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E-commerce has rapid growth in the last two decades due to the development of information technologies, mobile network services and application of big data. Nowadays, e-commerce has reached a stage in which e-businesses are far beyond the online trading of buy-pay-deliver, but covers a much broader spectrum of line business activities, such as financing, which indicates that e-commerce has been transited...
First, the paper studies three features of Alibaba Financial service product: based on credit evaluation, service to small and micro businesses, large-scale data processing technology based on cloud computing. Then, the paper compares E-commerce financial product with traditional financial product, analyzes its advantages, disadvantages and policy limits. Last, based on the applying of cloud computing,...
The business environment becomes increasingly competitive. More and more companies are cautious about their environmental performance and willing to fulfill their social responsibilities. In this paper, we propose taxonomy of green policies that are particularly relevant and explicitly targeted at corporate greenhouse gases emissions reduction. The taxonomy includes environmental taxes, tradable emissions...
Effective requirements traceability supports practitioners in reaching higher project maturity and better product quality. Researchers argue that effective traceability barely happens by chance or through ad-hoc efforts and that traceability should be explicitly defined upfront. However, in a previous study we found that practitioners rarely follow explicit traceability strategies. We were interested...
Enterprises based on a traditional, internally oriented business model consider their available resources as a starting point for determining their service offerings. However, in a world of changing customer behavior, emerging online service providers and ongoing technological advances an internal focus is no longer sufficient. The idea that customer needs should be the starting-point for designing...
Company real estate (CRE) means the real estate such as land and buildings which owned by non-real estate companies in order to support the operation and development of the enterprise. In this paper, we will see the difference of CRE in different industries through comparative analysis of all the data. We take the empirical analysis methods and build the regression model based on the data from the...
This paper focuses on the relationship between financial constraints, corporate governance and investment efficiency in China over the 2007–2011 period. In order to identify the existence of financial constraints, we grouped these companies according to their size, dividend payout and the KZ index. A model was estimated: financial constraints index model to examine the effect of investment efficiency...
The paper seeks to investigate whether the span of inter-organizational structure may contribute to the “knock-on effect” manifesting the transmission of disruptions in supply chains. In order to achieve this goal, the link of the span of supply chain structure and the transmission of disruptions is revealed. The theoretical framework of the “knock-on effect” is evidenced by cross-sector findings...
The article presents the approach to develop the economic and financial knowledge used for the Intelligent Dashboard for Managers. The content of the knowledge is focused on essential concepts related to the management of micro, small and medium enterprises. Knowledge-based functions, not previously available in commercial systems, increase the quality, effectiveness, and efficiency of the decision...
The creation of an ontology for a particular business domain has advantages for application development, interoperability, reusability, and integration. Agent systems with an underlying ontology can exploit these advantages by providing semantically-aware applications. However, there is a lack of support for ontology development in existing methodologies for designing and building multi-agent systems...
Short release duration -- the time from starting development until it delivers measurable value (i.e., paying customers adopt an upgrade) -- is an implied goal of agile methods. Release duration incorporates the expensive parts of the value chain: build, test, deploy and sell (but not exploratory design, for example). Release duration correlates with technical debt. Attempting to reduce release duration...
A strong stock market must follow fair, public and equitable features, and the foundation of public is the information disclosure. Improving the quality of the information disclosure to some extent can help corporation financing, so as to impact the capital cost. This paper expounds the present situation of information disclosure and the specific situation of the capital cost; it draws the conclusions...
This article is argue the influence of financial structure to economic growth and try to find an appropriate kind of financial structure for the macroeconomic. US and China, which play important parts in world economic and respect two different kinds of financial structures as well as developed and developing country, are chosen to discuss. Empirical analysis method is used through making a model...
Through the research of various countries' tax policy in finance lease, we show the different characteristics of fiscal policy between these countries.
Using Malaysian data, this paper investigates the association between corporate governance quality and ownership concentration type. The results indicate that corporate governance quality is lower for companies with substantial ownership by the Chief Executive Officer's family and higher for companies with substantial ownership by Government-related institutional investors.
The purpose of this paper is to propose and validate the combined model for bankruptcy prediction for the Malaysian firms. This combined model is adopted from previous studies by combining Ohlson logit model, Springate-Canadian model and macroeconomic factors. The proposed combined model is developed by using the financial and macroeconomic constructs. The result indicates that logistic regression...
This study attempted to examine the relationship between corporate governance and tax compliance among the Small and Medium Enterprises (SMEs) in Malaysia. Currently, SMEs are a rapidly growing business and play a significant role in boosting economic growth, as job provider, and leader in product innovation, as well as, tax revenue collection. Prior studies reported that in large companies, corporate...
The purpose of this study is to examine whether ownership structure, i.e. family firms, influences firms' audit risks, and whether the presence of a high proportion of financial experts on the audit committee of family firms would reduce the perceived inherent risk of auditors. In this study, the sample consists of balance panel data of 2,165 firm-year observations of Malaysian non-financial publicly...
This study attempted to examine the relationship between financial characteristics and tax payment of non-profit organizations (NPOs) in Malaysia. So far, there have been no studies conducted on this issue and little is known about the extent of the problem. Therefore, this exploratory study was carried out to examine the tax reporting of NPOs registered with Registrar of Societies (ROS) in Malaysia...
The purpose of this paper is to analyze the level of client loyalty among the companies in Malaysia by considering several factors such as the benefits and challenges of an audit as well as the audit service quality provided by the audit firm. Based on 119 responses, the results indicated strong influence of audit service quality towards loyalty of the clients. Nevertheless, there is insignificant...
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