{"title":"RESEARCH ON THE REFORM AND INNOVATION OF TAX LAW IN UNIVERSITIES BASED ON THE INTERNET PLUS TAX REFORM UNDER THE BACKGROUND OF BIG DATA","authors":"Quan Tao","doi":"10.12783/DTEM/MEBIT2021/35652","DOIUrl":"https://doi.org/10.12783/DTEM/MEBIT2021/35652","url":null,"abstract":"In the era of big data, data has become a very important resource and wealth, and the development of higher education pays more and more attention to the application and promotion of big data. Based on the background of big data, this paper discusses the Internet plus tax reform to promote the reform and innovation of tax law in Colleges and universities, analyzes the existing problems and puts forward reform measures, so as to promote the integration of big data and tax law education in universities and colleges in China.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126233471","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 OPTIMIZATION BASED ON A FIRM LETTER CERTIFICATION CENTER","authors":"Xin Wang, Hongqiang Guo","doi":"10.12783/DTEM/MEBIT2021/35627","DOIUrl":"https://doi.org/10.12783/DTEM/MEBIT2021/35627","url":null,"abstract":"In the present work, it's difficult to meet the high quality requirement of complex and strict audit procedures for paper-based confirmations. Found on the case of Certified Public Accountants Co. Ltd of A, this thesis analyzes the structure optimization of letter and certificate center and discusses the feasibility of studying electronization of confirmation, which provides a reference clew for improving the quality of confirmation and maintaining the reliability of confirmation's program.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127127336","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}
Yilin Zhang, Yu Zhang, Rui Ding, Yi Du, Ting Zhang, Tao Zhou
{"title":"STUDY ON THE INFLUENCE OF EXPRESSWAY DEVELOPMENT ON URBAN ACCESSIBILITY IN GUIZHOU PROVINCE","authors":"Yilin Zhang, Yu Zhang, Rui Ding, Yi Du, Ting Zhang, Tao Zhou","doi":"10.12783/DTEM/MEBIT2021/35648","DOIUrl":"https://doi.org/10.12783/DTEM/MEBIT2021/35648","url":null,"abstract":"The construction and development of the expressway network has far-reaching significance for the economic growth of Guizhou Province. In this paper, ArcGIS was used to calculate the nodal accessibility, daily accessibility and regional average accessibility of the expressway network in Guizhou Province, and the evolution of the spatial pattern of accessibility under the influence of expressways in Guizhou Province from 2012 to 2019 was analyzed through three different dimensions of accessibility indicators. The results show that with the continuous construction of expressways, the accessibility of the whole province continues to improve. Guiyang, as the provincial capital city, improved the accessibility of expressways the most during the last 7 years. However, due to the inequality of resources, there are still spatial differences in traffic capacity between cities and cities. Among them, Tongren and Xingyi have a small increase in the accessibility of expressways from 2012 to 2019, and the traffic conditions of Tongren and Xingyi are in the inferior position of the whole province.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123782645","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 DEVELOPMENT STRATEGY ANALYSIS OF JD’ LOGISTICS BASED ON PEST-SWOT MATRIX","authors":"Chunjiang Zhu","doi":"10.12783/dtem/mebit2021/35628","DOIUrl":"https://doi.org/10.12783/dtem/mebit2021/35628","url":null,"abstract":"Self-employed logistics of JD is the representative of the current self-employed logistics in China. Under the current situation of constant impact of various modes of logistics, self-employed logistics has exposed the drawbacks of its own development. This paper takes JD as an example to study the current problems, so as to put forward development suggestions for the construction of self-employed logistics. Based on PEST, SWOT and Porter's Five Forces Model, this paper analyzes the development strategy of JD's self-employed logistics, and draws optimization measures for future development.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"364 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122767798","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 SUPPLIER FAIRNESS PERCEPTION AND TRUST ON THE RELATIONSHIP QUALITY OF AGRICULTURAL PRODUCT SUPPLY CHAIN","authors":"Yuling Sun, Zeyu Zhu, Hui-Ling Yang","doi":"10.12783/DTEM/MEBIT2021/35607","DOIUrl":"https://doi.org/10.12783/DTEM/MEBIT2021/35607","url":null,"abstract":"Suppliers are important members of the agricultural product supply chain, and their behavior decisions may have a certain impact on the sustainable development of the agricultural product supply chain. From the perspective of agricultural product supplier trust, this paper studies the direct impact of agricultural product supplier trust on relationship quality and the indirect impact of supplier fairness perception on relationship quality. Based on the survey data of agricultural product suppliers, this paper uses the structural equation model method for empirical analysis. The analysis results show that fairness perception and trust perception have a significant positive impact on the quality of agricultural supply chain relationships, among which trust perception has a positive direct impact on the quality of agricultural supply chain relationships, while fairness perception has indirect influence on the quality of agricultural supply chain relationships through trust. In addition, information sharing, price satisfaction, income level and environmental certainty have a significant positive impact on suppliers’ fairness perception. Therefore, sellers comprehensively consider the fairness perception and trust perception of suppliers, which will help improve the relationship quality of the supply chain.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123129205","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 ECONOMIC EFFECT OF INDUSTRIAL STRUCTURE COLLABORATIVE AGGLOMERATION","authors":"Hong-xia Wu, C. Cui","doi":"10.12783/DTEM/MEBIT2021/35631","DOIUrl":"https://doi.org/10.12783/DTEM/MEBIT2021/35631","url":null,"abstract":"In order to promote the coordinated development of industrial structure towards manufacturing industry and producer services and improve the level of regional economic development, the \"double-wheel drive\" development mode of modern service industry and manufacturing industry in developed regions or countries is studied, and the economic effect of the collaborative agglomeration of producer services and manufacturing industry is studied. The most basic economic effects of industrial collaborative agglomeration are economic growth effect and industrial structure upgrade effect. The Yangtze River Delta urban agglomeration must reasonably promote the \"two-wheel\" driving strategy, change the mode of economic development, relieve the crowded effect of industrial collaborative agglomeration, and transform the negative effect of industrial collaborative agglomeration on economic growth. This study has reference value in the following aspects: to ease the spillover conduction path of industrial collaborative agglomeration, to strengthen the coordinating and leading role of central cities, to accelerate industrial upgrading, and to narrow the regional income gap.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134273509","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 EQUITY PLEDGE ON ENTERPRISE VALUE—TAKE SMES AS AN EXAMPLE","authors":"Jue Wang, BAO-BAO Li, Cheng-xuan Geng","doi":"10.12783/dtem/mebit2021/35620","DOIUrl":"https://doi.org/10.12783/dtem/mebit2021/35620","url":null,"abstract":"The pledge of controlling shareholders’ equity is one of the important ways for small and medium-sized enterprises to raise funds. However, due to the complexity of controlling shareholders’ motivations for equity pledge, equity pledge has become a double-edged sword that affects the sustainable development of enterprises. This study explores the impact of controlling shareholder equity pledge on corporate value by constructing an empirical model, so as to provide suggestions for small and medium shareholders, regulatory agencies and related financial institutions. The empirical results show that the pledge of controlling shareholders’ equity is conducive to the improvement of corporate value; however, under different macro policy adjustments, the impact of equity pledges on corporate value is different. In the period of loose monetary policy, the pledge of controlling shareholders’ equity has a significant positive effect on corporate value .On the contrary, during the monetary policy tightening period, equity pledge has a significant negative impact on corporate value.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114221229","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":"EMPIRICAL STUDY ON REFORM AND INNOVATION OF TAX LAW TALENT TRAINING MODE IN UNIVERSITIES IN THE CONTEXT OF INTERNET PLUS","authors":"Quan Tao","doi":"10.12783/dtem/mebit2021/35655","DOIUrl":"https://doi.org/10.12783/dtem/mebit2021/35655","url":null,"abstract":"With the continuous development of Internet plus information technology and the continuous changes of the economic market environment, the traditional tax law talent training mode can no longer meet the new standards and requirements. In this context, this paper studies the reform and innovation of tax law talent training mode in universities, first it reviews the literature, then points out the relevant significance, and applies the principal component analysis method for analysis, and finally puts forward the relevant measures. Internet plus is the new form of Internet development under the innovation, and it is the new form of economic and social development promoted by the evolution of the Internet form promoted by innovation of knowledge society. The combination of Internet plus tax law talent cultivation and innovation mechanism is conducive to promoting the national tax system reform and upgrading of industrial structure, and promoting the continuous evolution of economic form, thereby promoting the vitality of social economic entities, and providing a broad platform for reform, innovation and development[1]. Under the background of Internet plus, Chinese higher education needs to train more talents for tax law practice suitable for economic development, and promote reform and innovation of tax law teaching mode and personnel training mechanism.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116778539","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 EFFECT OF GOVERNMENT RESPONSIVENESS OF THE CHINESE E-GOVERNMENT—BASED ON THE LOCAL LEADER MESSAGE BOARD (LLMB) DATA OF RENMINWANG WEBSITE","authors":"Ruxia Lyu, Shunting Zhao","doi":"10.12783/dtem/mebit2021/35650","DOIUrl":"https://doi.org/10.12783/dtem/mebit2021/35650","url":null,"abstract":"Based on the data collected from the Chinese most authoritative website RenMinWang(人民网, a national website of China official media)’s forum Local Leaders Message Board (LLMB), using logistic regression model, the author analysis 100788 appeal texts on LLMB, covered 30 Chinese provinces. This paper use Big Data and text mining method to analysis the influencing factors of the satisfaction on the interaction between government and netizen. The empirical results show that: the efficiency of government responsiveness significantly improves netizen's satisfaction. In the government response text, the higher the policy complexity is, the lower satisfaction it will get from the netizen. The network interaction between the government and the netizen meets the expectation-value theory. The netizen’s appeal to the Chinese provincial leaders will get a lower satisfaction level of the government’s response, it maybe caused by their appeal’s complexity of solving. Also if the government response text are to long, and if there are more policy and laws, it will get a lower probability of satisfaction.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129955859","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 BIASED SIGNAL SET ON STOCK MARKET—BASED ON THE SHANGHAI COMPOSITE INDEX","authors":"Zeyuan Liu","doi":"10.12783/DTEM/MEBIT2021/35637","DOIUrl":"https://doi.org/10.12783/DTEM/MEBIT2021/35637","url":null,"abstract":"Based on the two phenomena of over and underreaction, this paper introduces the characteristics of signal set into the model, which studies the price deviation of financial market caused by investors' signal set deviation. The text concludes that investors overreact to information of low weight and underreact to information of high weight, and uses cross-section analysis and time series analysis to verify the correctness of the results.","PeriodicalId":406724,"journal":{"name":"2021 International Conference on Management, Economics, Business and Information Technology","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125350535","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}