Research on the Application of Big Data Technology in the Integration of Enterprise Business and Finance

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.

A Process Oriented Integration Model for Smart Health Services

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.

Business and financial information integration and voluntary management earnings forecasts

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.