Accounting Data Research Articles

PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, UMUR USAHA, PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI

A good accounting information system can help large and small companies grow. MSMEs in Karawang Regency rarely use accounting data. It is common knowledge that MSME members lack the skills to utilize accounting data to manage their money well. This research aims to examine differences in demographic parameters including education level, accounting knowledge, business age and business experience in Karawang. The analytical method used in this research is a quantitative data analysis method using the multiple linear regression method. Owners of micro and small companies in the Karawang region of Indonesia registered with the Cooperative Service are represented in the research sample population. The sampling method was used to collect samples using the Slovin method. Hypothesis testing uses a partial test (t test) simultaneous test (f test) coefficient of determination test. This research shows that there is a relationship between level of education, level of accounting knowledge, age of business and use of accounting information. Partial and simultaneous test results show that business experience, education level, accounting knowledge, business age influence the use of accounting information

The Situation of Graduates and Students in the Polish Labour Market

Abstract Subject and subject of work The subject of the study is to indicate the situation of students and graduates on the Polish labour market, taking into account data on the number of students and graduates, as well as employment and unemployment statistics in selected years. Materials and methods The study used the method of analysis of legal acts, data of the Central Statistical Office and analysis of the literature on the subject. Based on the qualitative analysis of the available documents, the main changes in the employment of university and secondary school graduates were indicated, taking into account the main factors limiting their employment. Results People with higher education are in a particularly good situation on the labour market compared to secondary school graduates. In the process of hiring employees, the age, the field of study of the candidate and the actual situation on the labour market are important. Conclusions Factors limiting employment were identified, both on the part of employers and the graduates themselves, taking into account the selected time period and the situation on the labourmarket.

Making some progress on the progressive aspect zài in Mandarin Chinese

Taking into account data hitherto neglected, this article examines the progressive aspect zài 在 in Mandarin Chinese and related issues. We argue in favour of the constituency [ AspP zài 在 [V-zhe 着]] and demonstrate important syntactic and semantic differences between the progressive aspect zài 在 and the durative aspect -zhe 着 . Importantly, unlike ‘zài 在 V’, ‘V-zhe 着’ is only acceptable as the sole predicate in a root sentence when interpretable as a (derived) state. Otherwise, the presence of the progressive aspect zài 在 is required: ‘zài 在 V-zhe 着’. This crucial role of zài 在 is often obscured by its phonological fusion (haplology) with the preposition zài 在 ‘at’ heading an immediately following prepositional phrase: NP [ AspP zài 在 [ VP [ PP zài 在 NP] [V-zhe 着 NP]]] => NP ZÀI 在 NP V-zhe 着 NP. The presence/absence of an underlying progressive aspect zài 在 (having fused with the preposition zài 在) is reflected in the choice of negation. Since the progressive aspect zài 在 must be negated by méi 没, not bù 不, it follows that no underlying aspectual zài 在 is present when it is bù 不 that negates a VP with a zài 在 PP adjunct NP bù 不 [ VP [ PP zài 在 NP] VP]. By contrast, when there is an underlying aspectual zài 在, the negation méi 没 is required, resulting in the surface sequence ‘NP méi 没 ZÀI 在 NP VP’. Finally, given that a subset of auxiliaries, some stative verbs as well as state-denoting ‘V-zhe 着’ are negated by méi 没, negation of ‘zài 在 VP’ by méi 没 is compatible with the status of ‘zài 在 VP’ as a state, hence able to be true at a moment.

Importance of natural conditions in Poland in the operation of fully organic farms and those with co-existing conventional production

Abstract This study addresses the issue of assessing the functioning of farms in areas with diverse natural farming conditions by evaluating them using the latest version of the Agricultural Production Area Valorization (APAV) index. Analyses were performed on three types of farms: fully organic farms, organic farms with co-existing conventional production, and conventional-production farms. To achieve the research objective, 259 communes were selected depending on the level of their APAV. Assessments were made of their production potential, production organization, production and economic results in communes with average APAVs below, equal to, and higher than the national average (66.6 points) based on data from farms continuously keeping accounts for the Polish farm accountancy data network (FADN) in between 2019–2021. The Shannon-Wiener index (S-W index) was used to measure the degree of diversity of crop species in the farms’ sown crops, and determine what proportion of those were structure-forming plants. This research demonstrates that in order for interest in organic production to develop under current conditions, there must be sufficient financial support for agricultural producers, especially in areas with more difficult farming conditions.

Analysis of the Potential of Watersheds as a Source of Raw Water in the Batang Integrated Industrial Area (KITB) in Cluster 1

The Batang Integrated Industrial Area (KITB) is located in Banyuputih District, Batang Regency, Central Java, with a total area of 4,300 Ha and currently what has been developed is cluster 1 covering an area of 3100 Ha. Water has a central role in human and industrial activities, with potential impacts on health, worker safety, and the environment. The main problem is the uncertainty of raw water supply which poses a risk to Environment Health Safety (EHS). Therefore, this research aims to identify and analyze water sources, by EHS objectives, because safe water supply is key to environmental and worker safety. The water balance method is used to analyze water needs and availability. Analyze water needs in industrial areas by taking into account data for each type of industry. Water availability analysis includes the identification of raw water sources, including groundwater and surface water, taking into account that excessive exploitation of groundwater can hurt EHS. In contrast, surface water and rainwater collection are sustainable alternatives that are relevant to environmental and safety concerns. The research involved calculations using rainfall data from the Subah Rain Station and climatology data from the Central Java Climatology Station during the 2021-2022 period, as well as discharge analysis using the Mock Method. The research results display the potential of the river basin and show that rainwater collection can effectively overcome EHS challenges related to water availability in the Batang Integrated Industrial Area.

Conventional versus organic olive farming: which has a better economic performance?

The European Green Deal sets a target of at least 25% of the total EU agricultural land under organic farming by 2030. In the case of the Spanish olive sector, organic olive farming accounts for barely 10% of the national agricultural area dedicated to this crop. Within this context, this study compares the economic performance of Spanish conventional and organic olive farms in terms of productivity, profitability, viability, resilience, and independence. To do so, microdata provided by the Spanish Farm Accountancy Data Network have been used, and matching methods have been applied to conduct an unbiased comparative analysis of matched conventional and organic farms. Results show statistically significant differences in productivity, with conventional olive groves being more productive. However, CAP subsidies are shown to be an effective instrument for promoting the conversion to organic farming in olive groves since they cancel out the differences in profitability between these two production systems. There is also evidence of the greater resilience of organic farms. These results could contribute to a more efficient design of instruments promoting the ecological transition of agriculture in line with the aforementioned policy objective.

Economic burden of transitions to later stages of Alzheimer’s disease in Europe: elevating the sense of urgency to treat

AbstractBackgroundAlzheimer’s disease (AD) significantly impacts individuals, families, and society worldwide. In Europe, it affects approximately 10 million people, leading to considerable healthcare costs, caregiver burden, and reduced productivity.1 It is crucial to slow down AD progression in order to alleviate the rising burden of the disease.MethodTwo targeted reviews were conducted, one on the prevalence of individuals with biomarker‐confirmed AD pathology and the other on the costs associated with AD by disease stage and care setting. The most recent prevalence1,2,3,4,5,6,7,8 and cost9,10,11,12,13,14,15,16,17,18 data were identified for selected countries, including the UK, France, Germany, Italy, Spain, Sweden, Netherlands, Finland, Switzerland, Estonia, and the Czech Republic. Regression‐based or linear extrapolation methods were applied to fill the existing data gaps where appropriate. All costs were converted to USD and adjusted for inflation to reflect 2022 values.ResultThe national costs associated with annual transitions across all AD stages were estimated to be ($11.4bn) in Germany, followed by France ($6.2bn), UK ($5.2bn), Spain ($3.7bn), Italy ($3.2bn), Switzerland ($1.9bn), Sweden ($1.4bn), Netherlands ($1.07bn), Finland ($0.8bn), Czech Republic ($0.7bn), and Estonia ($0.03bn). Early‐stage progression, with the largest number of individuals transitioning from mild cognitive impairment (MCI) to mild AD, accounted for more than half of the total transitioning costs in the UK, Spain, Finland, Netherlands, Czech Republic, and Estonia. However, the highest cost burden varied across the countries. In Germany, Italy, and Switzerland, similar to previous estimates for the US,19 the highest burden was associated with late‐stage progression from moderate to severe dementia, despite the relatively lower number of such transitions. This is likely due to the more expensive institutional care in these countries. Our findings further suggest that including the economic value of uncompensated caregiving substantially increases the total costs while leading to greater variability in estimates. The interpretation of these results should take into account data limitations and the assumptions made in the analysis.ConclusionThe economic burden of AD increases as disease progresses. Total costs and the underlying components vary across health systems and regions. Nevertheless, universally, any treatment that slows down the disease progression could result in substantial costs savings.

Internationalization in the Baltic Regional Accounts: A NUTS 3 Region Dataset

Features of internationalization, such as trade, foreign direct investments, and international migration, are crucial for understanding the economic developments of small and open economies. However, studying internationalization at the country level may obscure significant heterogeneity in its relationship with economic growth and other economic and social outcomes. Regional accounts provide insights into the geography of internationalization, but collections of such disaggregated statistics are rarely provided by statistical bureaus. The purpose of this paper is twofold. First, we demonstrate how regional account data, including internationalization indicators, can be constructed to obtain consistent and homogeneous regional-level series using a combination of micro and macro data sources. Second, our aim is to foster spatial research on internationalization and the spatial economy in the Baltics by providing comprehensive data collection of socio-economic variables at the NUTS 3 regional level over time. This collection encompasses trade, FDI, and migration, enabling the study of internationalization and other features of the Baltic economy. We present a series of key features, revealing noticeable correlation patterns between regional development and internationalization.

INFLUENCE OF PHENOTYPIC TRAITS OF COWS ON THEIR MILK PRODUCTION

The research was conducted in LLC JV "Imeni Volovikova", Rivne region (Polissya zone, n=1840), SE DG "Oleksandrivske", Vinnytsia region (Forest-Steppe zone, n=714) and SE "Experimental farm "Askaniyske" (Steppe zone, n=926) on firstborn and full-grown cows (III lactation) of the Ukrainian Black-and-White dairy breed. In the controlled cows, by retrospective analysis of zootechnical accounting data for the last 10 years, the signs of milk production were studied depending on phenotypic traits (live weight of newborns, 6-, 12- and 18-month-old animals), age and live weight at first calving, duration of the first service period).
 It has been established that animals of the Ukrainian Black-and-White dairy breed in different farms are characterised by rather high live weight during the period of their rearing. The highest values of this trait in newborn and 18-month-old heifers were observed in the Forest-Steppe zone, and in 6- and 12-month-old heifers - in the Polissya zone. The best average daily growth from birth to 6 months of age was observed in heifers from the Polissya zone, and in all subsequent age periods and from birth to 18 months - in animals from the Forest-Steppe zone. The highest values of the relative speed and tension of live weight growth of heifers were noted in the period from birth to 6 months, and these indicators decreased with age. Intergroup differentiation in terms of reproductive capacity was observed in the first-born heifers of the controlled farms. Animals from the Steppe zone had the highest live weight at first calving and the shortest duration of the first service period, while animals from the Forest-Steppe zone were the fastest maturing. Cows from the Steppe zone were also the best in terms of milk yield.
 The formation of milk production of first-born cows was significantly influenced by their live weight during the growing period. In the Forest-Steppe zone, the most productive were the first-born cows with a live weight of 40-42 kg at birth, 181-190 kg at 6 months of age, 321-335 kg at 12 months of age and 421-435 kg at 18 months of age; in the Polissya zone - 43 kg and more, 181-190 kg, 321-335 kg and 421-435 kg, respectively; in the Steppe zone - 43 kg and more, 191-200 kg, 336 kg and more and 421-435 kg. Multidirectional relationships were observed between the live weight of first-born heifers at different ages during their rearing and signs of milk production. In animals from the Forest-Steppe zone, they were insignificant and in almost all cases unreliable, while in first-born cows from the Polissya and Steppe zones these relationships were somewhat more significant and in most cases reliable.

Contribution of Recording of Accounting Data on The Performance of the Selected Supermarkets in Moshi Municipality, Tanzania

This study aimed to assess the contribution of recording of accounting data on the performance of selected supermarkets in Moshi Municipality, Tanzania. This study was guided by the Records Continuum Theory, (1990s). The study used cross- sectional survey under quantitative approach method in assessing the accounting records in SMEs. It used a population of 150 small and medium businesses of supermarkets which are mainly registered to operate in Moshi Municipality area settings. The sample size was 100 small supermarkets, which was determined by using Slovin’s formula. A simple random sampling technique was used to get respondents who were the managers, accountants /cashiers and storekeepers using two instruments; which were interview schedule and questionnaires. The interview schedule was for the managers and the questionnaires for accountants/cashiers and storekeepers. In ensuring validity of the research instruments, the researcher presented the questionnaires and the interview schedule to university experts for scrutiny and suggestion on their validity, relevance, clarity and suitability of the information contained. To establish the reliability and internal consistency of the research instruments, pilot testing was done with the help of Cronbach Alpha. The result of the Cronbach Alpha test was 0.749 of the reliability value, which indicated, that the tool (questionnaires) were reliable for the study. The study collected only primary data, and the quantitative data generated were analyzed using descriptive statistics which included percentages, frequency counts, mean and standard deviation, and data were presented using tables. The findings of the study showed that, recording of accounting data contributes to business performance between businesses (supermarkets). Based on the findings, it was concluded that, business enterprises especially supermarkets’ performance is highly contributed by properly recording of accounting data, as indicated by the grand mean value of 4.20 which is above average of 3; and its standard deviation of 0.90. It was therefore recommended that SMEs should practice recording of accounting and maintain their financial records simple and consistent depending on the type of the businesses. Education background of the accountants and storekeepers should be taking into consideration as the more they are educated, the more they reduce recording errors of the transactions; which will help to maintain constant financial performance. Authorities should decide and put into force some rules and regulations for any business, regardless of its size to perform recording of accounting of its activities because through the keeping of records; the business will maintain and increase its revenues and consequently the profits. This is because the authorities collect its taxes from the profits of these business enterprises.

RISK-ORIENTED STRATEGIC MANAGEMENT ACCOUNTING IN UKRAINE

In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management. Management accounting helps make risk-based decisions to achieve strategic goals. The expert survey method made it possible to identify the most significant risks for enterprises in Ukraine in war conditions: the risk of increased costs, reduced income, the risk of inability to repay obligations, loss of customers, non-payment of receivables, loss of asset value, risk of unprofitability, reduction of business and bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed. It shows the relationship of accounting objects, the financial statements of the enterprise, with analytical indicators for assessing the financial condition and the impact of risks under pessimistic, optimistic and optimal scenarios. In practice, it helps to identify risks, determine their impact on enterprise performance indicators, model indicators, assess their compliance with strategic goals, adapt in a timely manner, and make effective management decisions.

Analisis Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Riau Terkini Utama

This study aims to analyze the cash receipts and disbursement accounting system at PT. Riau Terkini Utama with qualitative methods. PT. Riau Terkini is a company engaged in business, namely Web Portals/News sites, the form of a Limited Liability Company. The development of information and communication technology today is much faster than imagined by many parties. In Indonesia, almost 18 million Indonesians are internet literate and will continue to increase at any time. Indonesia is currently experiencing a very rapid development of digital media. Each company is required to apply an accounting system that is in accordance with the conditions of each company. One of the systems used by the company is the cash receipts and disbursement accounting system. Cash problems are matters that require special handling, especially in administration, both for large, medium and small companies. Because in principle cash is a current asset that has the most liquid nature and is easily transferable. As an Information Technology-based mass media, Riauterkini.com can be accessed anywhere, all over the world. This can be proven by the various countries of origin of Riauterkini.com visitors. Until now more than 50 countries have been the origin of visitors to Riauterkini.com. To overcome these problems an internal control system is needed to optimize existing resources and minimize unwanted things that will harm the company. Optimizing resources means increasing the accuracy and thoroughness of data and creating reliable accounting data in its records. While minimizing unwanted things aims to maintain and protect company assets, for example reducing errors, fraud and damage.

Not so sweet: impacts of a soda tax on producers

AbstractPortugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in domestic SSB sales, relative to bottled water. The soda tax hindered SSB firms’ financial health, namely net income, ability to convert receivables into cash, and liabilities. SSB producers/importers did not decrease wages, cut jobs, or modify their workforce toward higher R&D capacity. Forgone corporate income tax appears negligible compared to the government revenue generated by the tax itself.

Electronic Evidence: A Framework for Applying Digital Forensics to Data Base

ABSTRACT Accounting data bases contain much information reflecting a company’s financial performance, clients, suppliers, and other relevant information about the company’s activities. Thus, attracting criminal activity is empowered by a wide range of new and evolving digital technologies. More interestingly, all of these electronic media create digital traces, providing useful information for the digital investigation process. As digital crime targeting millions of pieces of sensitive information from data bases is rising, specific expertise and an informed approach in data base forensics are required. This study suggests an enhanced meta-framework, named data base evidence finding investigation (DEFI), to investigate an accounting data base to detect tampering. DEFI offers more targeted and streamlined guidance for data base experts to perform investigations while preserving the digital evidence's integrity and leaving it unchanged. Using an example, we demonstrate that the proposed enhanced meta-framework can guide the detection of suspicious transactions in an accounting data base.

The power and potentials of Flexible Query Answering Systems: A critical and comprehensive analysis

The popularity of chatbots, such as ChatGPT, has brought research attention to question answering systems, capable to generate natural language answers to user’s natural language queries. However, also in other kinds of systems, flexibility of querying, including but also going beyond the use of natural language, is an important feature. With this consideration in mind the paper presents a critical and comprehensive analysis of recent developments, trends and challenges of Flexible Query Answering Systems (FQASs). Flexible query answering is a multidisciplinary research field that is not limited to question answering in natural language, but comprises other query forms and interaction modalities, which aim to provide powerful means and techniques for better reflecting human preferences and intentions to retrieve relevant information. It adopts methods at the crossroad of several disciplines among which Information Retrieval (IR), databases, knowledge based systems, knowledge and data engineering, Natural Language Processing (NLP) and the semantic web may be mentioned. The analysis principles are inspired by the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) framework, characterized by a top-down process, starting with relevant keywords for the topic of interest to retrieve relevant articles from meta-sources And complementing these articles with other relevant articles from seed sources Identified by a bottom-up process. to mine the retrieved publication data a network analysis is performed Which allows to present in a synthetic way intrinsic topics of the selected publications. issues dealt with are related to query answering methods Both model-based and data-driven (the latter based on either machine learning or deep learning) And to their needs for explainability and fairness to deal with big data Notably by taking into account data veracity. conclusions point out trends and challenges to help better shaping the future of the FQAS field.

Understanding local government debt financing of infrastructure projects in China: Evidence based on accounting data from local government financing vehicles

This study develops an analytical framework to investigate the complex relationship between local government debt issuing for infrastructure financing, state control, land finance, and development activities in the private sector in China. Using local government financing vehicles’ accounting data, we find that local governments are working creatively to meet infrastructure development targets handed down by the central government. Moreover, local government financing vehicles became more responsive to development activities from the private sector in their debt-issuing decisions after the regulations of local government debt issuing in 2013/14. By modelling the effect of three distinct forces, i.e., the central government, local governments, and the market, in one unified framework, our study provides reliable evidence of how infrastructure financing works in China. Our research extends the studies of land finance into the infrastructure development domain. The findings are also helpful for studies on China's land use policy under its leasehold land right system, particularly the impacts of different land planning uses on infrastructure development.

Analysis of Enterprise Accounting Data Management Evaluation Model Based on Maturity Modeling

Abstract This paper takes the capability of accounting data management in Company D as the research object and constructs a maturity model of accounting data management. The idea of the maturity model’s gradient is used to divide key process domains and practices and then create a set of accounting data management index systems. Meanwhile, the fuzzy element evaluation and analysis method is applied to the evaluation of accounting data management maturity of enterprises, and “maturity level, evaluation index, and quantitative value” are defined as the basic elements of fuzzy elements. Finally, based on the evaluation results, the evaluation indicators at all levels of the accounting data management maturity model of Company D are analyzed. The results show that the evaluation value of the cost management capability and decision support capability of Company D is 3.1678 and 2.9518, which can ensure the authenticity, timeliness and reliability of accounting data to a certain extent. This paper provides new ideas for the research of enterprise accounting management evaluation, which has certain theoretical significance and practical value.

Organisation of accounting of financial results of agricultural enterprises of Ukraine and its improvement

The relevance of organising the accounting of financial results of agricultural enterprises in Ukraine lies in the need to provide a high-quality information base for management and strategic decision-making in the context of constant changes in agriculture and international standards. Improvement of this system contributes to increasing the competitiveness of agricultural enterprises, their efficiency and transparency in assessing performance. The purpose of the article is to substantiate promising directions for improving the organisation of accounting for financial results of agricultural enterprises on the basis of identifying its peculiarities in agricultural production and using modern technologies of programming and automation of accounting processes and workplaces of accounting staff. The research methodology used was a systematic approach, hermeneutical, historical and logical analyses, the method of expert assessments and functional and logical analysis. It is established that accounting of financial results and its organisation have significant features at the level of agricultural enterprises. They relate to seasonality and unevenness of production during the calendar year; use of elements of living nature – land, agricultural plants and the main herd of animals – as the main means of production. There is also a certain inconsistency between accounting standards and international financial reporting standards. There is also a lack of a unified methodology for determining and evaluating financial results for small and large enterprises. Identification of shortcomings allowed to develop priority areas for its improvement: harmonisation of national provisions on financial results accounting as the basis for its systematic organisation; harmonisation of national and international standards; unification of quantitative indicators and their list for assessing and diagnosing financial results; improvement of analytical accounting by cost centres and responsibility centres; software and automation. The tasks for accounting for financial results and methods of analysing accounting data for the future were clarified. The obtained results can be used in the work of agricultural enterprises, educational and scientific process of higher education institutions

Financial Analysis and Forecast of Volkswagen Group

With the development of the global economy and the improvement of the technology level, the integration of information technology and the manufacturing industry has accelerated. The global manufacturing sector is moving in major directions as a result of digitalization, networking, and intelligence. The auto industry is also innovating, and artificial intelligence and new energy have accelerated the innovation and change of the auto industry. How automotive companies can improve their profitability and gain advantages in the competition during the transition period has become a key issue. This paper takes Volkswagen (VW) Group as the research object and analyzes its relevant indicators in FY2022, and also selects enterprises in the same industry for comparison. The current financial situation of VW Group is analyzed in terms of solvency, operating capacity, and profitability. The financial indicators such as total debt ratio, profit margin, total asset turnover ratio, and return on equity are used to make a comprehensive assessment of VW Group's financial status. With the gradual diversification of corporate sales revenue, revenue measurement, and recognition have become more complex. This paper also accounts for elements such as revenue and intangible assets of VW Group to make sure accounting data is accurate. The analysis is conducted from the perspective of corporate strategy to understand the strategic objectives and future direction of the VW Group. The VW Group's risks and difficulties are evaluated and projected within the framework of the overall company plan.

Financial Analysis on Air China Limited

The outbreak of COVID-19 has caused a significant decline in the aviation service industry's operating conditions due to the decrease in people's travel volume. This study conducts a fundamental performance analysis of Air China, in comparison with China Southern and China Eastern Airlines, using critical accounting analysis and data disclosed in the 2021 annual financial statements. The analysis includes liquidity, solvency, efficiency, and return on investments, providing a measurement of the potential of Air China in the Chinese civil aviation industry in the post-pandemic era. The study provides suggestions for investors based on the value of Air China. The results of the analysis show that Air China has maintained good liquidity with a current ratio of 0.51, indicating that the company can meet its short-term liabilities. Solvency analysis indicates that the company has a debt-to-equity ratio of 1.05, which is lower than China Southern and China Eastern Airlines, indicating that Air China has less financial risk. The efficiency analysis shows that Air China has a better asset turnover ratio than its peers, indicating better management of its assets. Return on investment analysis indicates that Air China has a better return on equity than other two competitors, indicating a higher potential for investor returns. Overall, the study suggests that Air China has the potential to perform well in the Chinese civil aviation industry in the post-pandemic era. Investors should consider Air China as a viable investment option, given its good liquidity, solvency, efficiency, and return on investment.