Academic Journal of Business & Management最新文献

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Discussion and Research on the Comprehensive Transformation of Supply Chain Management Mode under the New Retail Wave 新零售浪潮下供应链管理模式全面转型的探讨与研究
Academic Journal of Business & Management Pub Date : 2023-04-02 DOI: 10.25236/ajbm.2022.040806
Shuanggui Zhou
{"title":"Discussion and Research on the Comprehensive Transformation of Supply Chain Management Mode under the New Retail Wave","authors":"Shuanggui Zhou","doi":"10.25236/ajbm.2022.040806","DOIUrl":"https://doi.org/10.25236/ajbm.2022.040806","url":null,"abstract":"With the development of economic globalization and the increasingly fierce market competition, enterprises must change their traditional business philosophy and management mode if they want to survive in this \"big torrent\" and realize the continuous improvement of their own value. The supply chain system refers to the entire supply and demand network formed from the supplier to the end user. It gradually extends the manufacturer's side to consumers and becomes a large, complete, complex, multi-functional, interrelated and mutually influencing whole, enabling it to better integrate social resources and information, thereby improving market competitiveness. At the same time, the establishment of the supply chain system also enables enterprises to respond more flexibly to market changes, so as to maximize their own value. In the context of the new economic era, how to adapt to and solve the problems and challenges faced by the traditional retail industry has become a topic that needs to be studied and discussed urgently. Under the new retail wave, the comprehensive transformation and upgrading of the supply chain management model of enterprises can not only make the supply chain process of the enterprise more scientific, reasonable and efficient, which requires us to comprehensively transform and upgrade the supply chain management model under the traditional model. Only in this way can the consumer experience be improved, and the healthy and sustainable development of the enterprise can be ensured. This article focuses on the corresponding research on the comprehensive transformation of the supply chain management model under the current new retail wave.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116968366","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
Digital Inclusive Finance and Residents' Consumption Level: Analysis Based on Mediating Effect Test 数字普惠金融与居民消费水平:基于中介效应检验的分析
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051504
Li-hang Liu, Yaxin Wang, Bo-Ruei Li, Yue Peng
{"title":"Digital Inclusive Finance and Residents' Consumption Level: Analysis Based on Mediating Effect Test","authors":"Li-hang Liu, Yaxin Wang, Bo-Ruei Li, Yue Peng","doi":"10.25236/ajbm.2023.051504","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051504","url":null,"abstract":": Digital inclusive finance has the advantages of both the digitalization of inclusive finance and the inclusion of digital finance, which can stimulate residents to break through the temporal and spatial limitations of consumption and release their consumption potential. Based on the panel data of 31 provinces and cities in China from 2014 to 2020, this paper analyzes the relationship between digital inclusive finance and residents' consumption level, explores the mediating mechanism of the effect, and conducts heterogeneity test. The conclusion shows that digital inclusive finance can significantly promote the improvement of residents' consumption level through the mediating mechanism of increasing residents' income, facilitating payment and optimizing industrial structure, and the effect is more obvious in the eastern coastal regions and non-complex terrain regions. Finally, the corresponding suggestions are put forward based on the conclusions. We should promote the construction of communication infrastructure, increase residents' incomes through tax policies, preferential subsidies and other means. Furthermore, we need to leverage synergies to upgrade the industrial structure and strengthen the popularization of financial knowledge, so as to accelerate the expansion of domestic demand.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121692278","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
Based on the Analysis of China Construction Bank's Financing Risk in Supply Chain Finance Business 基于中国建设银行供应链金融业务融资风险分析
Academic Journal of Business & Management Pub Date : 2022-01-01 DOI: 10.25236/ajbm.2022.041107
Wanru Sun, Wenjia Wu
{"title":"Based on the Analysis of China Construction Bank's Financing Risk in Supply Chain Finance Business","authors":"Wanru Sun, Wenjia Wu","doi":"10.25236/ajbm.2022.041107","DOIUrl":"https://doi.org/10.25236/ajbm.2022.041107","url":null,"abstract":": With the current economic downturn, the difficulty and high cost of financing for small and medium-sized enterprises have become a difficult problem in economic development, and supply chain finance has emerged as the times require. Supply chain finance can improve the credit business of commercial banks and effectively improve the financing difficulties of small and medium-sized enterprises. However, while solving the shortcomings of traditional finance, the operation of supply chain finance will also bring some problems, and many risks are gradually exposed. Taking China Construction Bank as an example, this paper selects 26 companies that CCB cooperate with to use supply chain finance business for research, analyzes the financial statements of these 26 companies in 2021, builds a corresponding indicator system, and uses principal component analysis to conduct analysis. Research its corresponding risks and put forward countermeasures and suggestions.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131042000","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
Enterprise Financial Report under the Background of Big Data 大数据背景下的企业财务报告
Academic Journal of Business & Management Pub Date : 2022-01-01 DOI: 10.25236/ajbm.2022.040114
Zufang Tan, Furong Cao, J. Lu, Yuxin He, Xinyi Liu, Chu Zhang
{"title":"Enterprise Financial Report under the Background of Big Data","authors":"Zufang Tan, Furong Cao, J. Lu, Yuxin He, Xinyi Liu, Chu Zhang","doi":"10.25236/ajbm.2022.040114","DOIUrl":"https://doi.org/10.25236/ajbm.2022.040114","url":null,"abstract":"With the rapid development of information technology, the era of big data management has come. This is both a challenge and an opportunity for the financial management of SMEs. The data age provides a more comprehensive and accurate analysis platform for corporate finance, but it also has a great negative impact on traditional corporate financial management methods. Therefore, under the background of big data analysis, corporate finance will face new challenges. In order to manage corporate finance, it must continue to innovate and reform. This article will discuss the issues of corporate financial analysis in the context of big data analysis, understand the relevant knowledge and theories of the company’s financial statements on the basis of literature data, and then build a corporate financial sharing platform based on big data, and make use of the platform the cited algorithm is tested, and the test results show that the algorithm in this paper has a greater advantage in clustering time than the k-means algorithm.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116910753","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
Research on South Africa Mining and Labor Force 南非矿业与劳动力研究
Academic Journal of Business & Management Pub Date : 2021-11-11 DOI: 10.23977/EREJ.2021.050401
Yuxiang Jin
{"title":"Research on South Africa Mining and Labor Force","authors":"Yuxiang Jin","doi":"10.23977/EREJ.2021.050401","DOIUrl":"https://doi.org/10.23977/EREJ.2021.050401","url":null,"abstract":"This article describes the mining data of South Africa. Because South Africa is rich in minerals, this is also the main industrial pillar of South Africa’s economic development. Although the development of minerals is more developed, it will also solve the labor and employment problems, but the local wealth distribution cannot be obtained. Reasonable distribution will directly lead to more problems. This article will mainly discuss and analyze related problems.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116569853","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
Study on Tax Risk Assessment of Listed Enterprises in Cultural Media Industry 文化传媒业上市企业税收风险评估研究
Academic Journal of Business & Management Pub Date : 2021-11-10 DOI: 10.25236/AJBM.2021.030907
C. Fan, L. Chen
{"title":"Study on Tax Risk Assessment of Listed Enterprises in Cultural Media Industry","authors":"C. Fan, L. Chen","doi":"10.25236/AJBM.2021.030907","DOIUrl":"https://doi.org/10.25236/AJBM.2021.030907","url":null,"abstract":"Cultural industry plays a positive role in promoting the optimization of China's industrial structure and upgrading of consumption. As an active subject in the market economy, listed cultural media enterprises are the main force in the cultural industry and bear the burden of developing and growing China's cultural industry. This paper takes 50 listed enterprises in China's cultural media industry as research samples and analyzes the main financial indicators from 2019-2020 through multiple regression linear analysis to examine the factors influencing the tax risk of China's cultural media industry, and finds that indicators such as industry income tax burden, VAT tax burden and gross profit rate are significantly positively correlated with the overall tax burden of enterprises, fixed asset turnover rate and asset burden ratio are significantly negatively correlated with the The relationship between total asset turnover rate and overall tax burden of listed cultural media enterprises is not significant. It has a certain significance for the early warning of the tax burden of the Chinese cultural media industry","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124567000","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
The Analysis of Agency Theory: A Research for Shuozhou Coal Economy Development 代理理论分析:朔州煤炭经济发展研究
Academic Journal of Business & Management Pub Date : 2021-11-10 DOI: 10.25236/AJBM.2021.030901
Zhu Xiangyu
{"title":"The Analysis of Agency Theory: A Research for Shuozhou Coal Economy Development","authors":"Zhu Xiangyu","doi":"10.25236/AJBM.2021.030901","DOIUrl":"https://doi.org/10.25236/AJBM.2021.030901","url":null,"abstract":"Agency theory was presented by Jensen and Meckling in 1976. Agency theory mainly involves the contractual relationship between the provider of the enterprise resource and the user of the resource. Agency theory is developing from the researching of internal information asymmetry and incentive problems. According to agency theory, the owner of the economic resource is the principal, the manager who is responsible for the use and control of these resources is the agent. And the central task of the agency theory is to study how the client of can design the optimal contract incentive agent under the conflict of interest and information asymmetry. While if the interests of principal and agent are not exactly the same, the principal in the information disadvantage and can not entirely on the agent supervision, the agent has the motive for their own interests, and makes damage to the principal, it will result in the agent problem. This paper combs the related theory of agency theory firstly, and then combines the case to analyze the relative theories, and finally suggest recommendations as to how the issues should be addressed.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130388344","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
Travel Gentrification of Historic District Tourism from the Perspective of Consumer 消费者视角下的历史街区旅游士绅化
Academic Journal of Business & Management Pub Date : 2021-11-10 DOI: 10.25236/AJBM.2021.030913
Yutong Feng
{"title":"Travel Gentrification of Historic District Tourism from the Perspective of Consumer","authors":"Yutong Feng","doi":"10.25236/AJBM.2021.030913","DOIUrl":"https://doi.org/10.25236/AJBM.2021.030913","url":null,"abstract":"In the context of globalization, the rapid development of tertiary industry tourism, the middle class and artists began to consciously transform the historic districts, tourism gentrification as an important branch of gentrification theory. With the rapid development of global tourism, tourism gentrification phenomenon began to show a global spread. On the one hand, the gentrification of historic districts optimizes the urban industrial structure and promotes the development of tertiary industry and service industry. On the other hand, improving the standard of living of some people has intensified the gap between the wealthy and the poor, and excessive commercialization has made consumers dull. Therefore, the trend at this stage is modest urbanization, and it is suggested to build composite blocks.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133814453","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 Diversification strategy of Apple Inc 苹果公司多元化战略分析
Academic Journal of Business & Management Pub Date : 2021-11-10 DOI: 10.25236/AJBM.2021.030908
Jiaheng Gao
{"title":"Analysis of Diversification strategy of Apple Inc","authors":"Jiaheng Gao","doi":"10.25236/AJBM.2021.030908","DOIUrl":"https://doi.org/10.25236/AJBM.2021.030908","url":null,"abstract":"In order to study how Apple can quickly improve its own advantages and become a leader in the digital realm, this paper analyzes the different stages of Apple’s diversified products and services as well as its diversified strategy, it is found that the external causes of Apple’s diversification are strategic industry transfer, scope economic benefit, tactical development, tax advantage and the influence of government anti-monopoly measures.The internal motivation of Apple’s diversification is to make full use of the remaining resources, to spread the risk, to reduce the gap between the target and the transaction cost./nThe role of Apple’s diversification strategy: one is to spread risk, improve operational security. The second is to help Apple move into promising new industries. Third, it is conducive to promoting the development of Apple’s original business, to achieve synergy./nIn this paper, the case of Cook Cook’s acquisition of Didi horizontal expansion of the company’s business, the analysis is to reduce management risk, improve compensation and benefits for the diversification of motivation./nThrough the analysis of the internal and external environment, we can see that the diversification strategy implemented by Apple can be adapted to the resources, core competitiveness and the opportunities and threats in the national system and competitive environment, this gives Apple a strategic advantage.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130961141","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
An empirical study on the influencing factors of tax revenue in Beijing----Based on 2000-2015 data 北京市税收收入影响因素实证研究----——基于2000-2015年数据
Academic Journal of Business & Management Pub Date : 2021-11-10 DOI: 10.25236/AJBM.2021.030910
L. Chen, C. Fan
{"title":"An empirical study on the influencing factors of tax revenue in Beijing----Based on 2000-2015 data","authors":"L. Chen, C. Fan","doi":"10.25236/AJBM.2021.030910","DOIUrl":"https://doi.org/10.25236/AJBM.2021.030910","url":null,"abstract":"Using the factor analysis method, Taking 2000 as the sub point of the analysis, and using the data of Beijing from 2000 to 2015, this paper makes an empirical analysis on the influencing factors of tax income in Beijing. The analysis conclusion is that the increase of per capita net income of rural households in Beijing can better improve the level of tax income in Beijing than the increase of per capita disposable income of urban households;The impact of RMB exchange rate on tax revenue is uncertain.The proportion of GDP of the primary industry in Beijing is negatively correlated with the level of tax revenue, and the proportion of GDP of the secondary and tertiary industries is positively correlated with the level of tax revenue; The efficiency of administrative expenditure in Beijing is high, but the efforts of government tax revenue are weakened to a certain extent.","PeriodicalId":221340,"journal":{"name":"Academic Journal of Business & Management","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133539249","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
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