Abstract: Cash flow is the lifeline of an enterprise. At present, there are deficiencies in China's current cash flow statement classification presentation. This article aims to explore the optimization path of China's cash flow statement presentation. First of all, the article analyzes the deficiencies of the current cash flow statement presentation, including the structure is not reasonable enough and the information disclosure is not comprehensive enough. Subsequently, it puts forward targeted optimization suggestions, including maintaining the internal consistency of the statements, strengthening the transparency and accuracy of information disclosure, and promoting convergence with IFRS. Optimizing the presentation of the statement of cash flows can help improve the readability and usefulness of the financial statements, provide investors, creditors, and other stakeholders with more comprehensive and accurate corporate financial information, and promote the healthy development of the capital market. Read More

Abstract: With the advent of the information age, digital transformation has become a necessary stage for the development of the tourism industry. Traditional scenic spots are an indispensable and important component of the tourism industry, facing the challenges brought by digital transformation. Exhibition operation is the result of the continuous extension of tourism industry. Its operation mode and digital technology are of great significance to the transformation of traditional scenic spots. Therefore, the article is based on the digital transformation of traditional scenic spots in exhibition operation. First, the necessity of digital transformation of traditional scenic spots is summarized, then scientific and effective strategies are put forward, and finally the corresponding conclusions are drawn to speed up the transformation process of scenic spots. Read More

Abstract: As the COVID-19 pandemic spread globally in early 2020, the international travel market was hit hard. The number of Chinese tourists traveling abroad has dropped significantly due to travel restrictions imposed by the epidemic. According to the Annual Report on China's Outbound Tourism 2022-2023, nearly 26 million Chinese tourists made overseas trips in 2021, down 83 percent from 2019. With the further adjustment of COVID-19 prevention and control policies, the number of outbound tourists is expected to increase significantly in 2023. As a country with a long history and rich culture in Europe, Britain is very popular among tourists. Based on one of the important factors of British tourism -- football tourism, this thesis makes an in-depth analysis of the travel preference, destination choice, travel route and other factors of Chinese football tourists to Britain. This thesis aims to provide effective theoretical support for tourism enterprises to make schedules through the analysis of travel preferences of special groups, provide reference for tourism enterprises to plan characteristic travel routes, and provide basis for sports tourists, especially Chinese football tourists to the UK free travel schedule design. This thesis also makes a preliminary discussion on the less studied direction in the current academic research field, that is, the preference of sports special groups in outbound tourism. At the same time, through the analysis of the preference of football tourists to the UK, this thesis hopes to seek more diversified tourism modes for "post-epidemic era" tourism, catering to more sports tourists and travel agencies aiming to develop "post-epidemic era" tourism routes. The content of this thesis is to analyze the preferences of Chinese football tourists to the UK. The data is based on the travel notes of Mafengwo Online Travel Agency, and the destination preference, scenic spot selection preference and satisfaction evaluation of Chinese tourists to the UK … Read More

Abstract: The rice industry in Jiangsu is of great significance to ensure the food security of Jiangsu Province, as rice is the largest food crop in Jiangsu Province and plays a key role in maintaining national food security and promoting the stable development of the national economy. With the increasing number of people and the rapid development of the economy, the demand for the quantity and quality of food is growing, and ensuring food supply has become the primary goal of agriculture at present and for a long time to come. Due to the limited cultivated land resources, Jiangsu Province is facing great pressure and challenges in improving rice production capacity, and it is particularly urgent to accelerate the green and high-quality development of Jiangsu's rice industry, increase yield and yield, and achieve a balanced increase in yield. Read More

Abstract: The study systematically analyzes implementation strategies for digital marketing from the perspective of smart technologies and big data and proposes corresponding implementation plans. The research utilized user behavior data, marketing data, and user feedback data, which were processed and analyzed through data cleaning, standardization, and various analytical methods. The results indicate that through K-means clustering analysis, user groups can be effectively segmented based on behavior patterns. Personalized recommendation systems showed a significant improvement in marketing effectiveness, with click-through rates (CTR) increasing from 10% to 12.5%, representing a 25% increase, and purchase rates rising from 2% to 2.3%, a 15% increase. A/B testing results indicated that the CTR for the young user group (18-35 years) increased from 12% to 15%, and for the middle-aged user group (36-55 years) from 8% to 10%. In different product categories, the purchase rate for electronics increased from 3% to 3.8%, and for apparel from 1.5% to 1.7%. Through reinforcement learning-based ad placement strategies, the ad CTR increased from 1.5% to 1.8%, an increase of 20%; customer acquisition cost decreased by 15%, from $50 per customer to $42.5 per customer. User feedback data analysis showed that user satisfaction scores increased from 4.2 to 4.7, an improvement of 11.9%; customer service response time was reduced by 20%, from an average of 10 minutes to 8 minutes. Association rule mining indicated that the support and confidence levels for user satisfaction with personalized electricity services were 0.8 and 0.9, respectively. The application of smart technologies and big data in digital marketing significantly enhances marketing accuracy and effectiveness. Personalized recommendation systems and real-time data analysis led to a 30% increase in user interactions on social media, from 200 interactions per month to 260 interactions per month. The conversion rate of ad … Read More

Abstract: The article selects the inter-provincial panel data from 2015 to 2022, and examines the bidirectional impact of digital economy and China's household energy structure and utilization efficiency and its mechanism of action by using the double-fixed panel model, the mediation and threshold effect model, and the coupled coordination model. The results show that the digital economy has a significant positive impact on household energy structure and utilization efficiency; from the perspective of the impact mechanism, the digital economy can promote the improvement of household energy utilization efficiency and the optimization of structure through the mediating effect of technological innovation; the threshold effect finds that when the digitalization level exceeds 0.661, the digitalization is in the optimal state for driving household energy utilization efficiency in the provincial area; Secondly, this paper focuses on the two-way relationship between the two, and finds that the overall coupling situation is good, and the regional digitalization level and energy efficiency in the "inverted triangle" pattern show a high degree of coupling, and the coupling and coordination phenomenon, which was originally mainly concentrated in the eastern region, has begun to spread to the western region. The purpose of this paper is to promote the acceleration of the national energy transition by playing the positive role of digital economy in promoting the rationalization and advancement of the energy consumption structure, and then reverse the development of China's digital economy, injecting the dual kinetic energy of green and digital into the high-quality development of the economy as a whole. Read More

Abstract: This paper delves into the establishment of a multi-brand matrix within the automotive media sector and its pivotal role in advancing brand synergy strategy. The construction of a multi-brand matrix enables enterprises to foster complementarity and collaboration among various brands, facilitating resource sharing and leveraging complementary advantages, thereby elevating the competitiveness and overall influence of the entire conglomerate. Concurrently, the brand synergy strategy exerts a reciprocal impact on the development of the multi-brand matrix, contributing to its refinement and optimization. Moreover, the paper conducts an analysis of the challenges inherent in the interactive relationship and proposes corresponding coping strategies to address these obstacles.In essence, the interplay between the automotive media multi-brand matrix and brand synergy strategy holds profound significance for the industry's growth and progression. By aligning the strategic interdependence of multiple brands and optimizing collaborative potential, companies can effectively navigate the complexities of the contemporary market landscape and position themselves for sustained success in an increasingly competitive environment. This dynamic interrelationship underscores the importance of cohesive and synergistic approaches in driving the industry forward, ultimately paving the way for enhanced innovation, market penetration, and sustained growth within the automotive media domain. Read More

Abstract: Ethical leadership is an important research topic in the field of organizational behavior, and it is of great significance to sort out the research results of ethical leadership to promote the development of organizations. Firstly, this paper introduces the concept, characteristics and measurement methods of ethical leadership, and analyzes them. Secondly, it analyzes the antecedent and consequence variables of ethical leadership. Then, from different theoretical perspectives and research levels, this paper discusses the intermediary mechanism and boundary conditions of ethical leadership, and constructs an integrated model of ethical leadership. Finally, on this basis, the shortcomings of the current research are analyzed and the future research is prospected. Read More

Abstract: As an important rural pillar industry, the traditional Chinese medicine industry in Longxi County has abundant resource advantages and development potential. Based on the background of China's rural revitalization strategy, this paper deeply studies the current situation, opportunities, challenges and development strategies of the Chinese herbal medicine industry in Longxi County. As an important link between traditional agriculture and modern pharmaceutical industry, the Chinese herbal medicine industry has great potential for development in rural revitalization. Through an in-depth analysis of the convergence between the Chinese herbal medicine industry and rural revitalization, this paper puts forward a series of targeted suggestions, aiming to guide the Chinese herbal medicine industry in Longxi County to sustainable development and contribute to the implementation of the rural revitalization strategy. Read More

Abstract: The coordinated and healthy development of urban and rural income is an important process to achieve high-quality economic development. Taking the income of urban and rural residents in Anhui Province as the research object, this paper analyzes the impact of digital inclusive finance on urban and rural income in Anhui Province through an empirical study of the relevant data of 16 prefecture-level cities in Anhui Province from 2011 to 2020. Based on the research results, this paper puts forward countermeasures and suggestions for improving the construction of rural digital infrastructure, increasing the publicity of digital inclusive finance, and improving relevant laws and regulations, so as to provide a theoretical basis and promotion reference for digital inclusive finance to promote rural revitalization in Anhui Province. Read More

Abstract: As part of the modernization of the national governance system and governance capacity, the local digital governance model is still in the exploratory stage, and there is an urgent need for academics to clarify whether digital technology can, to a certain extent, empower rural economic development and promote rural revitalization. Taking 58 counties in Anhui Province as the research object, this study adopts a multilevel governance theoretical perspective and the QCA method to identify the realization paths of high digital governance levels. It is found that (1) none of the single antecedent conditions can individually constitute a necessary condition for the improvement of county economic development level (high quality development of county economy). (2) The grouping analysis reveals that there is a common path to promote the improvement of county economic development level, i.e., the digital village grouping consisting of digital infrastructure, digital governance, and digital life. The findings of the study help deepen the rational understanding of the government and localities on digital governance, provide practical insights on digital governance in counties in China, and propose a path to optimize digital empowerment for rural revitalization. Read More

Abstract: This paper focuses on the hot issue of big data kills familiarization, takes Anhui Province as the research place, thoroughly studies the cognitive status quo of the residents of four cities in Anhui Province on the phenomenon of big data kills familiarization and the continuous willingness of consumers, and analyzes the impact of big data kills familiarization on consumers and the coping strategy, which, on the one hand, helps to safeguard the fair competition in the market and the rights and interests of consumers, and on the other hand, provides new perspectives and ideas for enriching and perfecting the theory of the digital economy, which is conducive to promoting the healthy and orderly development of digital economy. Read More

Abstract: Digital economy brings new opportunities and challenges for the high-quality development of China's agriculture, and exploring the impact of digital technology on the resilience of the agricultural economy can provide theoretical and empirical support for China's promotion of the modernization of agriculture and rural development and the construction of a strong agricultural country. Based on the panel data of 30 provinces in China from 2013 to 2023, this project uses the entropy value method to measure the development level of digital technology and agricultural economic resilience respectively, and empirically analyzes the indirect and direct influence mechanism of digital technology on agricultural economic resilience using two-way fixed effect model and systematic GMM model, and then reveals the intrinsic connection between the two, which will provide a good opportunity for fully releasing the digital dividend to help rural revitalization and promote stable economic development to provide practical significance. Finally, it puts forward relevant suggestions for digital technology to empower rural economic resilience. Read More

Abstract: Digital economy and digital technology have become the key drivers of manufacturing development and upgrading transformation. Digital transformation is an important path and inevitable choice for manufacturing industry to achieve high-quality development. This paper analyzes the development trend of manufacturing industry in Anhui Province in the context of digital transformation in recent years, and discusses the challenges faced by manufacturing enterprises in this transformation process. It puts forward corresponding strategic suggestions for the digital transformation of manufacturing enterprises in Anhui Province, in order to promote the manufacturing enterprises to high-quality development. Read More

Abstract: Since the outbreak of COVID-19, in order to fully recover the economy, support the orderly development of local economy, and coordinate the local industrial structure with the whole social economy, China has issued a number of tax reduction and exemption policies in line with the epidemic, and various localities have thoroughly implemented the tax reduction and exemption policies under the call of the state. Practice has shown that these tax reduction and exemption policies have effectively promoted economic recovery, improved the happiness index of taxpayers, and made important contributions to the fight against the epidemic. However, it is undeniable that during the period of fighting against the epidemic, China's tax reduction and exemption policies still need to be further improved. Therefore, this paper will analyze the effects of tax reduction and exemption policies during the epidemic from four aspects. First of all, this paper introduces the nature of the impact of major public emergencies on the economy and the mechanism of economic action of tax policies, and accurately grasped the tax reduction and exemption at the theoretical level, laying a theoretical foundation for the subsequent evaluation of tax reduction and exemption policies. Secondly, this paper will carry out the interpretation and analysis of the reduction and exemption policies of corporate income tax, personal income tax, value-added tax and consumption tax during the epidemic. Thirdly, we collected data to comprehensively evaluate the effect of tax cuts and exemptions during the epidemic. Finally, we should not only see the positive side of tax reduction policy, but also correctly face its shortcomings and give the author's suggestions. Read More

Abstract: In the information age, the development of the digital economy has brought increasingly important influences on residents' consumption concepts, consumption scale, consumption methods, consumption structure, etc. This paper first summarizes the performance of the digital economy in driving the improvement of residents' consumption methods and enriching consumption content, and constructs a theoretical model; then, based on the time series data of Shanghai from 2005 to 2022 , this paper empirically studies the impact of the development of the digital economy in Shanghai on residents' consumption; finally, from the perspective of regional differences, this paper proposes effective paths and optimization policies for the digital economy to drive the expansion of consumption scale, optimize the upgrading of consumption structure, and promote economic development. Read More

Abstract: With the advancement of economic globalization, cross-border layout of supply chains has become the new normal of trade. The study theoretically explores the adaptive changes in corporate supply chain selection strategies under global economic integration and complex geopolitical environments. It analyzes the wide-ranging impacts of geopolitical events such as international conflicts and economic sanctions on corporate supply chains, and emphasizes the centrality of risk assessment in supply chain strategic decision-making. It is proposed that firms should adopt supply chain diversification, localization and strategic alliance building to manage risks and enhance supply chain resilience and flexibility. The study helps firms and policy makers to formulate more informed strategies and decisions in response to the changing geopolitical environment in order to cope with geopolitical risks and protect the robustness of supply chains. Read More

Abstract: Chinese-style modernization is the modernization of common prosperity for all people. With the continuous acceleration of my country's modernization construction, the modernization of economic structure is also accelerating, which is specifically manifested in the optimization and upgrading of industrial structure. The optimization and upgrading of industrial structure has an increasingly significant impact on the development of rural economy. At the same time, the rural revitalization strategy is being fully implemented, and it is particularly important to promote the high-quality development of rural economy. In terms of industrial structure, rural economy is a complex system that includes the first, second and third industries in rural areas. In recent years, with the development of urbanization, the rural industrial structure has been continuously optimized and upgraded, and the proportion of non-agricultural industries has gradually increased. The modernization of economic structure has begun to play a more important role in rural revitalization. Based on the conclusions of this study, feasible suggestions are provided for the development of rural economy in the Yangtze River Delta region to help rural revitalization. Read More

Abstract: History continues, and the spirit of "filial piety" is passed down from generation to generation. As an indispensable part of Confucian culture, showing filial piety to parents and supporting both parents continuously promote social harmonious coexistence and actively promote the promotion of "filial piety" culture and Confucian tradition. With the development of The Times, the new technological revolution also enables the elderly care industry, bringing smart elderly care services. In order to better learn, carry forward and inherit the digital smart pension model, this special research team went to several communities in Bengbu city to conduct a special research on the new smart pension model. In the preparatory stage, the research team carried out a special study meeting of "Digital Enabling smart pension mode" to deeply study the current pension policy and lay a foundation for the practical theory in the later period. In the field research stage, the team interviewed the elderly in the community and related staff to understand their needs, puzzles and solutions in digital smart elderly care. In the practice summary stage, we found that the new smart pension model in Anhui Province in the digital era has positive significance for the elderly and community workers, but at the same time, the implementation of digital smart pension model is also faced with challenges in technical support, training and privacy protection. Read More

Abstract: Value-added tax and business tax have attracted much attention as the two main taxes in China. This article is composed of three parts: the current situation of VAT, the future development trend of VAT and its corresponding reasons, and the improvement process of "replacing business tax with VAT" and its impact on the economy and society. Read More

Abstract: Since the Regional Comprehensive Economic Partnership Agreement (RCEP) came into full effect and implementation in January 2022, it has greatly helped China to achieve a high level of opening up to the outside world and injected new momentum into the economic development of China's regions, but it has not fully realized regional integration. Based on this, it takes 18 prefecture-level cities in Sichuan Province as the research object, and uses correlation analysis and other methods to explore the impact of the RCEP agreement on the coordinated development of regional economy. It is concluded that the signing of RCEP has had a significant positive impact on the foreign trade economy, industrial structure optimization, market integration and trade facilitation in all regions of Sichuan Province, further promoting the economic growth of each city, but there are still large gaps in economic development between regions. Therefore, it will use the economic data of each prefecture-level city in the past three years, based on the impact of the RCEP agreement on the economy of each region, summarize the existing problems in the process of coordinated development of the economy of each region of Sichuan Province, and put forward corresponding countermeasures and suggestions, with a view to accelerating the coordinated development of the regional economy of Sichuan Province. Read More

Abstract: Free compulsory education has made "all children can go to school" a reality and eliminated the phenomenon of dropping out of school due to tuition and miscellaneous fees. However, at this stage, hidden dropout has risen to become the main contradiction in China's compulsory education. The article focuses on the problem of hidden dropout in rural junior high schools, and explains the impact of hidden dropout on personal development, students' families and society. The causes of hidden dropout are analysed in depth, including students' own factors, family factors, school education factors and social environment factors. Corresponding countermeasures and suggestions are put forward from the levels of school, family and society, with a view to providing theoretical basis and practical reference for effectively solving the problem of students' hidden dropout at junior middle school level in rural areas, as well as promoting the healthy development of rural education. Read More

Abstract: This paper discusses the current situation of traditional folk music digital resource construction and the challenges it faces, and analyses the characteristics and shortcomings of existing resource platforms and service models. Starting from the obstacles and challenges faced by resource sharing, this paper proposes key points for the construction of resource sharing mechanism as well as guidelines and measures to be taken to promote resource sharing. By determining the objectives and principles of resource sharing, formulating reasonable policies for resource sharing, building a resource sharing platform, strengthening intellectual property protection, promoting multi-party cooperation and other measures, enhancing public awareness, and continuously monitoring and evaluating, the aim is to promote the protection, inheritance and development of traditional folk music under the premise of guaranteeing the reasonable use of resources and intellectual property protection. Read More

Abstract: This study will focus on the current development of the cultural industry, utilizing the sample of A-share cultural corporate mergers and acquisitions to delve deep into the relationship between the payment methods and performance of cultural M&A. This study will review relevant domestic and international literature, and select A-share listed company cultural industry M&A cases from 2001 to 2019 that meet the screening criteria from the Bloomberg database as samples, focusing on the relationship between payment methods and M&A performance in the cultural industry M&A process, aiming to provide decision-making recommendations for the payment stage of corporate M&A. In terms of quantified performance, this study will focus on long-term performance, thus the performance assessment time interval is set as the three years before and after the M&A. And based on the relevant financial indicators available during this period, a multi-factor model will be constructed and tested using sample data. Through this study, we can discover that during the M&A process, stock payment is more favorable for the long-term performance improvement of acquiring companies compared to cash payment. Read More

Abstract: In a modern service economy, service quality is critical to consumer satisfaction and firm competitiveness, but service quality problems are difficult to avoid. Therefore, firms need to take measures for service remediation to solve the dissatisfaction problems encountered by consumers. This thesis will explore the impact of service remediation on consumer satisfaction, loyalty and consumer protection as well as corporate reputation management, profit, revenue and cost of quality from both consumer and firm perspectives to help firms better understand the impact of service remediation on consumers and firms as well as to provide some management recommendations. These recommendations will help to improve service quality, enhance consumer satisfaction, and strengthen the competitiveness and sustainability of enterprises. Read More

Abstract: In the era of knowledge economy, the marginal contribution of knowledge to innovation exceeds that of traditional material production factors. The advantage of technological innovation of enterprises is more due to the change of managers' cognition, rather than determined by heterogeneous resources. Innovation is the key driving force to achieve sustainable competitive advantage, and strategic choice is one of the important factors affecting innovation performance. This paper aims to explore the mechanism of the impact of strategic variance on innovation performance, enrich the research on the impact of strategic variance on innovation performance, and provide countermeasures and suggestions for enterprises to realize transformation and upgrading through strategic planning and make full use of financial advantages to improve innovation performance. Read More

Abstract: The leap from data resource recovery to data asset is not only an important node for the development of digital economy but also an opportunity for the development of new quality productivity. Data assets into data circulation broaden the channel, and optimize the market allocation of data elements by clarifying the boundary of data property rights and reducing data transaction costs. Data assets have not only the universality of assets, but also the particularity of data elements. Clarifying the definition of enterprise data assets is the proper meaning of realizing data value. The three dimensions of "creation-control and transaction" respectively refer to the creation of data property rights through data registration, data intellectual property registration and other ways, the reduction of enterprise data transaction costs through policy formulation and "dynamic control", and the positive circulation of enterprise data circulation by optimizing the data income distribution system. The three dimensions bridge the gap between data rules in different fields, ensure the consistency of data policies, and then break the shackles of data transaction, and give full play to the multiplier effect of data elements. Read More

Abstract: With the sustained attention of the academic community on the digital economy, this paper aims to delve into the impact of digital economy development on the coordinated development of inward foreign direct investment (IFDI) and outward foreign direct investment (OFDI) against the backdrop of the current global economy, focusing on the Beijing-Tianjin-Hebei region of China, building upon previous academic achievements. Through literature review and empirical data analysis, this paper reveals the effects of digital economy development on optimizing industrial structure, coordinating the two-way FDI development, and the spatial spillover effects of the two-way FDI coordination at the urban level. The research findings indicate that the rise of the digital economy not only significantly promotes the coordinated development of the two-way FDI but also plays a significant positive role in the upgrading of industrial structure in the Beijing-Tianjin-Hebei region, with both the digital economy and bilateral FDI coordination exhibiting significant positive spatial spillover effects. Read More

Abstract: It's an interesting question to consider whether time series models based on historical data or implied volatilities obtained directly from option prices are more efficient in forecasting future volatilities. According to a study on EUA options, when the forecast horizon is a week, implied volatilities are more efficient in predicting future volatilities. Additionally, the study suggests that the larger the options trading volume, the more information is contained in implied volatilities. Read More

Abstract: In a highly competitive market, the key to a brand's success lies not only in product quality but also in the unique impression the brand leaves on consumers. Consumer psychology effects and scientific marketing strategies are critical factors in determining the fate of a brand. This paper delves into the brand that has achieved exceptional success in both areas—Apple Inc. We will explore the impact of consumer psychology on purchasing decisions, focusing on brand perception, emotional connection, and social identity. The study will highlight Apple's brand strategy model, including personalized promotion, user experience design, and brand storytelling, emphasizing the central role of customer-centric principles in Apple's success. From Maslow's Hierarchy of Needs Theory to the Cognitive-Affective-Behavioral Model, we will analyze these theories' specific applications in Apple's marketing, unveiling the secrets behind Apple's consistent satisfaction of consumer needs and enhancement of user experience. Through a detailed study of Apple, this paper aims to provide practical insights and lessons to help better understand and apply the customer-centric approach in scientific marketing. Read More

Abstract: With the rapid development of digital technology, public digital products are playing an increasingly important role in providing information services and promoting social equity. However, due to various factors, the accessibility of public digital products varies significantly between different regions and different groups. Through empirical research and literature review, this paper analyzes the current situation, challenges and reasons of the accessibility to public digital products, and proposes corresponding policy evaluation and improvement strategies. Read More

Abstract: Taking the initiative to assume social responsibility is not only the basic content of entrepreneurship, but also an important force to promote social progress. Based on the theory of corporate social responsibility, this thesis studies human resource management. First of all, from the perspective of corporate social responsibility, this project analyzes the problems existing in the implementation of CSR, that is, how to coordinate the economic benefits and social responsibility of enterprises, how to carry out effective supervision and evaluation, and how to participate in and communicate with employees. Secondly, it expounds the theoretical basis of CSR, analyzes the significance of CSR to HR, and gives corresponding countermeasures and suggestions, so as to provide certain theoretical support and practical guidance for Chinese enterprises to apply CSR to HR management. Read More

Abstract: In the process of urbanization in recent years, the city as the main place where people live and live, the importance of its resilience is increasingly prominent. Enhancing urban resilience can not only reduce the negative impact of natural disasters on economic activities, but also significantly improve the ecological and economic benefits of cities by optimizing resource allocation and promoting technological innovation. This paper expounds the research results on the impact of urban resilience on green total productivity in the existing literature, and analyzes the urban resilience factors, including the impact of four sub-systems, namely, economic resilience, social resilience, ecological resilience and infrastructure resilience, on the green Total factor productivity. Finally, the possible complex interaction among these factors is analyzed, and the future research directions and suggestions are put forward. Read More

Abstract: In recent years, the global cruise industry, having grown substantially and contributed notably to the world economy, has seen its operations and profitability directly impacted by the emergence of the COVID-19 pandemic. To this end, the present study was conducted to analyse the financial performance of the global cruise industry and to understand the development trend of the cruise tourism industry. Focusing on the three major cruise companies dominating nearly 80% of the global cruise industry market share from 2017-2023, the entropy TOPSIS method was hereby adopted to evaluate and compare their financial performance across four key dimensions, including solvency, operating ability, profitability and development ability. By determining the relative weights of these financial indicators, the paper systematically ranked the performance of each cruise company in these critical areas. The study found that the COVID-19 pandemic led to a substantial decline in the financial performance of the cruise industry. Among the companies analysed, Carnival Group (CCL) demonstrated relatively strong overall performance. In contrast, Royal Caribbean (RCL) and Norwegian Group (NCLH) exhibited distinct strengths and weaknesses across various financial aspects. In addition, grounded in the outcomes, recommendations were proposed for cruise business operators in terms of fleet optimisation, shareholder welfare, and cost hedging strategies. These suggestions aimed to strengthen the resilience and risk tolerance of the cruise industry and to achieve the sustainable development of the cruise industry. Read More

Abstract: The current status and issues of pet liability insurance in China are the focus of this paper. The study delves into the background, purpose, methods, results, and conclusions related to the topic. An overview of the pet liability insurance landscape in China is provided, highlighting the key players, regulations, and market trends. The challenges and problems facing the industry, such as underwriting practices, consumer awareness, and regulatory barriers, are thoroughly analyzed. Through a comprehensive examination of these issues, the paper concludes with recommendations for improving the effectiveness and efficiency of pet liability insurance in China. The findings of this study contribute to a better understanding of the current state of affairs in the industry and offer valuable insights for stakeholders to consider. Read More

Abstract: This paper explores the impact of artificial intelligence (AI) technologies on urban economic density, conducting an empirical analysis based on evidence from 276 cities. The article first describes how AI technology, as a key driver of economic growth, has a profound impact on the global economic landscape by optimizing production processes, improving decision-making efficiency and creating new business models. As the center of economic activities, the improvement of urban economic density is closely related to the improvement of urban infrastructure, talent agglomeration and policy support. Through quantitative analysis, this paper studies the relationship between AI technology development and urban economic density, and puts forward the hypothesis that AI technology can significantly improve urban economic density by promoting the optimization of industrial structure and the improvement of talent concentration. By constructing a fixed effect model and using Stata software to conduct multiple regression analysis, the results show that AI technology has a significant positive promotion effect on urban economic density. Therefore, this paper puts forward policy suggestions such as building an urban innovation ecosystem with AI as the core, promoting industrial intelligent upgrading, strengthening data governance and privacy protection, and strengthening international cooperation, aiming to maximize the positive effect of AI technology and promote the sustainable development of urban economy. Read More

Abstract: This study addresses the pressing need for businesses to adopt eco-friendly practices amidst rising ecological concerns, policy directives, and growing public environmental consciousness. It centers on employees as pivotal agents in corporate sustainability, systematically analyzing the nuances of their green behaviors and multifaceted influencers like company policies, leadership by example, individual values, and organizational culture. The research consolidates past studies to guide firms on fostering staff eco-initiatives, emphasizing a green culture and education, and robust leadership as strategic levers for enhancing and refining environmental management. Read More

Abstract: With the arrival of the big data era, the inheritance and development of northern Shaanxi folk songs are facing unprecedented opportunities and challenges. From the perspective of big data, this paper analyses the communication status of northern Shaanxi folk songs in contemporary society, discusses the impact of the big data era on the inheritance and development of northern Shaanxi folk songs, and puts forward a series of innovative inheritance and development strategies. Firstly, this paper gives a brief introduction to the concept and characteristics of the big data era, and elaborates on the historical and cultural value of northern Shaanxi folk songs. Through the data mining of network platforms and field research, the communication characteristics of northern Shaanxi folk songs are analysed, and it is found that its communication channels are wide and the audience groups are diverse, but at the same time, it also faces the dilemma of the traditional inheritance method and the problem of low acceptance of the younger generation. In view of these problems, this paper proposes a series of inheritance and development strategies. In terms of dissemination, it is suggested that new media channels such as digital music platforms and online short videos be used for promotion; in terms of education and training, it is advocated that Shaanxi folk songs be integrated into school music education and professional training courses to cultivate a new generation of Shaanxi folk song inheritors; in terms of artistic innovation, it is encouraged that Shaanxi folk songs be combined with modern art forms, and that new Shaanxi folk songs with the characteristics of the times be created. In order to verify the feasibility of the proposed strategy, this paper selects two successful cases to introduce and analyse, summing up a series of valuable experience. Finally, this paper summarises the whole paper and looks forward to the future inheritance and development of northern Shaanxi … Read More

Abstract: Innovation not only enhances productivity and efficiency in modern agricultural enterprises but also enables them to adapt to changing market dynamics and mitigate risks associated with climate change and resource scarcity. However, relying solely on internal resources and capabilities for innovation has its limitations, prompting an increasing number of agricultural enterprises to explore collaborative innovation. Collaborative innovation involves partnerships between enterprises, research institutions, government agencies, and others to share resources and knowledge, jointly develop and implement new ideas, products, services, or solutions. This approach transcends traditional organizational boundaries, fostering open exchange and co-creation of value among partners, often resulting in more significant outcomes and benefits than individual efforts alone. This paper explores the pathway of collaborative innovation in modern agricultural enterprises under the TOE (Technological, Organizational, and Environmental) framework, focusing on a case study of a seawater rice company in China. By examining dimensions of technological collaboration, organizational complementarity, and environmental coordination, the study elucidates the synergistic effects of collaborative innovation. The findings contribute to understanding how collaborative innovation fosters sustainable growth and resilience in agricultural ecosystems. Read More

Abstract: Perfectionism is the result of employees, supervisors, and parents wanting the best from those they are responsible for. Perfectionism is a common psychological phenomenon, but how does this psychological trait come about? What impact does it have on employees' creativity? In the current working environment, psychological perfectionism tends to be directly introduced into the "enterprise environment", which is regarded as a kind of "stability" mentality that employees have developed, and its effectiveness and mechanism are explored. Perfectionism not only manifests in the workplace, but also affects the entire life experience. According to social cognitive theory, the negative mechanism is guided by perfectionism, and expectations are continuously developed and reinforced. But when it comes to creativity, is this expectation beneficial to the subjects? Expectations of perfection by parents and supervisors may contribute to their fear of failure, which may affect their later creativity. It may also have a positive impact, stimulating the vitality and creativity of employees. This paper will explain the emergence of perfectionism and its influence on individual creativity through social cognitive theory. Read More

Abstract: As a new business model emerging in the rapid development of technology, e-commerce live streaming not only promotes the deep integration of digital technology and the real economy, but also has significant historical value and far-reaching impact on the formation of new e-commerce economic models. E-commerce anchors have become a new business growth engine for e-commerce live streaming enterprises. During the live streaming, e-commerce anchors rely on their strong professional knowledge or authority in the product field to provide consumers with cost-effective information and help them make purchasing decisions. Although scholars have conducted various studies on e-commerce anchor, there are few studies analyzing relevant research literature from a statistical perspective. Based on this background, this study used bibliometric method and adopted CiteSpace 6.1 R6 analysis software to analyze 82 literature related to "e-commerce anchor" in Web of Science, revealing the research rules of scholars on this topic and providing important references for researchers to understand this field. Read More

Abstract: With the shorting of Luckin Coffee by Muddy Waters in 2020, the sniping of Chinese stocks by short-sellers has once again aroused widespread social concern. This paper introduces the company background, analysis the whole process of the Luckin Coffee case based on a comprehensive industry chain from the perspective of investment banks, short-sellers, other investment institutions and law firms and gives relevant suggestions based on regulators, limited companies and investors. Three conclusions are drawn: the genuineness, accuracy, integrity and timeliness of information disclosure is the key aspects of short selling; enterprises should improve the quality of information disclosure to cope with the shorting industry chain; a suitable short-selling mechanism could be established to motivate enterprises to improve information disclosure. The significance of this paper is to explore the positive role of short-selling in an active way, in order to fulfill the stable development of China’s capital market. Read More

Abstract: The booming development of the Internet and social media has made marketing essential to urban management and image building. In recent years, with the constant innovation of technology, urban marketing has coruscated a new vitality and formed a new concept — Internet Celebrity city. These cities often stand out with their unique publicity, and combined with their long history, culture, and breathtaking natural scenery, they have become the focus of attention on Internet platforms. Behind the Internet celebrity city is the unique image the government and enterprises created through creativity, technology and characteristic culture. This research aims to understand the marketing strategies used by Chinese Internet celebrity cities and to study the future road and innovative development of Chinese urban construction. It analyzes Internet celebrity cities' policies and publicity programs through case studies. Chinese Internet celebrity cities have realized the establishment and publicity of the city image with brand positioning, consumption transformation and social media cooperation, helping the city to attract more passenger flow and investment. The results confirm that building an Internet celebrity city is an effective means of city marketing. Read More

Abstract: Under the background of the current economic transformation, how to reduce the manipulative behavior of R&D in enterprises and improve the positive policy effect of industrial policy and tax relief policy is a hot topic of academic discussion, and also an urgent problem to be solved in the process of realizing high-quality development in China. At the same time, entering the new era of development, the traditional Government-business relationship is gradually being replaced by a new one. The Government-business relationship will affect the behavior of enterprises' R&D manipulation to a large extent. Therefore, this paper reviews the literature research related to the Government-business relationship and R&D manipulation in the enterprises, which helps to objectively evaluate the achievements, problems and challenges in constructing and improving the Government-business relationship, and clarify the direction and focus of further reducing enterprise R&D manipulation by optimizing the relationship between government and business. Read More

Abstract: Based on the historical framework of the late Qing Dynasty from 1871 to 1881 and the debate and game between China and Japan on Ryukyu as the main perspective, this paper makes an in-depth discussion on the development and change of modern Sino-Japanese relations and the dilemma faced by China's diplomacy. Through detailed analysis and interpretation of the positions, measures and influence of China and Japan on the Ryukyu Issue, this paper clarifies the origin of the Ryukyu issue, summarizes its far-reaching influence on the political pattern of East Asia and even the world, and extracts important enlightenment for the current Sino-Japanese relations. This paper further points out that the settlement of the Ryukyu issue reflects the dramatic change of the international order in East Asia in modern times, reveals the mutual rise and fall of power between China and Japan, and predicts that the contradictions and conflicts between the two countries will be further intensified in the long history. Such historical experience and lessons are worthy of our deep thinking, and can provide valuable historical reference and strategic advice for us to deal with similar historical issues in the current Sino-Japanese relations and China's diplomatic strategy. Read More

Abstract: Taking the financing and securities financing system as the research background, this paper uses the method of OLY regression model to examine the inhibitory effect of the short selling mechanism on the violation of listed companies, using the violation data of A-share listed companies from 2010 to 2022 as the observations. The research results show that the short selling mechanism (financing and securities financing system) can have a significant inhibitory effect on the violation of listed companies. Read More

Abstract: With the rapid development of China's economy, people's income has significantly increased, forming a three-dimensional and multi-level consumption structure. The medical beauty industry is facing development opportunities. The profit model is closely linked with the core competitiveness of enterprises, serving as a basic method guiding the production and operation of all aspects of the company. This paper objectively analyzes the profit model of a medical beauty company from the perspective of the value chain, summarizes the existing flaws in the profit model, and proposes optimization strategies to broaden the company's development space through the analysis of the profit model. Read More

Abstract: Fraudulent activities in international trade cause significant economic losses and disorder. Traditional rule-based and statistical modeling methods struggle to cope with increasingly sophisticated fraud tactics. This paper proposes a deep learning-based model for identifying international trade fraud, integrating mechanisms such as embeddings, convolution, and attention to automatically extract features from high-dimensional trade data and capture hidden fraud patterns. Tested on a large dataset comprising hundreds of millions of real records, the model demonstrates outstanding performance with accuracy of 99.21%, F1 score of 91.72%, and AUC of 98.65%, significantly outperforming traditional methods. Furthermore, comprehensive evaluations confirm its robustness, showing controlled performance degradation under data poisoning and adversarial perturbation attacks, highlighting its excellent defensive capabilities. This work provides substantial technological support for anti-fraud efforts, crucial for maintaining international trade order and promoting sustainable economic development. Read More

Abstract: With the promotion of environmental awareness and new energy policies, the electric vehicle market is expanding rapidly, and the demand for urban charging facilities is increasing, making them a key infrastructure for sustainable urban development. Existing charging station operation strategies are often unable to effectively adapt to the dynamically changing market demand, leading to uneven resource allocation and operational inefficiencies. In this study, a dynamic optimization model is constructed to combine real-time traffic flow data and grid load data to achieve real-time adjustment of charging capacity and operation strategies of charging stations. Specific methods include using mixed-integer linear programming to optimize the daily operation decisions of charging stations, and applying Monte Carlo simulation to analyze the economic benefits under different operation strategies. Optimization models and strategies not only improve the service efficiency and economic returns of charging stations, but also provide scientific decision support for policy makers and promote the healthy development of the new energy vehicle industry. On February 5, during the midday to evening hours, although the predicted charging demand reached 60 vehicles, the actual charging demand was as high as 65 vehicles, and the user response rate was as high as 108%. Through this approach, it can effectively balance the supply and demand relationship, reduce operating costs, while enhancing the reliability and flexibility of the charging network, and provide strong support for the popularization of new energy vehicles in the city and the construction of a sustainable transportation system. Read More

Abstract: Dance education, as an important part of humanities and arts education, has diversity and commonality worldwide. Dance curriculum standards in different countries have certain differences in curriculum objectives, contents, teaching methods and evaluation systems. By adopting literature review and comparative analysis method, this paper conducts a comparative study on the dance curriculum standards of China, the United States, Britain and France, and concludes that the dance curriculum standards of different countries have certain commonalities and differences in curriculum objectives, contents, teaching methods and evaluation systems. By comparing the dance curriculum standards of different countries, it is hoped to provide a reference for the development of dance education in China. Read More

Abstract: Based on the patent data of China's A-share listed companies from 2009 to 2021, this paper takes the quasi-natural experiment proposed by the "the Belt and Road" initiative as the entry point, and uses the double difference model to investigate the impact of the "the Belt and Road" initiative on enterprise innovation and its path of action. The main conclusions are as follows: First of all, the "the Belt and Road" initiative has significantly promoted the technological innovation of participating enterprises, and a series of effectiveness and robustness tests show that this promotion effect exists significantly. Secondly, the "the Belt and Road" initiative improves the innovation performance of enterprises by promoting open innovation of enterprises. Once again, through the moderation effect test, it was found that increasing digital investment by enterprises can promote open innovation and improve the innovation performance and quality of participating enterprises. Finally, from the heterogeneity analysis, it is found that the "the Belt and Road" initiative can promote the innovation and invention patent output of state-owned enterprises and eastern enterprises. Read More

Abstract: The study aims to price new energy vehicles using a scientific and reasonable model based on life cycle cost analysis. By detailing the life cycle cost components - purchase, operation, and maintenance - an accurate calculation method is proposed. The pricing model factors in cost-based pricing, market demand function, and profit maximization. Verified through empirical analysis, it shows the impact of energy price fluctuations, technological progress, policy support, and use environment on the life cycle cost and pricing of new energy vehicles. The study provides an operational model for companies to formulate pricing strategies, promoting new energy vehicle market application. Read More

Abstract: The paper focuses on business model innovation and user experience optimization for new media live broadcasting media, explores and analyzes existing business models, the path of business model innovation, and the influencing factors. The research shows that the business models of live broadcasting media are various and diversified, such as advertising revenues, user payments, virtual gifts, and e-commerce live broadcasting. Competitiveness and user stickiness will be continuously enhanced with technological innovation, revenue model exploration, data-driven recommendation individualization, and cross-platform cooperation. At the same time, the optimization of user experience is to guarantee the success of the platform in terms of usability, functionality, emotional experience, and user satisfaction. The research adopted the network data analysis method, collected user comments, browsing time, and interaction data by platform APIs and social media tools, conducted descriptive statistics with correlation analysis, and analyzed the regression method to verify that the business model innovation plays a positive role in User Experience Optimization. This study not only provides theoretical support for the development of live streaming platforms, but also proposes practical strategies, providing guidance for platforms to improve user experience and achieve sustainable development. Read More

Abstract: The contract of carriage of goods is a typical agreement commonly encountered in both domestic and international trade. Relevant legislation pertaining to this matter can be found dispersed across civil codes, commercial codes, and specialized transport laws in various countries. According to the relativity of traditional contracts, the contracts are only binding on the contracting parties. However, with the development of the economy and the sophistication of the social division of labor, the behavior of goods transportation often involves the interests of third parties other than the contractual counterparts. Hence, the practice has required the breakthrough of the relativity of the contract of carriage of goods. From the views of the subjects, the groups of the shipper, the carrier, and the consignee have emerged. This paper studies the above three subjects, from the perspective of comparative law to recognize the legal phenomenon of the breakthrough in the relativity of the subject of the contract of carriage of goods. Read More

Abstract: Stock index futures is an important investment product, which gives financial market participants a new way to manage risks, especially in the case of investors holding more spot positions, the risk avoidance function of stock index futures is more prominent. Therefore, this paper to the optimal hedging ratio of stock index futures as the research focus, the above card 50 stock index futures main contract (code: IHL 8) as the research object, on this basis, using OLS and VAR model, for the SSE 50 index (code: 000016), and use the effectiveness of hedging index He to evaluate the effectiveness of the hedge, so as to get the most effective hedging model. Through the empirical research in this paper, it is found that the hedge effect obtained by using the VAR model is better than that of the traditional OLS model. By using the stock index futures, the market participants can effectively avoid the risk of the spot market. Read More

Abstract: In recent years, with the improvement of residents' living standards, "foodie" has gradually become a new character label. People like to try a variety of delicacies and share them on social media in their leisure time. It seems that sharing treats and punching in delicacy is becoming a new fashion lifestyle. Due to the popularization of the Internet + technology, online shopping, and the live broadcast economy come into view with a brand-new format. The host vividly explains and promotes products to consumers while consumers ask the host about the details of the product through the dialog box. By watching the live broadcast and ordering food online, it breaks through the limitations of time and geography, and not only brings great value of sales and profitability to the merchants, but also brings great convenience to consumers at the same time, making the shopping process full of entertainment and interaction. Consumers' willingness to buy is affected by a variety of external factors. This article mainly studies the factors that affect consumers' desire to purchase food in the live broadcast room. Based on the SOR model, the influencing factors are divided into reward mechanism and anchor influence. We introduce the perceived value and emotional identity of intermediate variables, use SPSS software to process the data collected by the questionnaires, and finally draw conclusions and make recommendations. Read More