Advances in Economics, Business and Management Research

Heat sources such as geothermal brine, biomass, and other waste heat sources have the potential to be recovered. Organic Rankine Cycle (ORC) plants can use to convert low-temperature heat sources into electrical energy. Working fluid selection for a simple system of the Organic Rankine Cycle plant is...

Currently, preferential taxation policies have become an important administrative method for local governments in China to stimulate and promote economic development. Good and bad local tax preferential policies aim to promote GDP growth, often at the cost of deviating from the taxation rule of law....

The COVID-19 pandemic has caused many businesses to experience failure and close down. However, there are a lack of studies that examine how business owners experience the five stages of grief as their business venture fails and is forced to close. The current study therefore proposes a conceptual framework...

When it comes to the promotion of goods that move rapidly (FMCG), consumer behavior is crucial. Numerous variables impact this behavior, and in the worldwide world of today, the requirements and tastes of customers change with time. Given that this sector has a big impact on India’s GDP expansion, it...

This study focuses on users’ purchase intention toward green financial products, aiming to address the predicament of activating the demand side and existing research gaps. It explores the formation mechanism of purchase intention under the influence of information transparency, green brand trust in...

This study aims to analyze the effect of diversification and transfer pricing strategies on tax expense (empirical study of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019–2022 period). Purposive sampling was employed as the sampling approach for this investigation,...

Tangerang City is a city that has used technology to implement e-government in order to achieve good governance. Several applications have been developed to aid in community service. With the development of these various applications, it is easier and faster to provide services without meeting in person,...

With the rapid development of artificial intelligence (AI) technology, business information systems (BIS) have become increasingly important in enterprise management. This paper explores the application of AI in BIS and, through an analysis of optimization strategies, proposes methods for using AI to...

As an important part of fiscal policy tool, tax incentive plays a key role in breaking down market segmentation, promoting factor flow, and optimizing resource allocation. This paper analyzes the mechanism of tax incentive in promoting fair competition in the market, stimulating innovation momentum and...

This study investigates the relationship between human capital and the performance of Islamic banks in Indonesia, Malaysia, and Thailand. Our investigations collect data that we process and accumulate nationally from all Islamic banks listed on the stock exchange and report annual financial statements...

In recent decades, environmental protection has been a topic that the world has been working hard on. In the field of finance, companies can play a vital role in environmental protection. This paper will start from the research on the degree of CEO greed, and then explore the degree of its impact on...

Due to the spatial liquidity of green finance, the level of green finance in the local area will have an impact on the level of green finance in its neighboring areas; Furthermore, when the level of industrial structure upgrading in a certain region is high, neighboring areas will imitate the level of...

The government uses the minimum wage system as a policy tool to intervene artificially in the labour market, thereby guaranteeing that low-wage workers in the sub-labour market receive a salary that meets a minimum standard of living. The community has widely discussed the impact of the minimum wage...

In every operational activity of an organization, whether a business or public/government organization, there is no escape from control activities. One form of control in government organizations is through the Government Internal Control System (SPIP). One of the primary benefits of SPIP is to prevent...

Village leadership’s perception of establishing a productive society, associated with the widespread formation of local potential-based economic institutions, has resulted in the development of a well-developed Village Owned Enterprise (BUMDES). The purpose of this study is to demonstrate how the management...

Based on the relevant data of 31 provinces and cities from 2016 to 2020, this paper adopts the green GDP accounting model, establishes a model from the perspective of green input-output, discusses the relationship between green fiscal and tax input and green GDP output, analyzes the impact mechanism...

After financial fraud is exposed, companies usually take "self-rescue" measures positively to minimize economic losses and repair the reputation of companies. According to the financial fraud of Luckin Coffee, this article conducts a long-term tracking analysis of quarterly financial statements...

The general increase in coffee prices in the Chinese market is mainly caused by the coffee bean supply crisis. This paper explores the global shortage and delays of coffee beans, which can be explained mostly by natural disasters, transportation crises, and labor shortages. This paper also analyzes the...

While the pandemic placed extreme economic challenges, the tourism industry seeks disruptive adaptations by generating digital innovations that provide fertile ground in this global crisis. This article examines how digitalization has a subversive impact on the tourism and hospitality industries by exploiting...

Education music education value, for a long time is not easy for people to understand. Multiple structure theory of contemporary American psychologist Gardner for us to explore and examine the value of music education in educating people to provide a new perspective. The theory that human intelligence...

An effective flocking algorithm for multi-agent systems is presented. A type potential function is introduced for avoiding agents' inner collisions, and makes them formulate an -lattice pattern. The potential function creates a virtual force is only effective when the distance between two agents is beyond...

Scientific assessment items for Crop Variety Comprehensive Value are very important to promote the transformation of agricultural scientific research, enhance the ability of science and technology innovation, and promote seed industry system reform. The evaluation index system of comprehensive value...

The main aim of this research is to determine the impact of tourists' visit number on the regional own revenue in West Java Province. This research used descriptive and verivicative method. The data was collected by using documentation study technique. The research used the annual data that is published...

With the development of modern industry and the prosperity society, our living environment has been getting worse. And people have to rethink about their actions. In order to make the sustainable development come true in the harmonious environment, society put higher requirement about the enterprise...

The main historical stages of education development, its features at each stage and its role in youth’s socialization are considered. Within the framework of sociological knowledge, education is viewed as a social institution that performs economic, social and cultural functions in society. However,...

This research is in the background by base of flexible level of student during a process of learning, which is still happening in the field. Base responsive level of student can be seen as the result of economic test value class XII IPS Year lesson 2017/2018. The purpose of this research is to know the...

With the rapid development of China's economy, the demand for accounting professionals has increased, and the demands for quality of personnel training has increased. The function of accounting is transforming to value management and risk control. Accompanied by this transformation is the increasingly...

This study examines the relationships among differentiation strategy, market competition, and earnings management. This study focuses on real earnings management used by many companies to manipulate earnings. We perform cross-sectional regression for each manufacturing sub-sector and year where there...

This paper adopts a forecasting method to shed light on efficiency of the US stock market using the S&P500 index in the past 30 years. Daily data is grouped into 30 subsamples. The modified Diebold-Mariano (MDM) test is used to compare the forecasting performances of the random walk model and the Autoregressive...

The formulation and implementation of the national policy for the development of the western region and the promotion of “The Belt and Road” construction have provided strong support for the introduction and output of English talents in the northwest minority areas, and prompted the sudden increase in...

The Chinese economy is in a new situation of "speed shifting." Innovation is the new engine for China's economic development. This paper divides the internal situation of the organization into two dimensions: centralization and departmental collaboration. It uses the two indicators of product innovation...

The relevance of the formation of new high-tech markets for the transition of the region to an innovative development model is determined. A multisectoral development model focused on “smart" specialization technology has been used as an instrument of formation. Criteria for choosing priority markets...

Under the background of globalization and digital convergence, the media integration and industrial transformation are the new outlets for the entertainment industry in the wave of future. With its extraordinary integration of upstream and downstream industries, S.M.Entertainment from Korea has become...

China's stock market has been in existence for nearly 30 years since its inception, and there have been many problems at the same time of rapid development, such as frequent skyrocketing and imperfect regulatory systems.The issue of stock market validity is one of the focuses of scholars.We use the random...

Laos became a important cooperative partner under the One Belt And One Road (OBOR) strategy based on the good –neighborliness and friendship. In this paper , through the framework of bank system in Laos , analyzed the existing problems in financial opening and cooperation between China and Laos.

Taking the Changbai Mountain Nature Reserve as the research area, based on the theory of modern disaster risk, the comprehensive use of GIS spatial analysis and disaster risk assessment mathematical methods, quantitative assessment of the risk of collapse disaster in Changbai Mountain area. Remote sensing...

Through the A company footwear assembly line for field research, we find that there are lots of problems in the assembly line, such as a large number of work-in-process inventory , the process of assembly line is imbalance and many other issues. We choose one of the needle car assembly line and analyzes...

Governments, consumers, and investors are increasingly pressuring companies to be truly open on the economic, environmental and social impact of their business. Many companies publish nonfinancial reports, also known as corporate social responsibility (CSR) or environmental, social, and governance (ESG)...

As an important research field of brand equity theory, brand extension theory has been extensively studied by scholars all over the world, and has become an important strategic tool widely used by enterprises. Brand extension has been introduced into China since the mid-1990s. It has experienced a rapid...

The role and value of multinational corporations in the processes of economy globalization and their influence on the level of economic security of the country are explored in this article. Main threats which arise in the course of activity of multinational corporations (multinational corporation) in...

Under the background of the new era, the needs to cultivate first-class talents in the higher education of our country are increasingly urgent. However, for a long time the reason why we haven’t been able to cultivate high-quality talents who can meet the needs of social development is that we are teaching...

Syariah Enterprise Theory in principle is a concept that explains the disclosure of Corporate Social Responsibility vertically and horizontally, in the Islamic concept called habluminnallah and hablum minannas. This study aims to interpret corporate social responsibility disclosures in the perspective...

The process of universal digitalization inevitably changes the structure of employment of the population. Knowledge and skills in the information technology field are necessary for successful lives and careers in the digital society. In the article need of forming of digital skills is proved, the program...

This study examines the factors that influence customer experience and the effect of customer experience on purchase intention using verhoef model in the 2009. The objects of this research are shopping malls in Jakarta. The background and problems of this study arise from the presence of e-commerce,...

The change and innovation of environmental judicature are the response to the ecological crisis, and its essence is the ecological evolution of environmental judicature. The ecologicalization of environmental judicature refers to the combination of environmental judicature elements and ecological elements....

The Indonesia’s Tax Reforms have mandated the use of information technology system to enhance the tax administration system in Indonesia. During the COVID-19 pandemic, the government is accelerating the tax reforms in order to increase efficiency and achieve the tax revenue target to fund the relief...

This study examines leadership style and organizational culture’s influence on work motivation and implications for productivity P.T. (Persero) Jiwasraya Insurance in the South Sumatra Region. The survey methods used in the research. This intended build phenomenon is descriptive; various information...

Province border regions play a mediation role in communication between areas during process of regional integration and their economic development is directly subject to cooperation between province governments. Based on the hypothesis of governmental “economic man”, this study derived that inspection...

The article is devoted to the research of transformation processes that are taking place today under the influence of digitalization in the Republic of Belarus. Effective economic development is impossible without the widespread introduction and widespread use of digital technologies. The introduced...

Land resources are the spatial and production basis of agriculture. Land use conditions have a great impact on the development of the agro-industrial complex, including in the spatial aspect. Among the economic conditions for land use, the main one is the price of land. The article discusses the impact...

In the development process of sino-foreign cooperative education, employment competence is an important standard to test the level of running a school and the sustainability of a project. The influence of the epidemic on the employment of college students has become a problem of increasing concern to...

Traditional residential houses, which contain rich historical and cultural remains, profound cultural deposits and the wisdom to adapt to the natural climate environment of the living place, have attracted much attention recently. Based on the geographical and natural conditions, this paper takes the...

The crippling effects of illness and disease burden lead to loss of productivity, social isolation or exclusion and a negative socio-economic spiral for the individual as well as for the collective. For getting quick relief from illness and for saving time and money people are going to pharmacies directly...

This study presents the development of the AowTani System, a web-based Destination Management System (DMS) aimed at enhancing local entrepreneurs and sustainable tourism in Pattani Bay, Thailand. The tourism sector plays a vital role in the region’s economic growth, yet local stakeholders face significant...

The present research utilizes the Decision-Making Trial and Evaluation Laboratory (DEMATEL) analytical technique to elucidate the intricate network of barriers impeding the effective recycling of electronic waste (e-waste) in Seremban, Malaysia. Through an analysis of the causal linkages among seven...

This study aims to evaluate the performance of coffee raw material suppliers at Coffee Shop BadBear. This research was conducted using the Analytical Hierachy Process (AHP) method by involving expert judgment who is the operational manager, barista and a purchasing employee at Coffee Shop BadBear. Then...

This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors...

The current tourism sector continues to be a concern for the government to become a leading sector in several regions. Attractions must be packaged properly in the hope that tourists will make return visits to the tourist attraction. Not only tourism push factors from visitors, but also in terms of pull...

The Ministry of Law and Human Rights DI Yogyakarta has a Correctional Division which is divided into several Correctional UPTs in Yogyakarta, there are 5 UPT, namely Yogyakarta Class IIA Prison, Yogyakarta Class IIA Women’s Prison, Yogyakarta Class IIA State Detention Center, Class I State Confiscated...

In the context of the digital economy, innovation and entrepreneurship education for college students has entered a new stage of improving quality and efficiency, and is facing unprecedented challenges and opportunities. From the perspective of digital economy, this paper explores its far-reaching impact...

Muslim fashion users among UM students, in this case, the hijab, are no longer something that is avoided in order to look beautiful and elegant with modifications to the hijab. On the other hand, the “shar’i hijab” and “halal hijab” are marketing strategies wrapped in Islamic values. This paper is the...

The samples used in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2020 period using the purposive sampling method. There are 8 pharmaceutical companies selected as samples. The data analysis method used is Path Analysis, where Path Analysis is...

The role of the hospital in supporting public health is very strategic because the hospital and the number of people in need are very disproportionate. This study aims to analyze the role of nurses in hospitals who currently handle individual participants and health insurance participants who are often...

Generation Z is known as a digital native generation that is highly connected to technology and the internet. TikTok, a popular platform among this generation, features live streaming that enables real-time interaction, giving rise to gift-giving practices. This study examines how personal motivation,...

This paper will look at how the Chinese epidemic affects the Consumer Price Index (CPI). The ARIMA model is used to predict the overall CPI and CPI in the food and medical fields utilizing time-series information spanning 2010 to 2020, therefore illuminating their anticipated patterns as well as drivers’...

Digital transformation strongly drives enterprises’ high-quality development. This study takes 2017–2023 Chinese A-share listed firms on Shanghai and Shenzhen exchanges as samples, using a fixed-effects model to empirically test how digital transformation affects such development. Results confirm digital...

Salt productivity in Indonesia still needs to be done in-depth analysis. Indonesia as a maritime country has not maximized its sea potential, it is proven that the government is still carrying out salt imports. This study aims to analyze the productivity of salt seen from human capital of salt farmers,...

The mobile payment products most commonly used by Chinese users are wechat payment, Alipay and UnionPay cloud flash payment. Internet companies have obvious advantages in third-party payment platforms. In terms of Microfinance: commercial banks only work on poverty alleviation loans supported by the...

Almost all businesses in the market providing goods or services need to make advertisements. With the development of technology, different forms and types of advertising were appearing in our life. Business wants to gain the most effect from the money they paid. Therefore, marketers would investigate...

With the continuous progress of global human civilization, the frequent occurrence of environmental problems has become impossible to ignore, and the concept of ESG (Environment, Society and governance) has gradually entered the public vision. The growing importance of ESG performance, an important measure...

As a strategic emerging economic form in China, the low-altitude economy serves as a quintessential representative of new quality productivity. Specifically, it represents a comprehensive economic model anchored in the general aviation industry, which radiates and facilitates the coordinated development...

Nile tilapia is of high economic value and has the potential to be cultivated. The problem that often arises in tilapia cultivation is the lack of optimal use of the feed given. The purpose of this study was to find out growth performance, feed efficiency and health status of nile tilapia during culture...

This report provides an in-depth analysis of the various risks faced by small and medium-sized enterprises (SMEs) when hiring employees with disabilities, covering multiple dimensions such as financial risk, strategic risk, and operational risk. Through detailed case studies and theoretical explanations,...

Indonesia has a lot of tourism potential, and one of the leading tourism potentials is marine tourism in Sara’a island, North Sulawesi. This research aims to analyze 1) the potential and tourism management systems in Sara’a Island; 2) Internal and external factors affecting the development of Sara’a...

The current study aims to investigate the moderating effect of corruption perception on the nexus between financial literacy, debt restructuring, and sustainability in the Ghanaian context. Using a quantitative approach and descriptive survey design, data were collected from individuals directly impacted...

River transportation (Getek) is a mode of transportation that connects Batang Serai with Sundari. The problem often faced by users of river transportation services (getek) is the large fees paid for traveling. In connection with this problem, it is necessary to conduct research regarding river transportation...

This study aims to reveal social accounting in managing residual business results in cooperatives. This research was conducted by tracing and exploring the understanding of social accounting in the context of residual business results in cooperatives. This qualitative research uses a phenomenological...

Welfare is a right for all people, but the problem of poverty results in a different degree of welfare for poor families. This study aims to analyze the determinants that affect the welfare of poor families in the city of Makassar with the research year 2020. As well as to determine the extent of the...

Information technology is the main thing that is used as a support for work activities so that it can produce fast, precise and accurate information. To achieve this, other supporting resources are needed such as reliable software and human resources who must master the capabilities of information technology...

Build a green infrastructure helps not only with the 'One belt, one road' strategy implementation, also supports to establish the ecological civilization and promote national development. This paper analyses the characteristic and the impacts of highway infrastructure to define the sustainable development...

Urbanization, as a result of economic development, has always been concerned by the government and scholars. At present, China is in a stage of rapid development of urbanization, in order to promote economic development and accelerate the process of modernization, the government and scholars analyze...

Colleges and universities shoulder the responsibility for providing talents guarantee and intellectual support to socialist modernization construction, and carry out collaborative innovation and cross discipline are the important ways for universities to promote innovation ability and cultivate innovative...

Government information disclosure is of great significance in terms of social welfare in that it may promote the development and improvement of social welfare. The author intends to discuss the social welfare nature of government information disclosure, based on which suggestions are proposed.

State owned enterprises are the mainstay of China's economic development. They occupy the key position and play an important role in many industries and fields in China. However, at present, the vitality of China's state-owned enterprises is lacking. The reasons lie in the backwardness of the company...

Overseas education of colleges and universities is a new creator when the internationalization of high education in one country reaches a certain level. In China, it is an important form of the "going out" policy in higher education, and one of the important ways to enhance the level of internationalization...

Compared to general normal temperature logistics, the cost of cold chain logistics is very huge. Not all enterprises have the strength of the development of cold chain logistics. Therefore, these enterprises will focus on the choice of third party cold-chain logistics enterprises. In the process of selection,...

Fiscal decentralization demand the regions to improve their creativity in collecting funds for financing local expenditures according to their needs (self-financing). The objective of this paper is to identify problems and challenges in enhancing local own-revenues faced by the local governments.. This...

The bilateral market is the most basic and typical cyber platform model, which lays the foundation for the more complex multilateral market research. After introducing the basic of bilateral market, the evolution paths of bilateral market's cyber effect are found out by analysis of relative theory, including...

This research explain the influence of leadership style and organizational culture to the motivation and the implications of the lecturer performance in private universities, by taking research location in Bandar Lampung, Indonesia. The Private universi

Film thickness is the important parameter of dynamic and hydrostatic thrust bearing. The oil film thickness of thrust bearing under the different oil-supply method is different, and it can influence the operation stability and positional accuracy of dynamic and hydrostatic thrust bearing. So this article...

This study aims to analyze the effect of compensation, education level and job satisfaction on organizational commitment to teachers of SMP in Padang Panjang City. This research is included in causative research with Path analysis techniques. The population in this study were all SMPN teachers in Padang...

Paper describes the new approach to the valuation of partially exhausted economic asset. Approach is based on the economic equivalency of the cash flows generated by appraised asset and the same asset when it was new. Described approach involves the concept of time value of money and considers the exhausted...

The purpose of this article is to propose a domain engineering-based micro-service reference architecture for financial trading platform, which can solve the problems of high complexity and high maintenance cost of a real large-scale financial trading system and try to provide a general solution for...

Investation the company do for expantion or top up the gain make the assets and anticipation company needed in the future. This research aimed to determine to what extent of profitability, liquidity, and company’s growth affect capital structure of public companies in Indonesia and to determine the most...

The growth of Muslim population continues to increase and is expected to continue growing up to 2.2 billion by 2030. This makes the demand for halal products increase. However, it is not followed by supply from a trusted manufacturer for the halal product. This study wanted to know how the perception...

One of Intellectual Property Right (IPR) areas is Copyright, in deciding copyright, it is applied a system which is called as Declarative System. It means that copyright is created automatically when a creation is created which is realized in a form that has a specificity, without any obligation to register....

The living conditions of the disabled directly reflect the degree of civilization of a country. Nowadays, with the implementation of national leisure tourism in China, the disadvantaged group of the disabled should be paid more attention to. With the continuous improvement of the basic protection system...

Law on Protection of Rights and Interests of Consumers is a modern law which inclines to protect the legitimate rights and interests of consumers based on the inferior position of consumers. Compensation for mental damages is a way to relieve the mental damages suffered by one party of the victim by...

Researched the break-even activity processes of enterprises. Results showed that for certain types of activities there is no single traditional break-even point, there is a whole range of production volumes, which has the principles of break-even activity. Taking into account these aspects, it is proposed...

At present, there are some five-year majors in Chinese universities, which usually have distinctive professional features and a longer training period. Therefore, there are many contradictions and differences between these five-year majors and the existing four-year majors. This paper discusses the working...