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Research and Prospect of Big Data Audit Technology 大数据审计技术的研究与展望
Pub Date : 2024-03-27 DOI: 10.22158/ibes.v6n2p92
Shicheng Li
In the era of big data, technology is constantly innovated. For the audit industry, the combination of big data technology and audit should be the development trend of The Times. The joint application and combination of various technologies will promote the further development of audit. This paper mainly expounds some basic technologies of big data audit, explores and discusses the problems and corresponding solutions in the development process of big data audit in today’s society, and looks forward to the trend of big data audit in the future.
大数据时代,技术不断创新。对于审计行业来说,大数据技术与审计的结合应该是时代发展的趋势。各种技术的联合应用与结合,将促进审计工作的进一步发展。本文主要阐述了大数据审计的一些基本技术,探讨和讨论了当今社会大数据审计发展过程中存在的问题和相应的解决方案,并展望了未来大数据审计的发展趋势。
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引用次数: 0
Unleashing Competitive Advantage through Digital Marketing: Expanding Customer Access and Social Platform Development 通过数字营销释放竞争优势:拓展客户渠道和社交平台开发
Pub Date : 2024-03-26 DOI: 10.22158/ibes.v6n2p52
Mohammadali Shahbandi
Digital marketing represents a modern approach to marketing. This type of marketing is an important tool for gaining a competitive advantage. The primary benefits of digital marketing for the business sector include providing personalized attention to each customer and cultivating a sense of uniqueness and added value for the company. To effectively apply digital marketing in business practice, it is essential to develop a framework for evaluating digital marketing functions that consider the market’s regional socio-cultural characteristics. Based on this premise, the present study has identified the functions of digital marketing and its role in the development of competitive advantage. To achieve this goal, 71 active marketing experts in the American food industry were selected, and a standard questionnaire was distributed to them. The data was analyzed using the least squares linear regression model. The research results indicated that website development, expanding customer access, utilizing social platforms, and leveraging email for digital marketing all contribute to gaining a competitive advantage.
数字营销是一种现代营销方式。这种营销方式是获得竞争优势的重要工具。数字营销给企业带来的主要好处包括:为每一位客户提供个性化的关注,为公司培养独特感和附加值。要在商业实践中有效地应用数字营销,就必须制定一个考虑市场区域社会文化特征的数字营销功能评估框架。基于这一前提,本研究确定了数字营销的功能及其在发展竞争优势中的作用。为实现这一目标,研究人员选取了 71 名活跃在美国食品行业的营销专家,并向他们发放了一份标准问卷。采用最小二乘法线性回归模型对数据进行了分析。研究结果表明,网站开发、扩大客户访问量、利用社交平台和电子邮件进行数字营销都有助于获得竞争优势。
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引用次数: 0
A Study of Information Architecture and Interaction 信息结构与交互研究
Pub Date : 2024-03-25 DOI: 10.22158/ibes.v6n1p154
Yuhao Fu
In the current era of rapid development of information, the field of visual communication design carries the important mission of conveying information and optimizing user experience. This study aims to deeply analyze the core principles and strategies of information architecture and interaction design in visual communication design, as well as the relevance and importance of the two in enhancing design efficiency and user experience. Through the form of case studies, this paper specifies the strategies and methods for building effective information architecture in visual communication design projects, such as target user group analysis, information classification and organization, and navigation system design. The research focuses on the practical and theoretical foundations of interaction design, and explains the key role of interaction design in enhancing user experience and information interactivity. The paper meticulously explores the basic principles of interaction design, such as consistency, feedback, and control, and how these principles can be applied in visual communication design to build intuitive and efficient user interfaces. This paper proposes a multidimensional optimization strategy, including interdisciplinary teamwork, user research and testing, and iterative design, to promote the effective integration of information architecture and interaction design. To summarize, this study not only delves into the application and practice of information architecture and interaction design in visual communication design, but also provides a set of theoretical frameworks and practical design strategies for designers and researchers, with a view to advancing the field of visual communication design to a higher goal by improving the interactability of information and user experience.
在当前信息飞速发展的时代,视觉传达设计领域肩负着传递信息、优化用户体验的重要使命。本研究旨在深入分析视觉传达设计中信息架构和交互设计的核心原则和策略,以及二者在提升设计效率和用户体验方面的相关性和重要性。本文通过案例研究的形式,具体阐述了在视觉传达设计项目中构建有效信息架构的策略和方法,如目标用户群分析、信息分类与组织、导航系统设计等。研究重点是交互设计的实践和理论基础,并阐述了交互设计在增强用户体验和信息交互性方面的关键作用。论文细致地探讨了交互设计的基本原则,如一致性、反馈和控制,以及如何将这些原则应用于视觉传达设计,以构建直观高效的用户界面。本文提出了包括跨学科团队合作、用户研究与测试、迭代设计在内的多维优化策略,以促进信息架构与交互设计的有效融合。总之,本研究不仅深入探讨了信息架构与交互设计在视觉传达设计中的应用与实践,还为设计师和研究人员提供了一套理论框架和实用的设计策略,以期通过提高信息的交互性和用户体验,推动视觉传达设计领域向更高的目标迈进。
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引用次数: 0
Research on the Review and Supervision Mechanism of Green Credit 绿色信贷审查与监督机制研究
Pub Date : 2024-03-23 DOI: 10.22158/ibes.v6n2p43
Shuyi Sang
Green credit involves the government, enterprises and commercial banks, among which commercial banks are not only the executors of the government’s macro-control functions, but also the lenders of credit business, which are both public and commercial, and are the core subjects of green credit. Due to the different classification standards of green credit, the low availability of environmental information and the lack of third-party auxiliary institutions, commercial banks are left without resources when auditing green credit enterprises and projects, but the necessary supervision mechanism is lacking because of the ambiguous division of supervision subjects and their responsibilities. In order to prevent the phenomenon that commercial banks neglect the audit, which virtually helps enterprises to cause environmental and resource damage accidents, we should improve the review and supervision mechanism of green credit from two aspects: unifying the classification standards of green credit and establishing the legal system of green credit supervision.
绿色信贷涉及政府、企业和商业银行,其中商业银行既是政府宏观调控职能的执行者,又是信贷业务的贷款人,既有公共性又有商业性,是绿色信贷的核心主体。由于绿色信贷分类标准不一、环境信息可获得性低、第三方辅助机构缺失等原因,商业银行在审核绿色信贷企业和项目时,既缺乏资源,又因监管主体及其责任划分不清而缺乏必要的监督机制。为防止出现商业银行忽视审核,无形中帮助企业造成环境和资源破坏事故的现象,应从统一绿色信贷分类标准和建立绿色信贷监管法律体系两个方面完善绿色信贷的审查和监督机制。
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引用次数: 0
Analysis of Xunyang Lion’s Head Citrus Brand IP Shaping and Sales Planning Suggestions 旬阳狮头柑品牌IP塑造分析及销售规划建议
Pub Date : 2024-03-19 DOI: 10.22158/ibes.v6n1p146
Yanyan Li, Zhiyi Du, Huihui Ren
In order to comply with the national “Belt and Road” policy and continue to promote the grand goal of rural revitalization. This paper is mainly for the lion head citrus industry in line with the development of the times, for Xunyang agricultural products lion head citrus to open a new type of marketing ideas and promotional methods. According to different age levels, different marketing programs are proposed, and product design and sales planning in line with the characteristics of different ages are proposed. Keeping up with the modern fashion trend elements, opening up new sales ideas for the Shishitoukan Industrial Park, strengthening the development of Shishitoukan deep-processing field, and opening up foreign markets. Solve the current sales limitations of the sales market, realize the two-way development of culture and economy, sustain the development of derivative industries, provide a new road to open up overseas markets, and realize the goal of rural revitalization.
为顺应国家 "一带一路 "政策,继续推进乡村振兴的宏伟目标。本文主要针对狮头柑产业顺应时代发展,为旬阳农产品狮头柑开启新型营销思路和推广方式。根据不同的年龄层次,提出不同的营销方案,提出符合不同年龄特点的产品设计和销售策划。紧跟现代时尚潮流元素,为狮子头馆工业园区打开新的销售思路,加强狮子头馆深加工领域的开发,开拓国外市场。解决目前销售市场的销售局限,实现文化与经济的双向发展,持续发展衍生产业,为开拓海外市场提供新的道路,实现乡村振兴的目标。
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引用次数: 0
Analysing the Easing Language in Business English General Language Talks under the Perspective of Relationship Management Theory 浅析关系管理理论视角下商务英语普通话会谈中的缓和语言
Pub Date : 2024-03-19 DOI: 10.22158/ibes.v6n1p140
Jialu Li
With the rapid development of globalisation, business communication has become more and more frequent in the international arena. In business English conversation, moderating language plays an important role as a communication strategy. Based on the perspective of relationship management theory, this paper explores the functions and strategies of de-escalation in business English talks. The results of the study show that de-escalation helps to establish and maintain good business relationships in business scenarios, and also positively affects the outcome of the talks. Finally, the paper puts forward some suggestions for the use of moderated language in business English talks to help business people communicate better across cultures.
随着全球化的快速发展,国际舞台上的商务交流越来越频繁。在商务英语会话中,缓和语作为一种交际策略发挥着重要作用。本文基于关系管理理论的视角,探讨了缓和语在商务英语会话中的作用和策略。研究结果表明,缓和语气有助于在商务场景中建立和维持良好的商务关系,同时也对会谈结果产生积极影响。最后,本文为在商务英语会谈中使用缓和语言提出了一些建议,以帮助商务人士更好地进行跨文化交流。
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引用次数: 0
Research on Application Solutions of Blockchain Technology in Multi-Party Collaborative Emergency Logistics System 区块链技术在多方协同应急物流系统中的应用方案研究
Pub Date : 2024-03-13 DOI: 10.22158/ibes.v6n2p9
Fan Cheng, Xin Wei
With the continuous development of global trade and logistics business, the construction of emergency logistics system has become an important part to ensure the efficient operation of logistics chain. However, in the face of emergencies, such as natural disasters, traffic accidents or public health crises, the traditional emergency logistics system is vulnerable to information asymmetry, data tampering and other problems, resulting in low emergency response efficiency. Blockchain technology, with its decentralized, immutable, transparent and traceable characteristics, offers new possibilities for solving these problems. This paper aims to discuss the solution of blockchain technology applied in the field of emergency logistics from the perspective of supply chain, in order to build a multi-agent collaborative emergency logistics “digital platform” network, and improve the response ability and toughness of the urban emergency logistics system that “combines emergency and peace”.
随着全球贸易和物流业务的不断发展,应急物流系统的建设已成为保障物流链高效运行的重要环节。然而,面对自然灾害、交通事故或公共卫生危机等突发事件,传统的应急物流体系容易出现信息不对称、数据被篡改等问题,导致应急响应效率低下。区块链技术具有去中心化、不可篡改、透明可追溯等特点,为解决这些问题提供了新的可能。本文旨在从供应链的角度探讨区块链技术应用于应急物流领域的解决方案,以构建多主体协同的应急物流 "数字平台 "网络,提高 "平急结合 "的城市应急物流体系的响应能力和韧性。
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引用次数: 0
Education Inequality in China: Comparison of Family Background in Shanghai and Jinzhai 中国的教育不平等:上海和金寨的家庭背景比较
Pub Date : 2024-03-11 DOI: 10.22158/ibes.v6n2p1
Jialin Zhang, Kenneth Bigel
This research aims to compare different aspects of family environment influence from both academic and economic perspectives between Shanghai, an urban city, and Jinzhai, a rural region. This research also attempts to present some potential solutions to lessen the education inequalities between urban and rural areas.
本研究旨在从学术和经济两个角度比较城市上海和农村金寨之间家庭环境的不同影响。本研究还试图提出一些潜在的解决方案,以缩小城乡之间的教育不平等。
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引用次数: 0
Analysis and Optimization Measures of Fund Control Issues in Enterprise Groups 企业集团资金控制问题分析及优化措施
Pub Date : 2024-02-22 DOI: 10.22158/ibes.v6n1p132
Baozhou Shi
Enterprise groups have the characteristics of numerous subordinate enterprises, dispersed regions, multi-level legal entities, complex management, and capital flow running through various links such as procurement, production, and marketing. Funds are the lifeline of enterprises, and only when the level of fund control is at a certain level and adapted to the current development of the enterprise, can the survival and development of the enterprise be guaranteed. In recent years, incidents of payment crises and even bankruptcies have repeatedly occurred in well-developed enterprises due to poor financial control. Therefore, strengthening the control of enterprise group funds has become an urgent problem that most enterprise groups face in their development.
企业集团具有下属企业众多、地域分散、法人层次多、管理复杂、资金流贯穿采购、生产、销售等各个环节的特点。资金是企业的生命线,只有资金管控水平达到一定程度,与企业当前发展相适应,才能保证企业的生存和发展。近年来,发展良好的企业由于资金管控不力,屡屡发生支付危机甚至破产事件。因此,加强企业集团资金管控已成为大多数企业集团发展中面临的迫切问题。
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引用次数: 0
Analysis of Audit Failure of Yu Diamond by Asia Pacific Certified Public Accountants 亚太地区注册会计师对 Yu Diamond 公司审计失败的分析
Pub Date : 2024-01-31 DOI: 10.22158/ibes.v6n1p117
Wanqi Wang
Since the 18th National Congress of the Communist Party of China, China has always adhered to and deepened its unique financial roadmap to ensure the efficient operation and high-quality development of the financial industry. At the same time, we are also constantly improving our financial supervision and management system. With the establishment of the whole process registration system, the need for the legal construction and the later monitoring and control restrictions of the capital market has become more urgent. Because the capital market is established based on the openness and transparency of information, accounting firms play key roles in this field.—As “gatekeepers” to ensure the accuracy and integrity of financial information, which is of vital significance to maintaining the stable and healthy development of the capital market. This paper takes the audit case of Zhengzhou Huajing diamond by Asia-Pacific Accounting firm as the research object, according to the defects in the audit, and puts forward countermeasures and suggestions for the audit, aiming to provide certain reference value for reducing the audit failure.
党的十八大以来,我国始终坚持和深化独具特色的金融路线图,确保金融业高效运行、高质量发展。与此同时,我们也在不断完善金融监督管理体系。随着全流程注册制的建立,资本市场的法制建设和后期的监管约束需求更加迫切。由于资本市场是建立在信息公开透明的基础上的,会计师事务所在这一领域发挥着关键作用。"把关人 "保证了财务信息的准确性和完整性,对维护资本市场的稳定健康发展具有至关重要的意义。本文以亚太会计师事务所对郑州华晶钻石的审计案例为研究对象,根据审计中存在的缺陷,提出审计对策和建议,旨在为减少审计失败提供一定的参考价值。
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引用次数: 0
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International Business & Economics Studies
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