International Journal of Economics, Finance and Management Sciences

Volume 10, Issue 6, December 2022

  • Problems and Countermeasures of Enterprise Internal Accounting System Construction

    Zhao Qi

    Issue: Volume 10, Issue 6, December 2022
    Pages: 307-311
    Received: Sep. 18, 2022
    Accepted: Oct. 31, 2022
    Published: Nov. 04, 2022
    DOI: 10.11648/j.ijefm.20221006.11
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    Abstract: With the deepening of reform and opening up and the globalization and diversification of the socialist market economy, modern enterprises are facing more intense and complex market competition. Under such a complex international and domestic situation, how can enterprises achieve long-term and steady development? We must strengthen and improve the ... Show More
  • Industrial Structure Upgrading, County Economic Growth, and Resident Income - Data from Counties in Anhui Province

    Yang Bing

    Issue: Volume 10, Issue 6, December 2022
    Pages: 312-318
    Received: Sep. 16, 2022
    Accepted: Nov. 05, 2022
    Published: Nov. 11, 2022
    DOI: 10.11648/j.ijefm.20221006.12
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    Abstract: Industrial restructuring is an important part of China's supply-side reform, which is related to sustainable economic prosperity, however, can industrial restructuring really promote regional economic development and regional residents' income increase? The main research purpose of this paper is the degree of influence of industrial structure upgra... Show More
  • Measurement of the Level of Coupling and Coordination Between Eco-environment and High-Quality Economic Development in Hunan Province and Its Spatial Differences

    Guosheng Chen, Jiawei Wei, Shipeng Yang, Xuelei Liu

    Issue: Volume 10, Issue 6, December 2022
    Pages: 319-330
    Received: Oct. 13, 2022
    Accepted: Nov. 05, 2022
    Published: Nov. 11, 2022
    DOI: 10.11648/j.ijefm.20221006.13
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    Abstract: The coordinated development of the ecological environment and high-quality economy is of great significance for maintaining ecological balance. Select 14 cities and states in Hunan Province as the research objects, establish a comprehensive evaluation index of ecological environment and high-quality economic development, use the weighted method to ... Show More
  • Toba Tourism Destination Marketing Management Through Planning Land Transportation Co-Design

    Mariana Simanjuntak

    Issue: Volume 10, Issue 6, December 2022
    Pages: 331-339
    Received: Aug. 18, 2022
    Accepted: Oct. 31, 2022
    Published: Nov. 11, 2022
    DOI: 10.11648/j.ijefm.20221006.14
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    Abstract: The purpose of this study is to explore the nature of Toba land transportation that connects to tourist destinations, identify the success factors of planning and implementing transportation services, build effective modelling of transportation services, and improve the image of the Toba destination area. This study adopts a literature review appro... Show More
  • Research on the Architecture of Information System Security Management Platform of Real Estate Management Center

    Jie Zhang

    Issue: Volume 10, Issue 6, December 2022
    Pages: 340-347
    Received: Sep. 19, 2022
    Accepted: Nov. 09, 2022
    Published: Nov. 14, 2022
    DOI: 10.11648/j.ijefm.20221006.15
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    Abstract: In recent years, with the continuous development of social economy, the scale of the network and the amount of information have increased dramatically, and network information security has been paid more and more attention. The promotion of "Internet + real estate registration" and the application of registration information sharing have brought gr... Show More
  • Research on Capital Intensive Management of State Grid Anhui Electric Power Company

    Geng Ran-ran, Xiang Ying-wei

    Issue: Volume 10, Issue 6, December 2022
    Pages: 348-355
    Received: Sep. 19, 2022
    Accepted: Nov. 12, 2022
    Published: Nov. 29, 2022
    DOI: 10.11648/j.ijefm.20221006.16
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    Abstract: Scientific and reasonable fund management is the key to the internal control and management of power grid enterprises, which can improve the efficiency and efficiency of the use of funds, and solve the problems of many accounts, idle funds and weak fund internal control and management. This paper takes the State Grid Anhui Electric Power Company as... Show More
  • Applying Fuzzy Preference Relations to Assess the Preference of Corporations for Sponsorship Projects

    Tien-Chin Wang, Tsai-Yun Huang, Chien-Hui Lee

    Issue: Volume 10, Issue 6, December 2022
    Pages: 356-367
    Received: Oct. 06, 2022
    Accepted: Nov. 21, 2022
    Published: Nov. 29, 2022
    DOI: 10.11648/j.ijefm.20221006.17
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    Abstract: Nowadays, more and more corporations or organizations perceiving the change of the marketing trends begin to accept and conduct corporate sponsorship. Under such a choice of consideration for sponsorship projects, what type of projects that corporations may prefer become the major concerns, which can be advantageous or helpful for their business ru... Show More
  • Analysis of the Relationship Between Efficiency and Fairness in a Supply Chain

    Yuming Xiao

    Issue: Volume 10, Issue 6, December 2022
    Pages: 368-376
    Received: Oct. 30, 2022
    Accepted: Nov. 18, 2022
    Published: Nov. 29, 2022
    DOI: 10.11648/j.ijefm.20221006.18
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    Abstract: In addition to efficiency, supply chain members’ fairness concerns cannot be ignored in supply chain management. Without certain fairness, the supply chain is likely to be unstable. This paper aims to analyze the relationship between fairness and efficiency in a supply chain through an incentive contract with revenue sharing. When determining contr... Show More
  • Construction and Research of China's ESG Information Disclosure System

    Sun Wen

    Issue: Volume 10, Issue 6, December 2022
    Pages: 377-382
    Received: Sep. 19, 2022
    Accepted: Nov. 29, 2022
    Published: Dec. 08, 2022
    DOI: 10.11648/j.ijefm.20221006.19
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    Abstract: With the rise of ESG (Environment, Social and Governance) concept in the world, ESG information disclosure has also received extensive attention. ESG information disclosure is an area to be studied in the future legal construction of capital market, especially in the process of improving the information disclosure system. It is necessary to establi... Show More
  • Research on Digital Economy Enabling High-Quality Development of Manufacturing Industry in Anhui Province

    Chen Wenjing

    Issue: Volume 10, Issue 6, December 2022
    Pages: 383-390
    Received: Nov. 12, 2022
    Accepted: Dec. 08, 2022
    Published: Dec. 15, 2022
    DOI: 10.11648/j.ijefm.20221006.20
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    Abstract: As the representative of new economic elements, digital economy is affecting all aspects of the national economy and gradually becoming a new driving force for development. Therefore, it has certain application value to study the high-quality development of digital economy enabling manufacturing industry. Based on the research of other scholars, th... Show More
  • Social Capital, Psychological Needs, and Subjective Well-Being: Evidence from China

    Chuanbao You, Ling Li

    Issue: Volume 10, Issue 6, December 2022
    Pages: 391-399
    Received: Nov. 26, 2022
    Accepted: Dec. 10, 2022
    Published: Dec. 23, 2022
    DOI: 10.11648/j.ijefm.20221006.21
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    Abstract: Social capital is an important factor affecting consumers' consumption experience, and the research on its internal psychological mechanism is worth further exploration. However, few studies have explored the internal mechanism of influencing consumers' subjective well-being at the intersection of sociology and psychology. Accordingly, this study a... Show More
  • An Introduction to GRG for Cultural and Creative Production of Building Materials

    Li Xiuyun

    Issue: Volume 10, Issue 6, December 2022
    Pages: 400-404
    Received: Nov. 20, 2022
    Accepted: Dec. 23, 2022
    Published: Dec. 28, 2022
    DOI: 10.11648/j.ijefm.20221006.22
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    Abstract: Cultural and creative industries are an important driving force for economic transformation and upgrading and an important means of national soft power competition. Cultural and creative industries are characterized by knowledge intensive, high added value and high integration, and creative cultural production is one of the main sectors of the know... Show More
  • Strategies of Implementing Moral Legitimacy in SMEs in Crop Production Supply Chain in Zimbabwe

    Thembani Gaswa, Nothando Msipah, Josphat Manyeruke

    Issue: Volume 10, Issue 6, December 2022
    Pages: 405-415
    Received: Oct. 18, 2022
    Accepted: Dec. 08, 2022
    Published: Dec. 28, 2022
    DOI: 10.11648/j.ijefm.20221006.23
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    Abstract: Today consumers are becoming aware of the contents of foodstuffs they eat and even various processes of production, packaging and distribution methods, which motivate many food industries to consider adopting moral legitimate practices in their value chains. SMEs in crop production in Zimbabwe are struggling to come up with suitable strategies in t... Show More
  • The Impact of Growth Opportunities on the Relationship Between Firm Debt and Abnormal Accruals - Evidence from Europe

    Claudia Frisenna, Davide Rizzotti

    Issue: Volume 10, Issue 6, December 2022
    Pages: 416-426
    Received: Nov. 27, 2022
    Accepted: Dec. 20, 2022
    Published: Dec. 29, 2022
    DOI: 10.11648/j.ijefm.20221006.24
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    Abstract: This study aims at exploring the way in which managers of levered firms use accruals in the financial reporting process. Particularly, we examine the relationship between firm debt level and the signed value of abnormal accruals, and whether expected growth opportunities shape the above relation. The analysis is based on a large panel of European n... Show More