bluuebunny/crossref_metadata_2025 huggingface dataset:
Análisis de intangibles autogenerados y su reconocimiento contable
Authors: Scavone Graciela , Marchesano Marisa
Published: February 2024

Los intangibles autogenerados son nuevos creadores de valor empresarial, son, enla actualidad, fuentes de ventaja competitiva. Los estados financieros no revelan información en forma directa sobre este tipo de intangibles, lo cual genera asimetrías entre el valor contable de un ente, y la percepción de su valor de acuerdo con el mercado. Dada esta situación, la presente investigación científica tiene como objeto analizar si la información acerca de intangibles autogenerados, en función de la creación de valor para una organización, puede ser mejor reconocida en la información que comunica un ente a sus grupos de interés. La metodología empleada consistió en la revisión del marco conceptual existente en relación con activos autogenerados, la revisión crítica de diferentes posturas doctrinarias al respecto, y la propuesta de una aproximación a un modelo contable que aporte información razonable para una adecuada toma de decisiones, mitigando asimetrías entre la contabilidad y el mejor valor de un ente percibido por el mercado. De esta forma, múltiples son los posibles tratamientos contables por seguir con los intangibles autogenerados a fin de lograr la revelación del valor razonable de una empresa. El rango de reconocimiento puede abarcar tanto un reconocimiento condicional, una variación del umbral de reconocimiento, como el reconocimiento de activos mediante un proceso de evaluación continua, llegando hasta divulgaciones obligatorias y ampliadas en los estados financieros, como mediciones acerca de la sustentabilidad del ente.
El sinceramiento contable y su vinculación con el Estado de Situación Financiera de la Municipalidad Distrital de Taray – Cusco
Authors: Morales Alvarado Gaidar , Illa Masi Claida Lisbeth , Ttito Santa Cruz Luz Diana
Published: February 2024

En el presente estudio se analizó la relación entre el sinceramiento contable y la razonabilidad de los Estados de Situación Financiera de la Municipalidad Distrital de Taray en los periodos 2014-2020. Se analizó la literatura centrada en las resoluciones emitidas por el Ministerio de Economía y Finanzas con respecto al sinceramiento contable, así como las NICSP 3 “Políticas Contables, Cambios en las Estimaciones Contables y Errores” para estudiar la razonabilidad de los Estados de Situación Financiera.

La investigación es de enfoque cuantitativo, tipo aplicada, nivel correlacional, método hipotético-deductivo y diseño no experimental-longitudinal correlacional. La muestra fue de veintiún documentos entre ellos Estados de Situación Financiera, Balances de Comprobación y las notas a los Estados Financieros, todos del periodo 2014 al 2020. La técnica usada fue observación y el instrumento empleado fue la guía de observación de documentos. Los resultados estadísticos muestran un grado de correlación alta de 0.825 según Rho de Spearman. Se concluye, que existe una relación significativa entre las variables, es decir, a mayor sinceramiento contable mayor será la razonabilidad del Estado de Situación Financiera.
Análisis de los gastos deducibles adicionales en relación con el impuesto a la renta de los trabajadores del Centro de Salud Juan Pablo II – Pachacamac
Authors: Silva Viera Víctor Martin , Jiménez Villarreyes Anyelina
Published: February 2024

El presente artículo se desarrolló con el fin de determinar la relación entre la aplicación de los gastos deducibles adicionales de 3 UIT y la determinación del impuesto a la renta en trabajadores del Centro de Salud Juan Pablo II. Tuvo un enfoque cuantitativo, con un método deductivo, analítico y sintético, de tipo aplicado y con un nivel correlacional. La población estuvo constituida por el personal de salud, por lo que el tipo de muestra fue no probabilística. Se utilizaron técnicas de recolección de datos, como la encuesta, mediante la elaboración de un cuestionario que fue aplicado con la finalidad de procesar los datos mediante el programa estadístico SPSS versión 22 para obtener, mediante tablas y gráficos, la interpretación de resultados tanto estadísticos como inferenciales. Los resultados indican que hay una correlación positiva alta (r = 0.840) por lo que se pudo afirmar que hay una relación significativa entre la aplicación de los gastos deducibles adicionales y la determinación del impuesto a la renta. Se recomienda el fortalecimiento de la cultura tributaria para que los trabajadores del sector salud reflejen efectivamente la determinación del impuesto a la renta.
Palabras del presidente
Authors: Amaut Paucar Fernando
Published: February 2024

En esta segunda edición del año 2022 de la Revista Institucional LA JUNTA, quiero agradecer a todos los colegas y amigos que con sus artículos académicos hicieron posible lograr la publicación de esta edición. Gracias a sus aportes la revista viene convirtiéndose en una revista reconocida en la profesión contable a nivel nacional e internacional para todos los que estamos comprometidos con el desarrollo empresarial y de las instituciones gubernamentales. El esfuerzo brindado por cada uno de ustedes es valorado, pues así todos contribuimos a nuestra institución.
Desafíos en la acreditación de competencias del perito contable en el aporte de prueba pericial viable y oportuna para mitigar los riesgos de mala praxis en la administración de justicia por el juzgador en la Región de Ucayali, 2022
Authors: Palomino Ochoa Juan José
Published: February 2024

El objetivo de la investigación es analizar los desafíos en la acreditación de competencias del perito contable judicial y fiscal en el aporte de prueba pericial viable y oportuna para mitigar los riesgos de mala praxis en la administración de justicia por el juzgador en la Región de Ucayali, 2022. En ese sentido, la acreditación de la calidad profesional mejora el desempeño con base a los conocimientos éticos, ya que conocer la acreditación de la experiencia en el desarrollo con eficiencia y eficacia del peritoy la acreditación de conocimientos tanto técnicos como administrativos suficientes contribuye en la capacidad para la resolución de problemas. El objetivo es lograr que el informe pericial sea un aporte valioso de la prueba pericial con elementos y argumentos basados en técnicas de investigación, análisis, indagación y pesquisa, rastreo y seguimiento, observación. La metodología es de tipo básica analítica, observacional, de nivel descriptiva sobre la acreditación de competencias y el aporte de prueba pericial viable y oportuna para lo cual se tiene como técnicas la encuesta, la observación, el análisis documental de datos y el cuestionario como instrumento. Los resultados muestran que, en la prueba de hipótesis chi-cuadrada, se determinó que el grado de significancia es de 0.000 siendo este menor a 0.05, por lo que se acepta la hipótesis alternativa. Las conclusiones son que existen desafíos en la acreditación de competencias del perito contable judicial y fiscal en el aporte de prueba pericial viable y oportuna que mitiga los riesgos de mala praxis en la administración de justicia por el juzgador en la Región de Ucayali, 2022.
Adopción de NIIF para pymes en el sector palmicultor en la región la libertad, 2021
Authors: Alfaro Oliva Joselito Emanuel
Published: February 2024

La investigación titulada siguió como principal objetivo identificar cuál es la perspectiva de adopción de NIIF para pymes por primera vez en el sector palmicultor en la región La Libertad, 2021.La muestra de estudio fueron 08 empresas pymes del sector palmicultor, asimismo, el enfoque fue tipo cuantitativo, de alcance descriptivo, diseño no experimental y de corte transversal. Se aplicó el instrumento del cuestionario que constó de 50 preguntas cerradas debidamente validadas y consistentes aplicadas a los gerentes de cada pyme. Las interrogantes se plantearon teniendo en cuenta la teoría de NIIF para pymes en la sección 35. Se concluyó que la perspectiva de adopción de NIIF para pymes es negativa, el 100% del sector de estudio considera que el cumplimiento del marco tributario genera valor en sus compañías desde el punto de vista que administran de manera eficiente las contingencias tributarias, mas no desde el enfoque financiero y generación de valor.
Revista Completa Volumen 6 - Número 2
Authors: Díaz Becerra Oscar Alfredo , Morales Alvarado Lorenza
Published: February 2024

La Junta de Decanos de Colegios de Contadores Públicos del Perú, es una Institución de derecho público, siendo el máximo Organismo representativo de la profesión del Contador Público dentro del país y en el exterior, fue creada en noviembre de 1992, por Decreto Ley No 25892 y su reglamento aprobado por Decreto Supremo No 008-93-JUS.
Palabras del presidente
Authors: Amaut Paucar Fernando
Published: February 2024

En esta segunda edición del año 2023 de la Revista Institucional La Junta, quiero agradecer a todos los colegas y amigos que con sus artículos académicos hicieron posible la publicación de esta edición. 

Gracias a sus aportes la revista viene convirtiéndose en una revista reconocida en la profesión contable a nivel nacional e internacional para todos los que estamos comprometidos con el desarrollo empresarial y de las instituciones públicas y privadas. Por ello, es un honor dirigirme a ustedes a través de las páginas de esta prestigiosa revista. En estos tiempos de cambios y desafíos, es crucial mantener una comunicación abierta y transparente con todos los miembros de nuestra comunidad profesional.
El planeamiento tributario como instrumento de gestión y su importancia en el riesgo fiscal
Authors: Azabache De La Cruz Pedro Nicanor , Villanueva Amoroto Esli Jemina
Published: February 2024

El presente trabajo de investigación busca demostrar las bondades del planeamiento tributario, así como los efectos en cuanto al riesgo fiscal entendido éste comoun mecanismo que busca la estabilidad macroeconómica y la equidad social. El planeamiento tributario es una herramienta de gestión que facilita todo mecanismo para proyectar las actividades propias de las instituciones en busca de lograr sus objetivos primordiales, a través de este, se plasman todas las formas necesarias para orientar a los responsables del manejo de una institución financiera. Su buena aplicación permitirá que los responsables del manejo económico y financiero eviten riesgos innecesarios para lograr la estabilidad macroeconómica y la equidad social. La población objeto de estudio lo constituyen las entidades públicas y privadas que tienen a su cargo el manejo de fondos públicos y privados, las cuales por su naturaleza propia están expuestas a riesgos de cambio, de liquidez, de mercado, de tasas de interés y similares. Su diseño es de tipo no experimental, por cuanto no se puede manipular variables ni generalizar resultados y, de igual manera, su estudio está orientado a trabajar con hechos ya ocurridos en su contexto natural. En lo referentea los procedimientos y técnicas de investigación, se recurre a la recolección de información como parte de la argumentación, y en cuanto a las técnicas, se recurre al análisis documental, que se utiliza para analizar los documentos y normas relacionadas a la práctica del manejo financiero en toda su extensión. Se justifica la importancia del planeamiento estratégico como disciplina e instrumento de gestión para evitar los riesgos financieros en las entidades de manejo de fondos públicos y privados bajo sus distintas características para procurar el bienestar económico social.
Irradiation-induced Maillard reaction with glucosamine: an advance strategy to modify chitosan
Authors: Le Anh Quoc , Dang Van Phu , Nguyen Ngoc Duy , Nguyen Chi Thuan , Nguyen Quoc Hien , Ngo Dai Nghiep
Published: February 2024

In this study, Maillard reaction with glucosamine (GA) induced by gamma irradiation was applied for chitosan (CT) and oligochitosan (OC) to improve the solution stability and antibacterial activity under alkaline condition. The mixture solutions of CT and/or OC with GA were irradiated at the dose of 25 kGy to form the Maillard reaction products (MRPs) respectively. The formations of MRPs were determined by spectrophotometric analyses at the wavelength of 284 nm and 420 nm. The improvement effect caused by the Maillard reaction on the stability of CT and OC solutions in alkaline condition was evaluated through the increase of pH value at the precipitation point of the solutions before and after irradiation. The antibacterial activity of the solutions against Escherichia coli was also investigated. The results showed that the CT-GA MRPs and OC-GA MRPs solutions could be remain their stability at pH 7, and the pH values at the precipitation point were 7.4 and 11.5 respectively. Moreover, at pH 7, the MRPs solutions exhibited high antibacterial activity with the reduction of ~ 4 log CFU/ml over control sample. Furthermore, 5-hydroxymethylfurfural (5-HMF), a known cytotoxic product formed by heat-induced Maillard reaction was not detected in both irradiated CT-GA and OC-GA solution. These results prove that the irradiation-induced Maillard reaction is an effective strategy to modify chitosan, and the MPRs of CT/OS with GA had a great potential to replace synthesis additives as a natural preservative for food applications
Thermal Simulation of Burned Nuclear Fuel Elements
Authors: NGUYEN TUAN ANH
Published: February 2024

An adjustable description of the temperature distribution in the nuclear fuel elements is evaluated to the prediction of the lifetime behavior of these components. The impact of the fuel and coolant temperature on the neutron reaction rates provides an incentive for accurate modelling of the temperature behavior under transient as well as steady-state operating conditions. This paper is to focus on the steady-state temperature field in the fuel elements. Many of the principles applied are also useful for describing the temperature field in the structure component.
There is nothing like a Delphi Artificial Intelligence Model (DAIM)
Authors: Smythe Ian
Published: February 2024

Key digested message

This article explores an innovative ensemble approach integrating multiple AI models to achieve consensus in psychological assessments in the educational psychology domain. Addressing the rapid advancements in Artificial General Intelligence (AGI), it emphasises the importance of principles over specific models in this fast-evolving field. The study compares responses from various AI models using a set of literacy and socioeconomic questions. The findings highlight the diversity of responses from individual models and the holistic ensemble perspective offered by DAIM. The article underscores the potential shift towards Artificial Specific Intelligence (ASI) in psychology, advocating for a focus on multi-model approaches and, potentially, a re-evaluation of humanconsensus in psychological research.
What competencies will be needed to manage Artificial Intelligence in the workplace? (A human perspective)
Authors: Wright Stewart
Published: February 2024

Key digested message

Artificial Intelligence is evolving at a breathtaking pace. It offers huge opportunities, yet creates significant challenges to virtually every organisation. Even the leaders of the companies which are at the forefront of unleashing its capabilities seem unsure as to its power, and governmental authorities are unsure about how – or even if – Artificial Intelligence should be controlled. Against this uncertain backdrop, all organisations need urgently to be defining – or revising – their competencies, so that these opportunities can practically be maximised, and the threats managed. This article explores what competencies might be relevant for all organisations facing up to a new world of AI.
FORMULA OF CLASSICAL DETECTIVE IN KNIVES OUT MOVIE DIRECTED BY RIAN JOHNSON
Authors: Aidin Amar Handika , Rasiah Rasiah , Gultom Eva Solina
Published: February 2024

This study aims to analyze the formula of classical detective in the Knives Out movie. The problem of this study is what are classical detective formula that appear in Knives Out movie. This study used descriptive qualitative method by using Cawelti’stheory.The data source is taken from the Knives Out movie and analyzed thedata by describing, interpreting, analysis, drawing a conclusion. Based on this analysis, the researcher found out 14 classical detective formula according to Cawelti. This formula includes 11 conventionsas follows: situation, crime and clues, investigation, announcement of the solution, explanation of the solution, denouement, the victims, the criminal, the detective, those threatened by crime but incapable of solving it, setting. In addition, there are 3 inventions found as follows: the victims, the detective, setting and situation. Based on the analysis results, the classical detective formula that appear in Knives Out still maintained the prevaling pattern based on Cawelti’s theory but there are new invention that exist as a response to the development of the classical detective genre from time to time.
EKSPLORASI MAKSIM KESANTUNAN BERBAHASA DALAM CHAT GRUP WA KELUARGA BESAR IKATAN MAHASISWA MUHAMMADIYAH UNVERSITAS HALU OLEO: TINJAUAN PRAGMATIK
Authors: Gege Muhammad Yazid Abd. Rachim , Jumaidi Jumaidi
Published: February 2024

This research aims to explore language politeness maxims in the Whatsapp Group chat of the Muhammadiyah Student Association of Halu Oleo University. The method used is descriptive qualitative by describing the chat speech of the Halu Oleo University Muhammadiyah Student Association's extended family chat group, the data of which was collected through screenshots in the group. The data was analyzed in 4 stages, namely 1) identifying the data, 2) classifying the data based on its form, 3) describing what had been previously classified, 4) analyzing the data, and 5) concluding the data. The results of the research show that the politeness maxims in the Whatsapp group chat of the Muhammadiyah Student Association of Halu Oleo University fulfill Leech's principles of the maxim of wisdom (6 data), the principle of the maxim of generosity (3 data), the principle of the maxim of respect (6 data), the principle of the maxim of humility heart (4 data), the principle of the maxim of consensus (8 data), the principle of the maxim of sympathy (5 data).
LEKSIKON DALAM TRADISI PERKAWINAN MORUMBANDOLE PADA SUKU TOLAKI DI KECAMATAN WUA- WUA KOTA KENDARI (KAJIAN ETNOLINGUISTIK)
Authors: Wulandari Kiki Reski
Published: February 2024

This study aims to identify about the understanding of tolakinese t-6ribe on the morumbandole marriage tradition, which can be seen from the lexicons they used. The method in this study are ethno linguistic approach as the theoretical and qualitative approach as the  methodology. The result ini this study are (1) 19 lexicons included in the mono-morphemes category, (2) 6 lexicons included in the mono-morphemes category, and 11 lexicons included in phrase category
Interrelationships of construction aspects of groundwater catchment wells for human consumption and pollution by multiresidues of pesticides
Authors: Hoffmann Júnior Isaías , Ferreira Júlia Villela Toledo , Martins Renata Welter , Chiquim Milena Santiago , Tones Aline Raquel Müller , Dugatto Jonas Simon , Cabrera Liziara da Costa , Alves Alcione Aparecida de Almeida
Published: February 2024

Human consumption of groundwater in catchment wells whose construction aspects are neglected in rural areas has been a growing reality, caused mainly by the deficient existence of public policies that enable the collective water supply system in these locations. However, it is also in rural areas that the most intensive use of pesticide compounds is made, which, depending on their physicochemical characteristics and the specificities of the environment where they are applied and the form of application, can pollute different environmental compartments, including groundwater. Therefore, the objective of this study was to carry out a comparative analysis between the constructive aspects of Underground Water Tubular Wells (UWTW) for human consumption purposes in a rural area of a municipality in the Missões Region of the state of Rio Grande do South (RS). and, the possible interrelationships with the presence of multiple pesticide residues. The constructive assessment considered Technical Standard N° 12.212:2017 (ABNT, 2017) and the determination of 26 pesticide compounds in 5 UWTW in the rural area of a municipality in RS. The results obtained inferred construction irregularities in all wells in the study, with emphasis on the absence of: sanitary protection slab, well identification plate, above-ground walls, sidewalks and, fencing. The presence of atrazine residues was also identified in concentrations above the LQm of UWTW-1 (0,107 µg L-1), UWTW-2 (0,019 µg L-1), UWTW-3 (0,019 µg L-1), UWTW-4 (0,066 µg L-1) and UWTW-5 (0,059 µg L-1). Finally, considering that the Serra Geral aquifer is of the fissural confined type, it is inferred that possible interrelationships between construction irregularities and the presence of the pesticide compound in the public water supply from catchment wells in rural areas may occur.
O paradoxo de Solow e a inovação: o caso pernambucano dos agentes locais de inovação
Authors: Macedo Marcos Roberto Gois de Oliveira , Modenesi Thiago Vasconcellos , Sobrinho José Lamartine Soares , Soares Monica Felts de La Roca
Published: February 2024

O presente estudo teve o objetivo de investigar se a inovação gerencial exógena tem efeito sobre a produtividade. Para tal foi selecionado uma amostra não probabilística de 184 micro e pequenas empresas participantes do programa Brasil Mais no estado de Pernambuco. O método escolhido foi a regressão logit usando como variável explicada o ganho de produtividade no formato binário. O problema de multicolinearidade das variáveis explicadas gerencias do radar ALI foi minimizado utilizando a ortogonalização dos vetores das dimensões do radar de inovação por meio dos componentes principais. Assim sendo, foi desenvolvido um modelo logit da produtividade com as dimensões iniciais, o incremento das dimensões e a variável produtividade inicial para minimizar a heterocedasticidade. Os resultados mostraram que a probabilidade de ganho de produtividade esperado pelas empresas sem a intervenção e ações propostas pelo programa Brasil Mais seria de 49%; mas com o programa Brasil Mais, tais empresas tiveram um incremento de quase 10% passando a ter uma chance de ganho de produtividade de 59%. Assim sendo o artigo aponta que um programa de fomento à inovação gerencial tem potencial para incrementar a produtividade de micro e pequenas empresas no ambiente de negócios brasileiro.
Folklore and Cultural Heritage: Reflecting on Change
Authors: Hafstein Valdimar Tr.
Published: February 2024

The article discusses the concepts of “folklore” and “cultural heritage” and their historical development as responses to social transformations. It compares the field of folklore in the nineteenth and early twentieth centuries to the present-day heritage field, highlighting the specific ways in which each field has risen to the challenges of its time and addressing their potential pitfalls. The author emphasizes the power of these concepts to shape and change the world, as they mobilize people, reform discourses, and transform practices.
Don(n)ing Italian American Ethnicity: Digital Space, Ethnic Performance, and Textual Evolution in The Godfather Video Game
Authors: Cavallero Jonathan J.
Published: February 2024

Electronic Arts’ The Godfather: The Game uses Mario Puzo's novel and Francis Ford Coppola's films as the raw material for new representations of Italian American ethnicity. In the game, viewers design their avatar. Unusual in the world of game design, this interface, dubbed “Mob Face,” limits players’ choices to narrow, stereotypically Italian American male physiognomy. After choosing everything from physical features to clothing, the player enters the game space as an in-group member of the Corleone Italian American crime family. The game's rules further complicate this construction of ethnicity by requiring players to engage in acts of violence and extortion in order for the narrative to progress. Despite reminders that players are not really Italian American gangsters, the game's design romanticizes regressive masculine norms and offers a fantasy of an all-powerful, exclusively White ethnic, male group creating troubling notions of ethnic, racial, and gender identities. Ultimately, The Godfather: The Game reframes not only the original text(s) on which it is based but also the meaning of Italian American ethnicity (and, by extension, other identity categories) in a digital space.
The Application Value of Human-Vehicle Interaction Theory in Intelligent Cockpit Design
Authors: Tan Jun , He Weisheng
Published: February 2024

With the rapid development of intelligent cockpit, the frontier research of human-vehicle interaction issues has gradually become the focus of the automobile industry. This paper introduces the development history of intelligent cockpit and its design principles and outlook also be proposed. Given the crucial role of multimodal interaction on the intelligent cockpit usability, its definition, common forms, challenges and solutions are introduced and discussed. Four conclusions are drawn from this paper. First of all, the intelligent cockpit design is combined with artificial intelligence technology to improve the convenience and safety of driving. Secondly, the multi-modal interaction provides drivers with a more natural and intuitive interaction mode, and increases the fun of driving. Moreover, the emotional design makes the car not only a means of transportation, but also a kind of emotional sustenance, which meets the emotional needs of users. Finally, the personalized experience allows users to customize the various functions of the car according to their own preferences and habits, which improves the driving comfort. These cutting-edge research not only promotes the technological progress of the automotive industry, but also provides new ideas and directions for the future automotive design.
Non-State Shareholder Participation and Technological Innovation in State-Owned Enterprises
Authors: Huang Shuhong
Published: February 2024

The Third Plenary Session of the 18th CPC Central Committee established mixed ownership system as the main policy of SOE reform, and as the main form of SOE "mixed reform", can non-state shareholders' participation promote the technological innovation of SOE? Based on the research samples of China's A-share state-owned listed companies from 2010 to 2017, this paper finds that the participation of non-state shareholders promotes the technological innovation of SOE, and this result is more robust when the participation of non-state shareholders exceeds 10%, i.e., when the participation of non-state major shareholders is more robust. The results of the mediation effect model show that non-state shareholders' equity participation plays a positive role in the level of state-owned technological innovation by improving the incentive channel for executive compensation, while the results of the mediation effect test of the financial assets investment channel are not verified. This paper provides theoretical and empirical support for the rationality and effectiveness of mixed ownership reform from the dimension of technological innovation.
The Theoretical Origin, Scientific Connotation, and Contemporary Value of the Human Health Community
Authors: Chen Cong , Zhang Yongze
Published: February 2024

As an organic component of the concept of a community with a shared future for mankind, the Human Health Community focuses on the long-term development of human health and is an important theoretical innovation in maintaining public health and overall health and well-being. It is the Chinese wisdom and common plan for global public health governance. This article elaborates on the theoretical origins and scientific connotations of the human health community, and based on this, discusses its contemporary value. The human health community has become an inevitable trend in the development of the times and a universal vision for all humanity.
The Impact of Family Functionality on Internet Addiction in Left-Behind Children
Authors: Huang Lele
Published: February 2024

This study explores the influence of two aspects of family functionality, namely parent-child attachment and parental discipline, on internet addiction in left-behind children. It investigates the relationship between parent-child attachment, parental discipline, and internet addiction in left-behind children, in order to provide recommendations for the creation of a positive family environment for these children and the maintenance of their psychological well-being. The study employed cluster sampling, with fifth and sixth-grade students from two rural primary schools in Qingdao, Shandong Province, as participants for a three-month investigation. It is concluded that there is a negative correlation between family functionality and internet addiction in left-behind children. The research reveals that parent-child attachment and parental discipline directly impact the psychological health and developmental environment of left-behind children, which imposes an indirect influence on the likelihood of internet addiction in these children. Therefore, greater parental education on the psychological well-being of left-behind children, along with positive care and supervision, contributes to a high-quality developmental environment, reduces the incidence of internet addiction and facilitates the positive growth and development of children.
Research on the Application of Artificial Intelligence in Translation Courses
Authors: Chen Xiaoxian
Published: February 2024

With the rapid development of artificial intelligence technology, its application in the field of education is more and more extensive. This paper aims to deeply explore the application of artificial intelligence in translation courses, analyze its advantages, application models, problems and solutions, and forecast the future research direction and development trend. First of all, this paper gives a comprehensive overview of artificial intelligence technology, and elaborates its definition, classification and development history in depth. Then, in light of the problems and challenges of traditional translation courses, this paper focuses on the advantages of AI application in translation courses, including improving the accuracy and efficiency of translation and providing personalized learning support. At the same time, this paper also introduces the application mode and practice of artificial intelligence in translation courses in detail, including the principle and function of intelligent translation tools, case analysis of translation course design based on artificial intelligence technology. When discussing the problems faced in the application and solving strategies, this paper deeply analyzes the technical limitations and defects, the change of teacher's role and students' learning mode, and puts forward a series of feasible solving strategies. Finally, the practical value of artificial intelligence in translation courses is summarized, and the future research direction and development trend are prospected.
Exploration of Integrating Chinese Cultural Content into English Homework Design from an Interdisciplinary Perspective
Authors: He Che , Liu Lifan
Published: February 2024

This study explores the integration of Chinese cultural content into English homework for senior high school students, set within the framework of China's revised 2020 High School English Curriculum Standards. It advocates an interdisciplinary approach, blending English with aspects of Chinese geography, classical literature, and poetry. Addressing challenges in conventional educational models, the paper proposes innovative homework designs to enhance linguistic skills and cultural literacy. These methods demonstrate how cross-disciplinary strategies can enrich English education, fostering comprehensive academic development.
The Effects of Chinese Social Media on Consumer Decision-Making in the Pet Industry
Authors: Li Muyang
Published: February 2024

The essence of social media lies in its promotion of participation, openness, communication, and community-based interactions, empowering individuals to both create and distribute content. The era when social media is pervasive in all aspects of people's lives cannot be ignored. Approximately 1.02 billion people in China were using the internet as of January 2022, compared to around 307 million users in the United States. As of January 2023, global social media usage reached 59%. This number is expected to grow as less developed digital infrastructure builds and the availability of inexpensive mobile devices increases. Pet consumer habits are no exception to the impact. Chinese social media was chosen for research due to East Asia's status as a mobile-first market. It holds the top position in global mobile social network penetration. This proposal aims to study the behavior of pet consumers in the Chinese social media environment and explore in depth how social media affects their pet consumption decisions. The study will survey Chinese people living in Australia through the questionnaire. In the questionnaire, the Chinese social media usage habits and consumption habits of pet users were quantitatively collected. By discussing the behavior habits of pet consumers on social media platforms and analyzing the consumption status and trends of the pet consumption market, this paper provides valuable data and strategic suggestions for enterprises, policy makers and academia in the pet consumption market in the context of China's social media platforms.
Directors' and Officers' Liability Insurance and Audit Fees: Evidence from China
Authors: Tang Desheng , Huang Changting
Published: February 2024

This paper aims to deeply investigate the relationship between Directors' and Officers' Liability Insurance (hereinafter referred to as D&O insurance) and audit fees. Based on data from China's A-share listed companies from 2009 to 2022, this study empirically analyzes the specific impact of D&O insurance on audit fees. The results show that after purchasing D&O insurance, listed companies experience a significant increase in audit fees. This conclusion remains valid after robustness tests, confirming the positive role of D&O insurance in corporate governance. Further analysis of its mechanism reveals that the increase in audit fees stems from the demand for high audit quality driven by D&O insurance as a governance mechanism, reflecting its supervisory incentive effect rather than resulting from opportunistic and moral hazard behaviors. Additionally, the study finds a significant interactive effect between D&O insurance and audit fees, further validating the existence of its supervisory incentive effect. This paper provides strong evidence for the positive impact of D&O insurance on audit fees. These findings not only deepen our understanding of the governance effects of D&O insurance but also provide important theoretical support and empirical evidence for the future development of D&O insurance in China.
Mindfulness Level, Subjective Well Being, and Psychological Resilience among College Students
Authors: Tao Ru , Song Zurong , Jiang Guojing , Elna R. Lopez
Published: February 2024

A total of 816 college students in Shandong Province of China were investigated with the five factor mindfulness scale (FFMQ), the Resilience Scale (CD-RISC) and the subjective well-being scale (SWB) to explore the influence mechanism of mindfulness on subjective well-being. Spss26.0 was used to analyze the collected data, the results were as follows: Chinese college students' mindfulness level can positively predict subjective well-being, psychological resilience can positively predict subjective well-being, mindfulness level can positively predict psychological resilience, and mindfulness level can affect subjective well-being through psychological resilience, and constructed an intervention plan to enhance the subjective well-being of college students.
A Brief Analysis of The Advantages of Free Trade Zone Construction to The Development of Private Enterprises
Authors: Chai Tianjing
Published: February 2024

This paper mainly through literature research, case analysis and comparative analysis, taking Liaoning Free Trade Zone as an example, starting from the private enterprises in Liaoning Free Trade Zone, to study its development mode and impact. The research direction mainly includes starting from the private enterprises in Liaoning Free Trade Zone, studying their development mode and influence, and analyzing the comparative advantages of private enterprises to the economic development of Liaoning under the background of free trade zone. The framework of this paper is divided into four parts. First, it introduces the basic concepts and characteristics of free trade zone and private enterprises, then points out the limitations of the development of Liaoning Free Trade Zone, and then analyzes the promotion of economic growth by private enterprises in Liaoning through case analysis, and then analyzes the promotion role of private enterprises in Liaoning. In summary, this paper focuses on the study of private enterprises in Liaoning Free Trade Zone, discusses their development model and its impact on Liaoning's economic development, and provides a valuable reference for the study of this field.
Government Function Transformation in the Private Enterprise Transformation and Upgrading: Literature Review and Theoretical Examination
Authors: Wang Xuanzhao
Published: February 2024

Private enterprises in China have rapidly risen to become indispensable in creating Chinese miracles since the reform and opening-up. They also face the challenge of transformation and upgrading from high-speed to high-quality growth. In the paper, the paths of private enterprise transformation and upgrading are categorically elucidated through reviewing academic research on government function transformation and the pros and cons of different government industrial policies are analyzed to provide a reference for subsequent research.
Research on the Amplification Effect of Trading Volume on Mispricing in the Chinese A-share Market
Authors: Wang Zhonglong
Published: February 2024

With the continuous growth of the economy, the residents' demand for preserving and appreciating family wealth has gradually become prominent. The stock market has become the primary choice for investors pursuing asset appreciation. Investors expect to achieve higher returns through scientific methods, and factor models, as well as mispricing, have become the focus of attention, aiming to obtain excess returns through market anomalies. However, with technological advances, the complexity of the market is increasing, making it increasingly difficult to find excess returns through pricing models. As trading volume is the most fundamental indicator in the market, containing many effective market insights and capturing investor disagreements, it is necessary to delve into the role of trading volume in the impact of mispricing on expected returns. This research selects all A-share stocks from 2000 to 2022, excluding the Sci-Tech Innovation Board, measuring mispricing through the anomaly in pricing models. Then, by independently double-sorting mispricing and trading volume into 5x5 portfolios, constructing market-weighted investment portfolios, and holding for one month, we observe the predictive ability of mispricing for future returns at different levels of trading volume. The results reveal that in stocks with high trading volume, the predictive ability of mispricing is stronger. Specifically, in stocks with high trading volume, the difference in future returns between the undervalued stock portfolio and the overvalued stock portfolio is greater than the difference in returns in low trading volume stocks. In other words, trading volume plays a moderating role in the impact of mispricing on expected returns, enhancing the predictive ability of mispricing on returns.
The Impact of MLF Collateral Expansion Policy on Total Factor Productivity of Polluting Firms
Authors: Guo Shaofen
Published: February 2024

Since the reform and opening up, China's economy has developed rapidly and has become a global economic powerhouse. However, for a long time, the economic development model has been rough, resource consumption is high, and growth relies heavily on heavy industry, which is not sustainable.In 2018, China's central bank proposed to incorporate green credit into the qualified collateral framework, an initiative that has the dual function of resource allocation and environmental regulation. Considering that polluting enterprises are more susceptible to this policy, the article chooses polluting enterprises as the research object, quasi-natural experiments based on the MLF collateral expansion policy introduced in June 2018, and adopts a double difference model to analyze whether the new policy can enhance the total factor productivity of enterprises. The results of the study show that the MLF collateral expansion policy can significantly enhance the total factor productivity of heavy pollution enterprises. Finally, based on the obtained results, this paper puts forward targeted recommendations.
Love and Protection: Wang Zhaocheng’s Choice and Pursuit
Authors: Yang Tao
Published: February 2024

Wang Zhaocheng was the fifth dean of the National Normal College (now Hunan Normal University in Changsha, Hunan Province, China) during the Republic of China, following Liao Shicheng, Pi Mingju, Xie Fuya and Chen Dongyuan. Unfortunately, he died on his way back from collecting college funds from the provincial government on August 10, 1949. The Kuomintang troops who had agreed to escort him shot him and his companions to death by pretending to be gangsters. Wang Zhaocheng was born into a businessman family. He went to Japan twice to further his education abroad in his youth. He later made his name in history for his patriotism and college-protecting actions, and was posthumously recognized as a martyr. It is Wang Zhaocheng’s personal choice to sacrifice his life for the country and to die for the college, and it is also the embodiment and pursuit of his unity of knowledge and action.
Transforming the Finance Industry in China with ChatGPT"
Authors: Jiang Ziyue
Published: February 2024

This paper reviews how ChatGPT is transforming the finance industry in China. We discuss the fundamental principles of NLP and ChatGPT, and explain the comparative advantages of ChatGPT over traditional NLP models. The paper highlights the applications of ChatGPT in China’s finance industry, such as the applications in customer service, financial forecast and analysis, financial risk management, and financial research. The paper also addresses the challenges and limitations associated with the application of ChatGPT, such as the issues related to real-time database update, fine tuning the model, data leakage and ethical problems. We propose a few potential solutions including establishing relevant laws and regulations, educating financial professionals, and exploring future applications. These recommendations are aimed at facilitating the responsible and efficient integration of ChatGPT within the Chinese finance sector.
Discussion on the Application of Intelligent Technology in Electrical and Mechanical Engineering
Authors: Jin Jie , Yang Xinyan , Lu Changlan
Published: February 2024

With the continuous development of technology, intelligent technology is gradually becoming the focus of promoting social development and has been widely applied in various industries. In electrical and mechanical engineering such as construction, transportation, and industry, intelligent technology has also played a very important role. Due to the continuous development of intelligent technology and electrical and mechanical engineering, it is of great practical significance to deeply explore and analyze the application of intelligent technology in electrical and mechanical engineering. This article first briefly introduces the current development status of intelligent technology, and then focuses on a comprehensive discussion of the application of intelligent technology in electrical and mechanical engineering. I hope that this study can provide some reference and inspiration for relevant workers.
White Space Is the Highest State of Beauty
Authors: Huang Ting
Published: February 2024

The art of leaving white space has a unique artistic aesthetic, which has been highly valued by artists since ancient times, and it can give people unlimited artistic imagination and spatial context through the ethereal spirit generated by the conversion of reality and emptiness. In modern blue and white paintings, with the artistic expression of "abandoning its straightness and taking its curvature", it not only expands the artistic context of two-dimensional plane painting and three-dimensional modelling of blue and white, but also demonstrates the charm and spiritual connotation of modern blue and white paintings, and it also realizes the pursuit of returning to the basics of the contemporary people in terms of materiality and spirituality.
Study on the Fertility Intention of Wenzhou Residents and Its Influencing Factors under the Background of the Three-Child Policy
Authors: Cai Ziyue
Published: February 2024

The continuing decline in fertility and population ageing are major social issues facing the world today. On the one hand, population aging leads to a decrease in the total workforce and a decline in productivity, and with the increase in the proportion of elderly people, the pressure on social security, such as pension insurance and medical resources, will gradually increase. On the other hand, the decline in fertility rate means that the supply of new labor force will be insufficient. Therefore, a large number of countries have implemented various fertility policies to encourage the public to increase the fertility rate, so as to solve the negative impacts of low fertility rate and population aging on social development. This paper stands on the background of the three-child policy and investigates the fertility intention of Wenzhou residents and its influencing factors. Taking Ouhai District of Wenzhou as an example, this paper investigates the fertility situation of Ouhai residents, fertility intention, and the influencing factors of fertility intention from 1980 to 2023, and puts forward the suggestions to promote the fertility intention of residents in Ouhai District. It is expected that this paper can provide reference value for relevant government departments to effectively promote the three-child policy, so that more families are willing to continue to give birth, and effectively solve the problems of population aging and low fertility rate that China is currently facing.