Case Study:The research of the paradox between Strategic Alignment and IT Business Value

This report analyses the case--Investigating the Relationship between Strategic Alignment and IT Business Value:The Dis-covery of a Paradox,and interpret the paradox--step by step.First,the report introduces the strategic alignment and IT business value.Then,the relationship between them and the paradox is discussed.At last,conclusion and suggestion are made.

Shared Value in Practice： TOMS Business Model

The article deals with the idea of building a company around the corporate social responsibility （CSR） principles and designing a business model that is simultaneously economically viable, lucrative, and of social benefits. TOMS is analyzed as an example of a company that took this approach and succeeded. The main research questions try to examine the basic assumptions of TOMS business model in light of shared value concept and uncover the reasons of company＇s success. The authors claim that two factors played there a crucial role. Firstly the leader whose passion was so contagious that he/she managed to build the team and set up a company based on his/her ideas. Secondly TOMS business model concept （One for One） is convincing for customers who eagerly join the movement. This business case illustrates how a company that is based on social values can grow.

Research on Financial Targets Sequence of Impacting on Business Value—— Based on Data Analysis from Chinese High-tech Listed Firms of Unmodified Auditing Opinions

The high-tech listed firms are not only representative for mainstream of nongovernmental businesses, but also afflux new livingness into the capital market development in China. By considering our country＇s high-tech listed firms as study object, we have disclosed different degree between diverse financial targets and business value, built a financial targets sequence model of impact on business value. The study supplies a certain extent reference to valid supervising and exalting of firms＇ financial core.

The Analysis of B2B Business Model from the Viewpoint of Value Chain

Electronic business impacts differently the busines s process in or between the corporations in variant degree. In view of the new fea tures of the internet, critical questions to be answered inclued: what are t he emerging business models and related to this, which strategic marketing appro aches are applied,or emerging. In the paper, the business models in B2B are clas sified into four types as e-procurement, e-marketplace, e-trade exchange, and collaborative trading community from the value viewpoint.And then the paper giv es the measure among the four business models by providing a framework that has been developed on the basis of current commercial Internet business and experime ntal work. The difference between the value chain in traditional commerce and th e one in e-business is compared. And we give the success factors by a case stud y and the barriers to electronic business in the developing B2B business model.

Importance of Synergistic Value in the Context of Business Combination： A Case Study From Turkey

Considering International Financial Reporting Standards （henceforth IFRS）, although fair value is suggested in the conceptual framework and related standards, concept of measurement is used instead of concept of valuation. Determining the fair value of the acquiree specific into business combination, is needed to identify the fair value of the valuation made beyond the measurement of either monetary items or non-monetary items in the financial statements. Essential reason of the difference between acquired entity＇s fair values as a basis of financial reporting standards and valuation standards, the fair value according to IFRS is equivalent to the market value according to International Valuation Standards （henceforth IVS）. The fair value in accordance with IVS, the combination of the market value, and the synergistic value of the asset are subject to valuation in terms of special purchaser. When business is concerned, considering parameters such as the position in the industry, brand awareness, intellectual capital, geography, cannot be expected to be equal to the fair value of business which simply consists of market value among market participants. The ultimate aim of the study is to illustrate how to determine synergistic value in the terms oflVS which shows the difference between the market value and fair value. Based on the findings of the study, if acquired assets and liabilities are recognized in accordance with IFRS, goodwill comes out during the acquisition. Though, when fair value is determined based on IVS, goodwill is not found, even profitable business combination is realized. This is the result of considered fair value based on IVS Framework, that is the combination of market value of an asset in question and total synergistic value.

Global Value Chains in the Era of 4IR: New Paradigm of Business Models for SMEs

This paper presents a brief literature review of previous studies methodologies,models,and contexts in studying firms’upgrading in Global Value Chains(GVCs).The key context of this paper is set within Fourth Industrial Revolution(4IR).Through the literature review,this paper offers to identify the opportunities of theoretical novelty and ways to elaborate on understanding firm dynamics in Global Value Chains in the context of 4IR.The approach based on Business Model(BM)innovations and new forms of organizing for business(such as platforms)is used to synthesize from previous research findings and build on to newer explanations of firms’entry,learning,and upgrading within GVCs.

Value Creation of Business Process Management （BPM） and Managerial Accounting System （MAS）： A Case Study

This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.

Identifying E-Business Model: A Value Chain-Based Analysis

E-business will change the ways that all companies do business, and most traditional businesses will evolve from their current business model to a combination of place and space via e-business model. To choose the proper e-business model becomes the important strategic concern for company to succeed. The main objective of this paper is to investigate the analysis framework for identifying e-business model. Based on the e-business process, from the value chain to the value net perspective. This paper provides a theoretical framework for identifying e-business models, and results in 11 e-business models. The strategic intend of every e-business model is discussed in the end of this paper. An enterprise e-business model design and implementation can be specified by the combination of one or more among 11 e-business models.

The Application of Hofstede’s Value Dimensions to Inter-culture Business

A manager,Mr.Wang,sent emails everyday to his employee,Dannis,to show his care,only leading Dannis to quit.The two sides of the confrontation in the above case actually represent the different value dimension of two countries,with Dannis representing American people and Mr.Wang representing Chinese people.American culture tends towards individualism and Chinese culture tends towards collectivism.

Business Model Innovation of Small and Medium-sized Enterprises on the Basis of Value Creation Logic of Balanced Score Card

Small and medium-sized enterprises have developed rapidly under the guidance and support of the national industrial policy.Because of the influence of the post financial crisis,the rate of the global economy development decreased and the market competition increased,the profit of small and medium-sized enterprises is on the decline or even in a loss.The paper,based on the value creation logic of Balanced Score Card,put forward that we should,with the Differentiation Strategy as the basis,using Strategy Map and Cascade Strategy,integrate the key internal procedures to increase the strategic preparation of intangible assets to guide the business model innovation of small and medium-sized enterprises and promote the rapid development of small and medium-sized enterprises.

RFID’s Impacts on Business Value:A Case Study of Supply Chain in the Discrete Manufacturing Industry

Radio frequency identification （RFID） shall be a revolutionary technological innovation in recent years. Various solutions employing RFID technology have proved their functionality already in such industries as pharmaceuticals, express parcel carrying, and automotive manufacturing, and the increased efficiency and effectiveness has provided a good payback for the investments. But, up to now, fewer researches concentrate on applying REID to heavy-machinery manufacturing enterprises, which are a typical kind of enterprises in discrete manufacturing industry. The main objective of this case study is to extend our understanding of the potential for RFID to delivery of the heavy-machinery manufacturing enterprise, which involves one specific supply chain. A trial to automate the verification activities of delivery is designed and performed. Results show that the stops currently designed into the processes can be eliminated by employing RFID technology and that RFID should be a revolutionary technology as it redesigns the existing processes, eliminate some current inefficiency, improve the accuracy of delivering the products, increases information sharing between supply chain members.

How Do Investors Evaluate Business Continuity Management （BCM） Disclosures in Emergency Situations？ Evidence From the Great East Japan Earthquake

This study examines economic effects of business continuity management （BCM） disclosures through analyzing changes in shareholder returns in the wake of the Great East Japan Earthquake. The author examined differences in the recovery of share price between disclosing and non-disclosing corporations. The results show that the cumulative average abnormal returns （CAARs） of disclosing corporations recovered faster than non-disclosing corporations. Then, the author examined differences in the recovery of share price between developing and non-developing corporations. The results show that there is no statistically significant difference in the recovery of share price between developing and non-developing corporations. Finally, the author examined the differences of BCM between disclosing and non-disclosing corporations. The results suggest that BCM or business continuity plan （BCP） disclosing corporations have a broader coverage of the BCP, more appropriate procedures for responding to emergency situations, more effective training of the BCM, and more mature BCM systems than non-disclosing ones.

基于e^3-value的网络出版商业模式仿真分析研究

本文利用e3-value这一结构化分析方法和工具,构建了电子图书网络出版商业模式的价值模型,通过调查将相关参数输入模型,对其进行试算仿真,得到了各参与者相应的收益计算表和经济可行性评价;通过调整模型变量,解构价值界面和价值端口,分析讨论了电子图书网络出版商业模式创新的策略。

基于e^3-value的移动商务商业模式仿真分析

本文运用e3-value结构化仿真分析方法构建基于价值链的移动商务商业模式的价值模型。通过相关参数输入模型,对其进行模拟试算,得到该商业模式的盈利性和合理性评价。通过e3-value模型创新关键因素价值活动、价值界面及价值端口的解构,调整价值模型及其变量,得到移动商务价值网商业模式价值模型。通过模型试算结果对比,分析讨论移动商务价值网商业模式的合理性及模型创新发展策略。

基于e^3-value的电子商务模式的结构化分析——以数据库服务提供商为例

在对电子商务模式的描述方法研究进行综述的基础上,介绍了e3-value的主要概念及分析步骤,并以数据库服务提供商的电子商务模式为例,说明了利用e3-value进行结构化分析的基本过程,最后对该分析方法进行了评价。

Cultural Barriers to International Business Negotiations

Studies in international business negotiation acquire unprecedented significance,as globalization closely connects various business fields into a dynamic whole.Cultural factors play a vital role in international business negotiation.This paper begins with a brief introduction to business negotiation,international business negotiation and significance of cultural barriers to international business negotiation.It then explores two fundamental cultural differences of China and western countries:value differences and thinking-pattern differences,which pose cultural barriers.The author then puts forward three strategies to help remove the cultural barriers and achieve successful negotiations.

The Differences Between Chinese and Western Business Etiquette under the Influence of Culture

After China acceded to the Word Trade Organization(WTO), cultural and economic exchanges between China and the West are becoming more and more. In order to get on well with the western companies, we are supposed to understand their business etiquette. Under the open business environment, business etiquette is generally influenced by strong culture and then become the global etiquette. In fact, there are still a lot of differences between Chinese and western business etiquette. The two are different in values, concepts of time, concepts of diet, language habits and so on. So in commercial activities, we had better to know these differences and avoid them. This paper focus on these differences and aims to use them to achieve the business communication effectively.

Familial and Territorial Values for Sustainable Entrepreneurship in Italy： Some Reflections in Theory and Practice]

This study reflects the specificities of family small- and medium-sized enterprises （SMEs） which are related to values, culture, and relationships with the territory （local context）. In the following sustainable and corporate social responsibility （CSR）-oriented strategies, family businesses are ＂assisted＂ by the presence of entrepreneurial values which are tied to and derived from the social system in the territory in which they are located. The aim of this study is to demonstrate that the consolidation of stable and durable relations between the family business and the local context depends on the presence of shared values between the members of the family and the stakeholders, all components of civil society are within the same territory. Such values are the fruit of a given territory＇s civic traditions. They are the result of an anthropological culture which is typical of the socioeconomic environment in which the entrepreneur, the family, and the business are all rooted, thus, they are expressions of a culture ＂of the place＂.

Integration of Individualized Management Systems （MSs） as an Aggregating Factor of Sustainable Value for Organizations An Overview Through a Review of the Literature

Nowadays, there exist various standards for individual management systems （MSs）, at least, one for each stakeholder. New ones will be published. An integrated management system （IMS） aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards （MSSs）. A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES （quality, environment, and safety） model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise （SME） where the investigation was conducted.

Diversity among the Values of Administrators in Different Organizations and the Determinants of Ethics in Decision-making

The purpose of the research is to discuss the differentperformances of administrators’ values in different orga-nizations in Taiwan province and the determinants ofethics of administrators in decision - making. Throughthe understanding of these issues, the research expects tohelp the internal operation of ethical behaviors in the or-ganization in order to establish business ethics. The re-search used empirical examination and stratified sam-pling to select 231 top, middle and low administrators inmanufacture, service, government and non - profit -making organizations as target. The result showed thatthe main determinant of ethics of administrators in deci-sion - making was "corporate interest". Besides, the ad-ministrators in the four organizations showed distinctivevalues. The non - profit - making organizations showedhigher sense of values such as"caring self - discipline"and "safety belonging"than profit - making groups did.