This paper studies how retailers, especially clothing retailers, could balance and achieve a win-win situation in online and offline stores. The rapidly developed e-commerce mode in China generates internal competition within businesses. The differences, such as prices, delivery time, and service, create consumers’ preference on either one platform they want to use. The frequent sales events happening online have impacted offline stores’ sales negatively and hugely. Therefore, businesses should adopt new marketing strategies to attain victory for both sides. This paper would analyze Uniqlo's Chinese market tactics as they successfully connected the two platforms and rose their revenues even during the pandemic. Uniqlo distributed coupons online while they could only be used offline, and it built memberships online, used the model to analyze, and opened offline stores in areas with high consumer density. It also practiced the O2O e-commerce mode as the consumers can order online and pick their purchases up at a nearby store. Some suggestions are also discussed, such as offering different clothing for online and offline stores, setting the same prices for the same clothing on both platforms, and improving service quality and store designs to let consumers have better shopping experiences.
{"title":"Analysis of Online and Offline Platforms in China","authors":"Binghua Zhong","doi":"10.1145/3472349.3472352","DOIUrl":"https://doi.org/10.1145/3472349.3472352","url":null,"abstract":"This paper studies how retailers, especially clothing retailers, could balance and achieve a win-win situation in online and offline stores. The rapidly developed e-commerce mode in China generates internal competition within businesses. The differences, such as prices, delivery time, and service, create consumers’ preference on either one platform they want to use. The frequent sales events happening online have impacted offline stores’ sales negatively and hugely. Therefore, businesses should adopt new marketing strategies to attain victory for both sides. This paper would analyze Uniqlo's Chinese market tactics as they successfully connected the two platforms and rose their revenues even during the pandemic. Uniqlo distributed coupons online while they could only be used offline, and it built memberships online, used the model to analyze, and opened offline stores in areas with high consumer density. It also practiced the O2O e-commerce mode as the consumers can order online and pick their purchases up at a nearby store. Some suggestions are also discussed, such as offering different clothing for online and offline stores, setting the same prices for the same clothing on both platforms, and improving service quality and store designs to let consumers have better shopping experiences.","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124426327","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}
Li Jiatian, Zhang Yingyue, Deng Hanzhang, L. Ziyang
After one generation of entrepreneurship, Chinese family firms will gradually usher in the peak of intergenerational succession, and the success of intergenerational succession will also determine the rise and fall of family firms. The principal-agent chain of family firms is short and the cost is small, which can effectively avoid the principal-agent problem. With the gradual improvement of the governance of family firms, whether the family development model,"Being success for no more than three generations", be effectively improved? In this paper, We select Chinese listed family firms in A-share market as research samples to test the market reaction of the intergenerational succession by using the event research method. The empirical results show that the second-generation succession of family firms can often obtain excess returns.
{"title":"Market Reaction of Succession of Chinese Listed Family Firms","authors":"Li Jiatian, Zhang Yingyue, Deng Hanzhang, L. Ziyang","doi":"10.1145/3472349.3472360","DOIUrl":"https://doi.org/10.1145/3472349.3472360","url":null,"abstract":"After one generation of entrepreneurship, Chinese family firms will gradually usher in the peak of intergenerational succession, and the success of intergenerational succession will also determine the rise and fall of family firms. The principal-agent chain of family firms is short and the cost is small, which can effectively avoid the principal-agent problem. With the gradual improvement of the governance of family firms, whether the family development model,\"Being success for no more than three generations\", be effectively improved? In this paper, We select Chinese listed family firms in A-share market as research samples to test the market reaction of the intergenerational succession by using the event research method. The empirical results show that the second-generation succession of family firms can often obtain excess returns.","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128506090","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}
The purpose of this study is to know an overview of the regional resources, the use of the regional budget as an implication of the management of regional finances, the economic growth. The method used in this study is mix method, sequential explanatory. The first step we used quantitative method, while the second step we used qualitative method. This is to strengthen the result of qualitative research in the first step, with questionnaire and interview for data collection techniques. The findings is the condition of high regional resources, high use of government income and expenditure budget, turns out that economic growth is low. The model found in the study is that economic growth in this region is determined by high potential management, and community productivity stimulated by the Government through the right development budget allocation to community empowerment. The model found that economic growth will be influenced by high regional resources and high use of regional budget income and expenditure, if there is community empowerment in using the regional resources and the right allocation of government budget to create priority programs in conducting development function.
{"title":"The Impact of The Regional Resources and The Use of Budget Income and Expenditure on Regional Economic Growth","authors":"Dedeh Maryani, Maya Syafriana Effendi, Meiryani Meiryani","doi":"10.1145/3472349.3472364","DOIUrl":"https://doi.org/10.1145/3472349.3472364","url":null,"abstract":"The purpose of this study is to know an overview of the regional resources, the use of the regional budget as an implication of the management of regional finances, the economic growth. The method used in this study is mix method, sequential explanatory. The first step we used quantitative method, while the second step we used qualitative method. This is to strengthen the result of qualitative research in the first step, with questionnaire and interview for data collection techniques. The findings is the condition of high regional resources, high use of government income and expenditure budget, turns out that economic growth is low. The model found in the study is that economic growth in this region is determined by high potential management, and community productivity stimulated by the Government through the right development budget allocation to community empowerment. The model found that economic growth will be influenced by high regional resources and high use of regional budget income and expenditure, if there is community empowerment in using the regional resources and the right allocation of government budget to create priority programs in conducting development function.","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124461211","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}
The main objective of this work is to explore how ventures have adapted their commercial proposals after the changes brought upon by Covid-19. We selected The Latin America's 50 Best Restaurants list as a case study, (1) due to it being an international ranking that unifies and selects the best restaurants in a specific geographic sector, (2) each of the restaurants in the list have a tradition of providing a service that is consumed or experienced locally as it allows them to control all aspects of the dining experience, (3) prior to the Covid-19 pandemic, given the differentiated offer of products offered by each restaurant, the restaurants did not work with food delivery applications (4) prior to the Covid-19 pandemic, their menus were printed on paper and not in a digital format through the use of mobile technology, (5) the preparations and presentations offered prior to the Covid-19 pandemic were intended for consumption at the point of sale service and not delivery. To conduct the study, an analysis was carried out, comparing various variables that subsequently made it possible to assess whether mobile technologies were opportunities to the ventures in our sample. We found that the offerings of this type of restaurants had to adapt to the new scenario, moving from seeing mobile technology as a simple marketing tool to a new commercial ally, adapting to the needs of each of these technologies and therefore adapting their respective product mix and packaging.
{"title":"Application of Technology Solutions during the Covid-19 Crisis: Latin America's 50 Best Restaurants","authors":"Stefania Pareti, Javier Monllor, Irene Kraft","doi":"10.1145/3472349.3472355","DOIUrl":"https://doi.org/10.1145/3472349.3472355","url":null,"abstract":"The main objective of this work is to explore how ventures have adapted their commercial proposals after the changes brought upon by Covid-19. We selected The Latin America's 50 Best Restaurants list as a case study, (1) due to it being an international ranking that unifies and selects the best restaurants in a specific geographic sector, (2) each of the restaurants in the list have a tradition of providing a service that is consumed or experienced locally as it allows them to control all aspects of the dining experience, (3) prior to the Covid-19 pandemic, given the differentiated offer of products offered by each restaurant, the restaurants did not work with food delivery applications (4) prior to the Covid-19 pandemic, their menus were printed on paper and not in a digital format through the use of mobile technology, (5) the preparations and presentations offered prior to the Covid-19 pandemic were intended for consumption at the point of sale service and not delivery. To conduct the study, an analysis was carried out, comparing various variables that subsequently made it possible to assess whether mobile technologies were opportunities to the ventures in our sample. We found that the offerings of this type of restaurants had to adapt to the new scenario, moving from seeing mobile technology as a simple marketing tool to a new commercial ally, adapting to the needs of each of these technologies and therefore adapting their respective product mix and packaging.","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131130420","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}
Financial statements fraud is an effort made on purpose by management of a company to deceive and mislead the financial report. Employing a systematic literature review method, this study examines theories and determinants of financial statements fraud. We find four prominent theories in relation to fraud in financial statements, namely, “Fraud Triangle Theory”, “Fraud Diamond Theory”, “Fraud Scale Theory”, and “Fraud Pentagon Theory”. Based on fraud diamond theory, there are three factors affect fraud which are Nature of industry, Total accrual and Capability. Based on fraud scale theory, there are three factors affect fraud which are Pressure, Opportunity and Personal integrity. Based on fraud pentagon theory, there are five factors affect fraud which are Competence, Arrogance, Pressure, Opportunity and Rationalization. We also document a common theme among four different theories, such as opportunity, incentive, pressure, integrity, competence and rationalization as factors influencing financial statements fraud).
{"title":"Theory and Factors Influencing Fraud in Financial Statements: A Systematic Literature Review","authors":"Gatot Soepriyanto, Meiryani Meiryani, M. Modjo","doi":"10.1145/3472349.3472359","DOIUrl":"https://doi.org/10.1145/3472349.3472359","url":null,"abstract":"Financial statements fraud is an effort made on purpose by management of a company to deceive and mislead the financial report. Employing a systematic literature review method, this study examines theories and determinants of financial statements fraud. We find four prominent theories in relation to fraud in financial statements, namely, “Fraud Triangle Theory”, “Fraud Diamond Theory”, “Fraud Scale Theory”, and “Fraud Pentagon Theory”. Based on fraud diamond theory, there are three factors affect fraud which are Nature of industry, Total accrual and Capability. Based on fraud scale theory, there are three factors affect fraud which are Pressure, Opportunity and Personal integrity. Based on fraud pentagon theory, there are five factors affect fraud which are Competence, Arrogance, Pressure, Opportunity and Rationalization. We also document a common theme among four different theories, such as opportunity, incentive, pressure, integrity, competence and rationalization as factors influencing financial statements fraud).","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127075623","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}
Meiryani Meiryani, Kartika Dewi, Yehezkiel Medianta Pelawi, Yanti Nolastname, M. Adi
Fiscal reconciliation is carried out so that the company's commercial financial statements are in accordance with tax provisions, so that they can be accepted as tax financial reports. Fiscal reconciliation of commercial financial statements is an effort to overcome differences in determining the amount of corporate income tax according to commercial profit and taxable profit, which makes it difficult for companies to determine the amount of tax payable when filing an annual tax return. Commercial and fiscal financial reports require adjustments because of differences. The differences include differences in the recognition of costs and depreciation of fixed assets. The company's financial statements are prepared in accordance with the Financial Accounting Standards (SAK), while to fulfill its tax obligations, companies must make fiscal corrections on financial reports in accordance with tax laws. The purpose of this research is to determine the value of the Income Tax of the PT. Indomix Perkasa, by reconciling commercial financial reports into fiscal reports. The author analyzes the data with a descriptive method, namely by describing the state of the financial statements of profit and loss on the phenomena that occur by collecting data, calculating income tax, making fiscal corrections in accordance with Law Number 36 Year 2008. The type of data used is secondary data. The method of analysis used in this research is descriptive exploratory. This research method uses a case study by describing the actual object of research. The results showed that there was a difference between profit according to accounting and income tax purposes. The results of the study conclude that there is a difference between profit and loss according to commercial and profit and loss according to fiscal. This difference occurs because a fiscal correction is made to costs and income in the commercial profit / loss financial statement based on the taxation law.
{"title":"Analysis of Fiscal Reconciliation on The Commercial Financial Statements in Determining the Income Tax Payable","authors":"Meiryani Meiryani, Kartika Dewi, Yehezkiel Medianta Pelawi, Yanti Nolastname, M. Adi","doi":"10.1145/3472349.3472362","DOIUrl":"https://doi.org/10.1145/3472349.3472362","url":null,"abstract":"Fiscal reconciliation is carried out so that the company's commercial financial statements are in accordance with tax provisions, so that they can be accepted as tax financial reports. Fiscal reconciliation of commercial financial statements is an effort to overcome differences in determining the amount of corporate income tax according to commercial profit and taxable profit, which makes it difficult for companies to determine the amount of tax payable when filing an annual tax return. Commercial and fiscal financial reports require adjustments because of differences. The differences include differences in the recognition of costs and depreciation of fixed assets. The company's financial statements are prepared in accordance with the Financial Accounting Standards (SAK), while to fulfill its tax obligations, companies must make fiscal corrections on financial reports in accordance with tax laws. The purpose of this research is to determine the value of the Income Tax of the PT. Indomix Perkasa, by reconciling commercial financial reports into fiscal reports. The author analyzes the data with a descriptive method, namely by describing the state of the financial statements of profit and loss on the phenomena that occur by collecting data, calculating income tax, making fiscal corrections in accordance with Law Number 36 Year 2008. The type of data used is secondary data. The method of analysis used in this research is descriptive exploratory. This research method uses a case study by describing the actual object of research. The results showed that there was a difference between profit according to accounting and income tax purposes. The results of the study conclude that there is a difference between profit and loss according to commercial and profit and loss according to fiscal. This difference occurs because a fiscal correction is made to costs and income in the commercial profit / loss financial statement based on the taxation law.","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126796831","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":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","authors":"","doi":"10.1145/3472349","DOIUrl":"https://doi.org/10.1145/3472349","url":null,"abstract":"","PeriodicalId":151080,"journal":{"name":"Proceedings of the 2021 International Conference on E-business and Mobile Commerce","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121611742","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}
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