scholarly journals The Construction of Innovative Practical Curriculum System for Business English Major Under the Background of Cross-Border E-commerce

2019 ◽  
Vol 3 (4) ◽  
pp. 10
Author(s):  
Xiang Xu
Keyword(s):  
Global Economy ◽  
Professional Competence ◽  
Rapid Development ◽  
Teaching Quality ◽  
Business Environment ◽  
Business English ◽  
Global Business ◽  
Network Information ◽  
Cross Border ◽  
English Major

<p>With the rapid development of network information, cross-border e-commerce has ushered in a warm spring, which has greatly benefited the good development of global economy and trade. Under this realistic background, the gap of professional talents is also very large. As business English is one of the most popular majors in the work of Crossborder e-commerce, it is absolutely a key teaching point how various universities precisely construct the curriculum system of practice in this major to improve the professional competence skills, at the same time, to conform to the trend of global business environment. It directly puts forward higher requirements to the teaching quality in colleges and universities to cultivate business talents to meet the talents demand of every enterprise.</p>

scholarly journals Indirect taxation of cross-border e-trade: features of national and intergovernmental regulation

2020 ◽  
Vol 6 (1) ◽  
pp. 256-280
Author(s):  
Alexander I. Pogorletskiy ◽  
Mariya V. Keshner
Keyword(s):  
Global Economy ◽  
Rapid Development ◽  
National Level ◽  
Value Added ◽  
Modern World ◽  
General Description ◽  
Indirect Taxation ◽  
Cross Border ◽  
Tax Regulation

The contemporary research in the field of economic and legal assessment of e-trade development, published in Russia, provides a general description of the situation and prospects for the development of international online transactions. At the same time, the aggregate features of taxation of cross-border e-commerce (which is the paper’s subject) are highlighted, without focusing on indirect methods of tax regulation (which are the object of the paper). Based on previous theoretical, methodological and practical studies, the authors systematize the knowledge about cross-border e-commerce operations’ indirect tax regulation both at the national and interstate level, defining the main approaches to taxation in this area. They also propose to focus on the priority of the regulatory (stimulating) role of taxes in their application as tools for influencing international online trading transactions. The main provisions of the paper reveal the principles and features of collecting value-added tax (VAT), excise, customs, and postal duties in the field of export-import e-trade operations with goods, digital content, and electronic services in national tax systems. In addition, this paper characterizes the main directions of international coordination of cross-border e-commerce indirect taxation. The authors have proven their hypothesis that the rapid development of cross-border e-trade in the modern world makes this field of international economic relations attractive enough to enhance the fiscal role of indirect taxation at the national level; however, the difficulties for the global economy early in the third decade of the 21st century require prioritizing the regulating (stimulating) role of indirect taxes to support global economic and trade operations growth, including its electronic segment.

scholarly journals KEY ACCOUNTING PROBLEMS RELATED TO THE STRATEGIES OF INTERNATIONAL TRANSFER PRICING IN MODERN GLOBALLY OPERATING COMPANIES

2019 ◽  
Vol 30 (1) ◽  
pp. 115-119
Author(s):  
Diana Petrova
Keyword(s):  
Information Needs ◽  
Transfer Pricing ◽  
Rapid Development ◽  
Objective Assessment ◽  
Accounting Information ◽  
Business Environment ◽  
Management Decisions ◽  
Global Business ◽  
Transfer Prices ◽  
Sound Management

This paper treats the role and significance of international transfer pricing in the activities of modern globally operating companies in the contemporary conditions of constantly increasing globalization of the world economic area. The main goals and tasks pursued by the mechanism of international transfer pricing in the hyper competitive, highly risky and dynamically changing global business environment are explained. The key accounting problems related to the processes of planning, analysis and control of specific strategies of international transfer pricing in the globally oriented companies are discussed. The rapid development of globalization processes in contemporary conditions determines the growth of the significance and application of international transfer pricing in the activities of modern globally operating companies. Increasing the degree of their economic integration and the amount of their intra-corporate exchange, as well as the increasing complexity of their international transactions, make international transfer pricing one of the most important and topical problem that is faced by these companies.The main goal pursued by the mechanism of international transfer pricing is to optimize activities and maximize overall profits for the company as a whole on a global basis. The accounting problems that may arise in connection with international transfer pricing in modern globally operating companies are in two main aspects:  problems in terms of information provision of the internal management processes that occur in the different subsidiaries and within the company as a whole;  problems in providing the necessary accounting information for the purpose of compiling the financial statements and satisfying the information needs of the interested external users. The accounting information system of globally operating companies should be able to meet the information needs of their distinctive uniform system of making decisions aimed at coordinating goals on a global basis, successfully implementing the global strategy and optimizing resources and results globally. The accounting must provide adequate information needed to make sound management decisions concerning the policy of international transfer pricing that is implemented, to control the implementation of these decisions and subsequently to assess and analyze the results. A key problem for globally operating companies is implementing such a policy of international transfer pricing that ensures optimal results for the company as a whole and at the same time successful practical implementation of the requirement for consistency of the goals of all units operating within the overall organizational structure. Considerable difficulties arise in the objective assessment of costs and benefits of the application of transfer prices in the implementation of numerous and diverse international operations between the different constituent structural units of the company and the making of sound management decisions based on this.

scholarly journals Poslovna etika in Pravna načela -dejavnika uspešnosti Delovanja Organizacij

2021 ◽  
Author(s):  
Bojan Vavtar ◽  
Andrej Škraba
Keyword(s):  
Local Level ◽  
Rapid Development ◽  
Business Environment ◽  
Global Dimension ◽  
Global Market ◽  
Entrepreneurial Activity ◽  
Business Success ◽  
Global Business ◽  
Ethical Business ◽  
Legal Principles

The development of effective organizational systems is one of the most important factors of business success. Radical economic and political changes and the rapid development of the global economic environment trigger public debates in all social structures on the state of entrepreneurial culture, based on generally accepted ethical and legal principles. Ethical business problems have a global dimension and are particularly clearly reflected at the local level of operation. By joining wider social and entrepreneurial structures, Slovenia also accepts global rules of entrepreneurial activity. Growing competition in the global market requires companies to provide superior products, services and ethically and legally correct operations, which is one of the central factors of success in the global business environment. In this paper, we discuss the important relationships between ethics, respect for legal principles and the effectiveness of organizations.

Framework of Competencies for Internationalizing Engineering Curriculum

2015 ◽  
Vol 4 (1) ◽  
pp. 22-32
Author(s):  
Fola Michael Ayokanmbi
Keyword(s):  
Global Economy ◽  
Engineering Students ◽  
Business Environment ◽  
Engineering Practice ◽  
International Assignments ◽  
Global Business ◽  
Language And Culture ◽  
Global Engineering ◽  
Engineering And Technology ◽  
The Impact

The globalization of corporate activities requires corporations to function through their international network of subsidiaries and has major implications for engineering education. Hence, it is imperative that engineering students have a global view of engineering practice because engineering solutions have impact across geographical borders. The cultural, geographic, social, and economic realities of the global economy require that modern engineers be competent in foreign language and culture in order to succeed in the global business environment. Equipping engineering students with social and cultural competencies would provide students, who may potentially work on international assignments, with the ability to collaborate with foreign nationals and successfully function in a global engineering environment. This paper examines the impact of globalization on engineering and technology education and discusses the competencies required to ensure that engineering and technology students are adequately prepared to make them more effective in foreign environments.

scholarly journals Analysis of Problems and Countermeasures in Bilingual Teaching of Marketing Specialty

2021 ◽  
Vol 5 (6) ◽  
pp. p38
Author(s):  
Wanling Feng
Keyword(s):  
Rapid Development ◽  
Teaching Experience ◽  
Economic Globalization ◽  
Teaching Quality ◽  
Cross Cultural ◽  
Free Trade Zones ◽  
Cross Border ◽  
Bilingual Teaching ◽  
Educational Concept ◽  
Cultural Marketing

In the context of economic globalization, cultivating students’ cross-cultural marketing ability is becoming more and more important; The implementation of bilingual teaching is an important way to cultivate and enhance this ability. In recent years, the rapid development of cross-border e-commerce and free trade zones has greatly increased the demand for bilingual marketing talents, which has promoted the rapid development of bilingual teaching of marketing specialty. From the perspective of international talent training, there are some problems in bilingual teaching of marketing specialty in Colleges and universities, such as textbook selection, teacher construction, students’ English level, teaching quality, curriculum incentive and so on. Based on the author’s five-year bilingual teaching experience of marketing specialty and the goal of international talent training, the bilingual teaching of marketing specialty can be improved from the following aspects: practicing the international educational concept.

Designing and Evaluating an Automatic Forensic Model for Fast Response of Cross-border E-commerce Security Incidents

2022 ◽  
Vol 30 (2) ◽  
pp. 0-0
Keyword(s):  
Global Economy ◽  
Domain Knowledge ◽  
Rapid Development ◽  
Fast Response ◽  
Cyber Attacks ◽  
Prototype System ◽  
Privacy And Security ◽  
Security Incident ◽  
Cross Border ◽  
Security Incidents

The rapid development of cross-border e-commerce over the past decade has accelerated the integration of the global economy. At the same time, cross-border e-commerce has increased the prevalence of cybercrime, and the future success of e-commerce depends on enhanced online privacy and security. However, investigating security incidents is time- and cost-intensive as identifying telltale anomalies and the source of attacks requires the use of multiple forensic tools and technologies and security domain knowledge. Prompt responses to cyber-attacks are important to reduce damage and loss and to improve the security of cross-border e-commerce. This article proposes a digital forensic model for first incident responders to identify suspicious system behaviors. A prototype system is developed and evaluated by incident response handlers. The model and system are proven to help reduce time and effort in investigating cyberattacks. The proposed model is expected to enhance security incident handling efficiency for cross-border e-commerce.

Hemispheric Integration: An Essential Step For Coping With The Economic And Managerial Challenges Of The 21st Century In The Americas

2011 ◽  
Vol 19 (3) ◽  
Author(s):  
Hugo M. Hervitz ◽  
R. Ivan Blanco
Keyword(s):  
Global Economy ◽  
Economies Of Scale ◽  
Business Environment ◽  
Western Hemisphere ◽  
Global Business ◽  
Current Trends ◽  
Government Education ◽  
Micro Level ◽  
Economic Bloc ◽  
Education Business

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; mso-bidi-font-style: italic;"><span style="font-size: x-small;">This paper examines the series of adjustments that need to take place --at the macro and micro level-- in order for the Western Hemisphere to adapt to today&rsquo;s dynamics of the global business environment.<span style="mso-spacerun: yes;">&nbsp; </span>This discussion is based on the contention that given current trends in the global economy, it is imperative for the countries of the Western Hemisphere to integrate themselves in an economic bloc to exploit economies of scale and be better able to compete with other regions.<span style="mso-spacerun: yes;">&nbsp; </span>Furthermore, the paper analyzes the implications that such an economic bloc will have on managers, organizations and their labor force, business alliances, and government/education/ business cooperation efforts.</span></span></p>

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