Wenzhi Kang
Abstract: The environmental protection tax reform implemented since January 1, 2018, occupies a significant position in China's environmental policy framework, and also marks a key practice of China's ecological and environmental protection tax in the new era. It is an important feature of the domestic environmental regulation policy system and an important measure for the implementation of China's ecological and environmental protection tax law in the new era. Against the backdrop of promoting …
Read More
Jing Zhang, Li Zhu, Jiayao Fei, Mengen Han
Abstract: The right to education is an inherent and inalienable fundamental human right. The importance of preschool education as the starting point of education cannot be overstated. The sudden onset of COVID-19 has disrupted traditional offline education. Furthermore, online distance learning has become a natural response to the normalization of epidemic prevention and control, and preschool education is naturally among them. Nevertheless, there are gaps in the current institutional framework, and …
Read More
Yaqin Yang
Abstract: As China's comprehensive strength continues to grow, along with the rapid development of information technology, new opportunities have emerged for the development of the cultural tourism and education industry. With an increasing demand for cultural tourism and lifelong learning, this industry is facing unprecedented development opportunities. The market size is continuously expanding, and the range of cultural tourism and education products and services is becoming more diverse, meeting the …
Read More
Zhiming Tian, Wenhua Hou
Abstract: In the context of green development, while promoting green industry and sustainable development, green PPP faces the challenge of financing difficulties. Based on the evolutionary game theory of bounded rationality and taking government, social capital and financial institutions as the game players, this paper constructs an evolutionary game model for the behavioral decision-making of stakeholders in green PPP project financing. Using MATLAB software, we simulate and analyze the key factors …
Read More
Zhengting Chen
Abstract: This study aims to explore portfolio optimization models based on machine learning algorithms in the stock market and evaluate their effectiveness and performance in practice. The paper combines various machine learning algorithms such as Long Short Term Memory Network (LSTM), Convolutional Neural Network (CNN), and Reinforcement Learning (RL) to design a complex and innovative portfolio optimization model. Through training and testing using historical stock data, the paper verifies the accuracy …
Read More
Shuyi Lin
Abstract: With corporate sustainable development strategy, improving environmental performance can promote corporate prosperity. Early growth experience affects executives’ behavior characteristics and then corporate green development decisions. As for corporate ESG performance, many scholars focus on the relationship between ESG and economic benefits with little research on the strategic driving factors of ESG. Taking Shanghai and Shenzhen A-share listed companies from 2007 to 2022 as samples, this paper …
Read More
Xiaoyu Ding, Xiaoxia Ding
Abstract: This study aims to explore the impact of new rural cooperatives on the implementation of China's rural revitalisation strategy, focusing on the roles and challenges of new cooperatives in promoting agricultural modernisation, facilitating the optimisation of socio-economic structures, and achieving an ecological civilisation. Through literature review, case study analysis and field research, this study comprehensively assesses the importance and impact of new rural cooperatives in rural …
Read More
Xiangyu Li
Abstract: Under Beijing-Tianjin-Hebei's strategy of its simultaneous development, the digital economy with its networked, digitised and intelligent industrial operations is developing rapidly, and big data is both the object of its production and creation, and can also provide legal protection for the digital economy. Although the use of big data in practice is gradually increasing, it has not been fully embraced at the legislative, law enforcement and judicial levels as an adaptive means of safeguarding …
Read More
Jiani Cui
Abstract: Aiming at the difference in consumers' purchases intention when different brands are co-branded with Luckin Coffee , we analyse the influence of co-branded products on consumers' purchase intention through theoretical frameworks and empirical data , respectively . The results of correlation and pairwise analyses show that consumers have different judgements on the purchase intention of different sub-brands co-branded with the same main brand: the scarcity of the co-brand and brand equity affect …
Read More
Boya Zheng
Abstract: Tax planning is also known as reasonable tax avoidance. Under the premise of paying taxes in accordance with the law and complying with the tax law, it is very reasonable to use appropriate means to avoid tax obligations and reduce the company's tax expenses. There is no lack of public figures who have low tax awareness so that tax evasion is penalized by tax regulators. Meanwhile, due to the introduction and official launch of the fourth phase of the Golden Tax, more tax evasion behaviors have …
Read More
Xiaoshuang Men
Abstract: With the continuous improvement of our country's technological level, computer technology has been widely applied in various fields and has achieved significant results. Integrating computer application technology with information management is not only a fusion at the technological level but also an innovation in management models. By deeply integrating computer technology into the information management process, efficient collection, storage, processing, and sharing of information can be …
Read More
Xiaoyi Zhang
Abstract: To comprehend the role of digital inclusive finance (DIF) in facilitating the innovation transformation of Micro and Small Enterprises (MSEs), this study endeavors to establish a theoretical framework incorporating the Long Tail Theory, Financial Development Theory, and Information Asymmetry Theory. Employing a fixed-effects model, the study delves into the impact of DIF on the innovation transformation of MSEs. The findings suggest that DIF significantly mitigates the financing constraints …
Read More
Bing Yu
Abstract: With the rapid development of computer network technology and information technology, the e-commerce mode is constantly innovated and applied, which has injected new vitality into the commercial activities. In terms of technology, advanced technologies such as mobile payment, artificial intelligence, big data and AR technology have been widely used in the field of e-commerce, and the innovation of e-commerce technology has also promoted the enrichment of content and diversification of …
Read More
Shijie Zhou
Abstract: This manuscript scrutinizes the profound transformation digital financial innovations have induced within traditional financial landscapes, positing a trajectory for forthcoming advancements. It delineates the transition from conventional to digital finance, emphasizing the instrumental role played by blockchain, cryptocurrencies, fintech breakthroughs, and artificial intelligence in the reconfiguration of financial services. The discourse elaborates on the enhancements in efficiency, …
Read More
Xiru Zhang, Yu Wang, Guang Shi
Abstract: The cooperation between schools and enterprises is a necessary path for the development goal of cultivating application-oriented talents. The core of this research is how to effectively establish a cooperation base for school-enterprise, joint talent cultivation, industry-education integration, and to establish an efficient base construction operation mechanism. This article takes the animation major of the School of Digital Media at Liaoning Communication University as a practical teaching base …
Read More
Qingsong Ai
Abstract: In the context of the complex and variable global trade environment, the importance of cultivating new competitive advantages for foreign trade is gradually highlighted. This directly concerns the development quality of our country's trade and is the necessary path for enterprises to achieve innovative development. Clarifying the main position of enterprises in technological innovation is key to constructing a high-quality development pattern. However, due to objective factors, such as …
Read More
Suxiang Ma, Yuxuan Ren, Shitong Xie, Nan Ding
Abstract: Background: "Internet+Maternal and Child Health" platforms have been put into place, with women in childbearing age as the main audience. These platforms effectively protect mothers and children's health and improve physicians' performance. Nevertheless, the "Internet + maternal and child health" platforms have faded in the post-epidemic era, failing to meet the real needs of women who are pregnant. Methods: This paper takes the 1,608 data collected through the questionnaire survey as the …
Read More
Hanghang Zhang
Abstract: Based on China's current emphasis on green development and the bottleneck of green innovation faced by enterprises in practice, this paper focuses on analyzing the role of executives' overseas experience in corporate green innovation. Utilizing data from A-share listed companies in China from 2008 to 2022, this study finds that CEOs with overseas experience significantly promote corporate green technology innovation. The study further reveals the intrinsic mechanisms by which CEOs with overseas …
Read More
Wenxing Han
Abstract: As an indispensable link between low-carbon economic activities, the green development of logistics enterprises determines their market competitiveness and industry development ability. In this paper, 80 domestic logistics enterprises identified in 2022 are selected as objects, and the three-stage data envelope analysis (DEA) method is used to construct the enterprise operation efficiency evaluation index system with the input-output data of 2017–2021. The results show that the overall operating …
Read More
Jiashu Liu
Abstract: By constructing EGARCH (1,1) model, this paper uses the logarithmic returns of CSI 300, SSE 50 and CSI 500 stock index futures in the capital market from 2016 to 2023 to study the leverage effect of each loosening policy on the futures and spot markets. The study found that after the futures market experienced the restriction policy in 2015, the three loosening policies did not cause the market to form an asymmetric effect, and the promulgation of the fourth and fifth loosening policies …
Read More
Shi Li
Abstract: Analyzing A-share listed companies M&A samples from 2008 to 2022, the study finds that performance betting agreements negatively impact investment efficiency, with greater negative effects at higher commitment levels. The impact is more significant in unaffiliated and non-state-owned transactions, enriching the literature related to the economic consequences of performance guarantees and providing experience and insights for enterprises to improve M&A investment efficiency and for regulatory …
Read More
Songmao Liao
Abstract: Financing has always been a difficulty for small and medium-sized enterprises (SMEs) and private enterprises in our country. After new asset management regulations were introduced, shadow banking has been inhibited and enterprises turned to trade credit financing. This paper uses the panel data of China’s A-share listed companies from 2013 to 2022 as a sample to explore the impact of new asset management regulations on trade credit financing of enterprises by DID model. The results show that the …
Read More
Yizhou Wu
Abstract: Guided by China's sustainable development philosophy of innovation, coordination, green development, openness, and shared prosperity, as well as the 'dual carbon' goals, ESG performance has gradually become an important metric for corporate sustainable development. This paper selects A-share listed companies from 2012 to 2022 as the research objects, and explores the impact of corporate ESG performance on their debt financing costs. The research results show that corporate ESG performance has an …
Read More
Chenyang Wu
Abstract: Up against a new round of technological revolution, it has become an important strategic means for enterprises to accelerate digital development and promote the digital transformation of economic activities. Empirically testing the impact and mechanism of digital transformation of listed companies on ESG performance, this paper draws the following conclusions. Digital transformation of enterprises can significantly improve ESG performance, and the higher the quality of enterprises’ internal …
Read More
Siyi Xie
Abstract: Enterprise investment efficiency has been a hot topic of concern to all walks of life, and equity concentration, as an important element of corporate governance and modern enterprise construction, has attracted extensive attention from the academic community. Hence, this paper provides theoretical analyses and empirical tests on the relationship between corporate inefficient investment and equity concentration. After regression analysis, this paper finds that there is a significant negative …
Read More
Yu Du, Yifan He
Abstract: This study, at the micro level, takes the Chinese central government's implementation of the "deleveraging" policy as a quasi natural experiment. Based on data from listed companies from 2013 to 2017, this study introduces the Metron default distance that balances financial indicators and asset value fluctuations to measure default risk. Therefore, the DID method is used to test the innovation situation of enterprises with high default risk under the "deleveraging" policy. Research has found …
Read More
Mingxuan Xu, Baihe Chen
Abstract: As more and more family firms enter the stage of intergenerational inheritance, the impact of second-generation family successors on business operations at the early stage of succession has attracted widespread attention and heated debate. Based on this, this paper analyzes and examines the changes in corporate rental occupancy behavior from the perspective of intergenerational succession events of family firms by taking Chinese family-held listed companies as the research object from 2010 to …
Read More
Yaxuan Zhang, Peiyao Zhang, Zeyang Li, Danying Sun
Abstract: With the advent of the information age and the rapid progress of technology, it has become inevitable for enterprises to move towards digital transformation. Energy is one of the most vital material bases for national economic and social development, which plays a vital role in national economic growth. How to use energy efficiently has been the core factor to measure the sustainable development potential of an enterprise. Based on the data of listed companies in China, this paper empirically …
Read More
Yifan Deng
Abstract: China has been promoting the industrialization of genetically modified technology and has implemented stringent labeling regulations to safeguard consumers' access to information. The labeling system plays a crucial role in linking technology commercialization with market consumption. Yet, in practical applications, the labeling regulations has deepened consumer prejudice and impeded the progress of the genetically modified food business. The genetically modified food labeling systems of the …
Read More
Zitian Yu
Abstract: Based on the differences in the amount and effect of government R&D subsidies (g-R&D-s) in different regions, this study measures the transformation of innovative achievements by measuring the sales revenue of new products. Using high-tech industries in 30 provinces (regions, cities) in China from 2009 to 2021 as research samples, this study explores the impact and mechanism of g-R&D-s on the transformation of innovative achievements by enterprises, and incorporates the degree of market as a …
Read More
Chao Ma
Abstract: At present, the state has more and more regulatory policies for the real estate industry, and the regulatory intensity is also greater. With the introduction of national policies and the impact of the downturn in the real estate market, industry competition has become increasingly fierce. Under this situation, if real estate companies want to avoid being eliminated by the market, they must rely on their own efficiency levels and management capabilities. Therefore, strengthening cost control on …
Read More
Tingting Li
Abstract: In recent years, with the aging problem of China, the problem of the elderly has also become the focus of social attention. This paper in Liaoning region "Internet + medical raise kang raise" pension mode of insufficient security, health consciousness deviation, equipment operation, data surface, low efficiency, service lack of targeted problems are analyzed, discusses the Internet environment endowment resources integration, health propaganda, community interaction, product development, …
Read More
Jingshuang Gan, Lingyun Li
Abstract: With the popularization of mechanized construction of transmission line engineering and the improvement of environmental water protection requirements, some new foundations have been popularized, and have great advantages. The steel spiral anchor foundation has the advantages of short construction period, quick mechanization construction speed, and zero concrete and zero earthwork construction. According to the construction process and test requirements of steel screw anchor, the principle of …
Read More
Tong Zheng, Ying Huang, Qiyu Wang, Siqing Wang, Zhengbo He
Abstract: With the continuous evolution of society and culture, the purchasing inclination of the new generation of consumers towards traditional cultural products has undergone significant changes. Despite in-depth research by domestic scholars on variables such as traditional cultural elements and flow experience, their actual impact in the modern consumer market has not received sufficient attention. This study, aiming to explore the intrinsic connection between traditional cultural elements, flow …
Read More
Minting Tan
Abstract: China's household asset investment shows the characteristics of real estate concentration, which reduces the short-term risk-resistant ability of households and restricts the consumption ability of residents. This paper puts forward the theoretical hypothesis that “families whose eldest son is a boy have stronger housing investment motives”. A probit model is constructed using data from CHFS2019 for empirical testing. The results find that households whose eldest son is a boy have a stronger …
Read More
Ruiyang Gao, Daili Wang, Ying Huang, Dandan Zhang
Abstract: By the end of 2023, the Chinese government had successively issued a series of guiding policies emphasizing the promotion of traditional Chinese medicine (TCM) culture and its integration into people's daily lives. Against the backdrop of short videos saturating people's everyday lives, health science popularization short videos have gradually become an important channel for people to obtain information, thereby providing opportunities for the promotion of TCM health culture. This study takes …
Read More
