Abstract: This paper applies the SOR theory, this paper studies the influence of the popularity of anchors and the interaction of the broadcast room on the purchase intention, and introduces the trust as the intermediary variable to explore the intermediary role of trust in it. In this study, 162 questionnaires were collected for analysis. The results show that the popularity of the host on consumer purchase intention is not significant, the studio interaction on consumer purchase intention and positive correlation, the introduction of trust as an intermediary variable, the results show that the trust in the studio interactive consumer purchase intention before some intermediary role, trust in the host popularity and purchase intention play a complete intermediary role. Read More

Abstract: With the popularity of social media, the Internet celebrity economy has become a new economic phenomenon, driven by huge interests, more and more people enter the industry, one of the main ways to bring goods is targeted sales by celebrities relying on their huge fan base. However, the development of the network with the goods industry is also uneven, there are unqualified products, supervision is not in place and other problems, some carriers pay attention to the interests of blind selling goods at the expense of consumer interests, this behavior is not conducive to long-term development. Therefore, this paper analyzes the optimal profit of online goods by using Nash equilibrium on the basis of considering the interests of consumers. The key to improve profits is to reduce the return rate, and to reduce the return rate lies in whether the marketing subject can control the quality of the goods. On this basis, the probability of monitoring and non-monitoring of the marketing platform is set, and the income of the marketing platform under the strategy of product control and non-control, and consumers under the strategy of purchase and non-purchase is obtained by using repeated games. The optimal profit of online delivery and how to maintain long-term interests are analyzed. Finally, it is concluded that the long-term profit can be obtained when the control cost is low, the control profit is high, the marketing platform penalty and deduction are low and the discount rate is high. Read More

Abstract: As the COVID-19 epidemic is over, the global luxury market is gradually recovering. The arrival of the Internet era has provided people with a new consumption mode, and the rise of various online shopping platforms has injected new vitality into this market. Brand is the core of luxury consumption culture. Luxury brands have been tasked with constructing international brands by constructing brand awareness and boosting brand goodwill, due to the intensifying rivalry in the market.  In 2020, China's live-streaming e-commerce companies have officially started the journey of luxury brands. An urgent issue in the luxury sector is to find a way to direct shoppers to build brand recognition and strengthen brand identity.  Luxury goods have always been a high-end route, and whether live streaming e-commerce can improve the brand tonality and consumers' love for the brand is also an important topic continuously discussed in recent years. Through empirical analysis in this paper, it is concluded that live streaming e-commerce plays a positive role in promoting the goodwill of luxury brands. Read More

Abstract: Now that the global epidemic has gradually come to an end, China's new energy vehicles, which have been driven from policy driven to market driven, show a substantial growth trend under the circumstances of the economic slowdown. In domestic tram giant BYD, for example, the analysis of BYD's new energy vehicles on the present situation of the supply chain, put forward the new energy automobile supply chain development and change direction of Suggestions and measures, through SWOT analysis BYD in transnational competition advantages, disadvantages, opportunities and threats, in order to enhance the industrial supply chain independent control ability. Read More

Abstract: In today's era, science and technology have made rapid progress, which makes the rapid formation of the Internet era, and promotes the wide application of artificial intelligence in the commercial field. With the rapid development of e-commerce, online shopping has become more and more popular, and online shopping has become the way of shopping chosen by more and more people. In the context of the continuous development of artificial intelligence, for the online shopping industry, actively citing artificial intelligence is very beneficial to the development of the industry. However, considering that consumers' acceptance of intelligent customer service is different, this artical will use Technology Acceptance Model to analyze the usefulness and ease of intelligent customer service, and confirm consumers' acceptance of intelligent customer service in the process of online consumption. The remainder of this paper is organized as follows. Read More

Abstract: Guided by the data reported by China's e-commerce industry, this paper analyzes the size of the e-commerce market in recent years. Through the data of overall gmv, traffic conversion rate, user reach rate and other data, it is concluded that in addition to the leading e-commerce enterprises, there are a large number of small and medium-sized enterprises in the Chinese market, but very few of them can try and apply the way of live e-commerce for marketing. At present, there are Taobao represented by shelf e-commerce and Tiktok represented by content e-commerce in China. Currently, brands still regard shelf e-commerce as a long-term business position and invest marketing and advertising in content e-commerce to reach more user circles. Obviously live e-commerce is one of the most mature and effective forms of Internet marketing. It is especially conducive to the exposure of small and medium-sized brands. However, there is no doubt that successful live e-commerce can greatly expand the sales market and sales channels, and output a large amount of product information and enhance popularity in a short time. Therefore, how to make use of e-commerce live broadcasting, a new media publicity method emerging in the current society, has become the top priority. In this work, Through the analysis of the current social Internet marketing trend oriented by live streaming e-commerce, the analysis of the user groups in the sinking market, and the use of qualitative research methods, the marketing strategy of enterprises to adapt to the development of the sinking market is obtained. Read More

Abstract: Double Eleven is a popular Shopping festival in China. College students have become one of the main forces in online shopping on "Double Eleven." This paper mainly explores the attitudes of college students towards "Double Eleven" and its changing trends from the perspective of marketing, using a questionnaire survey. The results indicate that the current college student group has begun to shift from "blind shopping" to rational shopping on "Double Eleven." However, impulsive and herd behaviour, as well as certain consumption risks, still exist in their online shopping behaviour. Studying college students' attitudes towards "Double Eleven" is not only conducive to guiding them to establish correct shopping concepts but also provides a reference basis for e-commerce to innovate marketing methods. Read More

Abstract: Under the goal of achieving "carbon peak" and "carbon neutrality", green and low-carbon transformation is one of the important directions for the high-quality development of the tourism industry. A low-carbon economy can promote the green development of the tourism industry, stimulate national demand for green tourism, and force tourism enterprises to upgrade their products. The deep integration and development of low-carbon economy and tourism industry is an inevitable choice of the times. China should take green and low-carbon consumption as the breakthrough point, integrate the concept of low-carbon economic development, achieve green development of tourism industry, and innovate the path of green and low-carbon development of China's tourism industry. Read More

Abstract: As the world political and economic environment continues to change, the external environment faced by Chinese OFDI enterprises was becoming increasingly complex, with the impacts of institutional distance becoming more prominent. Read More

Abstract: This article aims to teach asset valuation case studies, focusing on the content of the asset valuation framework, and analyzing the significance, mode, and related issues of asset valuation case studies through practical experience, in order to provide reference opinions for improving asset valuation case studies. Read More

Abstract: With the development of network economy and e-commerce technology, the expansion of online marketing models for enterprises has become an inevitable trend. Online marketing has broken through the time and space limitations of merchants selling products. Enterprises use multimedia technology to interact with customers online, display products, and increase market sales. This article takes Uni President Enterprise as an example and uses case analysis method to analyze the financial performance of relevant financial indicators of Uni President Enterprise. Based on market conditions, it adjusts online marketing strategies, expands the brand awareness of the enterprise, enhances sales revenue, and improves financial performance, which has a positive effect. Read More

Abstract: The China Audit Standards Board (CASB) also issued new audit standards on December 23, 2016, and in its implementation rules, it requires A-share and H-share companies to comply with the new standards for audit reports used in mainland China starting from January 1, 2017. The Chinese Certified Public Accountants Auditing Standards No. 1504- Communication of Key Audit Matters in Audit Reports is a new addition to the standards issued this time, while the rest are revised. This article aims to explore methods to guide students on how to study these new guidelines, in order to enhance their professional competence. Read More

Abstract: With the progress of science and technology, emerging technologies such as deep learning and reinforcement learning have emerged in economic forecasting, injecting synergy into this field. First of all, deep learning makes the economic model capture the dynamic changes of the economic system more comprehensively and accurately by dealing with nonlinear relations, learning complex characteristics and conducting accurate time series analysis. Its multi-level neural network structure and the ability to learn features automatically improve the adaptability of the model and avoid the tedious process of traditional manual feature selection. Secondly, the introduction of reinforcement learning gives the economic forecasting model more flexible and adaptive advantages. Through interactive learning between agent and environment, the model can optimize decision-making, deal with uncertainty better, and is adaptive. Reinforcement learning improves the flexibility of decision-making by constantly trying and learning and adjusting strategies to adapt to changes in the economic environment. The collaborative application of them has made remarkable progress in nonlinear relationship modeling, feature learning, time series analysis, decision making, uncertainty handling and self-adaptability, which has improved the accuracy and adaptability of the model and enhanced its robustness in the complex and changeable economic environment. In the future, deepening the research and optimization of these emerging technologies in practical application will provide better performance for economic forecasting, provide more comprehensive, accurate and practical information for decision makers, and help more scientific, flexible and fine economic management and policy formulation. Read More

Abstract: With the continuous deepening of education and teaching reform, how to improve the effectiveness of curriculum teaching has become an important issue of concern for educators. The BOPPPS model, which combines six teaching stages: Bridge in, Objective/Outcome, Pre-assessment, Participatory Learning, Post assessment, and Summary, has been widely applied in the field of education and teaching as a new and efficient curriculum teaching model. This article focuses on the course of auditing standards and case studies, exploring the application methods and effectiveness evaluation methods of the BOPPPS model in course teaching, in order to provide useful references for relevant teaching practitioners. Read More

Abstract: This study focuses on the mechanisms by which global firms' return investment affects performance, using resource dependence, opportunity cost and capital structure as the main theoretical perspectives. The resource dependence perspective suggests that return investment is a strategy for firms to acquire and protect resources, and to reduce their dependence on external markets by repatriating capital, technology, and brand resources. This process may be achieved through internal resource reallocation, organizational culture adjustment and strategic innovation, which profoundly affects firm performance. Opportunity cost theory emphasizes the choice and abandonment in the return investment decision, and firms need to weigh the substitutability and long-term competitiveness of different opportunities, revealing the mechanisms of strategic choices, cultural changes, and business model innovations that may be involved in return investment, thus affecting long-term performance. Capital structure theory provides a framework for understanding the internal and external impacts of return investment on firms. The choice of capital structure directly affects a firm's competitive position in the domestic market, financial flexibility, and long-term value creation. Repatriation investments may adjust the capital structure through debt and equity adjustments to fit the needs of the home market. The capital structure perspective provides insights into the mechanisms by which return investment affects firms' financing decisions, resource allocation efficiency, and financial flexibility. At the industry and market level, return investment may lead to intra-organizational changes and market-level effects. Capital repatriation may drive firms to engage in industry consolidation, reposition themselves competitively in the market, and restructure supply and value chains. Through these mechanisms, firms will reshape their competitive position in their home markets, generate market … Read More

Abstract: With the rapid development of the new generation of information technology, the enterprise's business model and internal and external environment have undergone a sea change, the traditional information technology project management and implementation mode has been unable to adapt to the rapid innovation of digital technology, to meet the development needs of enterprises, it is necessary to conduct an in-depth study of the enterprise information technology project management and implementation strategy, to explore the new mode of enterprise information technology project management. This paper is mainly from the perspective of information technology project management and implementation of common problems in information technology project management and put forward a series of reflections and suggestions, aimed at providing experience for information technology project management and implementation. Read More

Abstract: In this paper, the influence of return investment on the financing cost of enterprises is deeply studied, and several key factors related to it are discussed. Firstly, from the perspective of regional differences, this paper analyzes the influence of financial market characteristics, regulatory environment and tax policies in different regions on corporate financing decisions. It is found that fully considering regional differences will help enterprises to formulate financing strategies for return investment, reduce costs and improve efficiency. Secondly, by digging deep into the interaction between enterprise strategy and financing, it reveals how enterprise strategic choice shapes financing structure and its influence on financing cost. The choice of different strategies may lead to the difference of financing demand, and the synergy between the long-term stability strategy and financing cost highlights the complex relationship. Furthermore, from the perspective of global financial market, this paper discusses how enterprises can reduce costs through flexible financing by taking advantage of the opportunities of global financial market. The in-depth analysis of the factors of global financial market, such as exchange rate risk, interest rate difference and capital flow, enables enterprises to better grasp the financing opportunities on a global scale. Finally, suggestions for future research are put forward, including in-depth study of regional and industry differences, attention to the impact of emerging technologies on financing, and more interdisciplinary research methods. Read More

Abstract: This article is based on the KMV model and explores methods for improving the local government debt risk warning mechanism under the backdrop of the pandemic, with a case study of Bengbu City in Anhui Province, China. In the context of an economic downturn and the impact of the COVID-19 pandemic, accurately understanding and effectively managing the fiscal risks of local governments is particularly important. The study focuses on analyzing the impact of changes in fiscal revenue and expenditure structures during the pandemic on local debt risks, using the KMV model for in-depth analysis. By comparing fiscal data from different time periods, the effectiveness of the existing local government debt risk warning mechanisms was evaluated. This paper also discusses how to improve risk management and proposes specific strategies and suggestions. These recommendations aim to enhance the efficacy of local government debt warning systems, especially considering the unique challenges brought about by the pandemic and economic changes. The study shows that by improving fiscal risk management and optimizing warning mechanisms, it is possible to better respond to various economic challenges that may arise in the future, providing local governments with more robust and reliable financial risk control plans. Read More

Abstract: The path of green financial services for rural revitalization is a booster to achieve the goal of "green development, circular development, and low-carbon development". Although it has broad prospects and initial results, this path is not yet sound and there are still many constraints and bottlenecks. Based on the existing literature and data and the collection of relevant data, this project will provide a positive impact on Anhui from three aspects: supporting green financial services, constraints and solutions Xuancheng City conducts field research. Learn from the local government and residents about the details and deficiencies of the implementation of green financial services and rural revitalization, collect the data we need through questionnaire surveys, establish a model analysis of the data, and give policy suggestions based on the local development situation, so as to actively promote the local area innovation in green finance. It will also optimize the rural revitalization system of green financial services, improve the feasibility of its implementation, promote the use of green financial technology products according to local conditions, and promote the development of rural revitalization in the direction of green and sustainable development across the country. Read More

Abstract: In the efforts to practice the dual carbon national strategic objectives under the premise, this paper takes Yunnan Province as the research object, firstly constructed the green GDP evaluation index system, on this basis, the use of entropy method to calculate the green GDP value and ECI index of Yunnan Province, the development of Yunnan Province on the economy and resources and environment between each other was briefly studied; then through the above data to further select the green economic efficiency input-output index application of three-stage DEA-Malmquist model of green total factor productivity in Yunnan Province to calculate and analyze, obtain the five-year green economic efficiency level of Yunnan Province; finally through a large number of data analysis of technical progress index is the most important factor affecting the green economic efficiency of Yunnan Province, and give appropriate countermeasures and suggestions. Read More

Abstract: The 14th Five-Year Plan and the Outline of the Vision goals for 2035 clearly put innovation at the core of China's overall modernization drive. Against the backdrop of a complex and changing international situation and accelerating changes in world industries, adhering to the strategy of innovation-driven development is a new engine for creating economic growth points. High-tech industries have high added value and strong profitability. They can not only promote their own upgrading through continuous technological innovation, but also share the results of their innovation output with other industries, which has obvious spillover and promotes the traditional industries to move upstream of the value chain. In recent years, the scale of financial investment in science and technology continues to expand in China. At this stage, the impact of government financial investment in science and technology on industrial innovation activities is studied. This investment in high-tech industry scientific and technological innovation activities is of great significance. Based on 16 prefectures (cities) in Yunnan Province from 2012 to 2021, this paper uses DEA model to measure their innovation efficiency, discuss and analyze the effect of financial subsidies on innovation efficiency. Read More

Abstract: The Pearl River Delta (PRD) city cluster is a national key development area with favorable geographical conditions, and the construction of a regional innovation network will help enhance the economic vitality of the region and the corresponding comprehensive competitiveness, and the PRD city cluster is accelerating the construction of an international science and technology innovation center with global influence. The purpose of this paper is to study the innovation network of the PRD city cluster and to explore the key factors of the regional innovation network using factor analysis. The study proposes the main components of the regional innovation network of the Pearl River Delta city cluster, analyzes them by factor analysis, and finally puts forward suggestions or recommendations. Read More