bluuebunny/crossref_metadata_2025 huggingface dataset:
How important are artificial reefs to the tourism industry? A review of the literature
Authors: Ramos Jorge
Published: August 2024

The main objective of the present study is to review the published scientific literature related to recreational or tourist activities and artificial reefs (AR). The paper covers different geographical contexts and determines the relevance of AR tourism. The content analysis methodology is in two parts: a protocol for reviewing the literature containing the words “artificial reef(s)” and “tourism” published in four different science portals, and a systematic review of the study objectives in the eligible literature. The results highlight the evolution of and trends in scientific production in the field of AR tourism from 1991 to 2020. While the number of AR papers generally has been increasing in the last decade, there are still few papers covering AR tourism. The results show which countries produce more literature related to AR tourism, the analytical methods used, the focus, the impact factor of the top ten countries, the areas/categories of knowledge covered, and the main tourism journals where papers are published. This literature analysis intends to make a connection between artificial reefs and potential interest aroused in the tourism industry.
Transformational Experiences. The Role of Immersive Arts and Media in Individual and Societal Change
Authors: Cavaletti Federica , Heimann Katrin
Published: August 2024

We live in times of humanitarian and environmental crises. The effects of climate change add to the economic, physical, and mental suffering caused by social discrimination, in the form of gender, class, and race inequalities.
Encounters with and creation of arts have been suggested as a potential remedy, allowing to stay with the trouble rather than running from it, and imagining a different future rather than manifesting the past. But what are the concrete chances that all this really happens?
Similar questions can be raised in relation to immersive media. The latter have been claimed to possess an unprecedented prosocial potential. However, what are the appropriate strategies to ensure that such potential is actually expressed?
For this issue of AN-ICON. Studies in Environmental Images, we selected diverse contributions investigating the role of the arts and media in rethinking (and acting upon) societal and environmental problems, focussing on immersive experiences in particular.
Digital Preservation, Inheritance, and Innovative Development of Intangible Cultural Heritage from the Perspective of Metaverse
Authors: Yu Bing , Sun Jing , Wang Zhaoxing , Jin Sanfeng , Bai Panpan
Published: August 2024

With the rapid change of meta-universe technology, the digital inheritance of intangible cultural heritage ( ICH ) shows unprecedented broad prospects, and injects new vitality into the inheritance and development of ICH. Aiming at the multiple challenges in the process of digital inheritance of ICH, this paper explores in depth the specific application of meta-universe technology in ICH, and proposes a series of innovative strategies such as the digital inheritance of visual language, the construction of immersive experience, the protection of free creation and copyright, and the construction of panoramic interactive venues. These strategies provide a new perspective and practical methodology for the digital inheritance of intangible heritage, and at the same time make a positive contribution to the promotion of the continuous prosperity and innovation of intangible heritage culture. This paper is committed to providing solid theoretical support and practical guidance for the protection, inheritance and innovation of ICH, so as to help ICH culture to be revitalized in the digital era.
The Awakening and Challenges of Women's Rights: A Comparative Study under the Influence of the American Revolution and the French Revolution
Authors: Liu Yufei
Published: August 2024

Both the American Revolution and the French Revolution saw the emergence of women's rights in the modern West to a certain extent. Although both the French Revolution and the American Revolution were characterised by the struggle for women's rights, there were notable differences in the specific ways, times, and challenges they faced. This paper compares the emancipatory effects of the two revolutions on women and the independent links between women's emancipation in the local social and political contexts. It reveals that women's emancipation in the modern West was influenced by the unique internal structure of each country's society at the time. It is revealed that during the French Revolution, women's struggle for rights was more centred on the domestic and social level than on direct participation in the political decision-making process due to the development of capitalism in France. Conversely, women in the American Revolution were more concerned with political, legal, and social issues. This essay will examine the chronology of the pre-revolutionary, revolutionary, and post-revolutionary periods, with a focus on the differing national and revolutionary contexts of the two countries, the varying status of women, and the divergent approaches to the fight for women's rights.
A Review of Research on Foreign Language Enjoyment in Second Language Learning
Authors: Shi Lanyu
Published: August 2024

Positive psychology (pp) is a branch of human psychology that specialises in the study of methods to evoke positive psychological dispositions in people. It advocates a focus on mental health and emotional experience, and on the well-being of people's lives. Pp was introduced to the field of second language acquisition around 2012. The past decade has seen a surge in research and discussion surrounding the emotions experienced by English language learners. Two of the most prominent emotions are foreign language anxiety and foreign language enjoyment (FLE). This study employs a literature analysis to investigate the influence of FLE on second language acquisition. The findings indicate that the degree of FLE experienced by different research subjects varies and that these emotions are correlated with foreign language anxiety. Finally, this study demonstrates How positive emotions affect the acquisition of foreign language proficiency and performance. The primary focus of the study is the influence of FLE on students' SLA abilities. This is a significant area of research that offers valuable insights for educators seeking to create positive learning environments in the English classroom.
Research on the Spread of Memes and the Positive Mental Health of Adolescents in the Internet Environment
Authors: Tang Ziyi
Published: August 2024

With the proliferation of social media and Internet culture, playing memes has emerged as a primary mode of communication among teenagers, demonstrating their ability to interpret text and recreate language. Teenagers transform and use Internet memes in the rapid development of the Internet, constantly carry out innovative transformation and creative development in the development of Internet culture, draw inspiration from learned idioms and allusions and daily life practice, adapt, add, innovate, and form new forms of expression, so as to provide themselves with entertainment and the operation of mental thinking. This new activity promotes positive mental health and aids in the holistic development of teenagers. The purpose of this paper is to explore the influence of playing memes on adolescents' positive mental health in the Internet environment, using a literature review and case analysis. The study found that moderate participation in meme-playing activities under the correct guidance can enhance the sense of group belonging and social interaction among adolescents, thereby promoting their mental health development.
Creating Real Situations, Developing Thinking Tools Design and Implementation of the Interdisciplinary Project Autumn Museum for Lower Grades of Primary School
Authors: Zhou Jin
Published: August 2024

Childrens expressive abilities need to be gradually built. In the lower grades of primary school, real situational tasks should be used as the teaching environment, students task inquiry activities as the main line of learning, and language interaction between teachers and students as the teaching technique. The ultimate goal is to enhance individual language experience centered on students pragmatic abilities. By using situational tasks as the main line, continuously providing students with tools for expression, and achieving the learning objective of childrens creative expression through a structured language construction process. This paper develops and designs an expressive literacy course based on the first semester Chinese textbook for first graders.
Physical and Mental Development of College Students in the Digital Age
Authors: Wang Yiming
Published: August 2024

In the context of the digital age, the internet has essentially become a part of college students lives. Through a comprehensive review, this study systematically summarizes the psychological issues such as anxiety, depression, and feelings of loneliness, as well as physical health problems like neck and back pain, caused by digital technology among college students. It also proposes several positive measures generated by digital technology, such as virtual tourism, online yoga, and digital mindfulness interventions, to enhance college students digital well-being and promote their physical and mental health development. Future research needs to further adopt human-centered, longitudinal, and follow-up research methods to explore the bidirectional impacts of the internet and clarify measures to balance the advantages and disadvantages of digital technology.
Segmentarity in W.H. Auden's The Unknown Citizen
Authors: Zhang Yijie
Published: August 2024

Wystan Hugh Auden, an Anglo-American poet, was regarded as one of the greatest writers of the 20th century. His diverse and influential body of work spans various genres and themes, reflecting the complexities and nuances of modern life. Among his notable contributions is the satirical poem The Unknown Citizen, which poignantly critiques the reduction of individuals to mere numbers and data under the pervasive surveillance of authorities. This poem serves as a profound commentary on the dehumanizing effects of bureaucratic systems and the loss of individual identity in the face of societal conformity. In this essay, we will delve deeper into the themes presented in Audens The Unknown Citizen by employing the theoretical frameworks of Gilles Deleuze and Flix Guattari, particularly their conceptions of segmentarity, lines of flight, and related ideas as elaborated in their co-authored work A Thousand Plateaus: Capitalism and Schizophrenia. Through this lens, we aim to explore how individuals are systematically segmented and monitored in modern society. We will analyze the mechanisms through which societal structures impose rigid segmentarity on individuals, effectively stripping them of their unique identities. Furthermore, we will investigate the potential for individuals to break free from these constraints, utilizing lines of flight to escape rigid societal structures and reclaim their self-identities. This interdisciplinary approach will provide a nuanced understanding of the interplay between societal control and personal autonomy in contemporary contexts.
Property Rights and Regulatory Rules of Blockchain Native Digital Assets NFT Digital Collections: Starting from the First Case of "Pang Hu Receives Vaccination"
Authors: Yu Xiaoyu , Mao Yihuan
Published: August 2024

With the application of blockchain technology, blockchain native digital assets represented by NFT have emerged. However, contrasting with its broad development prospects, Chinese law does not directly specify the property attributes and transaction nature of NFTs, and judicial practices are not unified. The judgment of the first case of "Pang Hu Receives Vaccination" NFT in 2022 sparked discussions on a series of legal issues related to NFT works. Legal uncertainty has become the greatest obstacle in the NFT trading market. The uniqueness and exclusive control features of NFTs align with property rights attributes. Therefore, existing blockchain native digital assets NFTs should be attributed to property objects, clarifying the regulatory rights under the trading of NFT digital collections, promoting the construction of a healthy market for blockchain native digital assets, and addressing subsequent issues such as bankruptcy and trust.
The Impact of Functional Load on the English Pronunciation Instruction
Authors: Li Linjie
Published: August 2024

In China, the English pronunciation instruction is increasingly emphasized and plays a more and more significant role. Almost all students desire authentic and native-like English pronunciation, close to the level of native speakers, or want to be able to communicate freely with foreigners in English. However, due to environmental constraints, students have limited classroom time yet expect effective learning outcomes. Hence, the concept of Functional Load can be leveraged in English teaching to achieve more efficient results. Functional load in English phonetic teaching emphasizes prioritizing phonemes that distinguish a large number of words in the language. A focus on phonemes with a high functional load can significantly enhance the effectiveness of pronunciation instruction. This approach enables learners to rapidly acquire the phonemes that are most critical to communication, thereby improving their overall speaking ability and reducing potential misunderstandings. Through the employment of quantitative research method, comparative analysis and literature method, this paper focuses on analyzing the impact of functional load on the teaching of English phonetics, so as to provide suggestions and methods for improving the teaching of English pronunciation. In essence, functional load can serve to inform educators of the phonemic distinctions that are of paramount importance for learners to master at an early stage, ensuring that teaching efforts are both highly effective and directly impactful on learners communication skills.
YOLOWomen's Stories from a Female Director's Perspective
Authors: Qiao Yuhan
Published: August 2024

Taking the film Yolo as the research object, this paper explores gender issues through the lens of female-directed cinema. Female directors distinguish themselves from their male counterparts through distinct approaches to character portrayal and narrative perspective. They emphasize intricate emotional depiction and deep exploration of characters' inner worlds, challenging traditional gender stereotypes by illustrating women's internal struggles and growth amidst societal expectations. Moreover, female directors innovate in visual expression and narrative structure, employing softer tones, non-linear storytelling, and unique perspectives to enhance the audience's understanding of the characters' emotional and psychological development. Through such techniques, they expand the discourse on gender issues and offer new narratives that resonate with authentic female experiences. Yolo, directed by a woman, exemplifies these themes by vividly depicting female characters' personalities and emotional landscapes within their real-world challenges. This approach not only enriches the representation of women's lives but also broadens the narrative possibilities for discussing gender in cinema. Ultimately, this study highlights how female directors enrich film by presenting nuanced portrayals of women and reshaping the cinematic landscape to include diverse gender perspectives.
Research on McLuhan's Media Theory
Authors: Li Qi
Published: August 2024

McLuhan is a master of media theory in the 20th century, who put forward influential media theories such as "Global Village", "The medium is the message", "The medium is an extension of the human being. He put forward influential media theories such as "Global Village", "Media is Information", "Media is an Extension of Human", and so on. McLuhan's profound insights and interdisciplinary thinking have had a profound impact on contemporary communication and art theories, and have helped to understand the interaction between the media and human beings in modern society. This paper examines McLuhan's media theory and consists of three parts: an introduction, two main chapters and a conclusion. The introduction part mainly explains the origin of the selected topic, and clarifies the innovation of this paper's research as well as the research methodology. The first chapter of the main text part discusses the relationship between media and communication, and the division of hot and cold media in turn. The second chapter discusses the dialectical relationship between media and contemporary art and technology from the perspectives of epistemology of media technology and media aesthetics, which is of great practical significance for us to correctly understand the relationship between media technology and human beings and society. The conclusion part summarizes the inevitability of McLuhan's media theory ideas, and further composes and elaborates that McLuhan's media theory is somewhat innovative.
Comparative Cross-Cultural Ethnography: In-Depth Studies and Analytical Tools for Unveiling Cultural Differences and Commonalities
Authors: Zhou Yixin
Published: August 2024

This study investigates comparative cross-cultural ethnography through the development and application of the Cultural Dynamics Index (CDI), a mathematical model designed to quantify cultural differences and commonalities across various dimensions of cultural practices and beliefs. By integrating qualitative ethnographic data and quantitative surveys, the CDI provides a comprehensive numerical representation of cultural attributes. Key dimensions analyzed include communication patterns, social norms, value systems, economic practices, and technological adaptation. The CDI employs a weighted scoring system to create sub-indices for each cultural dimension, facilitating rigorous comparative analysis. Findings highlight the profound impact of cultural factors such as language, non-verbal communication, rituals, and technological adaptation on cultural identity and social interactions. This research underscores the importance of cultural sensitivity and understanding in a globalized world, offering valuable insights for academics, practitioners, and policymakers. By providing a detailed examination of cultural elements, this study contributes to the broader field of anthropology and cross-cultural studies, promoting cross-cultural cooperation and understanding.
Paprika: Journey of Characters' Dissociative Psyches to Integration Through Freudian Analysis
Authors: Zhu Hengrui
Published: August 2024

Paprika is a film that intricately explores the boundaries between dreams and reality, drawing heavily on Freudian psychoanalytic theory. This paper examines how the film employs the characters' dreams to investigate their unconscious minds, reflecting hidden desires and internal conflicts. By focusing on three primary characters--Chiba Atsuko, Officer Konakawa, and the Chairman--the analysis highlights the film's portrayal of identity and self-discovery through the process of psychological integration. Chiba's dual persona, Paprika, exemplifies the dynamic interplay between the id, ego, and superego, while Konakawa's journey illustrates his reconciliation with his fragmented self. Conversely, the Chairman's quest for control symbolizes his illusion of freedom and ultimate failure to achieve integration. The paper argues that Paprika ultimately conveys a profound message about the necessity of integrating disparate aspects of the self to attain personal growth and healing, resonating with broader themes of mental health, creativity, and the blurred lines between virtual and real worlds.
Influence of Fathers Participation in Parenting on the Learning Quality of 3-6-Year-Old Children
Authors: Duan Jiayi
Published: August 2024

Learning quality is related to children's future academic achievement, and it is the first step for children to enter the learning hall. 3-6 years old is the stage of rapid development of children's learning quality, and the father's participation in parenting is an important part of children's family education, and it will also have an important impact on children's learning quality. Therefore, this study explores the relationship between father's participation in parenting and children's learning quality. The purpose of this study is to summarize the development characteristics and influencing factors of 3-6 years old children's learning quality, analyze the characteristics of father's participation in education and the influence on the development of 3-6 years old children's learning quality, and put forward educational suggestions, aiming to call for more fathers to participate in early childhood education with high quality and improve the quality of early childhood learning. According to the conclusion of the study, this paper puts forward some suggestions from three aspects of father, family, and society, aiming at giving fathers effective parenting guidance and promoting the improvement of children's learning quality.
Interweaving Melody and Beat -Specialties of Japanese and Korean Pop Music Styles and Development from Yonezu Kenshi and Han JiSung
Authors: Chen Zicheng
Published: August 2024

Currently, in Asia and around the world, Japanese and Korean popular music cultures have a large number of fans and imitators. These two pop music cultures have their own characteristics, both of which have extremely distinctive style characteristics, complete and standardized industrial systems and a large number of creative, young and energetic practitioners. Therefore, the author tries to explore the style and development characteristics of Japanese and Korean pop music. In order to be more precise and efficient, the author selected two representative musicians, Yonezu Kenshi (Japan) and Han JiSung (South Korea) for the study. The author's research method is as follows. The author makes full use of previous theoretical research on Japanese and Korean pop music, combined with professional knowledge of music, and collects statements and social interviews of relevant authors in order to have a comprehensive understanding of their representative music works. Then the author makes a coded analysis and statistical drawing of the melody, rhythm and emotional expression of his representative works. After the study, the author found that the development of Japanese and Korean popular music cultures are similar but also significantly different. Mainly, the former is relatively conservative and traditional, focusing on melody; the latter is more open and tolerant, focusing on rhythm; at the same time, there are quite a lot of similarities and differences between the two in terms of emotional expression and lyrical characteristics. Finally, based on the summarized developmental characteristics, the author draws some inspirations for the development of Chinese pop music.
Internet Celebrity Marketing: A Consumer Trust Shaping Approach Based on KOL OpinionsTaking Holiland as an Example
Authors: Tian Yuxing
Published: August 2024

With the rapid development of the internet, it brings up the influencers economic, and also already immerse into peoples daily life. As a sponsor of influencers economic, get through their own influence, act on their followers. This paper takes sweet desert brand: Holiland as the research object, aim to discuss about how to shape the image of KOL, and using the KOL identity. This study analyzes how the brand combines internet use, to make an impact on consumers attitude and willingness to buy, in addition to increase the sales volume of products and brand awareness, to achieve brand transformation and upgrading, become the top of baking industry in China. This study adopted methods of literature review to analysis the characteristic of market and the strategy of spreading in systematically. Besides, it also provides relevant advices in marketing strategy. This research provides the basis of how to use the identity of KOL, lead the brand to take the road of sustainable development.
The Impact of the Peculiarities of EVA Characterization on Its Commercialization
Authors: Han Jie
Published: August 2024

At present, the issue of Japanese anime pop culture has received widespread attention from all walks of life. However, there are still insufficient studies on the relationship between character creation and commercialization. This paper analyzes the particularity of character building in Neon Genesis Evangelion and the influence and connection of character building on the commercialization of EVA. It is concluded that the characterization of EVA has the particularity of the times. It contains a lot of negative shaping and human nature analysis, and this characteristic has gained the audience's sense of recognition and empathy, thus promoting the development of commercialization. The commercialization of EVA is inseparable from the Japanese production committee system, and at the same time, character building is the fundamental reason that affects whether fans buy or not, character appearance is an important reason that affects the desire to buy. Based on this, this paper puts forward the following suggestions: Start with marketing and innovation to retain old audiences and attract new ones. Seize the hot spots of the times and maintain multi-sector cooperation.
Asset Backed Securitization Development Studies --Based on Guojin Railway Construction Chongqing YuSui Expressway Closed Infrastructure Projects
Authors: Yang Bo
Published: August 2024

The Asset Backed Securitization (ABS) finance model is a technique of financing that involves the securitization of assets from a project. This model is secured by the projected revenue generated by project assets and a project financing strategy that involves raising funds through issuing bonds in the capital market. The existing ABS financing model, widely used as a project financing mechanism in the global capital market, holds immense importance for both the financial market and economic progress. Furthermore, it has consequently garnered the interest of numerous researchers. This study examines the comparative development of asset-backed securities domestically and internationally, as well as their actual application and implementation in China. This text explores the origins and development processes, characteristics, and advantages of domestic and overseas ABS financing structures. This article utilizes global expertise and real-world examples to present a future outlook for the extensive implementation of ABS in China. It aims to offer valuable insights for China's market development, compliance with financial institution regulations, alignment with market demands, and informed decision-making for relevant stakeholders in the field.
The Analysis of Global Mask Import and Export During the Epidemic
Authors: Pang Linglong
Published: August 2024

Since late 2019, the worldwide disease outbreak has been identified as a new coronavirus. The virus rapidly disseminated all around the world, resulting in the COVID-19 pandemic. Lockdown measures, social distancing protocols, and the use of face masks have been implemented in order to mitigate the transmission of the virus. Healthcare systems globally confront significant obstacles as researchers strive to expedite vaccine development and carry out clinical trials. International medical professionals are collaborating to exchange knowledge and expertise in combating the outbreak. This paper employs a literature review and case study methodology to examine the worldwide import and export of masks during the outbreak period. This study reveals that masks were imported and exported with greater frequency worldwide over the specified time period. The quantity of masks exported and imported varied in accordance with the production levels of different countries.
The Research on Shadow Banking System in China and Its Impact on Small and Medium Enterprises (SMEs) Financing --- Taking Wealth Management Products as an Example
Authors: Pu Xiaoyao
Published: August 2024

The project aims to explore the shadow banking system in China and its impact on small and Medium Enterprisess (SMEs) Financing. It mainly studies the development of shadow banking in the last ten years, the effects of regulation in the financial industry, and its shape process of the financial injection into small and Medium Enterprisess, the source of funds, and the balance of the shadow banking system in four main channels, and the structure of wealth management products. This paper concluded that the development of the shadow banking system, especially the industry of wealth management products, has encouraged the SMEs financial to some extent. However, more regulation policies focused on the hidden risks are still needed to develop.
Trading Strategy Based on the Leading Effect of Leading Stocks: LLR Model and Correlation Coefficient Effect
Authors: Zhao Guoquan , Zhang Hao , Chen Xingyi
Published: August 2024

Stocks is one of the most popular financial tools around the world, However, it is essential to determine which stock to buy and the moment we buy in and sell out, only catch up with the proper opportunity, then we can make fortune from the stock market. So how can we find out those stocks which has great potential to grow in the future? Our study focuses on the leading stocks effect, which refers to in a specific industry, when some stocks in that industry have reached their price limit, which we call leading stocks, and in the following trading days, the stocks from the same industry will be affected by leading stocks and have a potential growth. In that case, if we can find out the leading stock in a specific industry and monitor it growth every day, then base on correlation coefficient, we can determine which stock to buy in and make profit via this strategy.
Lessons from the Collapse of Silicon Valley Bank
Authors: Peng Guanru
Published: August 2024

The Federal Reserve's consecutive interest rate hikes led to a decline in the prices of US Treasuries and mortgage-backed securities (MBS), which comprised a significant portion of Silicon Valley Bank (SVB)'s asset portfolio. As a result, SVB experienced substantial floating losses, exceeding its owner's equity, creating immense pressure on its assets and liabilities. The analysis also highlights the simple deposit and asset structures of SVB, with a high proportion of demand deposits and a significant allocation to bonds. The aggressive interest rate hikes by the Federal Reserve, coupled with financing difficulties for startups, accelerated deposit consumption and intensified debt pressure for SVB. Furthermore, the article reveals the low coverage rate of deposit insurance, particularly at SVB, where only 7% of deposits are insured. This adds to the vulnerability of SVB and its depositors. In conclusion, this article examines SVB's balance sheet and interest rate risk exposure, identifies shortcomings in the management supervision system, and provides three reflections on the financial event.
Optimizing Influencer Marketing Strategies in the Beauty Industry: Case Analysis
Authors: Xin Tianxiao
Published: August 2024

As social media platforms have matured, influencer marketing has increasingly gained favor among advertisers. This study explores the optimization strategies for influencer marketing in the beauty industry. Through case analysis and previous research experiences, it is recommended that suitable influencers for different brands and products be selected. The findings indicate that influencer marketing significantly enhances brand awareness and consumer trust. However, brands need to make precise selections based on target customer groups, brand image and story, and influencer types. The three key factors proposed in this studytarget customer groups, brand value and story, and creator typesoffer specific brand guidance when choosing influencers. By optimizing influencer selection strategies, beauty brands can build their brand image more effectively and improve market competitiveness. The conclusions emphasize that influencer marketing should become a necessary promotional tool for beauty products. The study also highlights future research directions, including applying these strategies in other industries and more systematic data research.
Crafting Luxury Marketing Strategy: Strategic Integration of Sustainability and Market Leadership of Hermes
Authors: Pan Xingnuo
Published: August 2024

This study delves into Hermes strategic operations in the luxury goods market, focusing on its brand management, brand marketing, and their profound impact on corporate sustainability. Anchored in its rich history and exceptional craftsmanship, Hermes has strategically positioned itself as a leader in the global luxury market through market segmentation and innovative marketing strategies. Particularly amidst ethical controversies and increasing consumer concerns about ecological issues, Hermes has enhanced its market competitiveness through initiatives such as ethical sourcing and environmental advocacy, establishing itself as a benchmark in corporate social responsibility (CSR). Additionally, starting from the definition of luxury goods, the study analyzes Hermes current brand development status, emphasizing brand management and marketing. Sustainable development as a core value continues to influence luxury brands marketing strategies, targeting specific middle and upper social classes to ensure brand image alignment with the identity and status of target consumers. Through an analysis of Hermes marketing strategies, this study provides insights into luxury consumers psychological needs and behavioral habits.
Research on the Debt Levels of Firms in the Aviation Industry
Authors: Lin Zhiwei
Published: August 2024

Numerous reasons contribute to the liabilities of a firm in the aviation industry. As a capital-intensive industry, the aviation industry has long faced high liabilities caused by the cost of purchasing necessary means of production. Also, the industrial feature that the aviation business has in its off-season and peak season has brought uncertainty to the industry. In addition, it has also experienced increasing pressure due to the decreasing travel and transport demands during and after the COVID-19 pandemic. Considering the reasons above, the debt management ability of an airline has become more essential than before to investors. This research will compare and analyze the debt level of sample firms in the aviation industry, and provide a basic overview of the sample firms business situation through utilizing a quantitative method and several indicators. The conclusion is that the differentiation in debt levels results from the differences in industrial features, firm situations, and operating and investment activities.
A Financial Analysis and Valuation of Total Energies
Authors: Yang Haobo
Published: August 2024

The paper provides a comprehensive analysis of Total Energies (TTE)'s growth strategy, development status, and competitive market advantage. TTE, with a strong global presence in energy and chemicals, has shown remarkable strategic transformation and market performance. Historically, the company has been a leader in the global energy sector. It is now shifting from traditional petrochemical operations to renewable energy and low-carbon power, aiming for a diversified energy network. TTE's carbon neutrality strategy targets 40% natural gas and 40% electricity by 2050 to achieve net-zero emissions. In the international market, TTE's adaptable business strategy, technological innovation, and talent development have ensured growth and customer trust. The company is expanding overseas, achieving significant results, and maintaining social responsibility by promoting sustainable energy development. Despite challenges in its carbon neutrality efforts, TTE remains influential and competitive, being a top global natural gas supplier. The article details TTE's basic information, business, and earnings, highlighting its competitive advantages in product structure, technological innovation, and international development. It also examines TTE's strategic analysis, financial position, and risk assessment. The study assesses TTE's specific businesses in energy and chemicals, exploring internal and external challenges, risk factors, and the impact of technological innovation and energy transformation on competitiveness. The article concludes with countermeasures for identified problems and suggestions for future risks.
Confucian Culture and Enterprise Total Factor Productivity
Authors: Xiang Yirui
Published: August 2024

Enterprise total factor productivity is one of the important indicators to measure enterprise efficiency and innovation ability. This paper takes the a-share listed companies from 2005 to 2022 as the research sample, and empirically tests the influence of Confucian culture on the total factor productivity of enterprises. It is found that Confucian culture can significantly improve the total factor productivity of enterprises. Therefore, combined with the conclusion of this paper, it is suggested that enterprises should pay attention to inheriting and carrying forward the essence of Confucian culture in their operation and management, so as to realize long-term sustainable development and innovation-driven transformation.
The Impact of Digital Finance on Corporate Operational Risk From the Perspectives of R&D Investment and Financing Constraints
Authors: Li Anqi
Published: August 2024

The swift expansion of digital finance has profoundly influenced the operations of micro-enterprises and subsequently impacted macroeconomic stability and financial health. This study utilizes financial data from A-share listed companies from 2011 to 2020, alongside indicators of the macro digital economy, to assess how digital finance development influences business risks. It demonstrates that digital finance notably reduces these risks, with these findings holding steady even after addressing endogeneity concerns and performing various robustness tests. Analysis of the mechanisms shows that increased investments in R&D and alleviation of financing constraints are key ways digital finance reduces business risks. A heterogeneity analysis reveals that the impact of digital finance varies depending on the corporate structure and size, with state-owned and large-scale enterprises benefiting more, likely due to the digital divide. Furthermore, this study explores the effects of digital finance on reducing corporate fraud and litigation risks, discovering that it significantly lowers fraud risks, although it does not significantly affect litigation risks. This research provides important theoretical and practical insights, suggesting that digital finance can enhance risk management and contribute to superior economic and financial development.
Comparative Analysis of Investment Value in the Media and Entertainment Industry
Authors: Huang Youran , Yan Jiaying
Published: August 2024

Propelled by technological development, the Media and Entertainment (M&E) industry has experienced a remarkable transformation and expansion over the past few decades, giving rise to numerous potential investment opportunities. In this context, this essay conducts a comparative analysis of value investing in the M&E industry, focusing on Paramount Global, Netflix, Fox Corporation, and The Walt Disney Company. This research utilizes value investing principles proposed by Benjamin Graham to evaluate the financial strength and profitability of four research subjects. The study suggests Netflix as the most desirable investment due to its robust revenue growth, EPS projection, and profitability trends while highlighting the fierce competition, high valuation risks, and cybersecurity threats faced by Netflix. This paper also acknowledges its limitations related to historical data, market dynamics, and quantitative analysis. The aim of this study is to explore implying value investing in the M&E industry and provide investors with a recommendation of the most desirable investment option in this sector.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021
Authors: Purba Imelda R. , Mahendra A.
Published: August 2024

The purpose of this study is to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on bond ratings in property and real estate companies in the 2019-2021 period.. This type of research is quantitative research. The data used in this study is secondary data. The population in this study includes all property and real estate companies listed on the IDX in the 2019-2021 period. The sample in this study were 10 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and by using the SPSS version 25 tool. The results of this study indicate that the variables of profitability, liquidity, and leverage partially and simultaneously affect bond ratings.
PENGENDALIAN PERSEDIAAN PUPUK DENGAN TEKNIK PPB (PART PERIOD BALANCING) (STUDI KASUS PT. PERKEBUNAN MILANO SEI DAUN DESA PENGARUNGAN KECAMATAN TORGAMBA KABUPATEN LABUHAN BATU SELATAN)
Authors: Pangaribuan Jonner , Lumbantoruan Ivan Rivaldi
Published: August 2024

This study aims to determine the optimal inventory and minimal costs with the PPB (Part Period Balancing) technique at PT. Perkebunan Milano Sei Daun Plantation, Pengarungan Village, Torgamba District, Labuhan Batu Selatan Regency in 2020. The research method used in this study is the documentation method in the form of ordering cost data, storage costs, and data about Lead Time (Waiting Time). The data analysis technique used is the PPB technique method, namely determining the amount of fertilizer inventory, determining ordering and storage costs, determining data on Lead Time and determining the number of economical orders per month (5 months).Based on the calculation of the results of the analysis of fertilizer supplies using the PPB (Part Period Balancing) technique, it was found that fertilizer orders were made according to the fertilizer needs to be used every month with the ability of the workforce in the company to sprinkle Super NPK fertilizer, so that the inventory became zero and there was a cost savings for holding fertilizer supplies. Super NPK. Based on the results of the analysis using the PPB technique, the waiting time (Lead Time) in planning for ordering Super NPK Fertilizer fertilizer orders can be made every mid-month starting from January - May, for ordering NPK Super fertilizer in July - November it can be done every mid-month according to their needs, so that fertilizer does not accumulate in the warehouse which causes fertilizer to petrify due to being stored for too long and the warehouse becomes full. Based on the analysis of the supply of NPK Super fertilizer with the PPB (Part Period Balancing) technique, if fertilizer orders are made every month with 5 orders starting from January - May the company will save storage costs to Rp 59,656,704 which was previously Rp 102,934,651, so the difference is Rp 43,368,947. The company also saves on inventory costs by Rp 135,712,855 which previously was Rp 178,990,810, so the difference is Rp 43,277,955. If the fertilizer order is ordered 5 times, starting in July - November the company will save storage costs of Rp. 67,656,294 which previously was Rp. 137,482,434, so the difference is Rp. 69,826,140. The company also saved inventory costs by Rp 193,531,745 from Rp 263,357,893, so the difference was Rp 69,826,148.
PENGARUH PROGRAM SAMDES TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING
Authors: Susilowati Wahyu Tri , Winarno Wing Wahyu
Published: August 2024

The purpose of this study was to determine the effect of the SAMDES program on motor vehicle tax compliance through service quality satisfaction as an intervening variable in Bantul Regency. This study uses primary data. The test equipment used in this study was WARP-PLS with 170 respondents.The sampling method used was purposive sampling with the criteria of Bantul vehicle taxpayers both male and female, taxpayers aged between 17 to 60 years, taxpayers who have motorized vehicles and are registered at the Regional Tax Service Office (KPPD) Bantul Regency . The results of the study prove that the SAMDES program has a significant positive effect on motor vehicle tax compliance, service quality satisfaction has no effect on motor vehicle tax compliance, the SAMDES program has a significant positive effect on service quality satisfaction, service quality satisfaction cannot mediate the effect of the SAMDES program on taxpayer compliance motor vehicle.
ANALISIS BIAYA-VOLUME DAN LABA SEBAGAI ALAT PERENCANAAN LABA
Authors: Sitanggang Abdonsius
Published: August 2024

The purpose of this study is to analyze the Cost, Volume and Profit for January, February, March, April, May 2023 to plan profits specialy for June 2023. This type of research is descriptive with a quantitative approach. The data analysis method used in this study is Break Even Point, Contribution Margin, Margin of Safety, profit planning. Data collection techniques using interviews, observation, literature and documentation.  The results of this study show that the calculation of the BEP (Rupiah) in January 2023 is IDR 21.583.224 while the BEP (Unit) is 863 tofu boards. Then for February the BEP is IDR 24.492.148 then the BEP (Unit) is 980 tofu boards. In March the BEP was IDR 25.655.050 and the BEP (Unit) was 1.026 tofu boards. For April, the BEP is IDR 22.199.727 and the BEP (Unit) is 888 tofu boards. And in May the BEP itself was IDR 20.362.298, and 814 units of tofu boards. In planning sales and profits, the Mas Ponimin Business Unit plans a profit for June of 5% of May profits. To achieve an increase in profit, it must increase sales by 13.363 units of tofu boards or Rp. 334.084.403. In conclusion, using Cost Volume Profit Analysis can find out how many units must be sold in order to obtain the desired profit from a plan.
Perancangan Sistem Informasi E-Commerce pada Amalia Store berbasis Web menggunakan Metode Waterfall
Authors: Dewi Septi Amaliah , Utomo Agus Prasetyo
Published: August 2024

Nowadays, selling online is very popular, because you don't have to go to the store directly for buying and selling transactions. Buying and selling via the internet is called an online shop. Amalia Store is an offline store with no online facilities where buyers are only from those around the store. The author makes an e-commerce design for this store so that it can compete in a wider area. By building an e-commerce website for an online store at the Amalia store, it will bring sales profits because it expands the sales area and adds buyers from various regions. Shopping online is now very easy to do, because with the internet, buyers can shop anywhere and anytime. This convenience makes the online shop very popular in all circles. Analysis of the current system is described using activity diagrams and an explanation of the process that will be designed using use case diagrams. The system design is carried out, using a Class Diagram. From the analysis and design carried out, it will produce an e-commerce information system design on a web-based Amalia store that uses the waterfall method and can be implemented to help manage data and reduce user errors.