Big data challenge for monitoring quality in higher education institutions using business intelligence dashboards

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.

Qualities of a Good Business Interpreter

Business interpretation is quite challenging work which demands highly competent interpreters.This papers discusses about three indispensable qualities of such professionals,namely comprehensive adoption of basic translating techniques,good mastery of business knowledge,accurate and flexible coping.

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）.

Cultivate Talents with Both Noble Qualities and Knowledge of Chinese and Western Culture——Exclusive Interview with Professor Yin Meiqun, Dean of the Business School of Beijing International Studies University

Although it was frigid outside mid-winter, classrooms in the Business School of Beijing International Studies University are still as warm as spring,because of the passionate teachers and students. Professors were conducting lectures in English, as the students listen carefully and occasionally answered the questions posed in fluent English.If hearing their voices only, audiences might easily mistake that they were in a university in an English-speaking country.'

Trust assessment of business service workflow based on complex trust network

For business service workflow,QoS-based services selection can't guarantee whether the composite service satisfies user' s requirement after delivery,because once any service interrupts or quality of service(QoS) maliciously reduces,the quality of workflow will be reduced.Trustworthy services can provide reliable QoS,so trustworthiness research could improve the efficiency of services selection.This paper investigates trust assessment in the perspective of workflow.Firstly,trust network of business service workflow(TN-BSW) is proposed to analyze trust attributes;then,the trust measurement system of TN-BSW is investigated to assess the trust value quantitatively;and then,a trust-aware service recommendation model(TaSRM) is proposed to enhance the efficiency of QoS-basedservices selection;finally,experiment shows the feasibility of TN-BSWand the performance of TaSRM.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Comparisons of Undergraduate Business Administration Education in Greater Bay Area, China

Business administration education plays an important part in supporting the development of business industry and ensuring the ongoing supply of qualified human resources to meet the demanding industry requirements.However,the dramatic growth of the economy has not been accompanied by an adequate response from the education system.It is therefore,necessary to review the existing business administration programs.This paper will make a comparison of the current undergraduate programs in Business Administration in Guangdong-Hong Kong-Macao Greater Bay Area in the six dimensions:curriculum and instruction;strategic planning;administrative management;faculty;student achievements;and resources.Suggestions for the further development of Business Administration programs in the bay area will then be proposed.

Skills of Business English Interpretation Improvement

With the rapid development and extension of economic globalization,various of links and communications among differ?ent nations are also more and more frequent.Since Chinese Open-up,access to the WTO,business activities between China and other countries have boomed up.As the backbone of developing country,China has been playing an increasing important role in the process of globalization.Under these circumstances,business English interpretation has also shown an irreplaceable and signifi?cant part in international trade and communication.Thus,interpreters are required to improve professional and comprehensive quality.

Quality Diagnosis of BtoC Website Based on Fuzzy Comprehensive Evaluation

A hl-quality website is crucial to a company for a successful e-business. The technique maintainers are always faced with the problem how to locate the prime factors which affect the quality of the websites. In view of the complexity and fuzziness of BtoC webslte, a quality diagnosis method based on the multl-attribute and multi-layer fuzzy comprehensive evaluation model including all the quality factors is proposed. A simple example of diagnosis on a famous domestic BtoC websites shows the specific steps of this method and proves its validity. The process of quality evaluation and diagnosis system is illustrated and the computer program of diagnosis is Oven.

Insights into B2C E-Commerce Quality Using ISO 25010

This paper introduces an innovative Software Quality Assurance framework tailored for B2C e-commerce systems, seamlessly integrating software quality with business objectives. Drawing from elements of the ISO 25000 series and ISO 20000 standards, this framework specifically addresses challenges inherent to e-commerce. By establishing business-relevant KPIs, the framework ensures that ongoing improvement initiatives resonate with the company’s strategic goals. Additionally, the paper presents a Dynamic Bayesian Network model as a hands-on tool for implementing the framework within e-commerce organisations.

The Problems and Countermeasures of Four Community Pharmacies on Drug Quality Management in Kangping County

Objective To study the drug quality management of four community pharmacies and provide countermeasures and suggestions for improving the drug management level in Kangping County.Methods Literature research and investigation research were adopted in this paper to analyze the current situation and problems of drug management in four community pharmacies in a town of Kangping County.Results and Conclusion The problems of four community pharmacies in a town of Kangping County are low level of drug quality management,insufficient quality and capability of the practitioners and physician’s illegal act such as some licensed pharmacists paid from the linked pharmacies.There are also problems in facilities and equipment,drug display and storage,and document management,which reflects the lack of local drug supervision.Based on the above problems,some countermeasures and suggestions are put forward to strengthen the drug quality management of four community pharmacies in Kangping County.

亲清政商关系与企业数字化转型

在数字经济时代,数字化转型是企业实现高质量发展的内生要求,而企业的数字化转型离不开政府的引导和支持。基于此,分析检验当前亲清政商关系构建会如何影响微观企业的数字化转型,有助于企业实现高质量发展。利用2016—2020年中国A股传统行业上市公司的年度观察数据研究发现,亲清政商关系对企业数字化转型具有显著的正向影响,即在政商关系越亲清的地区,企业的数字化水平越高,并且这种正向影响在非国有企业中表现得更强。进一步的机制检验表明,亲清政商关系主要通过“市场导向效应”和“资源供给效应”对企业数字化转型发挥积极的促进作用。更具有启发意义的是,主要是政商关系的“亲近化”而不是政商关系的“清白化”助力了企业的数字化转型,而且亲清政商关系能够降低传统政治关联的相关影响。

业财融合视角下提升饲料企业会计信息质量的有效路径

会计信息是揭示饲料企业经济活动的重要信息,而面对激烈的市场竞争,饲料企业一方面要立足业财融合,促进经济活动与财会工作的有机结合,另一方面要致力于提高会计信息质量,从而及时、准确、客观地反映出饲料企业的财务状况和经营成果,为饲料企业的可持续发展奠定基础。但从饲料企业的实际情况看,影响会计信息质量的因素较多,并且会计信息失真问题容易损害饲料企业所有者、投资者、债权人及其他信息使用者的利益,因此,需要进行针对性分析,并制定提升饲料企业会计信息质量的有效路径。

税收营商环境优化与企业全要素生产率——来自税务系统“放管服”改革的经验证据

优化税收营商环境不仅是提高企业生产效率和推动企业转型升级的重要战略举措,而且对实现经济高质量发展具有十分重要的现实意义。本文基于2013—2020年A股上市公司数据,并借助税务系统“放管服”改革试点这一准自然实验,构建多期双重差分模型,实证考察了税收营商环境优化对企业全要素生产率的影响。研究表明,税务系统“放管服”改革对企业全要素生产率具有显著的正向影响,且该结论经过一系列稳健性检验依然成立。机制检验结果显示,税收营商环境优化主要是通过降低交易成本水平、提升资源配置效率以及鼓励技术创新来提高企业全要素生产率。异质性分析表明,对于中西部地区企业、非国有企业、环境不确定性高企业和成熟期企业,税收营商环境优化对企业全要素生产率的促进作用相对更加突出。随后的进一步分析表明,税收营商环境优化在提升企业全要素生产率的同时显著促进了企业经营规模扩大和产业链扩张。本文以上研究结论不仅能使我们更好地认识税收营商环境优化的经济效应,更是为培育有利于激发市场主体活力及推动企业提质增效的税收营商环境提供了经验证据与有益启示。

营商环境能提升返乡创业企业发展质量吗?

实现乡村振兴,改善农村地区营商环境至关重要。良好的营商环境能吸引大批劳动力返乡创业,同时也有助于培育高质量的返乡创业企业。基于2019年全国2139家返乡创业企业调查数据研究营商环境对返乡创业企业发展质量的影响及其作用机制,研究表明:良好的营商环境能显著提升返乡创业企业发展质量;机制分析发现,良好的营商环境通过企业家社会关系网络、企业数字化经营能力来提升返乡创业企业发展质量;异质性分析发现,对发展型返乡创业企业、我国中西部地区和第二产业中的返乡创业企业以及中小型返乡创业企业而言,良好的营商环境更有助于提升其发展质量。因此,建议地方政府切实加大政策扶持力度,推动营商环境全面优化,做好科学规划、分类指导,落实完善差别化扶持政策,精准发力;同时结合企业规模、产业层次、价值类型特点制定针对性重点扶持政策,助推返乡创业企业高质量发展。

公立医院一体化运营管控体系建设路径思考

公立医院运营管理信息化是智慧管理建设的重要内容。本研究通过将公立医院各部门的资源要素和各业务流程环节进行整合和优化,将资源要素与业务流程相耦合,在数字孪生医院的场景化业务基础上增加管控规则,达到构建一体化运营管控体系的目的。该体系可以提升公立医院运营管理的科学化、规范化和精细化水平,有助于降低医院的运营成本,提升运营效益,从而推动公立医院的高质量发展。

数字普惠金融赋能高质量创业:理论机制与实证检验

文章基于2010-2021年中国31个省份的面板数据,利用动态面板模型及中介效应模型检验数字普惠金融对高质量创业的影响及作用机制。研究发现:总体上看,数字普惠金融对高质量创业具有显著促进作用;分维度看,数字普惠金融覆盖广度、使用深度和数字化程度均对高质量创业具有赋能作用。异质性分析发现,在西部地区和2017-2021年数字普惠金融对高质量创业的驱动作用更显著。中介效应检验结果表明,数字普惠金融主要通过优化营商环境、促进绿色创新两条路径驱动高质量创业。

新型农村集体经济高质量发展:内涵特征、现实困境与应对策略

发展新型农村集体经济,实现集体经济现代化转型,是促进乡村振兴和共同富裕的重要途径。论文在阐述与分析新型农村集体经济高质量发展的理论内涵与新型农村集体经济主要类型的基础上,回顾与总结新型农村集体经济的发展历程与改革成效,阐明新型农村集体经济发展面临的主要问题,并有针对性地提出推动新型农村集体经济高质量发展的路径和举措。同时,论文结合目前学界关于经济发展质量内涵的界定,从现实困境与需求出发,提出从治理、经济和社会三个维度理解新型农村集体经济高质量发展的内涵特征。研究表明,面向未来,可从治理、经济和社会三个维度优化社会主义市场经济条件下新型农村集体经济的高质量发展路径,为全面推进乡村振兴和实现农民农村共同富裕奠定更加坚实的物质基础和制度保障。