As a service format to meet spiritual needs, fashion culture industry is often synchronized in its creation, production, dissemination, display and consumption. In order to explore how artificial intelligence provides...As a service format to meet spiritual needs, fashion culture industry is often synchronized in its creation, production, dissemination, display and consumption. In order to explore how artificial intelligence provides technical means, platforms, channels and space for intelligent formats in the field of communication, and how to provide intelligent services for cultural creation, communication, display and consumption. This paper discusses the application and innovation of artificial intelligence in all aspects of communication field, analyzes the problems and puts forward corresponding countermeasures and suggestions.展开更多
Predictive Business Process Monitoring(PBPM)is a significant research area in Business Process Management(BPM)aimed at accurately forecasting future behavioral events.At present,deep learning methods are widely cited ...Predictive Business Process Monitoring(PBPM)is a significant research area in Business Process Management(BPM)aimed at accurately forecasting future behavioral events.At present,deep learning methods are widely cited in PBPM research,but no method has been effective in fusing data information into the control flow for multi-perspective process prediction.Therefore,this paper proposes a process prediction method based on the hierarchical BERT and multi-perspective data fusion.Firstly,the first layer BERT network learns the correlations between different category attribute data.Then,the attribute data is integrated into a weighted event-level feature vector and input into the second layer BERT network to learn the impact and priority relationship of each event on future predicted events.Next,the multi-head attention mechanism within the framework is visualized for analysis,helping to understand the decision-making logic of the framework and providing visual predictions.Finally,experimental results show that the predictive accuracy of the framework surpasses the current state-of-the-art research methods and significantly enhances the predictive performance of BPM.展开更多
The aim of this study was to verify the existence of business and strategic intelligence policies at the level of Congolese companies and at the state level, likely to foster progress and healthy development in the ea...The aim of this study was to verify the existence of business and strategic intelligence policies at the level of Congolese companies and at the state level, likely to foster progress and healthy development in the east of the DRC. The study was based on a mixed perspective consisting of objective analysis of quantitative data and interpretative analysis of qualitative data. The results showed that business and strategic intelligence policies have not been established at either company or state level, as this is an area of activity that is not known to the players in companies and public departments, and there are no units or offices in their organizational structures responsible for managing strategic information for competitiveness on the international market. In addition, there is a real need to establish strategic information management units within companies, upstream, and to set up a national strategic information management department or agency to help local companies compete in the marketplace, downstream. This reflects the importance and timeliness of building business and strategic intelligence policies to ensure economic progress and development in the eastern DRC. Business and strategic intelligence provides companies with an appropriate tool for researching, collecting, processing and disseminating information useful for decision-making among stakeholders, in order to cope with a crisis or competitive situation. The study suggests a number of key recommendations based on its findings. To the government, it is recommended to establish the national policy of business and strategic intelligence by setting up a national agency of strategic intelligence in favor of local companies;and to companies to establish business intelligence units in their organizational structures in favor of stakeholders to foster advantageous decision-making in the competitive market and achieve progress. Finally, the study suggests that studies be carried out to fully understand the opportunities and impact of business and strategic intelligence in African countries, particularly in the DRC.展开更多
This paper aims to examine the impact of digital transformations on the business performance of the meetings,expositions,events,and conventions(MEEC)industry in Chengdu by conducting an empirical analysis of 68 MEEC e...This paper aims to examine the impact of digital transformations on the business performance of the meetings,expositions,events,and conventions(MEEC)industry in Chengdu by conducting an empirical analysis of 68 MEEC enterprises in the city.The study employed the fuzzy-set qualitative comparative analysis(fsQCA)method to explore the pathways and factors involved.Drawing on the theory of synergetics,nine condition variables were carefully selected from four dimensions:digital technologies,digital strategy,digital infrastructure,and digital innovation.The findings revealed that digital transformations were an intricate systematic process,whereby a single factor alone did not serve as a necessary condition for MEEC enterprises to achieve high business performance.The analysis identified five distinct pathways that would lead to high performance,which can be categorized into three distinct models:the“organization-human resources”dominated model,the“human resources-infrastructure”driven model,and the multi-factor coordination model.The analysis also identified two pathways that would result in low performance,categorized as the“basic condition absent”model.Notably,there was substantial heterogeneity observed in the configurational pathways in terms of the magnitude of the impact of digital transformation on business performance across MEEC enterprises of different sizes.This paper suggests that the government should assume the role of a platform,providing policy and financial support to MEEC enterprises to help guide them through the process of digital transformation and that MEEC enterprises themselves should seize the opportunities arising from digital transformation to strengthen their digital infrastructure construction,human resources development,and innovation in brand building.This study presents empirical evidence that contributes to the understanding of the transformation process of MEEC enterprises within the digital economy era,as well as valuable insights into understanding the channels and internal conditions involved in digital transformations.展开更多
The Global Business and Law Conference 2024 set up three parallel forums,one of which was based on the theme of"Compliance Construction and Business Environment Optimization".Yu Jianlong,Vice Chairman of the...The Global Business and Law Conference 2024 set up three parallel forums,one of which was based on the theme of"Compliance Construction and Business Environment Optimization".Yu Jianlong,Vice Chairman of the CCPIT,said at the forum,"In order to promote highlevel opening up,it is necessary to promote the optimization of the business environment through compliance construction,establish a compliance mechanism that is in line with international rules,and create a market-oriented,rule-based and international first-class business environment to provide effective protection for international cooperation in the industrial supply chain.展开更多
This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to ...This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to 2020 by measuring the innovation-driven efficiency and business environment index using the DEA-Malmquist index and the combined CRITIC weighting method from the new perspective of business environment improvement.The findings reveal that:(a)There is an inverted U-shaped relationship between provincial innovation-driven efficiency and regional OFDI flows.This increase in innovation-driven efficiency can promote OFDI expansion of the region by improving its business environment.(b)The improvement of the business environments plays a significant intermediary and synergistic role in OFDI expansion driven by improved innovation efficiency.(c)The study of regional heterogeneity suggests that the central region enjoys the longest window period in terms of innovation-driven OFDI expansion,followed by the eastern region while the western region has the shortest window period.The improvement of the business environment in the western region is more effective in driving regional OFDI expansion.This conclusion remained true after the robustness test.In conclusion,this paper offers a few policy recommendations that can help Chinese capital of various kinds go global more effectively.展开更多
As big data becomes an apparent challenge to handle when building a business intelligence(BI)system,there is a motivation to handle this challenging issue in higher education institutions(HEIs).Monitoring quality in H...As big data becomes an apparent challenge to handle when building a business intelligence(BI)system,there is a motivation to handle this challenging issue in higher education institutions(HEIs).Monitoring quality in HEIs encompasses handling huge amounts of data coming from different sources.This paper reviews big data and analyses the cases from the literature regarding quality assurance(QA)in HEIs.It also outlines a framework that can address the big data challenge in HEIs to handle QA monitoring using BI dashboards and a prototype dashboard is presented in this paper.The dashboard was developed using a utilisation tool to monitor QA in HEIs to provide visual representations of big data.The prototype dashboard enables stakeholders to monitor compliance with QA standards while addressing the big data challenge associated with the substantial volume of data managed by HEIs’QA systems.This paper also outlines how the developed system integrates big data from social media into the monitoring dashboard.展开更多
Recently,a video of a businesswoman in Yiwu practicing English received impressive views and comments.Many echoed sentiments like,“Yiwu businesswomen are so dedicated,”and“They are either making money or studying t...Recently,a video of a businesswoman in Yiwu practicing English received impressive views and comments.Many echoed sentiments like,“Yiwu businesswomen are so dedicated,”and“They are either making money or studying to make money.”展开更多
Inaugurated in 2009,the China-Japan-ROK Business Summit serves as an important side event of the Trilateral Summit Meeting among China,Japan and the ROK.The 8th edition held on May 27 was co-hosted by the China Counci...Inaugurated in 2009,the China-Japan-ROK Business Summit serves as an important side event of the Trilateral Summit Meeting among China,Japan and the ROK.The 8th edition held on May 27 was co-hosted by the China Council for the Promotion of International Trade (CCPIT),the Korea Chamber of Commerce and Industry (KCCI),and the KEIDANREN (Japan Business Federation).Business people from the three countries congregated and discussed for future cooperation.展开更多
Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ...Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.展开更多
Visual media have dominated sensory communications for decades,and the resulting“visual hegemony”leads to the call for the“auditory return”in order to achieve a holistic balance in cultural acceptance.Romance of t...Visual media have dominated sensory communications for decades,and the resulting“visual hegemony”leads to the call for the“auditory return”in order to achieve a holistic balance in cultural acceptance.Romance of the Three Kingdoms,a classic literary work in China,has received significant attention and promotion from leading audio platforms.However,the commercialization of digital audio publishing faces unprecedented challenges due to the mismatch between the dissemination of long-form content on digital audio platforms and the current trend of short and fast information reception.Drawing on the Business Model Canvas Theory and taking Romance of the Three Kingdoms as the main focus of analysis,this paper argues that the construction of a business model for the audio publishing of classical books should start from three aspects:the user evaluation of digital audio platforms,the establishment of value propositions based on the“creative transformation and innovative development”principle,and the improvement of the audio publishing infrastructure to ensure the healthy operation and development of the digital audio platforms and consequently improve their current state of development and expand the boundaries of cultural heritage.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
Technological shifts—coupled with infrastructure, techniques, and applications for big data—have created many new opportunities, business models, and industry expansion that benefit entrepreneurs. At the same time, ...Technological shifts—coupled with infrastructure, techniques, and applications for big data—have created many new opportunities, business models, and industry expansion that benefit entrepreneurs. At the same time, however, entrepreneurs are often unprepared for cybersecurity needs—and the policymakers, industry, and nonprofit groups that support them also face technological and knowledge constraints in keeping up with their needs. To improve the ability of entrepreneurship research to understand, identify, and ultimately help address cybersecurity challenges, we conduct a literature review on the state of cybersecurity. The research highlights the necessity for additional investigation to aid small businesses in securing their confidential data and client information from cyber threats, thereby preventing the potential shutdown of the business.展开更多
With the development of the global economy and the quick growth of international exchanges,Business English major plays an increasingly important role in higher education.The training goal of Business English major(pu...With the development of the global economy and the quick growth of international exchanges,Business English major plays an increasingly important role in higher education.The training goal of Business English major(publishing direction)has gradually shifted from the improvement of studentslanguage abilities to the cultivation of more specialized business knowledge and publishing skills.As an important course for Business English majors(publishing direction),Printing English is of great significance for cultivating studentsprofessional quality,professional competitiveness,career development,and practical ability.From the perspective of curriculum setting,it is necessary to re-understand the importance of Printing English in the curriculum setting of Business English major(publishing direction),and put forward corresponding teaching methods and strategies.展开更多
The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implication...The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.展开更多
The integration of environmental,social,and governance(ESG)principles has become a pivotal factor in shaping sustainable and responsible corporate practices.The present study investigates the integration of ESG princi...The integration of environmental,social,and governance(ESG)principles has become a pivotal factor in shaping sustainable and responsible corporate practices.The present study investigates the integration of ESG principles within corporate governance models in Asia-Pacific countries,focusing on socialization.By examining the governance culture,legal frameworks,and corporate practices in these representative countries,the paper delineates a strategic framework for embedding social governance into corporate strategies.The study introduces a Cultural,Economic,Legal,and Political(CELP)framework to assess corporate social governance,investigating the correlation between business practices and social changes.Through a systematic literature review and detailed thematic analysis,this paper aims to offer actionable insights and recommendations,guiding corporations in their transition towards more sustainable and socially responsible business practices.展开更多
There are two broad objectives of the research reported in this paper. First, we assess whether government-provided cyber threat intelligence (CTI) is helpful in preventing, or responding to, cyber-attacks among small...There are two broad objectives of the research reported in this paper. First, we assess whether government-provided cyber threat intelligence (CTI) is helpful in preventing, or responding to, cyber-attacks among small businesses within the U.S. Defense Industrial Base (DIB). Second, we identify ways of improving the effectiveness of government-provided CTI to small businesses within the DIB. Based on a questionnaire-based survey, our findings suggest that government-provided CTI helps businesses within the DIB in preventing, or responding to, cyber-attacks providing a firm is familiar with the CTI. Unfortunately, a large percentage of small firms are not familiar with the government-provided CTI feeds and consequently are not utilizing the CTI. This latter situation is largely due to financial constraints confronting small businesses that prevent firms from having the wherewithal necessary to effectively utilize the government-provided CTI. However, we found a significant positive association between a firm’s familiarity with the government-provided CTI and whether a firm is being periodically reviewed by the Defense Counterintelligence and Security Agency (DCSA) or is compliant with the Cybersecurity Maturity Model Certification (CMMC) program. The findings from our study also show that the participating firms believe that external cyber threats are more likely to be the cause of a future cybersecurity breach than internal cybersecurity threats. Finally, our study found that the portion of the IT budget that small businesses within the DIB spend on cybersecurity-related activities is dependent on the perception that a firm would be the target of an external cyber-attack.展开更多
This paper explores the ethical challenges encountered by business English interpreters using Chesterman’s Model of Translation Ethics,set against the context of economic globalization and the“Belt and Road”initiat...This paper explores the ethical challenges encountered by business English interpreters using Chesterman’s Model of Translation Ethics,set against the context of economic globalization and the“Belt and Road”initiative.With the increasing demand for interpreters,the paper delves into the ongoing discussion about the role of AI in translation and its limitations,especially concerning cultural subtleties and ethical issues.It highlights the importance of human interpreters’cross-cultural understanding and the ethical principles that inform their work,such as the Ethics of Representation,Service,Communication,Norm-based Ethics,and Commitment.Moreover,the paper examines how these ethical models are applied in practical business situations,including business banquets,business negotiations,business talks and business visits,etc.,and investigates the cultural misunderstandings that may occur during these interactions.The study concludes that although AI provides efficiency and cost savings,human interpreters are essential for their capacity to handle the intricacies of cross-cultural communication with cultural awareness and ethical discernment.展开更多
Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to...Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.展开更多
With the rise of live streaming on social media, platforms like Facebook, Instagram, and YouTube have become powerful business tools. They enable users to share live videos, fostering direct connections between busine...With the rise of live streaming on social media, platforms like Facebook, Instagram, and YouTube have become powerful business tools. They enable users to share live videos, fostering direct connections between businesses and their customers. This critical literature review paper explores the impact of live streaming on businesses, focusing on its role in attracting and satisfying consumers by promoting products tailored to their needs and wants. It emphasizes live streaming’s crucial role in engaging customers, a key to business growth. The study also provides viable strategies for businesses to leverage live streaming for growth and customer engagement, underscoring its importance in the business landscape.展开更多
文摘As a service format to meet spiritual needs, fashion culture industry is often synchronized in its creation, production, dissemination, display and consumption. In order to explore how artificial intelligence provides technical means, platforms, channels and space for intelligent formats in the field of communication, and how to provide intelligent services for cultural creation, communication, display and consumption. This paper discusses the application and innovation of artificial intelligence in all aspects of communication field, analyzes the problems and puts forward corresponding countermeasures and suggestions.
基金Supported by the National Natural Science Foundation,China(No.61402011)the Open Project Program of the Key Laboratory of Embedded System and Service Computing of Ministry of Education(No.ESSCKF2021-05).
文摘Predictive Business Process Monitoring(PBPM)is a significant research area in Business Process Management(BPM)aimed at accurately forecasting future behavioral events.At present,deep learning methods are widely cited in PBPM research,but no method has been effective in fusing data information into the control flow for multi-perspective process prediction.Therefore,this paper proposes a process prediction method based on the hierarchical BERT and multi-perspective data fusion.Firstly,the first layer BERT network learns the correlations between different category attribute data.Then,the attribute data is integrated into a weighted event-level feature vector and input into the second layer BERT network to learn the impact and priority relationship of each event on future predicted events.Next,the multi-head attention mechanism within the framework is visualized for analysis,helping to understand the decision-making logic of the framework and providing visual predictions.Finally,experimental results show that the predictive accuracy of the framework surpasses the current state-of-the-art research methods and significantly enhances the predictive performance of BPM.
文摘The aim of this study was to verify the existence of business and strategic intelligence policies at the level of Congolese companies and at the state level, likely to foster progress and healthy development in the east of the DRC. The study was based on a mixed perspective consisting of objective analysis of quantitative data and interpretative analysis of qualitative data. The results showed that business and strategic intelligence policies have not been established at either company or state level, as this is an area of activity that is not known to the players in companies and public departments, and there are no units or offices in their organizational structures responsible for managing strategic information for competitiveness on the international market. In addition, there is a real need to establish strategic information management units within companies, upstream, and to set up a national strategic information management department or agency to help local companies compete in the marketplace, downstream. This reflects the importance and timeliness of building business and strategic intelligence policies to ensure economic progress and development in the eastern DRC. Business and strategic intelligence provides companies with an appropriate tool for researching, collecting, processing and disseminating information useful for decision-making among stakeholders, in order to cope with a crisis or competitive situation. The study suggests a number of key recommendations based on its findings. To the government, it is recommended to establish the national policy of business and strategic intelligence by setting up a national agency of strategic intelligence in favor of local companies;and to companies to establish business intelligence units in their organizational structures in favor of stakeholders to foster advantageous decision-making in the competitive market and achieve progress. Finally, the study suggests that studies be carried out to fully understand the opportunities and impact of business and strategic intelligence in African countries, particularly in the DRC.
基金This paper is the stage-wise outcome of the young scholar project“Research on Mechanism for Deep Integration of Chengdu’s Digital Economy and the MEEC Industry”(Project No.2022C07)funded by Chengdu Philosophy and Social Sciences Planning Office and the general project“Research on the Impact of Digital Transformation on Chengdu’s MEEC Enterprises”(Project No.SXHY2023008)funded by the Chengdu Research Center for Integration into Dual-Circulation Development Pattern and the Sichuan Research Center for Integration into Dual-Circulation Development Pattern.
文摘This paper aims to examine the impact of digital transformations on the business performance of the meetings,expositions,events,and conventions(MEEC)industry in Chengdu by conducting an empirical analysis of 68 MEEC enterprises in the city.The study employed the fuzzy-set qualitative comparative analysis(fsQCA)method to explore the pathways and factors involved.Drawing on the theory of synergetics,nine condition variables were carefully selected from four dimensions:digital technologies,digital strategy,digital infrastructure,and digital innovation.The findings revealed that digital transformations were an intricate systematic process,whereby a single factor alone did not serve as a necessary condition for MEEC enterprises to achieve high business performance.The analysis identified five distinct pathways that would lead to high performance,which can be categorized into three distinct models:the“organization-human resources”dominated model,the“human resources-infrastructure”driven model,and the multi-factor coordination model.The analysis also identified two pathways that would result in low performance,categorized as the“basic condition absent”model.Notably,there was substantial heterogeneity observed in the configurational pathways in terms of the magnitude of the impact of digital transformation on business performance across MEEC enterprises of different sizes.This paper suggests that the government should assume the role of a platform,providing policy and financial support to MEEC enterprises to help guide them through the process of digital transformation and that MEEC enterprises themselves should seize the opportunities arising from digital transformation to strengthen their digital infrastructure construction,human resources development,and innovation in brand building.This study presents empirical evidence that contributes to the understanding of the transformation process of MEEC enterprises within the digital economy era,as well as valuable insights into understanding the channels and internal conditions involved in digital transformations.
文摘The Global Business and Law Conference 2024 set up three parallel forums,one of which was based on the theme of"Compliance Construction and Business Environment Optimization".Yu Jianlong,Vice Chairman of the CCPIT,said at the forum,"In order to promote highlevel opening up,it is necessary to promote the optimization of the business environment through compliance construction,establish a compliance mechanism that is in line with international rules,and create a market-oriented,rule-based and international first-class business environment to provide effective protection for international cooperation in the industrial supply chain.
基金funded by the National Social Science Foundation of China-funded project “Research on the Theoretical Basis of Building a Modern Economic System in the New Era and the Construction of the Index System”(18KXS009)Sichuan’s provincial soft science project “A Study on the Path for Transformation Towards High-Quality Development in the Context of New Economy in Sichuan from the Perspective of Dual Circulation”(22JDR0261)
文摘This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to 2020 by measuring the innovation-driven efficiency and business environment index using the DEA-Malmquist index and the combined CRITIC weighting method from the new perspective of business environment improvement.The findings reveal that:(a)There is an inverted U-shaped relationship between provincial innovation-driven efficiency and regional OFDI flows.This increase in innovation-driven efficiency can promote OFDI expansion of the region by improving its business environment.(b)The improvement of the business environments plays a significant intermediary and synergistic role in OFDI expansion driven by improved innovation efficiency.(c)The study of regional heterogeneity suggests that the central region enjoys the longest window period in terms of innovation-driven OFDI expansion,followed by the eastern region while the western region has the shortest window period.The improvement of the business environment in the western region is more effective in driving regional OFDI expansion.This conclusion remained true after the robustness test.In conclusion,this paper offers a few policy recommendations that can help Chinese capital of various kinds go global more effectively.
文摘As big data becomes an apparent challenge to handle when building a business intelligence(BI)system,there is a motivation to handle this challenging issue in higher education institutions(HEIs).Monitoring quality in HEIs encompasses handling huge amounts of data coming from different sources.This paper reviews big data and analyses the cases from the literature regarding quality assurance(QA)in HEIs.It also outlines a framework that can address the big data challenge in HEIs to handle QA monitoring using BI dashboards and a prototype dashboard is presented in this paper.The dashboard was developed using a utilisation tool to monitor QA in HEIs to provide visual representations of big data.The prototype dashboard enables stakeholders to monitor compliance with QA standards while addressing the big data challenge associated with the substantial volume of data managed by HEIs’QA systems.This paper also outlines how the developed system integrates big data from social media into the monitoring dashboard.
文摘Recently,a video of a businesswoman in Yiwu practicing English received impressive views and comments.Many echoed sentiments like,“Yiwu businesswomen are so dedicated,”and“They are either making money or studying to make money.”
文摘Inaugurated in 2009,the China-Japan-ROK Business Summit serves as an important side event of the Trilateral Summit Meeting among China,Japan and the ROK.The 8th edition held on May 27 was co-hosted by the China Council for the Promotion of International Trade (CCPIT),the Korea Chamber of Commerce and Industry (KCCI),and the KEIDANREN (Japan Business Federation).Business people from the three countries congregated and discussed for future cooperation.
文摘Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.
基金This study is a phased achievement of the“Research on Innovative Communication of Romance of the Three Kingdoms under Audio Empowerment”project(No.23ZGL16)funded by Zhuge Liang Research Center,a key research base of social sciences in Sichuan Province.
文摘Visual media have dominated sensory communications for decades,and the resulting“visual hegemony”leads to the call for the“auditory return”in order to achieve a holistic balance in cultural acceptance.Romance of the Three Kingdoms,a classic literary work in China,has received significant attention and promotion from leading audio platforms.However,the commercialization of digital audio publishing faces unprecedented challenges due to the mismatch between the dissemination of long-form content on digital audio platforms and the current trend of short and fast information reception.Drawing on the Business Model Canvas Theory and taking Romance of the Three Kingdoms as the main focus of analysis,this paper argues that the construction of a business model for the audio publishing of classical books should start from three aspects:the user evaluation of digital audio platforms,the establishment of value propositions based on the“creative transformation and innovative development”principle,and the improvement of the audio publishing infrastructure to ensure the healthy operation and development of the digital audio platforms and consequently improve their current state of development and expand the boundaries of cultural heritage.
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.
文摘Technological shifts—coupled with infrastructure, techniques, and applications for big data—have created many new opportunities, business models, and industry expansion that benefit entrepreneurs. At the same time, however, entrepreneurs are often unprepared for cybersecurity needs—and the policymakers, industry, and nonprofit groups that support them also face technological and knowledge constraints in keeping up with their needs. To improve the ability of entrepreneurship research to understand, identify, and ultimately help address cybersecurity challenges, we conduct a literature review on the state of cybersecurity. The research highlights the necessity for additional investigation to aid small businesses in securing their confidential data and client information from cyber threats, thereby preventing the potential shutdown of the business.
文摘With the development of the global economy and the quick growth of international exchanges,Business English major plays an increasingly important role in higher education.The training goal of Business English major(publishing direction)has gradually shifted from the improvement of studentslanguage abilities to the cultivation of more specialized business knowledge and publishing skills.As an important course for Business English majors(publishing direction),Printing English is of great significance for cultivating studentsprofessional quality,professional competitiveness,career development,and practical ability.From the perspective of curriculum setting,it is necessary to re-understand the importance of Printing English in the curriculum setting of Business English major(publishing direction),and put forward corresponding teaching methods and strategies.
文摘The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.
文摘The integration of environmental,social,and governance(ESG)principles has become a pivotal factor in shaping sustainable and responsible corporate practices.The present study investigates the integration of ESG principles within corporate governance models in Asia-Pacific countries,focusing on socialization.By examining the governance culture,legal frameworks,and corporate practices in these representative countries,the paper delineates a strategic framework for embedding social governance into corporate strategies.The study introduces a Cultural,Economic,Legal,and Political(CELP)framework to assess corporate social governance,investigating the correlation between business practices and social changes.Through a systematic literature review and detailed thematic analysis,this paper aims to offer actionable insights and recommendations,guiding corporations in their transition towards more sustainable and socially responsible business practices.
文摘There are two broad objectives of the research reported in this paper. First, we assess whether government-provided cyber threat intelligence (CTI) is helpful in preventing, or responding to, cyber-attacks among small businesses within the U.S. Defense Industrial Base (DIB). Second, we identify ways of improving the effectiveness of government-provided CTI to small businesses within the DIB. Based on a questionnaire-based survey, our findings suggest that government-provided CTI helps businesses within the DIB in preventing, or responding to, cyber-attacks providing a firm is familiar with the CTI. Unfortunately, a large percentage of small firms are not familiar with the government-provided CTI feeds and consequently are not utilizing the CTI. This latter situation is largely due to financial constraints confronting small businesses that prevent firms from having the wherewithal necessary to effectively utilize the government-provided CTI. However, we found a significant positive association between a firm’s familiarity with the government-provided CTI and whether a firm is being periodically reviewed by the Defense Counterintelligence and Security Agency (DCSA) or is compliant with the Cybersecurity Maturity Model Certification (CMMC) program. The findings from our study also show that the participating firms believe that external cyber threats are more likely to be the cause of a future cybersecurity breach than internal cybersecurity threats. Finally, our study found that the portion of the IT budget that small businesses within the DIB spend on cybersecurity-related activities is dependent on the perception that a firm would be the target of an external cyber-attack.
基金this paper is funded by Project:Teaching and Research Section of Business English Translation Course,Guangzhou Institute of Business and Technology,Quality Engineering Project (ZL 20211121).
文摘This paper explores the ethical challenges encountered by business English interpreters using Chesterman’s Model of Translation Ethics,set against the context of economic globalization and the“Belt and Road”initiative.With the increasing demand for interpreters,the paper delves into the ongoing discussion about the role of AI in translation and its limitations,especially concerning cultural subtleties and ethical issues.It highlights the importance of human interpreters’cross-cultural understanding and the ethical principles that inform their work,such as the Ethics of Representation,Service,Communication,Norm-based Ethics,and Commitment.Moreover,the paper examines how these ethical models are applied in practical business situations,including business banquets,business negotiations,business talks and business visits,etc.,and investigates the cultural misunderstandings that may occur during these interactions.The study concludes that although AI provides efficiency and cost savings,human interpreters are essential for their capacity to handle the intricacies of cross-cultural communication with cultural awareness and ethical discernment.
文摘Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.
文摘With the rise of live streaming on social media, platforms like Facebook, Instagram, and YouTube have become powerful business tools. They enable users to share live videos, fostering direct connections between businesses and their customers. This critical literature review paper explores the impact of live streaming on businesses, focusing on its role in attracting and satisfying consumers by promoting products tailored to their needs and wants. It emphasizes live streaming’s crucial role in engaging customers, a key to business growth. The study also provides viable strategies for businesses to leverage live streaming for growth and customer engagement, underscoring its importance in the business landscape.