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An Exploration to the Innovation Path of Traditional Business Management Based on Internet Background 基于互联网背景下传统企业管理创新路径探索
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.052109
{"title":"An Exploration to the Innovation Path of Traditional Business Management Based on Internet Background","authors":"","doi":"10.25236/ajbm.2023.052109","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052109","url":null,"abstract":"A profound impact on the social economy brought by the advent of the information age, it has large and fast information storage favored by all walks of life and plays a benign role in promoting the development of the world economy. There comes profound revolution for traditional business management and mode under the influence of new technology of internet mindset. The internet mindset should abandon traditional business management concepts and models to move forward in the direction of innovation and development under the needs of social development in the new era. The competitive advantage can be reinforced in the market and economic development with a positive attitude to reform and innovate its own management. In order to provide reference for peers, this research is to analyze how traditional business management concepts and models should be adaptable to the development of the times and progress under the background of internet mindset.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"17 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":"135508197","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 Corporate Social Responsibility and Audit Fees 企业社会责任与审计收费研究
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.052120
{"title":"Research on Corporate Social Responsibility and Audit Fees","authors":"","doi":"10.25236/ajbm.2023.052120","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052120","url":null,"abstract":"Corporate social responsibility (CSR) is a heterogeneous activity with differentiated cost inputs among different companies. With the increasing attention of the general public to CSR in recent years, numerous scholars have conducted research on this topic. Existing literature has confirmed that CSR may have an impact on internal controls of companies, thereby further affecting their operations and risks. The operation and risk profile of a company, in turn, influences the audit fees it pays. The existing literature mainly categorizes factors influencing audit fees into company characteristics and accounting firm characteristics, without considering the impact of cultural and ethical factors such as corporate social responsibility. To address this gap, this study empirically analyzes the relationship between CSR and audit fees. The research utilizes a sample of 1,100 eligible A-share listed companies from the Shanghai and Shenzhen stock markets, spanning five consecutive years. By incorporating dummy variables for year and industry, multiple linear regression models are employed for the analysis. The findings demonstrate a significant and statistically meaningful impact of CSR on audit fees. Companies with a stronger sense of social responsibility tend to pay lower audit fees. Moreover, companies with higher CSR awareness exhibit a reduced likelihood of incurring abnormal audit fees. This study contributes to the development of audit pricing theory and encourages companies to fulfill their social responsibilities.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"62 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":"135508653","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 Impact of Financial Services on Import and Export Trade of the High-tech Industries in China 金融服务对中国高新技术产业进出口贸易的影响
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.052105
{"title":"The Impact of Financial Services on Import and Export Trade of the High-tech Industries in China","authors":"","doi":"10.25236/ajbm.2023.052105","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052105","url":null,"abstract":"This paper studies the impact of financial services on the import and export of high-tech industries. By replacing the financial services with financial structures, it studies the impact on the import and export trade of high-tech industries from two perspectives of direct financing and indirect financing. The Stata software is applied to the regression analysis and robustness check to obtain the relationship between the financial services and the import and export of high-tech industries. The results of regression analysis suggest that the indirect financing promotes the import and export of high-tech industries, while the direct financing has an inhibitory effect on the import and export trade of high-tech industries.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"72 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":"135508655","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 Impact of Digital Transformation on the Management Change of Manufacturing Enterprises——Taking Enterprise H as an Example 数字化转型对制造企业管理变革的影响——以H企业为例
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051813
{"title":"The Impact of Digital Transformation on the Management Change of Manufacturing Enterprises——Taking Enterprise H as an Example","authors":"","doi":"10.25236/ajbm.2023.051813","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051813","url":null,"abstract":"Along with the development of the era, we are facing the rapid development and widespread popularity of digital technology, Internet terminal, and digital thinking, the digital technology system focused on big data, cloud computing, blockchain, and artificial intelligence has a widespread impact on the development and transformation of traditional industries. Meanwhile, the digital economy has helped traditional industries achieve higher operational efficiency and competitive aggressiveness through innovation at the industry level. Taking enterprise H as an example, this paper analyses the impact of digital transformation on change management in manufacturing enterprises.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"20 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":"135749003","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
Spatial-Temporal Characteristics of Internet Attention Towards Coastal Tourist Destinations in Jiangmen City 江门市滨海旅游目的地网络关注时空特征
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051914
{"title":"Spatial-Temporal Characteristics of Internet Attention Towards Coastal Tourist Destinations in Jiangmen City","authors":"","doi":"10.25236/ajbm.2023.051914","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051914","url":null,"abstract":"This study, based on the Baidu Index, delves into the spatiotemporal characteristics of Internet attention towards coastal tourist destinations in Jiangmen City. Through an analysis of data from 2016 to 2020, it was found that the Internet attention towards Jiangmen’s coastal tourist destinations increased in 2017 compared to 2016 but showed a negative growth trend starting from 2018. Moreover, the study reveals that Internet attention is primarily concentrated in the pre-holiday period of the \"May Day\" and \"National Day\" holidays, with the lead effect being more noticeable for the \"May Day\" holiday. Spatially, core cities in the Pearl River Delta such as Guangzhou and Shenzhen are identified as primary tourist source markets for Jiangmen. Based on these findings, it is recommended that Jiangmen City strengthen marketing efforts in areas with low levels of attention, leverage big data for precise market targeting, and enhance tourism cooperation with neighboring cities to improve the overall competitiveness of the regional tourism industry.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"13 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":"135749336","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
Development Trends and Prospects of Industrial Automation 工业自动化的发展趋势与展望
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051915
{"title":"Development Trends and Prospects of Industrial Automation","authors":"","doi":"10.25236/ajbm.2023.051915","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051915","url":null,"abstract":"Industrial automation is at the core of intelligent manufacturing, and its development influences the efficiency, quality, and innovation capabilities of the manufacturing industry. With the advancement of technologies such as the Internet of Things (IoT), big data, and artificial intelligence (AI), industrial automation is facing challenges and opportunities for transformation and upgrading. This article begins with the current status of industrial automation, analyzes its development trends, and predicts its future prospects.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"81 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":"135749337","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
Profitability Analysis of Real Estate Enterprises—The Case of Company T 房地产企业盈利能力分析——以T公司为例
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051906
{"title":"Profitability Analysis of Real Estate Enterprises—The Case of Company T","authors":"","doi":"10.25236/ajbm.2023.051906","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051906","url":null,"abstract":"Real estate industry is a pillar industry of national economy and plays an important role in national economy. This paper takes Company T as an example, analyses the financial status and profitability indexes of the enterprise, compares and analyses them horizontally with the indexes of the same industry, finds out the problems of the enterprise's profitability and puts forward the corresponding measures and suggestions.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"91 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":"135749338","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
Exploring the Factors Affecting Consumer Trust in Cross-Border E-commerce: A Comparative Study 跨境电子商务中消费者信任影响因素的比较研究
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051909
{"title":"Exploring the Factors Affecting Consumer Trust in Cross-Border E-commerce: A Comparative Study","authors":"","doi":"10.25236/ajbm.2023.051909","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051909","url":null,"abstract":"The development of cross-border e-commerce has greatly contributed to the growth of global trade and economic prosperity. However, the issue of consumer trust has been one of the important factors constraining the development of cross-border e-commerce. This study aims to explore the factors affecting consumer trust in cross-border e-commerce and conduct a comparative study. The study adopts both qualitative and quantitative research methods, and collects and analyzes data through literature review, questionnaires and interviews. The results of the study show that consumers' trust factors in cross-border e-commerce include the credibility of the website, the reputation of the merchant, the security of payment, the reliability of logistics, and the legal and regulatory environment of the host country. In addition, the study found that there are differences in the importance consumers attach to trust factors in different countries and regions. Theoretically, this study provides new insights and perspectives on the formation and development of consumer trust in cross-border e-commerce. In practice, this study provides cross-border e-commerce companies with strategies and suggestions to improve consumer trust.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"279 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":"135749346","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 the Economic Effects of Environmental Protection Tax 环境保护税的经济效应研究
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.051803
{"title":"Research on the Economic Effects of Environmental Protection Tax","authors":"","doi":"10.25236/ajbm.2023.051803","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051803","url":null,"abstract":"Since China implemented the environmental protection tax policy in 2018, its economy has moved to high-quality development, making it important to analyse its economic impact. This study takes China's current environmental protection tax as the research object, uses the double difference model (DID) with urban panel data from 2003 to 2019 to empirically analyse the impact of China's current environmental protection tax collection standard rise on urban economic growth. The results reveal that environmental protection tax does not increase regional economic quantity but does improve regional economic quality. In order to achieve sustainable economic growth in quality and quantity, the environmental protection tax system should be upgraded, the collection and management capacity and level should be increased, and the collection standard should be adjusted in some regions.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"66 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":"135748637","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
An Analysis on the Application of Big Data in Enterprise Audit from the Perspective of Full Coverage 全覆盖视角下大数据在企业审计中的应用分析
Academic Journal of Business & Management Pub Date : 2023-01-01 DOI: 10.25236/ajbm.2023.052021
{"title":"An Analysis on the Application of Big Data in Enterprise Audit from the Perspective of Full Coverage","authors":"","doi":"10.25236/ajbm.2023.052021","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052021","url":null,"abstract":"The rapid development of information technology, especially the vigorous rise of big data technology, is deeply reshaping the workflow and methods of enterprise audit. It has become the major issues for a modern enterprise to face how to effectively respond to and utilize these changes from the theoretical and practical level for achieving full coverage of the audit work. This paper, from the perspective of full coverage, deeply discusses the innovation path of enterprise auditing work in the big data environment, including the optimization of the auditing idea, the analysis of the auditing information source, the implementation of the construction of data sharing, the establishment of the auditing data platform, and the cultivation of audit talents and other aspects for reference.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"31 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":"135156304","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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