The 2021 12th International Conference on E-business, Management and Economics最新文献_第3页

Analysis of Influencing Factors of High-speed Rail Pricing and Pricing Strategy Considering Civil Aviation Competition 高铁定价影响因素分析及考虑民航竞争的定价策略

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481170

Zeyu Zhao, Chunyan Li

{"title":"Analysis of Influencing Factors of High-speed Rail Pricing and Pricing Strategy Considering Civil Aviation Competition","authors":"Zeyu Zhao, Chunyan Li","doi":"10.1145/3481127.3481170","DOIUrl":"https://doi.org/10.1145/3481127.3481170","url":null,"abstract":"High-speed rail and civil aviation are two alternative means of transportation and the development of civil aviation is earlier than high-speed rail. So, the dynamic floating fare system of civil aviation combined with market regulation has certain reference value for the reform of high-speed rail pricing mechanism. Therefore, this article first analyzes the competitiveness of high-speed rail and civil aviation. Count and analyze the price difference between these two modes of transportation from the perspective of market share. By taking the main competitive routes of civil aviation and high-speed rail, the Beijing-Shanghai line and the Beijing-Guangzhou line, as examples. It is pointed out that the main passenger flow between high-speed rail and civil aviation will be more sensitive to the difference in travel time and fare. Based on the analysis of the characteristics of the high-speed rail itself, an index system of influencing factors of high-speed rail pricing is given, including 4 first-level indexes, 9 second-level indexes and 16 third-level indexes. Finally, the basic process of the high-speed rail pricing method considering civil aviation competition is given, which can provide certain help for the high-speed rail to gain more market share in the competitive market and provide a reference for the dynamic pricing of high-speed rail after the pricing policy is liberalized.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123773563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

UTAUT 2 Model for Predicting Auditor's Blockchain Technology Adoption 预测审计师区块链技术采用的UTAUT 2模型

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481168

B. Handoko, Jesica Ester Lantu

{"title":"UTAUT 2 Model for Predicting Auditor's Blockchain Technology Adoption","authors":"B. Handoko, Jesica Ester Lantu","doi":"10.1145/3481127.3481168","DOIUrl":"https://doi.org/10.1145/3481127.3481168","url":null,"abstract":"Technological developments have penetrated all sectors of the economy, including accounting and auditing. As companies and technology develop, auditors are now dealing with clients with the big data scope. Nowadays we have large amount of data from transactions and others. Thus auditors also need technology to compensate for the complexity of their work. Blockchain technology is present as a solution for auditors to be able to keep abreast of the times in the era of the industrial revolution. Our research tries to analyze quantitatively the factors that make auditors want to adopt blockchain. We use UTAUT 2 as the grand theory on which this research is based. The construct or latent variable in UTAUT 2 is used to predict the behavior of auditors in adopting blockchain. We use primary data from distributing questionnaires to auditors, then we perform statistical data to test the hypothesis. Our results suggest that performance expectancy, effort expectancy, hedonic motivation and habit have a significant effect on behavioral intention. Meanwhile, facilitating conditions and habits have a significant effect on the use behavior of auditors in adopting blockchain.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125197963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

E-government and government management optimization-oriented by citizen needs 以公民需求为导向的电子政务与政府管理优化

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481181

Yifan Ji, Yun Zhou

引用次数: 0

The Effect of Capital Structure on Business Financial Performance – Based on the Moderating Role of Managerial Confidence Level 资本结构对企业财务绩效的影响——基于管理者信心水平的调节作用

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481201

Haoming Chen, Hui Ye

{"title":"The Effect of Capital Structure on Business Financial Performance – Based on the Moderating Role of Managerial Confidence Level","authors":"Haoming Chen, Hui Ye","doi":"10.1145/3481127.3481201","DOIUrl":"https://doi.org/10.1145/3481127.3481201","url":null,"abstract":"The choice of debt finance and equity finance has been confusing management, since the usage of debt could introduce both benefits and risks. Due to high growth in Chinese economy these years, understanding the consequences of debt and how to deal with the relevant adverse impacts should be of great significance for Chinese firms. Accordingly, this article will take Chinese listed enterprises as a sample and use the relevant data from 2010 to 2019, to research on the effect of financial leverage on the business performance, measured by Tobin's Q. By using OLS to make the regression analysis, 2SLS to take endogenous tests and many other techniques, this paper draws a conclusion that there is a negative correlation between financial leverage and corporate performance, and managerial confidence level could positively moderate such relationships. Moreover, with further research, this paper finds that, in state-owned enterprises, debt financing could not affect financial performance. This research has significant implications for corporate financing decision-making and corporate governance. It suggests that too many debts above normal level could be harmful to future performance, due to the agency costs and financial risks generated by this extra debt; nevertheless, controlling the confidence of the top management layer by setting a more sensible remuneration system could be a good way to release the negative effects. Based on the research above, suggestions for management are listed: First, corporation should not use too much debt which could break the balance of capital structure; besides, Governance Layer should make more diversified and reasonable remuneration for management teams to avoid overconfidence which might intensify the risks caused by debt; furthermore, the debt capacity of state-owned enterprises could be higher than that of others. At the end of discussion, some limitations of this study and suggestions for future research directions are put forward.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"25 5-6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123574935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of Influencing Factors of Online Live Shopping on Consumer's Purchase Intention∗ 网络直播购物对消费者购买意愿的影响因素分析*

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481222

Bing Li, Jiachen Liu

引用次数: 0

The Effect of Corporate Social Responsibility Disclosure and Independent Commissioner on Cost of Equity 企业社会责任披露与独立专员对股权成本的影响

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481216

Sasya Sabrina, Ciselda Yoanita

引用次数: 0

The Influence of Covid-19 Pandemic on E-Commerce Transactions on Shopee Indonesia 新冠肺炎疫情对Shopee印尼电商交易的影响

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481198

Meiryani Meiryani, Anita Juwita, Agustini Agustini, Rahmat Siauwijaya, Moza Adriana

{"title":"The Influence of Covid-19 Pandemic on E-Commerce Transactions on Shopee Indonesia","authors":"Meiryani Meiryani, Anita Juwita, Agustini Agustini, Rahmat Siauwijaya, Moza Adriana","doi":"10.1145/3481127.3481198","DOIUrl":"https://doi.org/10.1145/3481127.3481198","url":null,"abstract":"The COVID-19 pandemic has caused people's behavior to change, such as people are increasingly avoiding public places and offline retail shops, so online sales for some sectors are increasing. The purpose of this study was to determine the effect of the COVID-19 pandemic on e-commerce transactions at Shopee Indonesia. Conversions for the food, health and pharmaceutical sectors have increased significantly. The food sector has increased by 55%, Health 19% and pharmaceuticals 11%. In preventing the spread of the covid-19 virus pandemic the use of online shopping applications has jumped by 300 percent. E-commerce as a means of buying and selling online can increase the income of a company or individual and bring success to the company and the sustainability of the company. This type of research is associative. The sampling technique used purposive sampling. The data used in this study are primary data. Data collection is used through a questionnaire. The data analysis method used is linear regression. The results showed that The results of the study show that the COVID-19 pandemic affects e-commerce transactions on Shopee Indonesia, such as in the economic field, people's habits have changed a lot from what consumers usually like to shop physically, to start shopping online.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"1 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131464126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Comparative Analysis on Key Diaper Standards and Regulations in and out of China 国内外纸尿裤关键标准法规比较分析

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481194

Jing Li, Chunyan Wang

引用次数: 0

Analysis of External Auditor Intentions in Adopting Artificial Intelligence as Fraud Detection with the Unified Theory of Acceptance and Use of Technology (UTAUT) Approach 基于技术接受与使用统一理论(UTAUT)方法的外部审计师采用人工智能进行舞弊检测的意图分析

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481143

B. Handoko, Stephanie Liusman

{"title":"Analysis of External Auditor Intentions in Adopting Artificial Intelligence as Fraud Detection with the Unified Theory of Acceptance and Use of Technology (UTAUT) Approach","authors":"B. Handoko, Stephanie Liusman","doi":"10.1145/3481127.3481143","DOIUrl":"https://doi.org/10.1145/3481127.3481143","url":null,"abstract":"The industrial revolution is a process of rapid change in industrial activities previously carried out by humans, replaced by machines. Artificial Intelligence is expected to be able to detect fraud, especially in financial reports, because Artificial Intelligence can analyze complex data in real time and recognize signs of fraud that auditors may have missed. The purpose of this study is to analyze the external auditor acceptance model to adopt Artificial Intelligence as fraud detection. This research uses quantitative research methods. Sources of data are obtained from primary data and secondary data. The primary data is obtaining from questionnaire. Distributing questionnaires in this study was carried out using Google Form. The secondary data obtained from journals, articles, online books. The result of this research, it can be concluded that Performance Expectancy, Facilitating Conditions have a significant positive effect on external auditors' Behavioral Intention in adopting Artificial Intelligence as a fraud detection. The variable Effort Expectancy has a positive but not significant effect on external auditors' Behavioral Intention in adopting Artificial Intelligence as a fraud detection. The variable Social Influence has a negative but not significant effect on external auditors' Behavioral Intention in adopting Artificial Intelligence as a fraud detection.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116631732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The influencing factors of individual participation in platforms of second-hand products 个人参与二手产品平台的影响因素

The 2021 12th International Conference on E-business, Management and Economics Pub Date : 2021-07-17 DOI: 10.1145/3481127.3481247

Qingyu Zhang, Bohong Gao, Tongxin Pan, Jiashan Mai

引用次数: 1