Advances in Economics, Business and Management Research

This study examines the governance of how external auditors (EAs) rely on internal audit function (IAF) from a new perspective. We use Signaling Theory embedded in a Throughput Model to trace the sub-processes of different stages of the reliance decision. We consider the last revision made to the International...

Automotive industry in the Czech Republic is important and highly monitored. The reason for this is mainly the fact that the automotive industry contributes significantly to the formation of GDP, according to Ministry of Industry and Trade (MIT, 2015) 15% long-term profit is made in the automotive sector....

This paper reviews the possibility of using the methods of formal logic in the professional judgements taken by accountants, and in accounting regulations as a special type of professional judgements made on behalf of the entire accounting community. It contemplates the possibility and the process of...

The main purpose of this paper is to evaluate and compare a financial performance of Czech sugar refineries within a period 2010-2013. Due to the availability of financial statements for the requested periods were analysed following public limited companies - Cukrovar Vrb tky, Tereos TTD, Litovelsk ...

This study addresses the case of Toshiba's fraudulent accounting in 2015 and examines its implications for setting accounting standards while considering the linkage between theory and practice. If this case is not an isolated case, then what is the problem with the existing accounting standards? The...

Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting...

External auditors' ability to detect profit manipulations in the financial statements is limited. Non conformity with Benford's law gives indication of the risk that a data set contains fraud, but it does not give information which items are manipulated. Knowing profit and other financial targets set...

The issue of fraud is topical in every country and for every type of organization, regardless of the continent or the part of the world. Getting involved into a fraud scandal, the future reputation becomes doubtful from the potential investors' and customers' point of view. Many authors have discussed...

This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two-step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above...

It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents...

Fuzhou City in Jiangxi Province boasts rich tourist resources of ancient villages and towns of high level and in large number, but such an advantage is yet to be transferred into the advantage in tourist economy. Starting with analyzing the features of tourist resources of ancient villages and towns...

Based on the data of inbound tourism in Fujian from 2006 to 2015, we analyze the preference scale of the inbound tourist market in Fujian. The research results show that the most important inbound tourist market in Fujian is the United States, Singapore and Malaysia, the difference of the preference...

Under the background of OBOR strategic, commodities futures market of China meet new opportunity. It benefits the internationalization of China's futures market and enhances the commodity pricing power that we can management the market risk. By taking the typical industrial and agricultural commodities...

Microwave can promote the chemical reaction, which has great influence on the chemical reaction process. It has been widely concerned by its unique advantages. Microwave technology can be used in organic synthesis, material synthesis, sample analysis, waste water treatment and other fields, the technology...

This paper analyzes the problems existing in promotion of integrative development of Nanchang-Fuzhou based on the advantage conditions of exploring tourism integration of Nanchang- Fuzhou and proposes countermeasures for integrative development of Nanchang-Fuzhou.

With the deepening of China's reform and opening up and the continuous improvement of people's living standard, people more and more high to the requirement of education. According to China's medium and long-term education development request, under the background of new situation and new application...

Culture is the soul of tourism. As a famous "hometown of gifted scholars", Fuzhou has cultivated a galaxy of eminent persons in history and abundant cultural tourism resources. It can make people rich and protect the ecology to build the cultural tourism industry into a pillar industry of Fuzhou. On...

The concrete expanded-plate pile (the CEP pile) has special construction of the pile body, which makes the pile have higher bearing capacity by addition of bearing extruded-expanded-plate. By research it is shown that there are many factors to affect the bearing capacity of the single pile of the CEP...

Buton Rock Asphalt, as a natural asphalt modifier, can be easily dissolved in matrix bitumen, which improves high temperature performance water stability performance and anti-aging performance of asphalt mixture greatly, and lead to the simple production process and easy promotion. However dry mixing...

Based on the background of a double line shield tunnel in Shenyang metro, the construction process of double line shield is simulated by using the finite element analysis software of GTS Midas. The change course of ground surface settlement during construction and the influence of the physical and mechanical...

As to the publishing of "13th Five-Year" Environmental Planning whose core is improving the quality of the environment. So the deodorization of odor in urban sewage treatment plants has become an important part of their comprehensive upgrading and transformation in China. It can be seen that the technology...

For the cross sectional profile of axisymmetric body with curve, the numerical solution of elastodynamic equation is difficult in cylindrical coordinates. In order to realize the dynamic simulation of axisymmetric body with curve cross section, based on the Lax-Wendroff differential theory, a numerical...

Some problems including complex calculation methods and parameter calibration difficulties exist in the current corrected calculation of the sediment discharge. A new method based on the copula function was proposed in this paper to solve them. The results show that the proposed method can improve the...

In the face of ageing population and coordinated development strategy of the Beijing-Tianjin-Hebei region, Beijing-Tianjin-Hebei region endowment development of small town exists the following problems: endowment mode single, existing polarization between regions, low level of endowment services, inadequate...

Based on information sharing idea, BIM (Building Information Modeling) technology had been widely used in construction industry. Employment Guarantee for Migrant Workers is hot topic in Chinese construction industry. There were few articles focus on using BIM to solve the Employment Guarantee problem....

Urban water logging has caused loss of life, injuries of personnel, and economic loss in many large and medium sized cities in recent years. This paper, to provide more solutions for urban waterlogging prevention and control in China, takes Shijiazhuang as its research object; concludes the causes of...

In order to improve the efficiency of freight vehicle and cargo matching, a mathematical model was established, which describes target and the related constraints, and quantum evolutionary algorithm was proposed to solve this matching problem. In the experiment, improved quantum evolutionary algorithm...

With the rapid development of ultra-high voltage grid and interconnections of regional power network, it brings adverse influence on frequency control of the power system. The stability of power grid frequency mainly depends on primary frequency compensation (PFC) and automatic power generation control...

An Open-Source solution based on Pentaho is described in this paper for constructing railway passenger transport marketing assistant decision system as alternative of commercial software, solving the problem of being lack of user custom properties, which will save project costs, and has good expansibility.Furthermore,...

.In this article, we introduced the classification and prediction algorithm of data mining into aircraft engine fault diagnosis, then analysis and compare the Random Forest algorithm and Neural Network algorithm.The simulation of these algorithms and experimental results show that the two methods have...

Recent year, school of economics and management or school of business in many universities discuss in-depth about the necessity and importance of setting up finance courses. Especially for non-economics majors in school of economics and management or school of business, whether finance courses should...

At the end of the nineteenth century comes a generation of Naturalism writers whose ideas and consciousness focus on the workings of the universe and the society's disorders, and they also like to have the harsher insight into the reality, especially the distinctive rebelling traits on Sister Carrie...

With the progress of The Times, thought the increasing numbers of colleges and universities attach great importance to the cultivation of talents, the essential issue of many colleges and universities is how to orientedly cultivate practical personnel according to the social requisition. This is also...

MCU application capability is an important skill that applied undergraduate of electronic information college students must master. This paper explores the feasibility and effectiveness of "3T"mode for the cultivation of applied talents, with application-oriented personnel training as the goal and effective...

Cultural differences are reflected in various places, such as in cartoon movies. Study on cultural differences may help to learn from the other cultures and to promote and spread the national cultures and values. In the paper, the author mainly analyzes differences between American and Chinese cartoon...

Using the methods of text analysis, interview and logic analysis, it made a reflection on the club teaching model of public physical education in Yan'an University. The results show that adopting club teaching model in public physical education was in line with the trend of teaching reform and development,...

General education is an important part of higher education in China. General education affects the free comprehensive development of college students. This paper expounds the necessity of the purpose of general education and its implementation. This paper puts forward a teaching method based on the lecture...

In the current social economic development circumstances, people's daily production and life are increasingly dependent on energy resources. However, because coal, oil and so on are non-renewable resources in real life, in this case, In order to ensure that China can achieve long-term development, we...

214 vocational collage students of Tianjin Sino-German Vocational Technical College are surveyed to explore students' English learning strategy and the relationship between learning achievement and English learning strategy. The results showed that memory strategy, form practice strategy and cognitive...

This study used a subtitle corpus of American TV drama House of Cards SeasonI, Season and Season to investigate the utilization of discourse marker so and explore the characteristics of facial expressions' changes and the effects of social elements and personal emotions for text cohesion of the discourse...

The ownership structure is the basis of the development of companies, and performance measurement is critical for company to improve incomes. This study has empirically examined the relationship between the ownership structure and firm performance using a balanced panel of listed logistics companies...

The development of vocational colleges in our country is in the critical period from large-scale to characteristic and connotation construction.The paper compares the higher vocational education system of Germany and the other countries, such as the mode of talent training mode, course mode, education...

Rapid development of the Internet has brought huge changes to commercial modes, lifestyles and social organizations, and also raised new questions for design practices. Traditional design subjects can hardly meet demands of increasingly extensive application fields, nor can they effectively explain new...

O. Henry was a well-known American writer in the world literature history. His writing is vivid and he is good at using irony, paronomasia, metaphor, metonymy and exaggeration to make the story full of fun. He is a master of surprising endings, and he usually design story plots dramatically, and makes...

Wang Anshi enjoys worldwide reputation and Fuzhou City is his hometown. Fuzhou should rely on the cultural brand of Wang Anshi and integrate tourist resources in Fuzhou to establish itself into a cultural tourism area of Wang Anshi's hometown, thus transferring the advantage of cultural tourism into...

As a native son of America, Bigger is a natural product of American society. He does not know where he belongs to, and how to find his way out of his bewilderment. He is a marginal man, and lives between white and black. During his life, Bigger experiences social and cultural destruction of manhood and...

Based on classic theories of soil compression and metallic jet penetration, this paper built a dynamic model of metallic jet penetration into soil, and verified its rationality through tests. The paper applied this model to the theoretical analysis of the process of metallic jet penetration into soil,...

In order to study the effect of high energy shot peening on electrochemical corrosion resistance of WE43 magnesium alloy, the electrochemical corrosion behavior in 3.5% NaCl solution of WE43 magnesium alloy with different processing duration was investigated. Its cross-sectional microstructure, surface...

In sewage treatment, the sewage whose carbon and nitrogen(C/N) ratios is less than 8 is defined as low C/N ratio sewage. This study contrasts the treatment effects under different C/N ratios in aerobic membrane bio-reactor. The experiment is performed in the following conditions: Temperature is from...

Sports events are an important part of China's sports industry, and interpreters are indispensable human resources in large-scale sports events. This paper analyzes and discusses the promotion effect of the participation of students from colleges for nationalities in the practice of interpreting volunteers...

With the continuous promotion of anti-corruption work in China, the loopholes in the current supervision system are increasingly obvious. Aiming to thoroughly change the situation that the legal status in the past is not independent, anti-corruption powers are scattered and the efficiency is low. The...

Innovation investment and technological progress have always been the focus of academic circles. This study takes A-share listed companies as the research object, and examines the mechanism and effect of broad money growth, innovation investment and technological progress. The results of the study are...

This paper proposes to focus anti-poverty funds on the provision of public goods in view of the overall lack of funds for government anti-poverty. Through the introduction and role analysis of NGO organizations, it is proposed to strengthen the cooperation with NGOs in the guidance of the government...

Knowledge management is the process in which enterprises use their intellectual capital to generate wealth. Having a sound knowledge management system is the key to enterprise development. This paper studies the knowledge management system of JLY Company in Guangzhou, analyzes the problems of insufficient...

This article mainly uses econometric methods such as cointegration tests, variance decomposition to make an empirical study the relationship on the growth of GDP and the stock market. The results show that there is a long-term equilibrium relationship between the growth of GDP and the stock market after...

As the connection of professional education and practical teaching, the cooperation between university and enterprise has become an indispensable beneficial complement of the professional education in universities. However, the cooperation degree and effect after the establishment of cooperation alliance...

The construction of tourism industry clusters is characterized by strong spatial agglomeration, large resource intensity and strong correlation. It is an inevitable trend of regional tourism industry innovation, internal cooperation, brand building and environmental governance of tourism destinations....

As a new mode of trade circulation industry in Wuhan, "North Hankou" is not only a rising growth pole of regional economic development, but also a special area for the development of Wuhan's open economy. Therefore, it is helpful for Wuhan to build an international trade city and promote Hubei province...

Liupanshui is an important member of the Wumeng Mountain contiguous destitute area, so studying its social sustainable development has very important practical significance. This paper firstly gives the comprehensive evaluation index system of social sustainable development of Liupanshui, and then empowers...

After years of development, residential property management has shown some drawbacks. Under the background of “Internet plus”, there are some innovative models in property management. How to make better use of Internet thinking and improve the professionalization and modernization level of residential...

The “school district housing” in China’s housing rental market is the main target of scarce educational resources and “education investment”. Guangzhou Municipal Government has taken the lead in promulgating policies to implement “equal rights for home tenants and owners”, and empowered eligible tenants’...

Since the implementation of “Internet plus” action plan, exploring how to fully integrate Internet technology with targeted poverty alleviation and guide targeted poverty alleviation to develop towards informatization, intelligence and science and technology is a practical problem that needs to be further...

At present, the development mode of commercial and trading enterprises has transformed from internal integration to external integration. It is an important problem to be solved by commercial and trading enterprises and even the theoretical circle as how to coordinate and cooperate with relevant upstream...

This paper inspects the effects of structural reforms of the mainland on the cross-strait economic and trade exchanges between 1995 and 2014. The research focuses on four fields: the institutional reform, the reform of the financial sector, the reform of the labor market, and the reform of the trading...

Deepening the institutional reform of the party and state is a profound change in advancing the modernization of the state governance system and governance capacity, and is a major political task that affects the overall situation of the party and the state. Only by profoundly understanding and accurately...

China's rural green industry is huge in scale, but its financial supply is obviously insufficient. Under the background of vigorously implementing the strategy of rural revitalization, the development of green finance is just in the right time. At the time the strategy of rural revitalization has provided...

The human resources management system is not perfect in today’s SMEs due to relatively backward management mode, insufficient recruitment work, lack of effective employee incentive mechanism, lack of scientific compensation system, insufficient staff training and neglect of corporate culture construction....

The participation of social organizations in urban and rural community governance is another major measure for the Chinese government to manage the country. From the current situation of social organizations participating in community governance in Yunnan Province, this situation has not yet been formed....

The development plan of Guangdong, Hong Kong and Macao Bay Area is going be launched soon, and the construction of Guangdong Free Trade Zone will continue to advance. Guangdong faces the dual national strategic and policy advantages of the Bay Area and the Free Trade Zone in the “One Belt and One Road”...

The ownership of state-owned enterprises does not refer to the ownership of “state”, but to a common ownership formed by the transfer of ownership rights in individual ownership by the whole people. The retention of the residual claim by the whole people is a prerequisite for the establishment of joint...

This paper is guided by the theory of industrial structure optimization, aiming at promoting the leap of Guangdong's international tourism industry. By analyzing the status quo and problems of the industrial structure in the development of Guangdong's international tourism, combining with the product...

The new young teachers are the main force of the teachers of our national undergraduate colleges. Their competency level has an important influence on the quality of talent training in private undergraduate colleges. Through the survey of 500 new young teachers in 20 private undergraduate colleges in...

2017 is a year for deepening supply-side structural reforms. It is also the initial year of China's sports industry reform. It analyzes the new normal and supply-side structural reforms, the new normal of sports industry. And it believes that promoting the supply-side structural reform is the only way...

In the new normal of economic development, The country implemented the "Internet plus" action plan relying on the foundation of industrial development advantages, promote the innovation of the Internet and the integration of the three major industries, it become the effective way to promote the upgrading...

Why do companies spend money to disclose these carbon information? From the perspective of internal economic motives, this paper attempts to select the Fortune 500 companies as samples, and use the OLS method to study the relationship between carbon performance and corporate performance from both the...

With the development and application of Internet technology, the logistics industry has entered an unprecedented period of development. In order to achieve environmental, economic and social development, circular economy has been identified as an important part of the national development strategy and...

This paper compares and analyzes the six typical modes of rural land management right stock cooperatives in China, extracts the general characteristics of rural land management right stock cooperatives, and reveals the necessary conditions for the development of rural land management right stock cooperatives.

The agricultural sector is unique in comparison to other industries. Most of the households in Mongolia are having agricultural workers, most of who are in the local traditional animal husbandry industry. Local animal husbandry is a traditional industry that is adapted to the natural features of the...

This paper uses state space model to study the impact of electronic money on commercial bank loan business. Through the establishment of a theoretical model system, the research methods are selected, and the indicators are selected and processed. Finally, the impact of electronic money on the commercial...

In China's social security system, disabled people, as special social groups, are vulnerable groups. They should receive more attention from the society. Also, there should be a sound and reliable social security system to help and protect disabled people. In recent years, China's social security system...

Under the guidance of the education strategy of 19th National Congress of CPC "Promoting Development by governance", it is bound to trigger the resonance of research-based universities and affect their financial governance behavior. Based on the education strategy of 19th CPC National Congress and the...

The impact of macroeconomic environment and its regulatory policies on micro-enterprise investment and financing behavior has become one of the research hotspots in the company's financial field. This study takes 1754 listed companies listed on the Shanghai and Shenzhen Stock Exchanges in 2007-2017 as...

Since 2002, the number of registered trademark applications in China has consistently ranked first in the world. However, some scholars questioned whether massively registered trademarks had significant positive influences on enterprise competitiveness. From the perspective of trademark layout of enterprise...

Objective: To understand the operation situation of community first diagnosis in Weicheng District of Weifang City, to study the influencing factors of residents' degree of satisfaction with community health service organizations, and to analyze the existing problems and propose countermeasures. Methods:...

Because of the changes in professionalism and national policies, the postgraduate entrance examination for medical students has become an essential choice. Under the high rate of students taking part in the examination, due to the lack of information, a large number of medical students have to take the...

In recent years, China's Internet finance has been developing rapidly. Compared with the traditional financial industry, Internet finance enjoys advantages of low cost, high efficiency, wide coverage and rapid development. At the same time, China's Internet finance has a large risk hidden danger. Starting...

Research purpose: Our research purpose is to explore the relationship of three important components: Corporate Governance, Audit Committee, Strategic Management Accounting. Research motivation: Corporate governance includes a system of institutions, policies, and laws in order to effectively organize,...

This study aims to determine the effect of labor wages on production value, the impact of creativity on production value, and the effect of labor wages and creativity on the production value of the ikat business in Troso Village, Jepara. This study uses quantitative methods and a causality research design....

This study aims to explore the application of the Ulu-Apad model as cultural heritage management in Tenganan Pegringsingan. The method in this study uses an interpretive ethnographic approach. The number of key informants in this study was 10 (ten) people active members of the adat village community....

This study aims to determine the implementation of internal controls on sales accounting information systems and accounts receivable. This qualitative study using observation, interview, and documentation conducted in PT Mitra Krida Perkasa Batam Batu Aji.The results in the field, that the correspondent...

Tourism innovations are helping to increase the range of services offered. In the context of the pandemic, innovations have appeared - virtual tours of museums, scenic natural places, hunting and fishing places, gastronomic cuisine of certain cities, etc. The Lankaran economic region of Azerbaijan is...

There is a common problem of ‘neglecting moral education, emphasizing intellectual education and forgetting labor education’ in the current postgraduate training program of colleges and universities. It seriously affects the training quality of high-level applied talents. In combination with the resources...

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 655; Correct Volume Number - 218). The publisher would like to apologize for any inconvenience caused. DOI of original article:...

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 654; Correct Volume Number - 217). The publisher would like to apologize for any inconvenience caused. DOI of original article:...

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 657; Correct Volume Number - 220). The publisher would like to apologize for any inconvenience caused. DOI of original article:...

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 656; Correct Volume Number - 219). The publisher would like to apologize for any inconvenience caused. DOI of original article:...

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 659; Correct Volume Number - 222). The publisher would like to apologize for any inconvenience caused. DOI of original article:...

In the special equipment industry, the accurate and normal operation of chemical analysis laboratory is an important basic guarantee to ensure the safe operation of special equipment media, materials and special equipment. This paper introduces the six links of man, machine, material, method, environment...

Building a new open economic system at a higher level requires opening up to the outside world in a wider range, wider fields and deeper levels. The opening up of the financial industry is one of the key links. CBRC’s cancellation of foreign ownership limit can effectively coordinate with the implementation...

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 649; Correct Volume Number - 212). The publisher would like to apologize for any inconvenience caused. DOI of original article:...