With the advent of the era of big data,traditional financial management has been unable to meet the needs of modern enterprise business.Enterprises hope that financial management has the function of improving the accu...With the advent of the era of big data,traditional financial management has been unable to meet the needs of modern enterprise business.Enterprises hope that financial management has the function of improving the accuracy of corporate financial data,assisting corporate management to make decisions that are more in line with the actual development of the company,and optimizing corporate management systems,thereby comprehensively improving the overall level of the company and ensuring that the company can be in business with the assistance of financial integration,can better improve and develop themselves.Based on the investigation of enterprises and universities,this article analyzes the problem of accounting talent training from both the demand and supply ends,and puts forward some suggestions for the teaching reform of accounting integration with big data in financial colleges and universities,and strives to promote the integration of business and finance.The optimal allocation of enterprise resources will gradually enhance the market competitiveness of enterprises,and explore the application strategies of big data technology in the integration of enterprise business and finance.展开更多
Cities are facing challenges of high rise in population number and con-sequently need to be equipped with latest smart services to provide luxuries of life to its residents.Smart integrated solutions are also a need t...Cities are facing challenges of high rise in population number and con-sequently need to be equipped with latest smart services to provide luxuries of life to its residents.Smart integrated solutions are also a need to deal with the social and environmental challenges,caused by increasing urbanization.Currently,the development of smart services’integrated network,within a city,is facing the bar-riers including;less efficient collection and sharing of data,along with inadequate collaboration of software and hardware.Aiming to resolve these issues,this paper recommended a solution for a synchronous functionality in the smart services’integration process through modeling technique.Using this integration modeling solution,atfirst,the service participants,processes and tasks of smart services are identified and then standard illustrations are developed for the better understand-ing of the integrated service group environment.Business process modeling and notation(BPMN)language based models are developed and discussed for a devised case study,to test and experiment i.e.,for remote healthcare from a smart home.The research is concluded with the integration process model application for the required data sharing among different service groups.The outcomes of the modeling are better understanding and attaining maximum automation that can be referenced and replicated.展开更多
In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate busine...In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.展开更多
As an online course-teaching mode,Massive Open Online Course(MOOC)has drawn great attention from both teachers and students.It is necessary to give full play to the advantages of MOOC resources and to enhance teachers...As an online course-teaching mode,Massive Open Online Course(MOOC)has drawn great attention from both teachers and students.It is necessary to give full play to the advantages of MOOC resources and to enhance teachers’consciousness of“identity remodeling”in the process of Integrated Business English flipping classroom teaching.Combining the advantages of MOOC and flipped classroom teaching during before-,during-,and after-class will greatly help promote the overall quality of business English teaching in universities.展开更多
In this study,the impact of business and financial information integration(BFⅡ)on the voluntary management earnings forecasts(VMEFs)of listed firms in China between 2008 and 2018 is investigated.Drawing on litigation...In this study,the impact of business and financial information integration(BFⅡ)on the voluntary management earnings forecasts(VMEFs)of listed firms in China between 2008 and 2018 is investigated.Drawing on litigation cost and ability signaling theories,we find that the adoption of BFⅡencourages top managers to disclose VMEFs.BFⅡfirms are identified through the textual analysis of management discussion and analysis(MD&A)reports,and the empirical results indicate that BFⅡfirms have a higher probability and frequency of issuing VMEFs than non-BFⅡfirms.The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences(PSM-DID)test and use an alternate measure of BFⅡ.Further tests show that BFⅡfirms issue more accurate VMEFs and are able to issue them at an earlier stage.We also find that the positive relationship between BFⅡand VMEFs is weakened if the media expresses concern about the uncertainty of BFⅡadoption.展开更多
The component-based business architecture integration of military information systems is a popu- lar research topic in the field of military operational research. Identifying enterprise-level business components is an...The component-based business architecture integration of military information systems is a popu- lar research topic in the field of military operational research. Identifying enterprise-level business components is an important issue in business architecture integration. Currently used methodologies for business component identification tend to focus on software-level business components, and ignore such enterprise concerns in business architectures as organizations and resources. Moreover, approaches to enterprise-level business component identi- fication have proven laborious. In this study, we propose a novel approach to enterprise-level business component identification by considering overall cohesion, coupling, granularity, maintainability, and reusability. We first define and formulate enterprise-level business components based on the component business model and the Department of Defense Architecture Framework (DoDAF) models. To quantify the indices of business components, we formulate a create, read, update, and delete (CRUD) matrix and use six metrics as criteria. We then formulate business com- ponent identification as a multi:objective optimization problem and solve it by a novel meta-heuristic optimization algorithm called the 'simulated annealing hybrid genetic algorithm (SHGA)'. Case studies showed that our approach is more practical and efficient for enterprise-level business component identification than prevalent approaches.展开更多
基金The research was co-completed by School of Journalism and Communication of Hunan Normal University and Financial Big-Data Research Institute of Hunan University of Finance and Economics.This research was funded by the National Natural Science Foundation of China(No.72073041)Open Foundation for the University Innovation Platform in Hunan Province(No.18K103)+2 种基金2011 Collaborative Innovation Center for Development and Utilization of Finance and Economics Big Data Property,Universities of Hunan Province,Open Project(Nos.20181901CRP03,20181901CRP04,20181901CRP05)2020 Hunan Provincial Higher Education Teaching Reform Research Project(Nos.HNJG-2020-1130,HNJG-2020-1124)2020 General Project of Hunan Social Science Fund(No.20B16).
文摘With the advent of the era of big data,traditional financial management has been unable to meet the needs of modern enterprise business.Enterprises hope that financial management has the function of improving the accuracy of corporate financial data,assisting corporate management to make decisions that are more in line with the actual development of the company,and optimizing corporate management systems,thereby comprehensively improving the overall level of the company and ensuring that the company can be in business with the assistance of financial integration,can better improve and develop themselves.Based on the investigation of enterprises and universities,this article analyzes the problem of accounting talent training from both the demand and supply ends,and puts forward some suggestions for the teaching reform of accounting integration with big data in financial colleges and universities,and strives to promote the integration of business and finance.The optimal allocation of enterprise resources will gradually enhance the market competitiveness of enterprises,and explore the application strategies of big data technology in the integration of enterprise business and finance.
文摘Cities are facing challenges of high rise in population number and con-sequently need to be equipped with latest smart services to provide luxuries of life to its residents.Smart integrated solutions are also a need to deal with the social and environmental challenges,caused by increasing urbanization.Currently,the development of smart services’integrated network,within a city,is facing the bar-riers including;less efficient collection and sharing of data,along with inadequate collaboration of software and hardware.Aiming to resolve these issues,this paper recommended a solution for a synchronous functionality in the smart services’integration process through modeling technique.Using this integration modeling solution,atfirst,the service participants,processes and tasks of smart services are identified and then standard illustrations are developed for the better understand-ing of the integrated service group environment.Business process modeling and notation(BPMN)language based models are developed and discussed for a devised case study,to test and experiment i.e.,for remote healthcare from a smart home.The research is concluded with the integration process model application for the required data sharing among different service groups.The outcomes of the modeling are better understanding and attaining maximum automation that can be referenced and replicated.
文摘In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.
基金“Provincial Online and Offline Hybrid First-Class Course-Integrated Business English 1-of Zhejiang Province in 2020”.
文摘As an online course-teaching mode,Massive Open Online Course(MOOC)has drawn great attention from both teachers and students.It is necessary to give full play to the advantages of MOOC resources and to enhance teachers’consciousness of“identity remodeling”in the process of Integrated Business English flipping classroom teaching.Combining the advantages of MOOC and flipped classroom teaching during before-,during-,and after-class will greatly help promote the overall quality of business English teaching in universities.
基金financial support from the National Natural Science Foundation of China(Grant No.71902210)the Youth Research Fund of the Ministry of Education for Humanities and Social Sciences(Grant No.19YJC630092)+2 种基金the Program for Innovation Research in Central University of Finance and Economics(Grant No.CUFE 20190111)Social Science Foundation of Guangdong Province of China(Grant No.GD19CGL05)Graduate Research and Innovation Fund Project of Central University of Finance and Economics(Grant No.20182Y006)
文摘In this study,the impact of business and financial information integration(BFⅡ)on the voluntary management earnings forecasts(VMEFs)of listed firms in China between 2008 and 2018 is investigated.Drawing on litigation cost and ability signaling theories,we find that the adoption of BFⅡencourages top managers to disclose VMEFs.BFⅡfirms are identified through the textual analysis of management discussion and analysis(MD&A)reports,and the empirical results indicate that BFⅡfirms have a higher probability and frequency of issuing VMEFs than non-BFⅡfirms.The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences(PSM-DID)test and use an alternate measure of BFⅡ.Further tests show that BFⅡfirms issue more accurate VMEFs and are able to issue them at an earlier stage.We also find that the positive relationship between BFⅡand VMEFs is weakened if the media expresses concern about the uncertainty of BFⅡadoption.
基金Project supported by the National.Natural Science Foundation of China (No. 71571189)
文摘The component-based business architecture integration of military information systems is a popu- lar research topic in the field of military operational research. Identifying enterprise-level business components is an important issue in business architecture integration. Currently used methodologies for business component identification tend to focus on software-level business components, and ignore such enterprise concerns in business architectures as organizations and resources. Moreover, approaches to enterprise-level business component identi- fication have proven laborious. In this study, we propose a novel approach to enterprise-level business component identification by considering overall cohesion, coupling, granularity, maintainability, and reusability. We first define and formulate enterprise-level business components based on the component business model and the Department of Defense Architecture Framework (DoDAF) models. To quantify the indices of business components, we formulate a create, read, update, and delete (CRUD) matrix and use six metrics as criteria. We then formulate business com- ponent identification as a multi:objective optimization problem and solve it by a novel meta-heuristic optimization algorithm called the 'simulated annealing hybrid genetic algorithm (SHGA)'. Case studies showed that our approach is more practical and efficient for enterprise-level business component identification than prevalent approaches.