Advances in Economics, Business and Management Research

This paper constructed different indicators to test the effect of the margin trading reform in China’s A-share market using detailed data between 2010 to 2014. The empirical evidence showed that the underlying group’s liquidity after the reform increases relative to the non-underlying group’s. And there...

One of the most promising areas of development of the country’s economy is youth entrepreneurship. Its role and significance are being actively discussed in federal and regional circles, in the field of education and business. The ongoing changes in the economy determine the continuous accumulation and...

Seru have gradually become the production method to cope with multi-variety and small-lot demands due to their high productivity and flexibility, and the allocation of tasks, equipment and workers are the key decisions in the construction and scheduling of Seru. In this paper, an optimization model with...

Foreign Direct Investment (FDI) plays an important role in avoiding double taxation of income in the two countries. Double Tax Treaties (DTT) is the main instrument to coordinate international taxation directly or can also be called a bilateral agreement between countries. In many developing countries,...

Since the outbreak of COVID-19 in early 2020, the epidemic has spread in Hong Kong for one and a half years. The Hong Kong government’s management level of epidemic prevention and control is also constantly improving. The epidemic has been effectively contained recently. The government’s measures to...

Rays fishery products in the international market especially luxury products, medicine, and tonic during the last decades are quite high. Government has issued regulations to protect, to use and to trade this species but it needs understanding from all stakeholders for good application of the issued...

This research’s purposes are to analyze: 1) The influence of government spending expenditure in the education sector on educational inequality. 2) The effect of gender gap on educational inequality. 3) The effect of poverty levels on educational inequality. 4) The effect of life expectancy on educational...

This study aims to analyze the Ramadan Effect on the consumer goods industry and miscellaneous industry companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all companies in the consumer goods industry and miscellaneous industry listed on the Indonesia Stock Exchange...

It is well-established that the real estate markets in different countries were under different conditions depending on the nation’s policies. This research aims to determine the dominant strategy and the strategic belief for both developers and homebuyers in the Chinese real estate market. The market...

The purpose of this study is to develop a model that depicts the effect of resources and capabilities on airline competitiveness and competitive position. The scale and research hypotheses are tested using data from a survey of 570 Vietjet Air employees. The study’s findings confirmed the significance...

Technology has produced e-commerce services and shifted consumer shopping behavior from offline to online. Such change can be viewed at Generation Z (Gen-Z) who grow along with technology development. This study aimed to discover consumptive behavior, the factors that influenced it, and the preferences...

The effect of receivables turnover on the profitability of Indonesia Stock Exchange-listed manufacturing enterprises This research aims to establish, between 2015 and 2020, how turnover of receivables affects the profitability of Indonesian manufacturing enterprises listed on the Indonesia Stock Exchange....

The reconstruction of Centre Island is an important part of Floraland theme park of Chengdu. Based on its current status and reconstruction requirements, the theme direction and style of reconstruction have been settled. By updating the architectural form, refining its theme elements and reconstructing...

In order to accurately determine the healthy development of China's tungsten resources industry this paper proposed the main ideas of tungsten resources industry health warning system, then conducted a comprehensive analysis of the many factors that build health warning indicator system of tungsten resources...

The objectives of this study include: 1) to study the level of good governance administration at Na Yai Arm Sub-District Administrative Organization, Na Yai Arm District, Chantaburi Province; 2) to study the level of service quality of Na Yai Arm Sub-District Administrative Organization and; 3) to study...

Stable and healthy real estate industry is the first choice for China's economy today. Taking the real estate market of Linyi as the research object, this paper studies the supply and demand factors of the housing market price, such as land price, investment, market sales, the number of residents and...

Implementation of the village regulation Number 6 in 2014 about the problems that needs to solve so that each village government able to exercise governmental functions and development. Training activity towards the village apparatus need to be developed while they have capabilities in carrying out the...

Reflective thinking arrives at a judgment on a question by looking back in a reasonable way at the relevant evidence. It is "reasonable critical thinking focused on deciding what to believe or do". This paper introduces the connotation of reflection, expounds the characteristics of reflection thinking,...

For formation in collaborative operations conflict caused by the unreasonable resource allocation problems, using the method based on constraint satisfaction, more entities limited resources optimal allocation model is established, and a heuristic algorithm based on rules to solve the model and the simulation...

According to the dominating paradigm of regional growth, the movement of capital is based on the well-known postulates of the neoclassical theory. Less attention is given to the dynamic properties of the regional economic system itself, and the role they play in the process of regional capital formation...

The present study analyzed the relationship between product quality and repurchase behavior as well as a relationship between convenience and repurchase intention-behavior based on the perspective of Expectancy Disconfirmation Theory and Resource Matching Theory. Data was accumulated from 366 students...

American colleges and universities have established a complete and rigorous humanities-oriented teachers' scientific research performance evaluation system to ensure the quality of higher education. Teachers' scientific research performance evaluation refers to the evaluation on teachers' performance...

Accounting information disclosed by listed companies is an important basis for investors, creditors, the public and internal managers to make investment decisions on financial status and operating results and improve operation and management. Its authenticity is the most basic principle to measure the...

with the popularization of higher education, the important part of it, independent colleges have attracted extensive attention of our society. Especiallythe problem on the floating teachers and attraction deficiency of talents. Empirical study and comparative study has been made of the capital source,...

The article presents some aspects of tourism development state management. The modern trends and tendencies of tourist development are analyzed. It is determined that the tourism industry is actively developing, multiplying the indicators of financial and economic activity worldwide. The active development...

The application of viral marketing has become a strategy that is almost used by producers in offering their products. especially if the marketing target is students who are generation Z. Therefore this study tries to examine the effect of applying viral marketing to purchasing decisions made by students....

The paper investigates the specifics of intraindustry trade in machine building in the EAEU in 2011-2018. Major quantitative tool applied is Grubel-Lloyd index computed for 10 pairs of the EAEU states. It has been revealed that mutual trade in machine building between Belarus and Russia is predominantly...

Applied colleges and universities are a batch of pilot institutions selected for the development of the higher teaching institutions in Guangdong. The patent status is an important criterion of the sci-tech innovation capacity of a college/university. This thesis will look into the patent status using...

As a unique commercial bank in China, rural commercial banks play an important role in implementing policies on agriculture, rural areas and farmers and narrowing the urban-rural gap. However, its non-performing loan ratio is much higher than the average level of commercial banks, which seriously affects...

Methodological approaches to the planning of operation of road transport systems have been developed following the research results for the existing theoretical approaches to planning, studying the practice of road transport systems at the global and national levels. Theoretical approaches to planning...

Research conducted to measure the career prospects and the nature of the work variable influence the social status of the college student in the tourism industry, namely the student of Tourism Trisakti, Indonesia. Research conducted by delivering the questionnaire to the internship students, a total...

Responsibility accounting is part of management accounting which aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of Responsibility Accounting, both partially and individually. Data collection methods used in this study are using...

This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees who work at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100...

The constitution guarantees political rights of citizens as outlined in several laws and regulations, particularly Law Number 39 Year 1999 concerning Human Rights, even international world by the Universal Declaration of Human Rights (UDHR) and the International Covenant on Civil and Political Rights...

How to improve the vocational skills of international business graduates has become a thorny issue in universities in the context of rising trade protectionism. By comparing and analyzing the training programs of international business professionals from 36 universities in China, the study summarizes...

Third-party payment has cooperated with banks since the first date of its birth and directly connected to commercial banks. The payment is completed online and it is fast and convenient. However, there is fierce competition in terms of capital attraction and payment. After Net Union Clearing Corporation...

This research is quantitative research that aims to examine the drivers of Non- Performing Loan Such as Technology Monitoring, Corporate Governance and Credit Monitoring variables. This research using primary data from questionnaires with Head of Micro Branch Office of Bank Mandiri in Central Java Region...

Many countries face the problems of aging farming population. Solutions include reducing labor needs and improving managerial efficiency through formal education and technical training or extension services. Higher education institutions need to show that they engage in knowledge creation and sharing,...

Human is leader in the world created by Allah and filled all they needs. In carrying out their noble role, human is provided right, obligation, and the law which rules their life. By placing the Allah law as the highest value, means Islam respects for human right. Allah puts the law based on principles...

The term “real estate” in Russian legislation and doctrine still causes major discussions, controversies in law enforcement practice as there is no unified understanding of what should be regarded as immovable and whether this distinction still should be provided in the legislation. This paper is dedicated...

Fiscal independence is the goal of implementing regional autonomy. Through independence, the budget can regulate local government can give authority that has been given properly or not. The phenomenon that occurs in Indonesia according to the Minister of Finance Sri Mulyani, depending on the region on...

This paper discusses the origins and developments of a spectacular society since the post-war era, when mass media is expanding into the visual world of daily life, giving birth to a new way to organize the society around the notion of consumption and reduce into the representation of an immense spectacle....

Based on the data of economic survey, this paper studies the quantitative relationship between transportation industry and economic growth in Jiangmen City. Firstly, the index system is constructed from the two levels of transportation and economic development, and then the quantitative relationship...

This study aimed to obtain empirical evidence regarding the effect of self assessment, tax knowledge, moral responsibility, tax sanctions, and service quality on tax compliance in fulfilling the tax obligations. The data in this study was primary data obtained from the respondents’ answers through research...

The research objective was to determine the effect of cash flow components consisting of operating cash flow, investment cash flow, financing cash flow, gross profit, and earnings per share on stock returns. The population is the annual report of manufacturing companies listed on the Indonesia Stock...

Public awareness of the importance of health and a healthy lifestyle is increasing. Diet wants and needs are the healthy lifestyle that most people choose. In practice, there are still many people who do not know the principles of a healthy diet and still have an inappropriate diet. This study aims to...

This study aims to focus on the statistical model for forecasting the transmission of covid-19. The dynamics of the spreading nature can be determined by prediction models. Various prediction models are devised and/or used to know the disease dynamics and the existing ones based on statistical models...

Delta Mahakam has a productive, enormous natural resources, and a unique coastal ecosystem. Good management of this potential will have an impact not only on the economic aspect but also on the ecological aspect, in line with the idea of green economics. Micro, Small and Medium Enterprises (MSMEs) are...

Under uncertain circumstances, Financial flexibility plays a crucial role in strategic adjustment for businesses and is also vital for firms in developing countries with high volatility stock markets. With increasing public attention to the health sector as the pandemic progresses, the question arises...

Starting at 2020, the sudden out break of Covid-19 had a huge impact in the world. Cities and provinces in China has been going through lockdowns, and the Wold Health Organisation had included Covid-19 into PHEIC. Based on the research done on the affect of sudden outbreaks on the stock prices, this...

The objective of this research is to analyze the direct and indirect consequences that the personal financial management behaviors of students at Halmahera University have on the direct and indirect implications of their financial literacy and planning. In order to evaluate the data, both the multiple...

Small and Medium Enterprises (UMKM) are the real sector that accounts for 99.9% of all businesses operating in Indonesia and absorbs 97% of the total workforce. The growth of UMKM certainly requires a marketing strategy in the face of business competition. The application Whatsapp Business is functional...

This paper investigates the determinants of the capital structure of pharmaceutical - medical companies listed on the Hanoi Stock Exchange (HNX) and Ho Chi Minh Stock Exchange (HOSE) over the period of 2016 - 2020 by deploying the capital structure theories combining Modigliani and Miller’s capital structure...

With the increasing number of listed companies in China in recent years, the wave of mergers and acquisitions has intensified, and the number of companies that generate huge amounts of goodwill has shown explosive growth. There are many examples that have suffered huge impairment losses of goodwill,...

Currently, enterprises operate under the influence of numerous and varied factors of the external and internal environment. Enterprises are forced to react to these influences and take them into account in the planning process and further implementation of their activities. Ensuring sustainable development...

Introduction/Main Objective: This study aimed to determine the effect of career development and work discipline on the performance of PT Biro Arsitek and Insinjur Sangkuriang employees. Background of the Problem: Based on research at PT Biro Arsitek and Insinjur Sangkuriang, the performance fluctuations...

This paper aims to analyze the application of instructional leadership in elementary schools. Instructional leadership analysis uses Stronge et al. [1]; Philip Hallinger [2]; Leithwood and Seashore-Louis [3] theoretical framework, which refers to four key dimensions, namely: 1) The meaning of the school’s...

On the 2030 Agenda for Sustainable Development context, International Renewable Energy Agency (I.R.E.N.A., 2020) highlighted that renewable energy (RE) has proven more resilient than fossil fuels. Solar energy presents the highest potential, the individual consumer at the household level, could decide...

This paper aims to explore the macro factors which influence China's outward direct investment. This study analyzed different factors affecting outward direct investment of China. From existing research, the most prevalent macro factors include export, economic scale and exchange rate. In the empirical...

Based on the production function of Cobb Douglas and the model of Solow Growth, the paper built economic effects model of age structure, cultural structure and regional structure for urban population, which could be verified on the rationality by correlation coefficient and reliability, single integral...

The principal's charismatic leadership are effective in carrying out managerial leadership, carrying out school tasks, interacting with school personnel and mobilizing school organizations. Principal's ability and charisma can be seen in managing and motivating teachers, employees, and students in achieving...

This study was conducted to analyze the effect of energy subsidy on country's sustainable energy development by looking in depth at the statistical data on CO2 emissions in Indonesia. The method used in this study is Granger Causality Test and used series data from 1986-2014. Granger Causality Test showed...

One of the demands of bureaucratic reform in Indonesia is the improvement of the professionalism of state civil apparatus (ASN). In order to obtain professional human resources, the government has implemented a competency-based selection method. This paper would identify advantages and disadvantages...

This study aims to reveal the efforts and results achieved by the Integrated Private Junior-High School of Lampang, Subang, in improving its learning quality to meet the National Education Standard (SNP-Standar Nasional Pendidikan). It is the process on h

Banking business competition is so tight, in terms of offering banking products. In the competition, there is always a challenge and an opportunity. Banking business included in service operations, thus each bank trying to service its services to provide satisfaction to its customers and to attract new...

Teaching quality is a key of independent college talent training. This paper summaries the content based on the connotation of independent college teaching quality and teaching characteristics, analyzing the existing problems in independent college teaching quality from the aspects of students, teachers...

The purposes of this research are: 1) to analyze the profile of financial management behavioralof productive age in Padang, West Sumatra; 2) to compare and analyze the profile of financial management behavior that includes groups of active college students; graduated from college but not working yet;...

This paper based on the all-factor perspective, applies the DEA method to analyze the logistics infrastructure efficiency, exogenous influencing factors and improvement paths of 12 provinces in western China in 2000-2016. Moreover decomposed the Facility Total Factor Efficiency (LTFIE) into two angles...

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...

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...