북한인들에게 현시점에서 통일이 되었을 경우, 효율적인 시장경제 · 경영/교육을 통하여 시장경제에 적응할 뿐만 아니라 그 원리를 적용하여 창조적이고 혁신적인 기업가 정신을 발휘, "기업이 고객을 만족시킴으로써 얻은 이윤은 정당한 것이며 그것은 또한 기업의 사회적 책임이다"라는 사실을 터득케하는 방안을 모색하는 것이 본 논문의 목적이다. 따라서 먼저 사상 · 정치 우선의 북한사회구조의 고유 특성과 "주체형" 인간개조사업으로 특이한 인간상을 갖게 된 북한인들에게 맞는 교육/훈련방안 모형을 만들기 위해, 사회주의 경영특성을 파악하고, 나아가 시장경제 · 경영교육사례연구로 미국의 對 알바니아 사례, 통일 독일의 동독기업지원사례, 일본의 對러시아 사례, 조총련계 조선대학교수에 의한 김일성대학의 사례 등 5개 사례를 현지 조사 및 면접을 통하여 심층적으로 분석, 가칭 「북한 시장경제 · 경영교육/훈련 지원단」 과 「북한 기업지원센터」 를 설립하고 두 기관을 중심으로 북한에서의 시장경제 · 경영교육/훈련에 필요한 교과과정 및 기업 지원을 할 수 있는 방안의 모형을 제시하고자 하였다.

The development of the Internet and digital technology has given rise to a new form of cultural industry - digital literacy, and the trend of all-media convergence has also promoted the production and marketing of IP, and the space for the development of digital literacy under the IP strategy and the market demand are constantly expanding. Due to the problems of insufficient exploitation and utilisation, low technology level, content homogenisation and serious piracy of China's IPs, the feasible paths of building a digital cultural and creative industry chain, all-media marketing, establishing a digital copyright protection system, guiding the orderly competition of IPs, and carrying out international cooperation have been put forward with the combination of theories and practices, to improve the efficiency of IP production, content quality and digitalisation, stimulate the innovation of content and science and technology, protect digital copyrights, and provide a better service for China's high-quality digital copyright production and marketing. Protection of digital copyright, and provide a reference for the creation of high-quality digital cultural and creative IP in China.

In the context of the pan entertainment era, the IP economy has unleashed infinite vitality and brought infinite possibilities to China’s animation market. With the help of the IP economy, China’s anime works will achieve three-dimensional and multi-dimensional development, and also be endowed with emotional needs, establishing an intangible bond with users. This article will explore how Chinese anime works can present a visual feast that combines Chinese characteristics and aesthetics under the IP economy model.

이 글은 2003~2018년까지 16년간 중국이 아세안(동남아국가연합)에 직접 투자한 패널 데이터를 수집해 분석한 것으로, IMF의 대표적 금융기관 발전 수준을 보여주는 FI (Financial Institution Index)와 금융시장 발전 수준을 보여주는 FM (Financial Markets Index)을 채택해 ASEAN의 금융 발전 수준을 가늠 하는 변수로 삼았다. 각국의 정치적 수준을 대변하는 WGI(Worldwide Governance Indicators)와 각국의 인간개발지수를 나타내는 HDI (Human Development Index)를 채택해 아세안 사회 환경을 가늠 하는 변수로 삼았다. 이를 조절변수로 삼아 아세안에 대한 중국의 직접투자를 각각 상호작용을 하여 중국의 직접투자가 아세안의 경제에 미치는 영향을 관측하였다. 그 결과 중국의 동남아국가연합(ASEAN)에 대한 직접투자가 유치국 경제 성장에 긍정적인 영향을 미치지 않는 것으로 나타났다. 동시에 아세안의 사회 환경과 금융 발전은 중국의 직접 투자에 대해 부정적인 조정 작용을 가져온다.

디지털 경제의 급속한 발전으로 전통적인 과세제도가 새로운 경제 형태인 디지털경제에 더 이상 적용 할 수 없게 한다. 디지털 경제 발전에 걸맞은 조세제도를 적극적으로 구축하는 것은 오늘날 사회에서 직면해야 할 과제다. 본 연구는 먼저 디지털 경제의 정의와 특징 및 디지털세에 대해 기술하였다. 디지털경제가 중국의 경제·사회에 가져온 새로운 변화를 착안점으로 납세 주체의 감독, 과세 대상의 확정, 과세지의 결정 등 현행 조세제도에 대한 디지털 경제의 도전을 체계적으로 분석했다. 이와 함께 디지털 경제에 따른 과세 문제가 경제사회 발전의 효율성과 공정성에 미치는 부정적 영향도 살펴보았다. 시장 메커니즘의 왜곡, 재정수입의 손실, 조세권 배분의 불공평 및 조세부담의 불균형 등 문제를 포함한다. 그 다음 관련 국제기구 및 국가들의 디지털 경제 조세 도전에 대한 대응책을 정리했다. OECD는 국제 조세 제도의 개편을 촉진하기 위한 Two-Pillar 계획, UN이 이중과세방지 협약에 신설하는 제12B 조항, EU가 역내 조세규칙 조정을 추진하는 방안 그리고 미국이 국내 조세제도 개혁을 추진하는 방안 등이다. 마지막으로 본 연구는 디지털 경제에 따른 과세 도전에 대한 국제적 대응방안과 중국 조세정책의 문제점을 기초하여 조세제도, 세금 징수·관리 능력, 국제적 조세 협력의 세 가지 측면에서 디지털경제에 걸맞은 조세제도를 보완하는 대책을 제안했다.

The purpose of this research aims to develop the creative economy sector of rural communities in Trenggalek Regency, East Java, Indonesia by mapping the creative economy sub-sectors in Trenggalek Regency. The creative economy industry has been shown to have a positive effect on GDP in many developing countries and developed countries. In urban areas, the creative economy is often associated with the development of advanced technology, such that it is unlikely to evolve in rural communities. However, the rural environmental landscape, which not only has a wealth of creative human capital but also a cultural heritage, also encourages the growth of the creative economy sector in rural areas. This qualitative research was conducted for 60 working days through in-depth interviews, focus group discussions, observation and literature review. More precisely, first, it identified the potential of the creative economy both sectorally and regionally. Second, it identified the leading creative economy subsectors and compiled a creative economic development road map. After defining and mapping the potential of the creative economy, four of the sixteen sub-sectors of the creative economy were identified to be developed through a strategic plan for the growth of the creative economy using urban branding, innovative industrial centers and renewable resources.

The purpose of this study is to analyze and test the effect of financial ratios and macroeconomics on Islamic stock returns listed in Jakarta Islamic Index (JII) other than to assess whether investment risk can be an intervening variable in this study. The type of research is explanatory in nature with a quantitative descriptive approach. The data used is based on secondary sources with a sample group of 29 companies listed on JII for a 5-year period ending 31 December 2018. The data obtained were analyzed by using SEM (Structural Equation Model) with AMOS (Analysis Moment of Structural) 21 program. The results of the study show that only financial ratios affect sharia stock returns and investment risk, while the mediation test found that investment risk does not act as a mediating variable between financial ratios and macroeconomics and Islamic stock return. These findings indicate that the role of the company’s financial health is very important. Besides affecting the rate of return obtained, the company’s financial health can also reflect the level of risk that investors will accept in the future. By improving financial performance properly, a company will have a positive impact on various interested parties and minimize the level of investor losses.

A free-market economic system supported by the progress of the Industrial Revolution 4.0 has given birth to a sharing economy with a disruptive business model. In many ways, this business model is more effective, efficient, and makes it easy for businesses and consumers. However, because disruptive innovation is not asymmetrical with the conventional business that sustains innovation, several regulatory issues arise because it is fundamentally very different and cannot be regulated by standard law. Disruptive innovation may create chaos if it is regulated by norms that are used to regulate conventional business. This research was conducted with a normative method, which examines various theories, principles, laws and regulations to get justification for how the law should govern. The findings of this study are: competition law must be designed pragmatically so that it can keep pace with changes in business models that are rapidly changing. For this reason, it is necessary to shift regulatory authority from the Government to business people to make self-regulation, as a rule, that was born from the agreement of the business actors themselves. Self-regulation is considered more effective in maintaining fair competition, so that the market will be more dynamic, and consumers will be more prosperous.

The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies.

Self-efficacy has been extensively evaluated, but no studies have investigated the effect of self-efficacy on the self-reliance of women in poor-households economic productivity. This study analyzes self-efficacy as a personal factor, learning processes, and social support as an environmental factor towards the achievement of self-reliance in women from poor-households in productive economy businesses. Despite the dominant logic of this scheme, there is a need for field-based data regarding whether the variable really supports the sustainable empowerment of poor-households women. This study used the quantitative method through the survey technique. The samples of this study included 250 people collected from five regencies in Indonesia by using a multiple-stage random sampling. The data were analyzed with structural equation modeling. The results show that social support has a significant positive impact on the learning process; social support has a direct negative impact on self-efficacy. The learning process has a direct positive influence on self-efficacy, while social support has a non-significant impact on self-reliance. The learning process has a direct influence on self-reliance. Social support and the learning process both have significant positive impact on self-efficacy. Social support, learning process, and self-efficacy simultaneously have a positive impact on self-reliance in productive economic activities.

The outbreak of a recent strain of Coronavirus, known as ‘COVID-19’, has spread sharply from China across the globe, resulting in a dramatic recession in the global economy. This uncertainty has therefore negatively influenced the business perspective and the various formulated strategies that may not considered such [extreme] circumstances. Using baseline analysis and archival data, this paper reports some of the major implications of COVID-19 on global business and strategy and puts forward suggested research agenda as potential future directions for organizations. In order to survive and remain sustainable, this paper argues that businesses need to revisit their strategies during current COVID-19 crises from three perspectives, including supporting human resources financial commitment, forming crossfunctional teams and connecting with their supply chains, as well as investing in corporate social responsibility and doubling down efforts with regard to partnerships. The study also represents a preliminary analysis to the implications of COVID-19 on the business and strategies across the globe and is considered the first such in the field of business, as to date all research papers on COVID-19 have been published in medical-related journals. Directions for future research are also proposed at the end of this study.

With the rapid development of science and technology, the Internet era is coming and the internet economy is changing, and the Internet is having an increasingly widespread impact on people's production lives. The Internet economy, which symbolizes the development of the Internet industry based on the Internet, is rapidly developing in China. Today, the Internet is already becoming more prevalent, and people have been able to access relevant information, shopping, and entertainment through the Internet, which has led to the full development of the socio-economic economy and improved the efficiency of development across society, which has played a role in the better development of the Chinese economy. This article analyzes china's economic development of the Internet, explores the positive and negative impacts of the Internet economy on the Chinese economy, points out the problems of the Internet economy, and suggests corresponding to future internet economic development.With the continuous development of information technology, the Internet economy has become a new boost to China's economic development, combining with all walks of life, making full use of the advantages of the Internet to promote economic and social development.

This study aims to analyze the digital performance of Kazakhstan through dynamic analysis of national statistics and international indices as Global Innovation Index and ICT Development Index. The research combines three stages: analysis of digital transformation policies performance, review of ICT industry development, and comparative analysis of the positions of Kazakhstan, Turkey and South Korea as a benchmark in the international indices. This research findings show that despite great efforts of Kazakhstan in digitalization, the ICT industry contribution does not increase, it even falls. The international indices demonstrate that the reason is the weakness of the country in skills, venture capital, and innovation linkages. This leads to low knowledge, technology outputs, and creative outputs. The enablers of digital and overall innovation advancement of economy are identified. According to the international rankings the country has been doing its best in Access and Use areas. Another enablers are good business environment, ease of starting a business, protecting minority investors, and FDI inflows. The findings help to draw recommendations for strategic directions in order to improve the digital performance in Kazakhstan. The main limitation of this study is a lack of dynamic information on positions of Kazakhstan in other international indices related to digitalization.