Taking Chinese A-share listed corporations as sample,this paper studies whether the implementation of financial shared service center,an IT-based financial management practice,can significantly improve the business pe...Taking Chinese A-share listed corporations as sample,this paper studies whether the implementation of financial shared service center,an IT-based financial management practice,can significantly improve the business performance.We conduct Wilcoxon rank sum test and OLS regression model.The results show that there is a significant difference in business performance between the corporations without financial shared service center and the matching samples which have implemented financial shared service.In addition,the positive effect of financial shared services on business performance has a time-lag.As the corporations become adept on financial shared services,their business performance such as profitability,operating ability and growth could be improved steadily.Our study provides suggestions on whether corporations’might upgrade their financial system and how to evaluate the implementation results.展开更多
Financial transformation has become a trend,and under the influence of medical reform policies,such as the zero-price difference in pharmaceutical consumables and medical insurance payment by disease,the cost pressure...Financial transformation has become a trend,and under the influence of medical reform policies,such as the zero-price difference in pharmaceutical consumables and medical insurance payment by disease,the cost pressure on the medical industry is exceptionally high.The primary focus of this paper is on how to integrate resources and obtain cost advantages through financial shared service center,so as to increase the competitiveness of regional medical groups.展开更多
In the digitalization context,a financial shared services center(FSSC)is designed to engage quality management in providing standardized financial shared services and risk control,completing the fundamental financial ...In the digitalization context,a financial shared services center(FSSC)is designed to engage quality management in providing standardized financial shared services and risk control,completing the fundamental financial work,and offering value-added financial services to customers.The means that all these services are delivered has drawn attention from both theoretical and practical communities.Yet few researches has been conducted so far in this regard.Based on the Grounded Theory research method,this paper looks at the related quality management methods and summarizes findings in financial shared services centers,based on the case study of HX Financial Shared Services Center.This paper also analyzes FSSC definition,FSSC quality management,digitalization applied in FSSC quality management,and FSSC e-quality management development in this digitalization context.This paper can serve as references to counterparts engaging in FSSC quality management and to supplement the prevailing theories on FSSC quality management application.展开更多
Geographical simulation is a popular method in geographical and environmental research.Many models developed to address geographic and environmental issues are distributed worldwide.However,due to the lack of portals,...Geographical simulation is a popular method in geographical and environmental research.Many models developed to address geographic and environmental issues are distributed worldwide.However,due to the lack of portals,these models are still difficult to invoke for geographical simulations in open web environments.This study designs and develops a framework to assemble service-oriented models from volunteers distributed worldwide for geographical simulations on the web.The framework consists of three layers(task layer,data exchange layer,and model execution layer)that establish a network of serviceoriented locally shared models and simulation tasks for user configurations.With the help of such a framework,users can configure simulation tasks and invoke suitable models shared worldwide for geographical simulations.This article provides an application of the distributed simulation of gross primary production(GPP)by the Biome-BioGeochemical Cycles(BGC)model in China.This application shows that the framework can be beneficial for model assembly from volunteers’computers and distributed simulation tasks that are run for geographical and environmental issues,which can be applied to Digital Earth initiatives.展开更多
基金supported by University-Industry Collaborative Education Program by the Ministry of Education of China under Grant No.202002314026.
文摘Taking Chinese A-share listed corporations as sample,this paper studies whether the implementation of financial shared service center,an IT-based financial management practice,can significantly improve the business performance.We conduct Wilcoxon rank sum test and OLS regression model.The results show that there is a significant difference in business performance between the corporations without financial shared service center and the matching samples which have implemented financial shared service.In addition,the positive effect of financial shared services on business performance has a time-lag.As the corporations become adept on financial shared services,their business performance such as profitability,operating ability and growth could be improved steadily.Our study provides suggestions on whether corporations’might upgrade their financial system and how to evaluate the implementation results.
文摘Financial transformation has become a trend,and under the influence of medical reform policies,such as the zero-price difference in pharmaceutical consumables and medical insurance payment by disease,the cost pressure on the medical industry is exceptionally high.The primary focus of this paper is on how to integrate resources and obtain cost advantages through financial shared service center,so as to increase the competitiveness of regional medical groups.
基金The paper is supported by Project of the National Social Science Fund of China“Enterprise Management Accounting Control System Frame of work and Application in China”(No.11BGL027).
文摘In the digitalization context,a financial shared services center(FSSC)is designed to engage quality management in providing standardized financial shared services and risk control,completing the fundamental financial work,and offering value-added financial services to customers.The means that all these services are delivered has drawn attention from both theoretical and practical communities.Yet few researches has been conducted so far in this regard.Based on the Grounded Theory research method,this paper looks at the related quality management methods and summarizes findings in financial shared services centers,based on the case study of HX Financial Shared Services Center.This paper also analyzes FSSC definition,FSSC quality management,digitalization applied in FSSC quality management,and FSSC e-quality management development in this digitalization context.This paper can serve as references to counterparts engaging in FSSC quality management and to supplement the prevailing theories on FSSC quality management application.
基金supported by National Natural Science Foundation of China:[Grant Numbers 41871285,41930648,42071361,42071363,and U1811464].
文摘Geographical simulation is a popular method in geographical and environmental research.Many models developed to address geographic and environmental issues are distributed worldwide.However,due to the lack of portals,these models are still difficult to invoke for geographical simulations in open web environments.This study designs and develops a framework to assemble service-oriented models from volunteers distributed worldwide for geographical simulations on the web.The framework consists of three layers(task layer,data exchange layer,and model execution layer)that establish a network of serviceoriented locally shared models and simulation tasks for user configurations.With the help of such a framework,users can configure simulation tasks and invoke suitable models shared worldwide for geographical simulations.This article provides an application of the distributed simulation of gross primary production(GPP)by the Biome-BioGeochemical Cycles(BGC)model in China.This application shows that the framework can be beneficial for model assembly from volunteers’computers and distributed simulation tasks that are run for geographical and environmental issues,which can be applied to Digital Earth initiatives.
