Measurement and Evaluation of the Business Environment in Large and Medium-Sized Cities in China

The comprehensive development level of the business environment reflects the quality of a region’s economic development,and a good business environment will give a city a strong vitality.This paper uses the entropy method to measure and evaluate the business environment of 106 large and medium-sized cities in China from 2017 to 2021.The results show that:From the spatial point of view,the business environment index of China’s cities shows a gradually decreasing pattern from east to west and from south to north.The balance of the business environment of large and medium-sized cities in China is divided into four levels according to the standard deviation of the ranking of each subindex.The greater the standard deviation,the more unbalanced the overall development of the business environment in the region.Finally,this paper put forward countermeasures and suggestions to further optimize the business environment.

Business English Talent Cultivation Research under the Background of Cross-border E-commerce

The meteoric rise of cross-border e-commerce has become one of the pillars of our foreign trade, while the lack of quali-fied talents in the industry may restrict its benign development. This paper analyzes the major problems existing in the BusinessEnglish talents cultivation in university, and offers advice for the construction of training modal for Business English talents basedon the cross-border e-commerce.

Influences of Cloud Computing on E-Commerce Businesses and Industry

Cloud computing has been one of the most popular topics on information technology, since it was proposed by Google in 2007. In the past years, cloud computing has become from a theoretical concept into the real applications in different industries such as telecommunication and healthcare. Inevitably, its influences on different industries have also attracted much attention. Based on the literature review, this paper discussed how the traditional E-commerce businesses and industry were influenced by cloud computing in technical architecture, service modes and the industrial chain. Besides, it analyzed the driving-forces which led to the changes of E-commerce in cloud era. Finally, it concluded that only when the E-commerce enterprises involved cloud computing in the business strategy and established the core competencies, could they realize the sustainable development in the cloud era.

E-commerce＇s Impact on Traditional Business Development

The development of E-commerce accelerates the development of invisible market; the tangible market＇s functions of the retail trader will be replaced by the invisible market＇s function of the Intemet. The retail trader＇s functions tend to be weakened. With the direct integration by producing and consuming with the progress of E-commerce, the wholesale trader is going to shrink. Simultaneously, the E-commerce has solved the unsuitable contradiction of the producing and consuming structure and challenged the traditional storage industry. By the instance of changing from tangible function to invisible functions and improvement of information environment, the precondition of enterprise＇s expansion happened to be varied, and the scale of modem business enterprises will have a new developing trend.

The Study of Business Model for Cross-Border E-Commerce

The purpose of this study is to explore the business model for a cross-border watch company in the virtual market.The virtual market in this research focuses on mobile app devices and social communities.In the e-commerce market,the company uses community marketing and cross-border e-commerce to enhance its merchandise sales.In-depth interviews are applied to e-commerce platform experts.The findings suggest that the successful business model includes a clear brand positioning,exposure to social media channels,enhance of the webpage experience,and optimization of global cross-border e-commerce purchasing platform.

Digital Marketing and B2B Cross-Border E-Commerce: A Case Study of Alibaba International Station in China

The rapid development of the“Internet+”has ushered in a new era of global digital technology innovation.Concurrent with the deepening trends of economic globalization and integration,international trade is progressively undergoing extensive digitization,with cross-border e-commerce emerging as a significant manifestation of this transformation.Within this landscape,the cross-border e-commerce B2B platform is anticipated to become a pivotal driver for China’s cross-border trade growth,representing a strategic opportunity for trade transformation.This paper provides a comprehensive examination of the concepts,characteristics,and development status of cross-border e-commerce and B2B platforms,considering both global and Chinese perspectives.Focusing on a prominent case study,Alibaba International Station,a B2B cross-border e-commerce platform,the paper delves into its business model and core competencies,offering a thorough analysis of its role in the intricacies of international e-commerce and its contribution to the field.Drawing on insights gained,the paper concludes by presenting targeted recommendations from both the platform and government perspectives.These suggestions are informed by a nuanced understanding of the development opportunities and challenges facing China’s cross-border e-commerce B2B platforms.

Full-Goodwill Method of Accounting for Business Combinations and Quality of Financial Statements

Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whole over a summed value of its identifiable net assets. Since 2010, the International Financial Reporting Standards （IFRS） allow for two alternative methods of measuring goodwill in those business combinations, where an acquirer obtains a control over a target company without obtaining 100% share in its shareholder＇s equity. Under one of these methods, which is called a ＂full-goodwill method＂, the goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem with this method lies in its requirement to estimate the fair value of non-controlling interests. This paper suggests that the ＂full-goodwill method＂ may sacrifice financial statement reliability for its alleged relevance, with significant potential for ＂creative accounting＂. The problems with reliability and transparency of financial statements, when ＂full-goodwill method＂ is applied, are illustrated by a real-life example of the takeover of Formula Systems Ltd. by Asseco Group （one of the biggest IT companies in Europe, listed on the Warsaw Stock Exchange）.

Analysis on the choice of accounting methods in business combination

Business combination is the required road for company who want to be bigger and stronger, especially in today＇s era of rapid economic development, mergers between enterprises has been a hot activity in capital markets. In our business combination there are two accounting methods, namely the equity method under the same control and the purchase method under the same control. This article on the basis of merger accounting methods, analysis the difference of the two methods, and describes the current problems existing in the practice, and puts forward corresponding countermeasures.

Business valuation methods selection that based on the life cycle

Based on modem financial markets becoming more and more perfect, in company stock, bonds, represented by the investment banking has permeated all aspects of life. Business valuation is the core of value management.However, companies in different stages of development have a certain stage characteristics, and therefore from the features and characteristics of the different stages of business valuation methods and the factors that affect the value of different businesses created to start, can provide investors assess the business value of new ideas.

Poverty alleviation through e-commerce:Village involvement and demonstration policies in rural China

The diffusion of e-commerce has played a significant role in recent rural economic development in China.E-commerce is also considered as an efficient channel to alleviate poverty in rural China.Voluminous studies have investigated the contribution of e-commerce to agricultural development,yet it is lacking empirical evidence as to the effects of e-commerce on rural poverty alleviation.Since the year of 2014,in order to develop rural e-commerce,Chinese government launched the National Rural E-commerce Comprehensive Demonstration Project.This gradual involvement policy offered a natural experiment for evaluation of e-commerce.Based on village-level survey data from rural China and Heckit method,our study finds that rural e-commerce has a significantly positive effect on rural income.Moreover,the effect is inverted U-shaped for the relative-poverty villages.The estimation of the propensity scores matching model confirms that the results are robust.The following policy recommendations are proposed:(1)policy support to rural e-commerce should prioritize the povertystricken villages.By doing so,the marginal income effects of e-commerce will be maximized.(2)Investment in internet infrastructure and establishment of human resources for e-commerce in rural areas will have spillover effects,increasing rural income through the"digital dividend".

A Study on the Application Model of B2B E-Commerce in the Agricultural Sector

There are two main application models of B2B e-commerce, which are best suitable for agricultural sector. One is the e-market intermediation model (EMIM), and the other is the Integrative content center model (ICCM). Based on the analysis of these two models in application field of agriculture, a conclusion is drawn that these two models will be the main application ones of agricultural e-commerce at present, while ICCM will be a transition from local e-commerce to integrative e-commerce. The future development of agricultural e-commerce will follow the direction of integrative e-commerce which is based on the supply chain model on the E-Hubs. And a new framework of integrative e-commerce is presented as a conclusion at last.

A Template-Based Approach for Automatic Mapping between Business Process and BPEL Process

In order to support just-in-time reconfiguration of business process execution language （BPEL） process, a template-based mapping method is proposed to map business level process to BPEL process. The method builds up mapping relationships between the key points of business level process and BPEL process, which helps users to adjust the business level process with simplified operations, and automatically maps the changes to BPEL. In addition, a case of the application of the method in a clothing enterprise was illustrated.

Process of Security Assurance Technique for Application Functional Logic in E-Commerce Systems

Security practices such as Audits that often focus on penetration testing are performed to find flaws in some types of vulnerability & use tools, which have been tailored to resolve certain risks based on code errors, code conceptual assumptions bugs, etc. Most existing security practices in e-Commerce are dealt with as an auditing activity. They may have policies of security, which are enforced by auditors who enable a particular set of items to be reviewed, but also fail to find vulnerabilities, which have been established in compliance with application logic. In this paper, we will investigate the problem of business logic vulnerability in the component-based rapid development of e-commerce applications while reusing design specification of component. We propose secure application functional processing Logic Security technique for component-based e-commerce application, based on security requirement of e-business process and security assurance logical component behaviour specification approach to formulize and design a solution for business logic vulnerability phenomena.

The Redesign of the Business Model Based on the Structural Perspective

At present, whether internally or abroad, whether in the theory or business, there is a lack of a unified understanding about the basic concepts of structural system and theoretical category of enterprise business model, and its theoretical analysis framework has not been built up, it is the exploratory phase of the model research in the mass. This study aims to analyze the formation mechanism, action mechanism, and evolution mechanism about the business model from the perspective of structure, and designs the enterprise business model architecture and forms a system, besides, explores approaches and strategies about enterprise carrying out business model innovation, and does beneficial bedding in order to use and improve the theoretical system in the process of the enterprise management practice. The significance of this study is to provide analytical methods and tools for the business model questions in the enterprise management practice. This paper firstly defined the connotation of enterprise business model and summarized the seven characteristics of the corporate business model. On the basis of outlining the enterprise business model design theory, the structural design of the corporate business model is mainly discussed. This paper designed the structure of the business model on modular perspective, proposed four constituent units and nine elements of enterprise business model structure system. Through the design of the enterprise business model structure and analysis of the elements that constitute structure, provide the basis for the transformation of innovative enterprise business model, or both enterprise business models, avoid the lack of elements of the enterprise business model structure and lead to business failure. Finally, the paper concludes with the five core strategies for the implementation of the enterprise business model design.

The Roles of Information and Communication Technologies (ICTs) and E-Commerce as Agents of Nigeria’s Economic Development: Review of Challenges and Prospects

Electronic commerce which denotes the process of electronic transaction via internet has led to a very significant improvement in the level of growth, development, efficiency and productivity of global economies. In order to benefit from the economic opportunities offered by electronic commerce, Nigerian government and business organizations needs to effectively integrate Information and Communication Technologies (ICTs) as the major component of e-commerce campaign initiatives. The discussion in the paper is centered on e-commerce and ICTs and their resultant effect on Nigeria’s economic growth and development. This paper has presented an in-depth discussion of the various types of e-commerce, the major contributions of e-commerce to the economic growth of Nigeria and finally the challenges that impede the growth of e-commerce in Nigeria were identified and the possible recommendations for solutions to those challenges were provided.

Analysis on the E-commerce Operation Model Selection of Traditional Enterprises

Along with the rapid development of information technology and the Internet, the network has gradually begun to develop its business function, which is providing an e-commerce trading platform. To keep pace with the development of the times and ensure a steadfast competitive position, traditional enterprises should pay attention to the development of e-commerce business and achieve enterprise marketing strategies through enough channels. In this paper, through the analysis on the current situation and restriction factors of e-commerce in traditional enterprises, suggestions are provided for traditional enterprises to construct sales model and marketing strategy, hoping a help can be provided for the enterprises to develop e-commerce and enhance the competitiveness in the market.

Innovative Business Model Canvas for Foreign Entrepreneurship in Food Service Industry

This study aims to utilize the business model canvas to explore foreign entrepreneurial strategies in Taiwan.The contribution of business model canvas is expected to assist entrepreneurs to build up more effective decisions and judgements as well as increase the probability of success.This study is divided into three major phases.First,the research framework and interview outline were established on the basis of relevant literatures review.Next,this paper used semi-structured interviews for six foreign entrepreneurs.Through the content analysis of interview results,a new 10 building blocks of business model canvas in the food service industry for foreign entrepreneurship was thereafter developed.The results of the analysis would enable foreign entrepreneurs who would like to establish business in Taiwan to review as potential strategies,as well as a further reference to attract foreigners who would like to start new business ventures in Taiwan.

Study on the Problems in China＇s Free E-commerce Model

There are a variety of e-commerce development modes. Free mode as one of the most important has been widely applied in e-commerce enterprises, and it has become one of the basic methods for ensuring e-commerce enterprises to seek a development. In this paper, the current development of the free mode is firstly analyzed and also the factors influencing users to make a choice are analyzed under the free business model, and then the problems in free e-commerce model are proposed, and finally related strategies and suggestions on how to develop for e-commerce enterprises under the free business model are provided. Keywords：

Strategic Research on Vertical Industry B2B E-commerce

The strategic researches about vertical industry B2B E-commerce company are insufficient. The existing e-commerce strategic researches have many problems in practical application. Based on AHP and fuzzy evaluation, the paper studies strategic programming evaluation of vertical industry B2B E-commerce, establishes strategic ambiguity evaluation model of vertical industry B2B e-commerce company, selects the best strategic program from the altennative strategic programs, and makes empirical analysis. Lastly, based on summarizing the thesis, the paper proposes suggestions and prospection for the study in the future.

The Empirical Analysis on Cognitive Degree of the Restaurant Industry to ＂Replace the Business Tax with Value-added Tax＂

The restaurant is traditional industry of the third industry in our country. Since May 1 in this year, China＇s Restaurant Industry to implement ＂replace the business tax with value-added tax＂ policy and change to pay VAT. This paper analyzed the possible impact on restaurant industry after the＂ replace the business tax with value-added tax＂ based on the understanding of the tax theory of＂ replace the business tax with value-added tax＂ and the tax compliance in our country. At the same time, this paper used the statistical analysis of data on the investigation of 100 samples of the VAT cognitive degree on ＂replace the business tax with value-added tax＂, using principal component analysis method to analyze and evaluate factors on the awareness of the restaurant owner to ＂replace the business tax with value-added tax＂ tax policy. After multiple comparison made on the sample data, this paper summarized and analyzed the countermeasures of improving the pushing effect in restaurant industry ＂replace the business tax with VAT ＂.