{"title":"Integrated Channel and Pricing Decisions Making Online/Offline Choices","authors":"Qing Wang, Lili Guan, Lu Liu","doi":"10.1145/3481127.3481180","DOIUrl":"https://doi.org/10.1145/3481127.3481180","url":null,"abstract":"The decision whether to operate an offline store in complement with online sales is crucial for many companies’ business strategy and long-term sustainability. However, this decision is generally complex especially for situations involving lots of product types. This paper proposes simple mathematical models for making channel decisions and at the same time setting appropriate offline pricing in order to achieve target revenue. The analysis in this paper aids companies to make better decisions and better survive.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"11 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":"131423076","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 the Influence of Stock Market Heat on SEO of Listed Companies","authors":"Cuifeng Wu, Ya Li","doi":"10.1145/3481127.3481256","DOIUrl":"https://doi.org/10.1145/3481127.3481256","url":null,"abstract":"Seasoned Equity Offerings (SEO) is one of the effective ways for listed companies to raise funds. Sufficient funds are helpful to the company's future development. The research object of this paper is the listed companies on the GEM, and from the perspective of the stock market heat, we study the impact of stock market heat on the SEO of listed companies. The empirical results found that the higher the stock market heat, the more companies issued SEO shares in the GEM. In addition, the higher the stock market heat, the more of the total number of SEO shares issued in the market.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"24 3 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":"130952414","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 the Impact of Work Flexibility on Employee Happiness—Based on the Perspective of Ecological Balance Theory","authors":"Wen Xing, Xinwen Zhang","doi":"10.1145/3481127.3481231","DOIUrl":"https://doi.org/10.1145/3481127.3481231","url":null,"abstract":"Under the epidemic situation, work flexibility has been widely applied by organizations. However, some doubts have also been generated, attracting the attention of domestic and foreign scholars. From the perspective of ecological balance theory, this paper investigates how work flexibility affects self-efficacy on employee happiness, in which the flexibility-willingness is introduced as a moderating variable. We treat individuals and organizations as a whole framework for research, and select 330 employees from Internet-related companies and tourism, demonstrating the following conclusions. Work flexibility positively affects employee happiness. Only when employees’ work flexibility-ability and work flexibility-willingness are coupled, can formation of employees' self-efficacy be promoted making, the work flexibility-willingness plays a positive regulating role between work flexibility-ability and self-efficacy. Self-efficacy mediates between work flexibility-ability and employee happiness. This paper analyzes the application of ecological balance theory in China, which has certain reference significance for the management practitioners to reduce work-family conflicts and improve employee happiness.","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":"130790379","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}
Holly Deviarti, A. Latiff, Ong Tze San, Ruhanita Maelah
{"title":"Management Accounting Change and CSR Budgetary Control of an Oil and Gas company in Crisis: A Literature Review","authors":"Holly Deviarti, A. Latiff, Ong Tze San, Ruhanita Maelah","doi":"10.1145/3481127.3481130","DOIUrl":"https://doi.org/10.1145/3481127.3481130","url":null,"abstract":"The world oil price crisis has forced national oil and gas companies to make changes. In response to the environmental changes, the companies have been adopting various practices to survive in business. Most companies abandon their CSR activities to emphasize efficiency by reason of the companies’ survival without considering social and environmental interests. To deal with an uncertain economic environment due to falling world oil prices, SKK Migas is preparing strategic adaptations. Management accounting can play an important role in the company's surviving strategy to support the CSR program. The literature review will be supported by NIS (New Institutional Sociology Theory), this theory interprets accounting practices as characteristics that could legitimize organizations. The NIS focus on social and technical, both within and without private organizations, that considered in the process of managerial accounting changes. In practice, it may be difficult to realize predetermined means-end relationships in the use of accounting to improve financial results under the management approach, given the wider concerns of organizational change. This study investigates management accounting practices in organizational change, specifically by focusing on internal policy for the CSR program. The contribution of this study to the literature involves an understanding of CSR activities with budgetary control as a means of controlling management accounting practices.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"52 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":"130854916","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":"Co-movement of Asian stock markets:An empirical study","authors":"Yu-Chen Wei","doi":"10.1145/3481127.3481154","DOIUrl":"https://doi.org/10.1145/3481127.3481154","url":null,"abstract":"This study employs the TVP-VAR connectedness method to explore the stock market interdependence among nine Asian major economies from 2010 to 2020. From the results, I observe that the interdependence level in the system varies in different years corresponding to global events. For example, the stock markets are more closely connected during the covid-19 pandemic. Moreover, each country has distinctive influence power on other countries, which also fluctuates with time. There exists great heterogeneity in terms of pairwise connectedness between every two countries. The findings have instructive meanings for investors to construct the optimal investing portfolio. The results are also meaningful for policymakers in terms of taking measures to stabilize the stock market in turbulent times.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"9 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":"124923608","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":"Fertility Options and Female Labor Market Outcomes: Evidence from Universal Two-Child Policy in China","authors":"Joanna Yingxin Tan","doi":"10.1145/3481127.3481263","DOIUrl":"https://doi.org/10.1145/3481127.3481263","url":null,"abstract":"This paper examines the effect of fertility policy relaxations on female labor market outcomes, using evidence from the Universal Two-Child Policy in China and data from China Family Panel Studies (CFPS). We use event study and difference-in-differences methods to quantify the causal relationship between the Universal Two-Child Policy and women’s employment status and income. As previous fertility policy relaxations already allowed couples where at least one partner is a single-child to have two children, we identify single-child women who are of reproductive ages 20 to 50 as the control group and women of the same ages who have siblings as the treatment group. We find that the Universal Two-Child Policy had statistically insignificant effect on the employment status of women who have siblings. However, compared with the control group, the average wages of the treatment group were lower, as the income of women who have siblings increased at a much slower rate than the income of single-child women.","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":"127974684","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":"International Experience and Cultural Intelligence: A Study of Accountant Professionalism","authors":"R. Widuri, Heny Kurniawati, Faris Kasenda","doi":"10.1145/3481127.3481261","DOIUrl":"https://doi.org/10.1145/3481127.3481261","url":null,"abstract":"Cultural diversity in the business due to the influx of foreign investors and its technology and professional accountants abroad working in Indonesia poses unique challenges for the Indonesian accountant profession, especially those who work in Jakarta. The purpose of this study is to investigate the factors that influence Accountants' cultural intelligence (CQ) in Indonesia, as measured by assessing the metacognitive, cognitive, motivational, and behavioral aspects. This research is relatively new in the context of accounting research. This research examines aspects of accountants' experience interacting with different cultures when they live and study abroad. This research used structural equation modeling analysis with a partial least square approach. This study indicates that the tenure of work and international experiences motivate accountants to be more cultured intelligent. The motivation aspects encourage the metacognitive, cognitive, and behavioral aspects of cultural intelligence.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"44 11 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":"126130446","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":"Artificial Intelligence in Strategic Foresight – Current Practices and Future Application Potentials: Current Practices and Future Application Potentials","authors":"P. Brandtner, Marius Mates","doi":"10.1145/3481127.3481177","DOIUrl":"https://doi.org/10.1145/3481127.3481177","url":null,"abstract":"The amount of data and information is growing rapidly and exponentially. A similar degree of change applies to market dynamics, volatile customer requirements, shortened product lifecycles and the amounts of environmental uncertainties in the context of organisational innovation management. Strategic Foresight (SF) offers an approach to deal with environmental uncertainty and Artificial Intelligence (AI) has huge potential to support SF by means of collecting and analysing data as well as automatizing information research and analysis tasks. The current paper analyses the potentials and organisational practices at the nexus of AI and SF. In the form of expert interviews, current practices and expected future application potentials of AI in SF are analysed. Furthermore, challenges and potential weaknesses of AI in this context are discussed and an outlook on potential future visions of AI in SF from practitioners’ points of view is provided. The results show that currently AI is only applied in a very limited way to support SF, mostly in terms of supporting trend and customer data analysis. However, the results also indicate high future potentials of AI in SF. Experts agree that AI will have a high impact on SF, mainly in terms of automatizing information research and data analysis tasks and subsequently allowing employees to focus on more complex tasks in SF which require human abilities like intuition, creativity, courage and entrepreneurial thinking.t.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"27 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":"126945740","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 Internet Usage on Family Financial Asset Allocation in China","authors":"K. Ren, Yueyun Che, Jing Fan","doi":"10.1145/3481127.3481203","DOIUrl":"https://doi.org/10.1145/3481127.3481203","url":null,"abstract":"The development of Internet provides a platform for everyone to obtain financial information, so that it is easier for people to know a variety of financial products and services. In order to further clarify how Internet works to exert influence on the investment and financing decisions, this paper is going to discuss the role of Internet from the perspective of household investment and financing respectively. Based on the data of China Household Financial Survey (CHFS), the results show that the use of the Internet will directly promote households to increase their participation in financial market. The main contribution of this paper is to introduce the variable of Internet usage from a new perspective, and use the existing large amount of micro data to confirm the impact mechanism of Internet usage on China's family investment.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"43 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":"115944773","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 the Impact of Covid-19 on the Chemistry Industry in US Stock Market based on the Fama-French Five-factor Model","authors":"Jiahui Niu, Mengxi Zhang, Jie Wang","doi":"10.1145/3481127.3481227","DOIUrl":"https://doi.org/10.1145/3481127.3481227","url":null,"abstract":"The capital asset pricing model (CAPM) and the Fama-French model are of great significance to the study of all aspects of the capital market, which lays the foundation of modern finance. This paper analyzes both data before Covid-19 and after Covid-19, which are daily data with the same time length in the chemistry industry. It finds that Covid-19 makes a significant impact on the chemistry industry due to its negative influence on economics. The data were adopted from Kenneth R. French's database and fitted with the Fama-French five-factor model. After data processing, the T-value used for significant testing and five corresponding coefficients is obtained using multiple linear regression. The results indicated that Covid-19 causes an anomaly because the intercept is significant after the epidemic, a decrease of market sensitivity from changes of market factor, investors’ more attention to the companies that have a good ability to gain profitability by analyzing RMW, and better returns for the companies with high book-to-market ratios due to HML. Besides, SMB and CMA factors are redundant. In conclusion, the influence made by Covid-19 on the chemistry industry is significant, and the investors are recommended to pay attention to companies with robust profitability and high book-to-market.","PeriodicalId":115326,"journal":{"name":"The 2021 12th International Conference on E-business, Management and Economics","volume":"113 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":"115698930","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}