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

{"title":"Study on the Adaptability of Cardiologists Salary System in Chinese Public Hospitals Based on the Chinese Volume-based Purchasing Policy","authors":"Rong-lin Yan","doi":"10.1145/3481127.3481129","DOIUrl":"https://doi.org/10.1145/3481127.3481129","url":null,"abstract":"On January 1st, 2021, the Chinese healthcare system enforced the Volume-based Purchasing (VBP) policy in the heart stents market, which dramatically cut the price of stents by 90%. It will be more affordable for people who suffer from cardiovascular disease. However, before VBP policy, cardiologists’ income mainly comes from two pathways, salary from the hospital and the kickbacks from distributors. The salary for cardiologists dominated relied on the surgery service fee, which is priced by the level of the hospital. The higher level the hospital is, the higher price of the surgery will be. In that case, cardiologists who work in a secondary hospital will still be exposed to the same amount of radiation as those who work in a tertiary hospital but will be paid less. In terms of effectiveness, the VBP policy does reduce some medical bribery but also causes significant loss of income to cardiologists at the same time. Nevertheless, there is no feasible policy to make up for the loss of compensation. Cardiologists, especially in secondary hospitals, are impending to quit from the public healthcare system to private healthcare organizations. This study uses the data both from a secondary hospital and the supplier in a pilot province as a case, focusing on the medical salary system. It uses descriptive analysis and linear regression methods to determine the possible relationship among relative variables in the hospital and the distributor. It will provide a tuning suggestion using a cost method in accounting analysis inside the healthcare cost system to avoid future manpower loss and other unexpected medical behaviors. It indicates that cardiologists are half less paid in the view of income level, compared with their contributions to the hospital, and they are paid lower than what the society estimates regarding the income level to physicians. In terms of salary structure, the current paying package, which contains 30% fixed and 70% performed pay, is the main reason that drives cardiologists to become overtreating and profit-seeking. Kickbacks are the under-table income paid by distributors, which is around 9.7% of the heart stents portfolio but will soon be blocked by the VBP policy. Kickbacks paid by the distributor are almost as much as the salary paid by the hospital. Therefore, if the hospital could shed light on cardiologists’ salary and adjust its structure, it would be more efficient and sustainable to allocate and use the human resource based on the experienced cost accounting in the healthcare system. The author hopes the discussion in this article would provide the inspiration and empirical reference for the salary reform of secondary public hospitals in China.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"294 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":"133384372","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}

{"title":"Analysis of Determinants of Accounting Student Intention to Take Certified Public Accountant Exam","authors":"B. Handoko, Giovani Mei Giok","doi":"10.1145/3481127.3481141","DOIUrl":"https://doi.org/10.1145/3481127.3481141","url":null,"abstract":"Accounting is one of specialization that is interest to many people. Even though it seems simple, in fact accounting is a very complex thing. Becoming an external auditor is an aspiration for accounting graduates. In this study, researchers wanted to know the factors that influence student interest in taking the public accountant certification exam. This research is quantitative in nature, by processing data using primary data obtained from distributing questionnaires to final year student respondents. Statistical analysis used multiple linear regression, previously carried out a feasibility test through validity, reliability and classical assumption tests. The results showed that the variables of degree motivation and quality motivation had a significant effect on the interest in taking the Certified Public Accountant (CPA) certification exam, while career motivation and economic motivation did not have a significant effect.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"35 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":"133487104","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}

{"title":"Research on Cooperative Innovation between Local Universities and Regional Industry Based on Coupling Coordination Model","authors":"Na Wu","doi":"10.1145/3481127.3481147","DOIUrl":"https://doi.org/10.1145/3481127.3481147","url":null,"abstract":"Abstract: In order to explore the internal connection between local universities and regional industry cooperative innovation, this study used the data of 31 provinces (municipalities, autonomous regions) in China from 2015 to 2019 as samples, constructed the evaluation index system of local universities and regional industry cooperative innovation, and applied the entropy method, coupling coordination degree model for comparing and analyzing the situation of various provinces in the country. The results show that there is a certain degree of mutual promotion between Chinese universities and industries, but the strong alliance between universities and industries in the region has not been realized, and the coupling and coordination is only in the initial stage. How to deepen cooperative innovation, effectively promote the level of mutual cooperation between universities and industries, and realize the simultaneous development of universities and regional industries will be the problem that China needs to solve.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"26 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":"116147589","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}

{"title":"The Influence of Modern E-Filling Tax Service Systems on Taxpayer Compliance","authors":"Meiryani Meiryani, Heri Sukendar Wong, Fany Inasius, Olivia The, Alfajar Gustin Savero","doi":"10.1145/3481127.3481196","DOIUrl":"https://doi.org/10.1145/3481127.3481196","url":null,"abstract":"This study aims to obtain evidence about the effects of: The quality of the e-filing system on individual taxpayer compliance in submitting Annual Tax Returns for individual taxpayer compliance in submitting Annual tax returns. This study uses a sample of individual taxpayers who use e-filing to deliver Annual Tax Returns at the Petamburan Tax Office, Jakarta Indonesia. The sampling technique used in this study is Probability Sampling. Probability Sampling is a sampling technique that provides equal opportunities for loyal elements (members) of the population to be selected as sample members. The data analysis used in this study is multiple linear regression. The results of this study, namely the quality of e-filing systems have a significant effect on individual taxpayer compliance in submitting Annual Tax Returns, and the perception of the ease of taxpayers on the implementation of efiling has a significant effect on individual taxpayer compliance in submitting Annual Tax Returns.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"58 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":"124715188","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}

{"title":"A Review of The Optimization of The Manual Picking System","authors":"Mingrong Du, Xin Wang, Jie Geng, Liangpeng Ye","doi":"10.1145/3481127.3481157","DOIUrl":"https://doi.org/10.1145/3481127.3481157","url":null,"abstract":"The warehouse operations play a decisive role in the service quality performance of logistics service supply chain. Currently, many small and medium-sized warehouses still adopt manual picking systems. Picking, therefore, becomes the most workload among the whole warehouse operational processes. Study on the improvement of the manual picking system still has a great significance. This study first reviews the main problems that affect the efficiency of the picking system regarding two categories: strategical and operational issues. With the investigation among reviewed research works, the study proposes suggestions on the improvement of the manual picking systems for SMEs..","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"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":"130323647","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}

{"title":"Chinese Enterprises’ CSR Deployment under the Belt and Road Initiative: A new Multinationalizing Paradigm","authors":"Jingmin Wang, Zhongxiu Zhao, Xianze Yu, Yanyan Ju, Dongxuan Li","doi":"10.1145/3481127.3481257","DOIUrl":"https://doi.org/10.1145/3481127.3481257","url":null,"abstract":"The Belt and Road Initiative has encouraged increasing Chinese enterprises in multinational investment and development in the Belt and Road countries. Differing from previous multinationalization, the Initiative requires the enterprises to take Corporate Social Responsibility (CSR) and profit pursuit as equal priorities in the very beginning. That is, the principle of achieving shared growth through discussion and collaboration consolidates the cooperation foundation. This differentiation could signify a new multinationalizing paradigm. For the purpose of revealing this paradigm, the authors construct a G-CAGE Framework. This paper demonstrates that: (1) Chinese enterprises in the Belt and Road countries take CSR as a prime consideration. (2) The enterprise's responsibility should differ along cultural, administrative, geographic, economic and green development distances. (3) Chinese enterprises are the main body for establishing a new development paradigm among the Belt and Road countries, and taking CSR strategically is the right way to achieve that.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"4 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":"128798034","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}

{"title":"The Impact of COVID-19 on Gender Inequality: A Study on Cross-Sector Inequality in the US","authors":"Siyue Han","doi":"10.1145/3481127.3481148","DOIUrl":"https://doi.org/10.1145/3481127.3481148","url":null,"abstract":"The COVID-19 pandemic has resulted in substantial employment losses in the US. To understand how this impact fell on male and female workers unevenly, I empirically investigate the impacts of COVID-19 on the gender inequality in labor markets and analyze the variation in effects across sectors. I find that the COVID-19 pandemic influences all sectors to different degrees, with the tertiary (service) sector hit the hardest. The pandemic has also exacerbated gender inequality in certain sectors, but not all: women working in the tertiary sector are most economically harmed, while sectors that rely mostly on knowledge and technology tend to work remotely and generally have the least impact in working hours from the pandemic. The intersectionality of race, gender, and educational attainment also contributes to the disparities in labor markets across all sectors. Results also show that marriage benefits employment, and that having children under the age of five could slightly disadvantage workers in the labor markets.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"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":"129695074","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}

{"title":"The Influence of We-Media on Rural Development","authors":"Sizhu Duan","doi":"10.1145/3481127.3481226","DOIUrl":"https://doi.org/10.1145/3481127.3481226","url":null,"abstract":"Rural development plays a pivotal role in China's modernization. In the current Internet economy, the traditional agricultural development mode can no longer meet the needs. Therefore, as a window of the rural display, we media for agriculture, rural areas, and farmers emerge at the historic moment. Rural We-Media has deeply influenced the trend of rural development with its powerful infectivity and communication ability. Therefore, this article analyzes the operation mode and the profit model of rural We-Media to explore its effect on rural development. To sum up, rural We-Media establishes an interactive communication mode in the form of live recording or exquisitely produced video, and operates it on the whole platform. It makes profits by taking eye-catching video content as profit point, rewards and advertisements as the profit source, Internet big data as profit lever, and youth anti-addiction function as profit barrier. It not only increases rural income, but also promotes rural employment, entrepreneurship, and the development of non-agricultural industries (such as tourism). Finally, suggestions are put forward for problems existing during the process.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"29 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":"127615702","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}

{"title":"A study on English online learning system framework based on clustering analysis","authors":"Hongquan Yang, B. Song","doi":"10.1145/3481127.3481183","DOIUrl":"https://doi.org/10.1145/3481127.3481183","url":null,"abstract":"In the process of English language learning, college students often find it hard to obtain specialized knowledge after class, or effectively exchange what they've learned with others. To grasp this language, they need constant study and exchange to acquire relatively comprehensive information on it. In response to this situation, various learning systems have popped up as an assistance to the study of English. This paper also focuses on system construction, and probes into the framework of online English learning system through cluster analysis. It is expected that this paper can provide some practical content for system development researchers.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"14 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":"123898245","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}

{"title":"An Empirical Study of Social E-commerce Platform on Users' Intention: Take WeChat E-commerce Group as an Example","authors":"Hong Wang, Yixin Wang, Ting Guo, Yibin Wang, Yikun Ou","doi":"10.1145/3481127.3481237","DOIUrl":"https://doi.org/10.1145/3481127.3481237","url":null,"abstract":"Social e-commerce is an important e-commerce platform that has developed along with social network platforms. Recently, social e-commerce platforms have become popular shopping channels for young people due to their sociability and interactivity. To understand what affects users’ intention to social e-commerce and knowledge sharing in the social platform, we conduct an empirical study in the WeChat e-commerce group, a typical social platform. In this paper, the research model is integrated according to social support theory and expectation confirmation models. In our empirical study, we design an online questionnaire based on a mature scale and 217 valid samples are collected. To further verify the proposed hypotheses, reliability and validity analysis, and the Structural Equation Model (SEM) are adopted. The results prove that social support has a great influence on social e-commerce, and at the same time, as the intermediary variable between social support and user intention, satisfaction and expectation confirmation will ultimately affect users’ social e-commerce and knowledge-sharing intention positively. According to the experimental results, several management suggestions are provided.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"05 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":"131054585","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}