bluuebunny/crossref_metadata_2025 huggingface dataset:
LOGIC OF CONSTITUTIONAL AND LEGAL RESEARCH ON ANTI-CORRUPTION
Authors: Sheverdyaev Stanislav N.
Published: December 2024

This article elaborates and illustrates the theses presented by the author in the scienti c report “Research on the problem of combating corruption in society in the Russian science of constitutional law” at the meeting of the Academic Council of the Faculty of Law of Lomonosov Moscow State University on October 20, 2023. Anticorruption issues are considered as a promising area of research that can intensify discussion of the shortcomings of the legal structure of power relations as a subject of constitutional law. The article contributes to the development of scienti c tools for studying the problems of political (systemic) corruption by means of constitutional and legal knowledge. The author substantiates not only the possibility, but also the inevitability and great potential of studying the problem of corruption in society in the domestic constitutional and legal science.The following topics are revealed: 1) The reason for the emergence of anticorruption research in the Russian science of constitutional law; 2) The main incentives for the development of interdisciplinary anticorruption theory; 3) The concentration of scienti c research in the eld of combating corruption directly within the framework of Russian constitutional and legal science; 4) The structure of anticorruption problems in constitutional and legal science; 5) The importance of anticorruption issues for the development of modern sciences of Russian constitutional law. Conclusions are drawn about the need to support this topic, which is at the same time practically in demand and allows us to develop serious scienti c research in domestic constitutional law in the current conditions.
PERFORMANCE OF OBLIGATIONS STEMMING FROM A CONTRACT ON OIL PROCESSING UNDER RUSSIAN LAW
Authors: Alyakin Dmitry S.
Published: December 2024

The paper examines relations related to the processing of “tolling oil raw materials” into petroleum products (“processing”) and identi es peculiarities of performance of the relevant obligation. This kind of contract, which formalizes oil re ning, is the most common in the oil sector of the fuel and energy complex of Russia. Its prevalence is due to the will of oil owners, among whom vertically integrated companies dominate, to retain ownership of commercial oil and petroleum products obtained as a result of processing. The research aim is to examine the nature of “processing”, including analysing the peculiarities of performing the obligation to re ne oil. It is justi ed that the “processing” contract is a mixed contract that contains elements of a works contract and a contract for the provision of paid services. In the course of performing the oil re ning obligation, the principles of due and good faith performance are implemented. Their implementation is in uenced by the existing legal norms, as well as the technological characteristics of oil re ning that a ect the interaction of parties and terms of agreements. There is a lack of detailed regulation of civil law relations developing in the oil sector of the Russian economy, including “processing”. The development of a standalone federal law could contribute to the streamlining and clari cation of special legal rules that would properly govern the relations of the parties.
The Impact of Social Media Influencers on Consumers' Purchase Intention for Green Products
Authors: Fei Chiaodeng
Published: December 2024

The primary objective of this study is to explore the influencing mechanism of social media influencers on the effectiveness of endorsements. The research examines how social media influencers impact the relationship quality between themselves and their followers, as well as the effect on consumer purchase intention when endorsing green products or brands. Through an online survey (N=200), the study investigates the role of relationship quality between social media influencers and their followers during the endorsement of green products, and how this relationship mediates the connection between green values and purchase intention. The main conclusion of the study is that social media influencers aiming to increase their follower count can effectively enhance consumers' green values during the endorsement of green products or brands, which in turn improves the relationship quality between influencers and their followers, ultimately influencing consumers' purchase intention for the endorsed green products.
Does Green Credit Promote the Operating Performance of Commercial Banks? — Evidence from 21 Commercial Banks in China
Authors: Yan Yiyang
Published: December 2024

With the proposal of carbon neutrality and peak carbon emissions, under the strong support of the government, the theme of green credit has become a focus. Based on panel data of 21 commercial banks of different sizes from 2011 to 2023, this article employs the individual fixed effects model to empirically analyze the impact of green credit on the operating performance of commercial banks. The empirical results show that green credit business has a significant positive effect on the operating performance of commercial banks. State-owned banks, due to their abundant resources and policy support, exhibit a more significant positive effect in the field of green credit. Large-scale banks have more advantages compared to small-scale banks in the field of green credit. This paper suggests that commercial banks should increase the promotion of green credit, state-owned banks should play a leading role, and the abilities of small and medium-sized banks in green credit should be enhanced. At the same time, the government and regulatory authorities should improve the green credit policy system and promote innovation in green financial products and services to promote the sustainable development of commercial banks and the growth of the green financial market.
Power, Responsibility and Reputation of Internet Celebrities: An Ethical Examination from Social Media "Traffic Dividend" to "Collapse" Phenomenon
Authors: Wang Zilong
Published: December 2024

In recent years, the "traffic dividend" of social media has led to the rapid rise of internet celebrities, becoming a significant force in the online ecosystem. However, with the rise of traffic-centered business models, internet celebrities frequently experience "collapse" phenomena - rapidly losing public trust due to misconduct or inappropriate speech. Based on cases from 2024 including the "Three Sheep" counterfeit sales incident, "Kongkong Diary" insulting netizens, "Li Jiaqi" inappropriate price comments, "Northeast Rain Sister" selling counterfeits and assault, and "Juanzi Loves Eating" mocking history, this paper combines communication ethics theory to analyze the misconduct and lack of responsibility among internet celebrities in the process of obtaining traffic dividends. It also explores the power structure and reputation management issues of internet celebrities, aiming to propose ethical standards and responsibility mechanism recommendations for the healthy development of the internet celebrity industry.
Resilience Analysis of Transportation System Based on Complex Network Theory
Authors: Li Li , Liu Ya
Published: December 2024

In order to ensure the important role of the transportation system in economic development, it is particularly important to evaluate the characteristics and resilience of the network. According to the complex network theory, the original mapping method is used to construct the complex network model, and the topological features node degree, average path length, clustering coefficient and intermediate are analyzed. The improved network efficiency and the maximum connectivity sub-graph size were selected as the resilience indicators, and the random attack and deliberate attack were used to simulate, and the changes of the resilience analysis index were calculated and compared, so as to complete the analysis of the resilience of the transportation system. The node degree, clustering coefficient and intermediate were selected as the evaluation indexes of key nodes, and the coefficient of variation method and TOPSIS algorithm were used to identify the key nodes, which were used as the basis for node selection in the simulation. Finally, taking Tianjin Shugang Highway as an example, an empirical analysis is carried out to verify the accuracy and applicability of the method.
Whether words and deeds are consistent or superficial: Will Management Discussions Attract Green Fund Managers?
Authors: Jia Siyuan
Published: December 2024

Based on the text analysis of MD&A intonation of Chinese listed companies in Shanghai and Shenzhen A-share companies from 2008 to 2021, we study the attracting effect of green words in MD&A on the entry of green fund investors. The research finds that the disclosure of green words by management is significantly positively correlated with the entry of green fund investors. It shows that green words can attract green fund investors, and when we divide green words into energy saving and emission reduction, the two kinds of words still have a significant role in attracting green fund investors. Further research shows that when the MD&A of the enterprise is consistent with the action (green invention patent), green fund investors have the strongest investment intention. Otherwise, investors may regard it as a kind of information manipulation and thus be cautious about investment. This study provides new empirical evidence for the study of economic consequences from the perspective of text analysis.
Business management data analysis method based on data mining
Authors: Ouyang Zhengbin , Xu Yaochenxi , Xie Xin
Published: December 2024

In China's social and economic development, the business management as the basic component, not only affects the practical economic development goal, but also decides the main direction of enterprise reform and innovation in the new period. Only the orderly development of business management can guarantee our country's economic development environment become more stable. Understanding the current situation of business administration in China, we can see that although the overall level is getting higher and higher, there are still many problems, especially after entering the era of big data, how to use data mining to achieve data analysis is the main topi of enterprise exploration. On the basis of understanding the current situation of business dministration enterprises in the new economic situation, combined with the enterprise management system architecture and common data analysis methods, this paper mainly studies the application of business administration enterprise management data analysis based on data mining, in order to provide an effective basis for China's social economic reform and development.
The Growth Flywheel of Content Community in B2B Industry: Digital Marketing Strategy and Practice of Lingyishuke
Authors: Weng YiChun
Published: December 2024

As a leading B2B enterprise in China, Lingyishuke has demonstrated excellent practices and strategies in the field of digital marketing. Facing the unique challenges of B2B industry, such as large-scale transactions, long decision-making cycle, high customer acquisition cost and insufficient clue maintenance, Lingyishuke has effectively improved customer conversion rate and brand influence by building a content community marketing system. The core of its strategy lies in the deep integration of the marketing system of "people's goods yard", which maximizes the marketing effect by accurately positioning different people, matching corresponding goods and services, and effectively spreading them in suitable fields. In addition, Lingyishuke also pays attention to the adaptation of content strategies, such as the use of video number matrix and WeChat official account matrix, and the hierarchical operation of private domain traffic to ensure the effective delivery of content and accurate coverage of audiences. Through these strategies, Lingyishuke not only reduced the marketing cost, but also realized the continuous precipitation of private domain traffic, promoted business growth, and the annual revenue exceeded 100 million yuan.
An empirical study on the influence of enterprise financial structure on company value
Authors: Wang Qiyu
Published: December 2024

Based on modern capital structure theory, especially MM theory and pecking order theory, this paper makes an in-depth empirical study on the influence of corporate financial structure on corporate value. Based on the annual report data of 35 listed companies in China in the past five years, this paper analyzes the influence of debt level, ownership structure, company size, profitability and growth on company value by using multiple linear regression model. It is found that there is a significant nonlinear relationship between debt level and company value. Moderate debt financing can enhance company value, but excessive debt level will reduce company value. The concentration of equity has a positive impact on the company value, which shows that the concentration of equity is helpful to improve the efficiency of corporate governance and the speed of decision-making. In addition, company size, profitability and growth also have a significant positive impact on company value. The conclusion of this paper provides empirical support and decision-making basis for enterprises to optimize financial structure and enhance corporate value.
Unveiling the Impact of China’s Carbon Trading Pilot Policy on Corporate Green Innovation: A Time-Varying Difference-in-Differences Analysis
Authors: Che Boyu
Published: December 2024

This study examines the impact of China's carbon trading pilot policy on corporate green innovation. We use a time-varying difference-in-differences approach to consider the possible staggered initiation of carbon trading pilots. We find that carbon trading pilot policy enhances corporate green innovation capabilities through industrial upgrading, expanded innovation investment, and increased foreign direct investment. In addition, state-owned enterprises exhibit a more significant enhancement in green innovation capabilities owing to their unique characteristics and preferential policy advantages. Overall, the industrial, technological, and foreign investment mechanisms constitute the bridges through which carbon trading pilot policy yield the Porter effect.
The Policy Effect of Digital Economy Strategy on the Development of Enterprise Intelligent Manufacturing: Quasi Natural Experiment Based on National Big Data Comprehensive Pilot Zones
Authors: Liu Yijing
Published: December 2024

In the background of digital change, intelligent manufacturing is the focus of enterprises to realize the deep integration of high-quality transformation and digital economy strategy. However, the policy function mechanism of big data business model construction on the development of enterprise intelligent manufacturing is still an unclear issue. This paper takes the establishment of the national big data comprehensive pilot zone as the quasi-natural experiment, based on the sample data of China's A-share listed companies from 2010 to 2020, and uses the multi-stage  method to test the policy effect and mechanism of digital economy strategy on the development of enterprise intelligent manufacturing. The study found that the establishment of big data comprehensive pilot zone has a significant positive role in promoting the development of intelligent manufacturing of enterprises, indicating that the digital economy strategy can promote the development of intelligent manufacturing of enterprises, and this research conclusion is still established after a number of robustness tests. Heheterogeneity analysis shows that the digital economy strategy significantly promotes the development of intelligent manufacturing in enterprises with high level of intellectual property protection where enterprises are located. The research conclusion helps to further understand the policy effect of digital economy strategy and gather new momentum for the development of intelligent manufacturing of enterprises.
The Impact of Group Identity on Live Broadcast Viewers' Continuous Viewing Intention
Authors: Yang Szu-Chi , Tu Chia-Yu , Yang Suechin
Published: December 2024

This study explores the impact of group identity on the continued viewing intentions of live stream viewers, aiming to enhance the business value of live streaming through a strengthened sense of identification between streamers and their audiences. Employing regression analysis, the findings reveal a significant positive relationship between group identity and continued viewing intention. Specifically, when viewers feel a stronger sense of belonging to their group, they are more inclined to participate in live streaming activities over time and exhibit greater loyalty to both the streamer and the community. These results underscore the effectiveness of reinforcing group identity in increasing audience engagement and loyalty, thereby enhancing the economic benefits of live streaming. Future research should investigate how various types of live content affect group identity and continued viewing intentions, offering more precise recommendations for practical implementation.
The analysis of the advantages of a businessman to use capital for business operations rather than consumption
Authors: Ma Xinchen
Published: December 2024

Whether it is more beneficial for business people to consume or to create wealth through business operations is a question worth discussing. This paper argues that it’s more useful by creating wealth. First, taxes paid by the rich can redistribute wealth and narrow the gap between the rich and the poor. Second, successful business people contribute to employment rates and increase the incomes of the poor while earning money. Third, the pursuit of profit by business people is conducive to enhancing labour productivity, promoting technological progress, and thus improving productivity. Besides, the profit-rising process of successful business people can bring many other benefits. However, tax evasion, family-owned business models, and labour exploitation have prevented the benefits of wealth creation from being maximized. This paper puts forward some corresponding suggestions.
Research on the shared mental model of top management team about the formation motivation, the structural characteristics and the impact mechanism of enterprise performance:a longitudinal case study of the life cycle
Authors: Xiong Bin
Published: December 2024

From the perspective of the team life cycle, the Top Management Team (TMT) of Enterprise F was selected as the focal point of research. Utilizing a longitudinal single-case study approach, this study dynamically correlated the formation drivers, structural attributes, and corporate performance associated with the shared mental model of the enterprise TMT, elucidating the interdependencies among these elements. The research indicated that during the formation,oscillation, standardization, and executing stages of the TMT life cycle, the levels of team cohesion, communication efficacy, and cognitive conflict. It is these dynamic alterations that propel the evolution and advancement of the TMT's shared mental model. Concurrently, the TMT's shared mental model exhibits varying structural attributes at different stages of the lifecycle. Moreover, the shared mental model exerts an influence on corporate performance by modulating the behavioral integration of the TMT. The case clearly reveals the formation motivation, the structural characteristics and the Impact mechanism of enterprise Performance about the TMT shared mental model based on the life cycle.
X-Junior Hyper Banks: A new solution to the difficulty of charging
Authors: Xu Junyao , Zhou Hela , Shan Hongjie , Yao Bochen
Published: December 2024

The power bank has become an important tool in people's daily life, but the existing power bank still has some defects. Therefore, the existing power bank must be improved to better meet people's needs. To adequately solve this problem, this paper proposes a new solution, X-Junior Hyper Banks. This scheme not only has strong practical value but also holds broad commercial prospects in the future. This study conducts an in-depth analysis of the operational model and commercial applications of X-Junior Super Bank, providing a reference for improving the use of existing mobile banking services.
Analysis of Netease's Profitability under the Background of Technological Innovation and Transformation
Authors: Du Meng
Published: December 2024

With the continuous improvement and rapid development of Internet technology, its influence has penetrated into all walks of life, profoundly changing the traditional trading mode and business strategy of enterprises. In China, the business scope of Internet companies covers a wide range of fields such as business transactions, information acquisition, communication, online entertainment and security services. Among them, Netease takes its online entertainment business as the core, and at the same time maintains a leading position in the internet application development and service provision. As a leader in China's Internet industry, Netease has achieved stable and sustained profits by virtue of its core competitiveness in a highly competitive market environment. In-depth discussion of Netease's profitability will not only help to reveal the business strategy and management mechanism behind its success, but also provide valuable reference for the entire Internet industry.
The Dual Nature of Successful Business Activities: A Critical Analysis Based on Utilitarianism and Altruism
Authors: Jin Yulin
Published: December 2024

Contemporary economic development research shows that the activities of successful business people have both positive effects on individuals and society, such as creating jobs, promoting economic growth and engaging in philanthropy, and adverse effects, such as moral dilemmas and excessive consumption of resources. This paper uses Bentham's concepts of utilitarianism and altruism to analyze this phenomenon. Utilitarianism emphasizes profit maximization and believes that business people tend to give priority to their interests. Altruism, on the other hand, puts the welfare of others first. This paper points out that although successful entrepreneurs may engage in seemingly altruistic behaviours, there are often more self-interested motives behind these behaviours. Business people may benefit third parties through activities such as education, employment, and environmental protection. Still, the ultimate principle of these actions is usually to maximize personal or corporate interests rather than purely social welfare. Thus, the view that businesspeople will put society first when using resources may overlook the contradiction between individual gain and unintended but positive effects on others.
Factors affecting the optimal global population
Authors: Li Yuxuan
Published: December 2024

Against the backdrop of global population growth, this article explores the relevant issues of the optimal global population based on the analytical frameworks of average utilitarianism and total utilitarianism. This article analyzes the factors that affect the optimal population by combining specific data, events, processes, and methods. This includes the relationship between population growth and economic growth, social stability, and the impact of social norms, institutions, and policies on population policies. It is difficult to determine a globally recognized optimal population size under the influence of multiple factors. However, population stability can be achieved through rational use of resources, technological exploration, and inclusive economic growth. To achieve population stability, it is necessary to strengthen resource management, technological innovation, and international cooperation while respecting individual rights and avoiding the use of coercive policies.
Successful Business people May benefit others
Authors: Liu Fangyu
Published: December 2024

With the widening gap between the rich and the poor, more successful business people have gained huge wealth. When people are shocked by their great wealth, they often wonder whether they contribute enough to society. In order to analyze this problem, this paper first analyzes several cases and expounds on the business mechanism behind the cases based on these cases. After analysis, the paper concludes that successful business people's actions, whether they make money or spend money, are not always beneficial to others. However, sometimes, the behavior of successful business people can be helpful to others, whether it is spending money or making money. Even if sometimes it is unintentional.
Research on the Influence of the “New Income Standards” on the Quality of Accounting Information —— Empirical Analysis Based on Continuous Difference-in-differences Method
Authors: Tu Jiaxin
Published: December 2024

As one of the six elements of accounting, income is an important factor affecting the decision-making of stakeholders, and the implementation effect of the “new income standards” has become the focus of scholars’ attention. This paper empirically tests the relationship between the “new income standards” and the quality of accounting information by taking the listed companies in Shanghai and Shenzhen A-shares in 2012-2022 as samples. The results show that the “new income standards” can significantly and positively affect the quality of accounting information of enterprises. At the same time, the degree of corporate financing constraints plays a regulatory role between the “new income standards” and the quality of accounting information. In the samples with different property rights and whether they are high-tech enterprises, the “new income standards” have different effects on the quality of accounting information. In this paper, the “new income standards” and the quality of accounting information are brought into the same analytical framework, which expands the existing research and puts forward corresponding suggestions and prospects.
Research on the Impact of Successful Entrepreneurs on Social Equity and Efficiency: Based on the Discussion of Consumption and Wealth Creation Processes
Authors: Yang Ruitong
Published: December 2024

In recent years, the economic downturn and the impact of the COVID-19 pandemic have widened social inequality, deepened government debt, and caused unrest, which is not conducive to the balance between social equity and efficiency and is not conducive to society's long-term stability. Successful businessmen are often considered essential in driving technological innovation and stimulating economic and social development. This paper delves into whether successful businessmen in the consumption and wealth creation process can contribute to economic recovery, restore market confidence, promote technological innovation, and stimulate employment and economic growth. The analysis shows that both the entrepreneurial activities and consumption of successful entrepreneurs can benefit society, and society should recognize the achievements of successful entrepreneurs and not demonize money. Finally, this paper also provides policy recommendations for the government to report on the cases of successful entrepreneurs, encourage businessmen to invest, and adopt measures for equitable development.
The Role of Virtual Influencers in Brand Image Management: A Case Study of the Fashion Industry
Authors: Si Yunyan
Published: December 2024

This paper explores the increasingly significant role of virtual influencers in brand image management, particularly within the fashion industry. Virtual influencers, crafted using artificial intelligence and computer-generated imagery, provide brands with innovative methods for engagement and promotion. Through an in-depth analysis of the virtual influencer Lil Miquela, the study examines the impact on brand visibility, consumer interaction, and overall market performance. The paper discusses the benefits of virtual influencers, such as maintaining consistent branding and reducing costs, while also addressing challenges like authenticity and ethical concerns. The study concludes by proposing future research directions, including the potential of augmented reality technologies and the need for ethical standards in the use of virtual influencers. This comprehensive analysis underscores the transformative potential of virtual influencers in reshaping modern digital marketing strategies.
Influence Pathways and Impacts of Different Types of Central Bank Digital Currencies on Financial Stability
Authors: Li Yue
Published: December 2024

Risks of global economic downturn and impacts of post-pandemic impacts have led   effectiveness of continuous loose monetary policies by various countries to be diminishing. In response to the potential financial instability arising from long-term negative real interest rates and the inefficiency of monetary policy, countries have accelerated the research and implementation of central bank digital currencies (CBDCs). This paper analyzes the practices of different countries, focusing on retail and wholesale CBDC separately. It examines the distinct pathways and impacts of these two types of CBDC have on commercial banks.
Research on gender equality in sports events
Authors: Fan Zhixing
Published: December 2024

The Chinese women's national football team has achieved remarkable achievements since its first participation in the Asian Cup in 1986, including seven consecutive championships, which have positively enhanced the country's self-confidence and welcomed the 2008 Beijing Olympic Games. However, these achievements stand in stark contrast to the high level of human trafficking in Chinese society, where the majority of victims are women and children, highlighting the contradiction between the honour that women receive in sports and the discrimination they suffer in society. This paper explores the dual role of sport as a symbol of women's independence and social identity, the symbolic significance of sport as a cultural phenomenon, and how sport reflects and reinforces social hierarchy and class differences. At the same time, this paper points out the role of sporting events in power relations and how sports can be used to create and maintain a false class consciousness of social elites. Finally, the article highlights the importance of feminism in sports, calling on women to strive for equal participation in sports and continue to fight for gender equality and their rights in the broader social context.
Reach the world and benefit the world at the same time -- based on the business people's trickle-down theory
Authors: Li Keyan
Published: December 2024

This paper uses economic models and trickle-down theory to show that successful business people benefit others when they make and spend money. It is manifested in four aspects: 1. Businessmen promote material production and the economic cycle. On the one hand, business people provide jobs for workers to obtain labor remuneration; on the other hand, they can produce goods and services that consumers need so that employees can use their wages to buy necessities to meet their needs in life. 2. Tax paid by business people is redistributed to low-income groups through transfer payments and investment in infrastructure construction, which is conducive to improving social welfare and economic growth. 3. Businessmen generate positive externalities by investing in technological innovation to stimulate progress in various fields. 4. Some wealthy people also realize personal value by giving to help others financially. In other words, successful businesspeople benefit others when they make and spend money. It is important to acknowledge that while successful business people help others, there are potential downsides, such as market forces, tax evasion, and consumption of bad goods. Therefore, it is necessary to establish a well-regulated and fair tax system that applies the "nudge" theory to encourage socially responsible behavior by successful businessmen to maximize their contribution to society while reducing potential harm.
Successful businessmen are more than "self-interested" - case studies and theoretical studies based on four dimensions
Authors: Zhou Xinyi
Published: December 2024

This paper explores how successful business people consume and make money through case studies of four dimensions, specifically: 1. Making money does not benefit others, but spending cash benefits others; Making money is good for others, but spending money is bad for others; 3. Facilitate the creation and expenditure of funds by social pairs; 4. Successful business people make and spend money in situations where they do not benefit others. This paper concludes that successful business people can greatly benefit others through the way they make and spend their money, specifically by investing in philanthropy, investing in new businesses, and investing in sustainable development. The behavioral reason behind it is the interweaving and promotion of altruism and egoism. However, the actual impact depends on the interaction between individuals, businesses, and the social environment because it is necessary to formulate reasonable incentive policies and social norms so that there is a positive interaction and cycle between successful business people and society and increase the social benefits that can be realized.
Research on the Influence of US Dollar Interest Rate on Japanese Exchange Rate
Authors: Zheng Ziyi
Published: December 2024

The volatility of the US dollar interest rate in recent years has had a significant impact on the Japanese exchange rate's trend. This paper first examines relevant literature regarding the US dollar interest rate and Japan's exchange rate. It then builds a vector autoregressive model to discuss how the US dollar interest rate affects Japan's exchange rate. Finally, it offers some recommendations and countermeasures to create a stable exchange rate system, prevent sharp exchange rate increases, encourage businesses to adopt a "going out" strategy, support the growth of foreign direct investment, promote the advancement of industrial structure to a higher level, and improve the competitiveness of export goods.
Research on the Influence of Digital Transformation on the High-quality Development of Enterprises
Authors: Zeng Yaonan
Published: December 2024

In recent years, under the background of mass entrepreneurship and innovation, China has vigorously promoted the digital transformation of enterprises. Taking the listed companies in Shanghai and Shenzhen A-shares in 2012-2022 as samples, this paper empirically examines the relationship between digital transformation and the high-quality development of enterprises. The results show that the digital transformation of enterprises can significantly and positively affect the high-quality development of enterprises. At the same time, the degree of internal control and financing constraints of enterprises plays a moderating role in digital transformation and high-quality development of enterprises. In the samples with different equity rights and whether they are high-tech enterprises, the digital transformation of enterprises has different effects on the high-quality development of enterprises. This paper puts digital transformation and high-quality development of enterprises into the same analytical framework, expands the existing research, and puts forward corresponding suggestions and prospects.
The impact of fiscal education expenditure level on urban-rural income gap
Authors: Xu Xiaomeng
Published: December 2024

Social equity has always been a focus of social concern, and fiscal education expenditure can have an impact on social equity. The urban-rural income gap, as an important indicator for testing the rationality of resource allocation, reflects the current situation of social equity well. It is necessary to study the impact mechanism of fiscal education expenditure on the urban-rural income gap. This article selects provincial panel data from 2010 to 2022 and processes the data using STATA16.0 software to explore the impact of fiscal education expenditure on urban-rural income inequality. The results indicate that an increase in government education expenditure will lead to a narrowing of the urban-rural income gap. The robustness test also significantly supports the above conclusion, and this effect will exhibit heterogeneity depending on the region.
The Impact of Local Financial Pressure on Urban Green Innovation Level
Authors: Chen Zihang
Published: December 2024

Green innovation is an important component of accelerating China's strategic task of building an innovative country, and local finance plays a pillar role in it. This article uses panel data from various cities in China from 2008 to 2019 from the Guotai An database and CNRDS database to explore the impact of local government fiscal pressure on the level of green innovation in cities. The results indicate that local government financial pressure has a restraining effect on the level of urban green innovation, and further horizontal competition between local governments will exacerbate this restraining effect. Meanwhile, the impact of local fiscal pressure on urban green innovation level is heterogeneous. In prefecture level cities and cities with lower innovation preferences, local government fiscal pressure significantly suppresses urban green innovation level, while in sub provincial cities and cities with higher innovation preferences, this impact is not significant. Therefore, from the perspective of the reform of the fiscal transmission system between the central government, local governments, and enterprises, insights are provided to promote the level of urban green innovation.
Can Green Digital Synergy Improve the Carbon Emission Performance in the Central and Western Regions?
Authors: Xu Jia
Published: December 2024

Based on the data of 282 prefecture-level cities from 2006 to 2021, this paper deeply analyzes the comprehensive impact of low-carbon cities and the dual pilot policy of the “Broadband China” strategy on regional carbon emission effect by the method of gradual difference-in-differences. It is found that green digital policy synergy can significantly promote the quality and efficiency of carbon emissions without sacrificing economic development, and this policy synergy will affect the effect of city carbon emission reduction through structural upgrading and technological progress, but the structural upgrading effect of reducing carbon emission intensity has not yet appeared. Based on the background of “dual transformation and coordination”, this paper analyzes the synergistic effect of the dual pilot policies on carbon emissions and economic efficiency, which provides insights for cities to achieve a win-win situation of emission reduction targets and economic growt.
The impact of digital transformation on enterprise inventory management efficiency
Authors: Zhou Zinan
Published: December 2024

Using data from all non-ST A-share listed companies from 2007 to 2023, this study constructs a digital transformation index via text analysis and examines its impact on inventory management efficiency through regression analysis. It measures efficiency by inventory levels and turnover days, finding that digital transformation enhances this efficiency. Heterogeneity analysis reveals that customer concentration significantly amplifies the benefits of digital transformation on inventory management. The study identifies three key mechanisms: improved information transparency, increased human capital investment, and innovation, through which digital transformation boosts efficiency. The findings offer valuable insights for leveraging digital transformation to optimize inventory management and foster high-quality enterprise development.
Audit Quality and Financial Reporting Quality: Evidence from China
Authors: Zhong Yu
Published: December 2024

The implementation of effective auditing procedures facilitates the production of superior financial reports. This study examines the impact of high-quality audits on the quality of financial reports, employing data from public sources and Chinese company databases during the period from 2000 to 2022. The implementation of effective auditing procedures facilitates the production of superior financial reports, particularly when such information is utilized in the business decision-making. The quality of audits is a significant determinant of the reliability of financial reporting. When auditors and clients have differing perspectives, it can have adverse implications for the financial stability of the company. Audit quality is particularly salient for smaller firms. The findings of this study indicate that the integration of robust internal controls and comprehensive audits can enhance the quality of financial reporting. This study elucidates the impact of audits on the broader economic landscape and underscores the vital role of auditing in ensuring the integrity of financial reporting. The insights derived from this study can inform the practices of accounting firms and regulatory bodies. However, further research is recommended to gain a more nuanced understanding.
Survey Report on the Market Trend of Chinese Rap Industry from 2013 to 2024 and the Opportunities and Challenges Faced by Fashion Brand Culture in Today's Development
Authors: Liu Zihan
Published: December 2024

In recent years, modern rap music and streetwear brands have significantly influenced global fashion trends and the apparel market. Rap, a dominant genre in contemporary music, has become a cultural force that shapes youth identity, attitudes, and style preferences. Artists often collaborate with or endorse streetwear brands, merging music with fashion in a way that resonates deeply with fans. Simultaneously, streetwear has transitioned from niche subcultures to mainstream fashion, driven by its association with rap culture, exclusivity, and social media exposure. This synergy between rap music and streetwear brands has made both more popular and commercially successful, creating a powerful and enduring influence on modern fashion.
Impact of Enterprise Digital Investment on Its Performance
Authors: Sun Jiahui
Published: December 2024

Taking all A-share listed enterprises in Shanghai and Shenzhen stock markets from 2017 to 2022 as research samples, this paper studies the impact of enterprise digital investment on its performance, and analyzes the mediating effect of internal control in it. The results show that an enterprise’s digital investment significantly improves its performance, and internal control plays a partial mediating effect in this process. In addition, this paper conducts a classified study on state-owned and non-state-owned enterprises. According to the results, the positive impact of digital investment on the performance of non-state-owned enterprises is more significant, while such an effect is relatively weak in state-owned enterprises. The research result provides theoretical support for enterprises to optimize resource allocation and promote management efficiency during the digital transformation, and gives suggestions for policy makers.
Research on Performance Appraisal System of Sales Staff in X Company
Authors: Qi Sijin
Published: December 2024

In the era of knowledge economy, talent is the core of enterprises to gain competitive advantage, and performance management is the core of human resource management. How to improve the quality of human resources in enterprises, the most critical link is effective performance appraisal. This paper takes the performance appraisal of sales staff in X company as the research theme, analyzes the present situation and problems of performance appraisal of sales staff in X company through interviews and literature analysis, and puts forward some suggestions from the perspectives of performance appraisal index formulation, performance appraisal implementation process and performance appraisal result feedback by using professional theoretical knowledge combined with the actual situation of the enterprise, aiming at designing a reasonable and efficient performance appraisal system for sales staff in X company, and also hoping to provide some reference value for related enterprises.
How short videos promote cultural consumption: A Virtual Ethnography Study on the Internet Fans Groups of Anime "Guzi"
Authors: Xu Aiqi
Published: December 2024

As the fan groups of anime have grown up with the coming of the digital era, it is obvious that short videos promote cultural consumption among folks. This paper revealed that the sub-culture of anime helped us to focus on the development of fan groups, as the fans disseminate their viewpoints through social media platforms. This paper, concentrated on the behavior among the fan groups of the anime culture, while it exhibited some details about the Japanese folk culture by consuming "Guzi". In terms of methodology, virtual ethnography inspired this paper participatory observation and in-depth interviews are all that affected much on the empirical study. As the paper has addressed in the content, the study on the subculture of anime or otaku would help us to gain a wider perspective on the communities of fan groups.
Condorcet Theory: Exploration of Tie-breaking vote
Authors: Yao He
Published: December 2024

Voting has played a crucial role in modern society, as it empowers individuals to voice their opinions and ensures representative and fair decision-making.  However, no current voting algorithm can claim to be completely fair. In preferential voting systems, the Worst Defeat and Ranked Pair methods are often used to determine election outcomes.  Due to fundamental differences in their principles, both algorithms exhibit distinct strengths and weaknesses, particularly regarding the weighting of tie-breaking votes.  This paper delves into the specific cases of Worst Defeat and Ranked Pair in tie-breaking scenarios, offering an integrated analysis and proof of related issues. Furthermore, it identifies the most suitable contexts for each algorithm, aiming to provide general recommendations for the usage of voting algorithms across various situations.
Study on the Influence of Green Credit on the Optimization of Industrial Structure ——Empirical Analysis Based on the Pearl River Delta region
Authors: Luo Xiyuan
Published: December 2024

Green credit will have a significant impact on the optimization of the industrial structure under the "double carbon" target. This paper first describes the literature review on green credit and industrial structure optimization, then it presents the field's current state of development, employs the two-way fixed effect model to test the relationship between the two empirically, and performs heterogeneity analysis and a robustness test on the model. This paper concludes by offering some countermeasures and recommendations to strengthen the promotion of green credit to industrial structure optimization, advance industrial structure optimization in the Pearl River Delta region through industrial policy guidance, and employ other strategies.
Investigation of the factors influencing residents' willingness to pay for knowledge——Take Nanchang city as an example
Authors: Yuan Yimin
Published: December 2024

In the era of information explosion, people's own literacy in recognizing knowledge and the speed of searching for knowledge are seriously unequal to the speed of information turnover, which leads to the formation of knowledge anxiety. In this context, a mode of knowledge dissemination centered on the value of content and willingness to pay has emerged, i.e. knowledge payment. So, does knowledge anxiety have an impact on knowledge payment, what kind of attitude do modern people hold towards knowledge payment, what are the key factors that can influence consumers' satisfaction and willingness to pay for knowledge, and what is the target group of knowledge payment? Therefore, this paper takes the residents of Nanchang City as the survey object, and launches a market survey on knowledge payment.