about overwhelming economic and social disruptions. While lockdowns have lowered air and noise pollution, this shift in lifestyle has increased waste products resulting from single-use plastics and medical wastes which are...

In this article, the author conducted a study systematic comprehension and assessment of the real socio-economic efficiency of the prospects for the massive introduction in the municipalities of the Russian Federation of a complex of digital innovations in terms of monitoring the urban environment, management...

In order to improve urban drought resilience and promote sustainable urban development, this paper combines urban infrastructure with urban drought resilience, establishes an evaluation index system and evaluation model for the level of urban infrastructure construction and urban drought resilience,...

Cross-border social commerce is a fast-growing business leveraging social networks, offering hope to reach potential buyers around the world. However, the risk perception of foreign products still discourages consumers from purchasing. According to the trust transfer theory and the trust risk perspective,...

In recent years, China’s e-commerce industry has been developing rapidly, and the C2C e-commerce transaction mode has gradually penetrated into people’s daily life, which has greatly promoted the development of China’s economy. At the same time, it also brings new challenges to China’s tax collection...

Artificial Intelligence (AI) becomes popular in recent years, and it is a new technology that might change people’s lifestyles. AI can bring many benefits to people and companies, and most companies are trying to apply AI to their business. This change is related to digital transformation, which adopts...

Innovation is the core driving force for high-quality economic development. In the new era, it is necessary to seize development opportunities, continuously improve regional innovation capabilities, and promote development through innovation. At present, the rapid development of digital economy in various...

Amid the digital wave driving global industrial transformation, the platform economy, as a new organizational form in the digital era, is reshaping the paradigms of production factor allocation and regional economic development. This study overcomes the spatial limitations of traditional resource allocation...

E-commerce live streaming has become popular because it lets customers see products up close and interact with sellers, encouraging impulsive purchases. This study explores the impact of E-Commerce Live Streaming on Impulsive Buying Decisions, with Trust and Flow Experience as mediating factors. This...

Comprehensive natural resource surveys play a crucial role in promoting sustainable development and effective resource management. This paper aims to explore the strategic vision for international collaboration and cooperation in comprehensive natural resource surveys, with a particular emphasis on the...

The material of the article reflects the results of a study that continued research work (R&D) devoted to the participation of consumer cooperation trade in ensuring food security in the Republic of Belarus and carried out through the Belarusian Republican Foundation for Fundamental Research on a...

To consolidate and expand the achievements of poverty alleviation in Guizhou Province, this paper focuses on Economic and Social Development Needs of Guizhou during the "14th Five Year Plan", and settles down in digital rural construction. Build Guizhou digital rural indicator system, obtain...

Building a good partnership with its neighbors is the basic principle of Chinese foreign policy raised by President Xi Jinping. Myanmar plays a significant role in linking Southeast and South Asia. So Myanmar is an important country for China to implement the "One Belt, One Road" opening-up policy. Myanmar...

The study of attitude and behavior has always been a very important issue on social psychology. Based on Theory of cognitive dissonance, Theory of Reasoned Action and The theory of planned behavior, study the relationship between the submissiveness, behavior attitude and Conformity under the influence...

Scholars who study government performance evaluation will not neglect the public comment, for it is largely beneficial to improve the government's administrative efficiency, public service level and public satisfaction. Public comment in China, with the distinctive Chinese characteristics, is one of...

The Yangtze River Delta region is one of the best and most competitive areas in the eastern coastal areas of China, which plays a very important role in stimulating national economic growth. However, with the Yangtze River Delta region's rising GDP, environmental degradation has become quite prominent....

Tax culture has been studied to find out its influence on taxpayers' obedience. The focus of this paper is tax culture related to property tax which has the largest number of taxpayers and receivables in Bandung City. The objective of this research is to find out the relationship pattern of the tax collector...

This paper selects 2014-2015 annual disclosure of listed companies in Guangdong province listed company internal control evaluation report as samples, analysis of the influencing factors from three aspects of finance, corporate governance, internal and external supervision of internal control deficiencies...

This study aims to examine the impact of financial literacy on consumer debt as measured by debt-to-income ratio, number of lenders, and net worth among low-income households in over-indebted condition. The key components of financial literacy used are numeracy and money management skills. This study...

As a new education form based on new information technology and internet, micro-course teaching system provides more efficient teaching methods for modern education with characteristics of clear targeted, single knowledge-oriented, capable , vigorous and easy for students to learn and interactive. It...

Organic Farming is the future agriculture to achieve sustainable agriculture which considers social, economic and environmental aspects. Nowadays, the performance of its development has not met expectations, particularly organic SRI rice farming in Tasikmalaya Regency. Factors that cause less encouraging...

This research is about the influence of the use of learning model through Problem-Based Learning (PBL) method to improve student learning outcomes. Problem in this study is the low learning outcomes of students on correspondence lesson's material and information class eleven Office Management programs...

The aim of this research is to calculate and measure the level of trade facilitation of Europe countries. The research selected 5 indicators of trade facilitation including infrastructure, customs environment, e-commerce, policies environment and financial environment to measure the degree of trade facilitation...

The current paper shows the non-market tendency of the service of general education on its federal, regional and municipal levels. The paper determines the leading economic factor of organizational integration as the financing of educational costs per person with regional or municipal budget. Subject-object...

Along with the development of information technology such as the Internet of things, big data and cloud computing era has come. Big data and cloud computing technology in the application of enterprise financial management, the enterprise financial management concept, methods and organizational structure...

The level of competition of the companies, including small businesses, changes with the changing paradigm of consumers who are increasingly concerned to environmental sustainability, therefore many investigators focus to examine the benefits of an environmentally friendly marketing. We explore green...

For years many previous findings indicated significant relationships among marketing variables that impact purchasing and service. Nevertheless, few empirical studies were conducted to investigate the affected factors of the variables. Hence, with 44 and 31 respondents in fashion and culinary industries,...

Human Rights become an integral part in the various interactions that occur in cyberspace. Interaction between users of the virtual world is a distance interaction which is not necessarily meet in person. This can lead to potential lies or even the use of one's identity. Utilization of the intended identity...

To make the physical education (PE) curriculum model more intelligent, a new PE curriculum model based on PE cloud computing was investigated. The basic framework of cloud computing and "PE education cloud" were discussed. The operation mode of "PE cloud" was designed, including registration, data entry,...

The article is devoted to the problem of understanding the role and application of refinancing of banking systems in order to stimulate economic growth. Differences in the impact of refinancing instruments of central banks on the economic performance of 13 countries are considered. Countries with different...

This paper is motivated to investigate the situational analysis of Vietnam in the implementation of the Belt and Road Initiative (BRI) of China. The bilateral relation between Vietnam and China and Vietnam’s perspective towards OBOR project were discussed in specific in order to address the impacts of...

Based on a sample of 405 Yunnan civil servants, this paper constructs and verifies the model of Guanxi on turnover intention and promotion opportunities of civil servants, the main content of the study is Guanxi as independent variable, turnover intention and promotion opportunity as the dependent variable,...

The objective of this study was to examine some factors which influence the financial statement quality of SKPD (Regional Work Unit) of the Deli Serdang District Government with the role of PPK-SKPD as moderating variable. The study used causal comparative method with primary data. The population was...

For the sake of accelerate the modern engineering management, promote the transformation and upgrading of highway and waterway engineering construction and development, improve the quality, safety and operation service level of highway and waterway engineering. This article puts forward the construction...

The Opinions on Strengthening the Protection of Children in Difficulty issued by the Ministry of Civil Affairs of the State Council in 2016 specified the rescue and protection basic principle for children in difficulty of ‘the conscientiousness of family, the leading of the government, the participation...

Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of board of commissioners and audit committee to the earning management in bank sub sector...

Standing on the historical node of the New Era, if state-owned enterprises want to break through the bottleneck and become stronger, better and bigger, they must enhance their core competitiveness. In the process of the market reform, state-owned enterprises have achieved historical accomplishments and...

Domestic violence is one case that increases from year to year. This is universal and can occur regardless of age, profession, economic status or education. Most of the victims are women and the perpetrators are usually her husbands. Domestic violence can be physical, psychological, sexual violence and...

Higher education institutions as public sectors are considered by some to be unable to provide optimal impact in meeting the needs of industries and businesses. This condition raises demands to operate entrepreneurially, leading to commercialization of research result to encourage the acceleration of...

The aim of this study is to examine whether various accounting perspectives and financial ratios can be used in detecting fraudulent financial reporting among the Indonesian agricultural sector, starting the year 2013 to 2016. The accounting perspectives used include Going concern and audit quality while...

The purpose is to extend the service life of candied packaging, maximize the value of food packaging, optimize the product using experience, and use the power of design to help environmental protection and sustainable development. The method is to summarize the problems of existing candied fruit packaging...