Proceedings of the 2021 5th International Conference on Software and e-Business最新文献

{"title":"Relationship between Government Debt and Economic Growth","authors":"Shiyuan Hu, Wenjun Lin, Haowei Xu, Keiin Wong","doi":"10.1145/3507485.3507501","DOIUrl":"https://doi.org/10.1145/3507485.3507501","url":null,"abstract":"Abstract. Public debt includes central government debt and local government debt. The proportion of public debt to domestic production represents the debt level of a country's government and has a moderating effect on the economy to a certain extent. However, in the economic field, the relationship between public debt and economic growth is not uniform, which has once been a hot topic in the economic field. In this paper, the Gross Domestic Product (GDP) growth rate and debt/GDP value of 20 countries from 1791 to 2009 are included in the exploratory data analysis. But only the data from 1980 to 2005 is applied in regression analysis. Research shows that the relationship between the debt-to-GDP ratio and average GDP growth is positive when the debt-to-GDP ratio falls below a certain value (about 70%). Beyond that point, if the debt-to-GDP ratio continues to rise, it will have a negative impact on average GDP growth.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133422411","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 Innovation Path of Business Model of E-Commerce Enterprises Affected by Big Data","authors":"Xiaoyong Lyu","doi":"10.1145/3507485.3507494","DOIUrl":"https://doi.org/10.1145/3507485.3507494","url":null,"abstract":"With the rapid development of Internet technology, the collection and application of user data is becoming more and more of a concern for Internet companies. At the same time, enterprises have gained extremely high revenue due to the application of big data technology. The field of e-commerce is greatly influenced by the rapid development of big data technology. E-commerce enterprises can reform and innovate their business models based on their own platform advantages and with the power of big data technology in order to promote the good development of e-commerce enterprises. Therefore, the innovation of business models is first briefly introduced in this paper. Then, the important value of the application of big data to the innovation of business models of e-commerce enterprises is analyzed. Finally, the innovation path of the business model of e-commerce enterprises influenced by big data is presented.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130588811","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":"Problems and Development Strategies of Freshippo's Fresh Product Supply Chains","authors":"Xiang Jin, Liruijie Fu, Yifei Hu, Haoyang Zhou, Jing Yang","doi":"10.1145/3507485.3507489","DOIUrl":"https://doi.org/10.1145/3507485.3507489","url":null,"abstract":"With the growing material and cultural needs of consumers, the use of digital technology to provide accurate and differentiated quality services to consumers is an inevitable innovation for all sales companies to undergo. While there are still some issues with the supply chain at Freshippo, there is no doubt that the new retail approach based on big data and cloud computing created by Alibaba is the megatrend that will transform the retail industry in the future. In this paper, we explore the new retail industry's paradigm, namely Freshippo, analyze its current supply chain problems and propose solutions, hoping to provide practical advice on supply chain management for future new retailers entering the new retail industry.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126648663","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":"Decision Mining versus Process Mining: a Comparison of Mining Methods","authors":"R. D. Jong, S. Leewis, M. Berkhout","doi":"10.1145/3507485.3507490","DOIUrl":"https://doi.org/10.1145/3507485.3507490","url":null,"abstract":"Since the advent of digitization and automation there has been a greater need for analysis of business processes and decisions. Data lies at the foundation for this. In this study the mining of decisions is further defined using Process mining as a reference. These two mining methods have some overlap but there are significant differences. These overlap and differences have come to light through the use of a conceptual model. By using the conceptual model with a fictional event log for Process mining and a fictional decision log for Decision mining, the differences and similarities could be explained. Results show that decision mining has an overlap with Process mining, but the differences together make the gap between Decision mining and Process mining too large to be considered as one field. Further research is needed to for the utilization of real life scenario's, compared to the fictional data used in this study, to ensure a clear overview of the difference and similarities between the two mining methods.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125242862","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":"Configurational Paths to Organizational Resilience: A fuzzy-set qualitative comparative analysis for small and medium enterprises during COVID-19","authors":"Yi Lu, Xiaoyuan Shi","doi":"10.1145/3507485.3507504","DOIUrl":"https://doi.org/10.1145/3507485.3507504","url":null,"abstract":"Organizational resilience plays a significant role for enterprises in dealing with both natural disasters and economic crises. Past studies have examined the possible antecedents of organizational resilience in crisis events. However, the existing research is based on the assumption that each antecedent variable acts independently on the result variable. In this study, fuzzy-set qualitative comparative analysis (fsQCA) method is used to solve this limitation. Based on the background of COVID-19, this study takes 74 small and medium-sized enterprises as samples to explore the mechanism of seven antecedents on organizational resilience from three levels: resources, capacity and system. The results show that multiple asymmetric paths lead to the occurrence of high resilience and non-high resilience. Clarifying this conclusion can guide managers to decide how to allocate resources to improve the resilience of enterprises.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133368334","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":"Intention to Redeem M-Coupons and Intention to Disclose Personal Information: based on Internet using motivation and m-coupons delivery approach","authors":"Yung-hea An, Yiwen Chen, Shang Li","doi":"10.1145/3507485.3507492","DOIUrl":"https://doi.org/10.1145/3507485.3507492","url":null,"abstract":"Personalized mobile coupons (m-coupons) are a common promotion method in the current mobile Internet. The popularity of mobile Internet makes it easier for e-commerce platforms to obtain consumers' personal information and behavioral information, and the application of big data has enhanced this trend. Personalized recommendation applications for users are also increasing, especially personalized m-coupons, which use consumers' personal information or online behavior information to recommend discounts to consumers in the form of coupons, hoping to promote consumers to order or boost the sales of specific products. which shows the advantages and disadvantages of personalized recommendations more directly. The study of personalized recommendation m-coupons in the above context has representative significance, based on which there are several points to explore: firstly, how do consumers view such personalized m-coupons in exchange for personal privacy disclosure, and will they disclose more personal privacy because they can gain revenue? Secondly, it is possible that consumers leave the same behavioral trajectory on the Internet under different motives of Internet usage, resulting in the same personalized information being pushed. Does this kind of push based only on consumers' behavior without considering the motive have different effects on consumers' behavioral intentions? Third, considering the current two common coupon delivery approach of pull and push, does the difference intention to redeem m-coupons and intention to disclose personal information due to the different delivery approach? If there will be differences base internet using motivation and m-coupons delivery approach, it will be a guide to optimize the personalized push mechanism. Base on motivation theory, privacy calculus and technology acceptance theory, this study focuses on the influences of internet using motivation and m-coupons delivery approach on intention to redeem personalized m-coupons and intention to disclose personal information. The experiment used a two-factor between-subjects design of 2 (purchase vs. entertainment) × 2 (pull vs. push), and found that the internet using motivation of purchase was stronger than the internet using motivation of entertainment, and the m-coupons delivery approach of push was stronger than the approach of pull in terms of intention to redeem m-coupons and intention to disclose personal information. The findings enrich the research on Internet usage motives and coupon issuance methods under personalized recommendation, and provide reference for companies and practitioners to develop marketing strategies.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127086030","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":"How Digitalization Influence Audit Quality during Pandemic of Covid-19","authors":"B. Handoko, A. Lindawati","doi":"10.1145/3507485.3507488","DOIUrl":"https://doi.org/10.1145/3507485.3507488","url":null,"abstract":"Digitization has permeated all aspects of business, including the public accounting firm and the auditor profession. Plus, in the midst of the Covid-19 pandemic, where auditors are increasingly required to be able to work online, due to rules such as social distancing and other health protocol that suggest online technology use. This condition also requires auditors to change from traditional auditors who are manual to auditors who can use digital devices. Based on these conditions, we conducted research on how digitization and other factors affect audit quality. Our research uses quantitative methods, we use primary data which is distributed using a questionnaire to auditors who work in public accounting firms. Then we used structural equation modeling partial least squares (SEM - PLS) analysis using SMART PLS 3 statistical software. Our results state that digitalization, auditor competence, professional skepticism have a significant effect on audit quality, while locus of control and accountability have no effect on audit quality.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122169070","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 Helping the Fight against COVID-19. Supporting the Pharmaceutical Industry beyond the Financial Aid","authors":"N. Moşteanu","doi":"10.1145/3507485.3507495","DOIUrl":"https://doi.org/10.1145/3507485.3507495","url":null,"abstract":"Artificial intelligence in E-Business, on the pharmaceutical side, is used by large companies producing such products, and in the case of vaccines for the provision of chatbot services, analysis of customer feedback and the provision of personalized services related to the required volume, the regions with high vaccine demand, as well as the evolution of pandemic eradication following the implementation of vaccination or specific medication. The proper functioning of the pharmaceutical system has become a crucial value for every nation, in the sense of rapidly producing the medication needed to treat and prevent disease. The present study aims to analyze how the artificial intelligence can help the pharmaceutical industry to give faster and efficient prevention and treatment in crisis situations in the health system. The paper underlines how financing of this particular industry involves more than money and how artificial intelligence can help the humanity to fight against COVID-19. The research was conducted through successive interviews with representatives of public institutions, of the chemical, pharmaceutical, and medical industries and Artificial intelligence developers.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"249 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115005045","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 Business Strategy, Leadership Styles and Business Process on Quality of Accounting Information","authors":"Meiryani Meiryani, Zaidi Mat Daud, J. Sudrajat, Thomas Andrian, Suryadiputra Liawatimena","doi":"10.1145/3507485.3507491","DOIUrl":"https://doi.org/10.1145/3507485.3507491","url":null,"abstract":"This study aims to determine the effect of business strategy on the quality of accounting information, to determine the effect of leadership style on the quality of accounting information and to determine the effect of business processes on the quality of accounting information. This study uses primary data from a population of State-Owned Enterprises throughout Indonesia with a total sample of 61 state-owned enterprises, and is analyzed using a simultaneous equation estimation model or SEM (Structural Equation Modeling), the sample determination is done by purposive sampling. The results showed that (1) leadership style and business processes affect the quality of accounting information systems (2) business strategy has no effect on the quality of accounting information systems on accounting information systems at State-Owned Enterprises in Indonesia.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132697267","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":"Does Earnings Management Affect Bond Returns?: Empirical Evidence from China's Bond Market","authors":"Chao Zhang","doi":"10.1145/3507485.3507498","DOIUrl":"https://doi.org/10.1145/3507485.3507498","url":null,"abstract":"In this paper, corporate bonds and enterprise bonds existing in 2011-2019 in China are included as samples in an empirical study on the relationship between earnings management and cross-sectional return on credit bonds using the method of univariate portfolio analysis and Fama-Macbeth regression. According to the results, the 1-year rate of return of high earnings management corporate bonds is lower than that of low earnings management corporate bonds; for every 1 level up in earnings management, the 1-year rate of return in the corresponding bonds drops by 11bp. This indicates mispricing of earnings management in the bond market as in the stock market, where bondholders cannot well identify enterprises’ earnings management behavior.","PeriodicalId":307562,"journal":{"name":"Proceedings of the 2021 5th International Conference on Software and e-Business","volume":"66 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131308002","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}