At present, many companies have many problems such as high financial costs, low financial management capabilities, and redundant frameworks; at the same time, the SASAC requires that the enterprise’s financial strategy transfer from “profit-driven” to “value-driven”, finance separate from accounting to improve the operational efficiency of the company. Under this background, more and more enterprise respond to the call of the SASAC; in order to achieve the goals of corporate financial cost savings and financial management efficiency improved, we began to provide services through financial sharing. The research of information fusion theory involves many basic theories, which can be roughly divided into two large categories from the algorithmic point of view: probabilistic statistical method and artificial intelligence method. The main task of artificial intelligence is to realize the computer for some learning, thinking process, and wisdom formation of simulation, and an important goal of information integration is the human brain comprehensive processing ability simulation, so artificial intelligence method will have broad application prospects in the field of information fusion; the common methods have D-S evidence reasoning, fuzzy theory, neural network, genetic algorithm, rough set, and other information fusion methods. The purpose of this paper is to proceed from the internal financial situation of the enterprise, analyze data security issues in the operation of financial shared services, and find a breakthrough in solving problems. But, with constantly expanding of enterprise group financial sharing service scale, the urgent problem to be solved is how to ensure the financial sharing services provided by enterprises in the cloud computing environment. This paper combines financial sharing service theory and information security theory and provides reference for building financial sharing information security for similar enterprises. For some enterprise that have not established a financial shared service center yet, they can learn from the establishment of the financial sharing information security system in this paper and provide a reference for enterprise to avoid the same types of risks and problems. For enterprise that has established and has begun to practice a financial shared information security system, appropriate risk aversion measures combined with actual situation of the enterprise with four dimensions related to information security system optimization was formulated and described in this paper. In summary, in the background of cloud computing, financial sharing services have highly simplified operational applications, and data storage capabilities and computational analysis capabilities have been improved greatly. Not only can it improve the quality of accounting information but also provide technical support for the financial sharing service center of the enterprise group, perform financial functions better, and enhance decision support and strategic driving force, with dual practical significance and theoretical significance.
The Silk Road (SiRo) factory is a joint venture between Turkiye Automotive Enterprise Group (TOGG) and China’s Farasis Energy. According to President Recep Tayyip Erdogan, Turkey is on the way to becoming a global centre for EV production.
Rapid lira depreciation will cause domestic vehicle sales to fall sharply, especially for mid- and upper-range passenger cars.
The weak lira will make exports cheaper, boosting sales.
Moving into the EV market is essential if Turkey is to retain position in the global auto industry.
The article analyzes and summarizes the international experience of regulatory authorities in dealing with transfer pricing risks as one of the basic elements of tax control over taxpayers’ compliance with transfer pricing rules. An efficient process for processing and assessing transfer pricing risks helps to ensure quality selection and increase the effectiveness of audits of controlled transactions, increase the efficiency of the use of limited resources, as well as greater tax certainty and reduce the number of unreasonable audits. As a result of the study: international experience was summarized and an indicative process of processing and assessing transfer pricing risks was determined; the main points of the general approach to the issue of transfer pricing risks, which are currently used in practice by the regulatory authorities of economically developed countries, have been identified; the principles of transfer pricing risk management were determined and the importance of carrying out transfer pricing risk assessment processes on an ongoing and systematic basis was indicated; the approaches to organizing the processing and risk assessment of transfer pricing proposed by the specialists of the OECD, JTPF and the UN are considered. Also, the author of the article proposed to supplement this process with a fifth post-assessment stage, which should include the following three steps (13-15): internal inspection and quality control of risk assessment processes based on the results of transfer pricing audits; improving the list of transfer pricing risk indicators and descriptions of their features and identification methods; training and professional development of specialists in the assessment of transfer pricing risks. In addition, attention was drawn to the need for proper documentation of the processing and risk assessment of transfer pricing. The article also concludes that the processes of processing and assessing transfer pricing risks should be integrated into the processes that are carried out within the framework of the functioning of the general risk management system of both the tax authority and any modern large enterprise (group of enterprises).
Aim: To compare outcomes among patients undergoing endovascular treatment for unruptured intracranial aneurysm (UIA) with the Enterprise stent versus the Neuroform or Low-Profile Visualized Intraluminal Support (LVIS) stent. Patients & methods: Patients undergoing endovascular procedure for UIA were classified into Enterprise stent and Neuroform or LVIS stent group. Groups were propensity-score matched and generalized estimating equations were used for outcomes assessment. Results: There were no significant between-group differences in length of stay or mortality. The Enterprise group had significantly lower odds of UIA-related inpatient readmissions versus the Neuroform/LVIS group (odds ratio: 0.62; 95% CI: 0.42–0.91). Conclusion: Enterprise stent use was associated with significantly lower readmissions versus competitor stent, with no difference in other study outcomes.
At present, the production of Khao Hang is produced in large quantities, and it is in demand from both domestic and international markets. It is also one of the famous products of Sakon Nakhon Province. Therefore, a group of Khao Hang community enterprise was established in Sakon Nakhon Province, by receiving support from the government agencies to promote the community's income and preserve local wisdom. Currently, there are 36 groups of Khao Hang Community enterprise, and a total of 920 farmers are members of the group (Sakon Nakhon Province Office, 2020). In the aspect of business operations of the Khao Hang community enterprise had various problems such as; insufficient production, insufficient inventory management due to produce process depends on the purchase order only. There is no advance production, because it is believed that it causes Khao Hang to lose taste. In addition, some rice paddy is stored for production but not enough for market demand, non-standard production processes include cleanliness in the production process. Financial and accounting, there is no clear account separation between groups and there is no clear revenue and cost analysis. Marketing aspect; the packaging is not unique, the color and package design is not beautiful. As for the website, there is still no website for publicizing the product. Regarding human resource management, it was found that community enterprise groups have a shortage of labor. Because Khao Hang has not yet reached the new generation. The problems presented that affect the competitiveness and firm performance of the geminated parboiled rice (Khao Hang) community enterprise group in Sakon Nakhon province. From the above reasons, it is the source of this research in order to find ways to enhance the competitive advantage and firm performance for the geminated parboiled rice (Khao Hang) community enterprise of Sakon Nakhon province.
Keywords: Geminated Parboiled Rice, Competitive advantage, Firm performance
The objectives of this article were to study the establishment condition and management of indigo weaving groups in Sakon Nakhon Province. The study was a qualitative research. The data were collected by focusing group discussion from The Representative from The District Community Development Office of Sakon Nakhon Province, an in - depth interview with The Committee and members of Indigo Weaving Group, were analyzed the data using content analysis and descriptive analysis. The results indicated that Indigo weaving group has been established in a variety of formats such as the informal gathering of indigo dyed weavers, the promoting establishment of a group of local administrative organizations and establishing a group with recommendation by governmental organizations. The Indigo weaving groups' management consisted of many aspects including the group administration, production planning, producing, product development, marketing, public relations, financing and accounting.
Keywords: Community Economy; Community Enterprise; Group Management; Indigo; Sakon Nakhon Province
In Uganda, fingerlings are only produced by private sector enterprises. A rapid appraisal approach of fry producers was used to collect quantitative and qualitative information about farm production. Sixty-one hatcheries of catfish, tilapia or mirror carp were identified. Visits were made to 31 farms located in 18 districts and the National Fisheries Resource Research Institute (NaFFIRI) contributed by providing information about five other farms in Buganda Region. Three types of hatcheries were identified without taking one large-scale farm into account. The number of workers was the first variable used to discriminate the farms: six or more workers (Medium Enterprise) against less than six workers (including family workers). Farms with less than six workers are composed of two types as characterized by the destination market of the fingerlings. The first type 'Associative Farm' belongs to a local group of farmers and sells the fingerlings mainly inside the group. The second type, 'Intermediate Enterprise', can be part of an association, but the fingerling production is destined for a wider market. Farms included in this Intermediate Enterprise group also have larger facilities. This type tends to move towards becoming a Medium Enterprise. A fourth type of farm, represented by Source of the Nile (SON) Fish Farm, which was not included in the previous categories, can be considered a 'Large-scale Enterprise'. It was demonstrated that, in Uganda, the Commercial Farms (Medium- and Large-scale Enterprises) also contribute to the development of the aquaculture sector by providing training and innovation. Only SON Fish Farm has established a fish selected breeding programme (tilapia).