Abstract: Based on provincial panel data from 2013-2021, this paper explores the relationship between digital economy, urbanization, and labor skill structure. By building a bi-directional fixed effect model and introducing interaction terms, the empirical findings show that digital economy has a significant positive promoting effect on the skill structure of the labor force, and urbanization plays a moderating role in it, and this promoting effect will be further enhanced with the improvement of urbanization. Accordingly, the following policy recommendations are put forward: First, strengthen the construction of digital economy and promote the development and application of digital technology. Second, promote urbanization and optimize the distribution of population and industries. Third, strengthen education and training to upgrade the skills of the workforce. Read More

Abstract: In recent years, the problem of corporate financial fraud is frequent, and accounting firms as an independent third party, should be to improve the quality of accounting information disclosure of listed companies, state-owned enterprises and financial enterprises, but more and more accounting firms are involved. Therefore, this paper through Zhengzhong Zhujiang certified public accountants in the analysis of kangmei pharmaceutical audit failure cases, aims to help auditors more comprehensive consider the main influencing factors of audit failure, insight into the main problems existing in the audit, for the similar problems related subject to improve Suggestions, help effectively reduce the possibility of audit failure. Read More

Abstract: This article deeply explores the coordination and cooperation mechanism between fiscal policy and monetary policy in modern economic management. From a painstaking analysis of local and foreign practices and theoretical frameworks of policy, one can see that in a complex economic environment, the effect of a single policy tool is often hard to achieve. Then, the effective coordination between fiscal and monetary policies becomes particularly important. Therefore, this paper first sorted out the basic theories of fiscal policy and monetary policy before going into the analysis of how the two policies are related to each other and how synergy is necessary during different economic cycles. It has been pointed out by the study that what accomplishes the policy coordination is division of functions and cooperation between the government and the central bank; that is to say, it is an institutional and informational mechanism problem in which both clear policy frameworks and information sharing mechanisms are supposed to be set up to ensure good implementation. Finally, specific recommendations on the paths to optimal coordination between fiscal and monetary policies lie in institutional design, improvement of transparency in policy conduct, and strengthening of cross-sectoral cooperation in view of economic stability and sustainable growth. Read More

Abstract: This article aims to explore the application value and existing problems of modern information technology in the economic management of modern enterprises, and propose corresponding solutions, with the hope of enhancing the level of economic management and competitiveness of enterprises. By combining relevant literature, this article elaborates on the connotation and characteristics of modern information technology, analyzes its application value in enterprise economic management, and proposes effective countermeasures based on the current problems in its application. This research can help modern enterprises to reasonably utilize modern information technology, adopt effective strategies, improve economic management efficiency, and promote the long-term healthy development of enterprises. Read More

Abstract: College students have become a significant force in the entrepreneurial wave, thanks to the widespread availability of higher education and the in-depth implementation of innovation and entrepreneurship policies. The selection and implementation of product sales strategies are crucial to the survival and development of college student entrepreneurship projects. This paper explores diversified sales strategies suitable for such projects, aiming to provide valuable references for similar enterprises. Read More

Abstract: In recent years, with the global economic recession brought about by the COVID-19 pandemic and the turbulence in the international situation, countries have been actively rescuing financial markets. Particularly in China, the national team has invested hundreds of billions of yuan to directly purchase stocks from the stock market to save the market. Research indicates that the direct purchase of stocks indeed leads to an increase in the price of these stocks. Conversely, stocks that are sold within this plan have also clearly experienced a decline. However, it is important to note that this impact is most pronounced in the initial thirty trading days. Over time, the influence gradually diminishes, especially by the fourth thirty-trading-day period, there is a significant drop in stock prices. Read More

Abstract: Based on the data of China Family Panel Studies (CFPS) in 2020, this paper uses OLS and Logit regression models to explore the impact and mechanism of family capital and education acquisition on individual employment quality. The study found that family capital has a significant positive impact on the quality of personal employment; the effect of family capital on the improvement of objective employment quality is greater than that of subjective employment quality. Family capital can have a positive impact on the quality of individual employment through education acquisition, and education acquisition shows a significant mediating effect. Through heterogeneity analysis, it is found that the employment quality of eastern provinces in China is significantly higher than that of central and western provinces. There are significant differences in the quality of employment between urban and rural individuals. Individuals in rural low-education and low-income families have significant disadvantages in the quality of employment compared with urban high-education and high-income families. The promotion effect of family capital on the employment quality of middle-educated workers is significantly higher than that of low-educated groups, and the phenomenon of " degree inversion " in the employment of high-educated people is more prominent. Therefore, China should improve the relevant employment quality assurance system, strengthen employment guidance, increase investment in education funds in economically lagging areas, and improve education to promote high-quality employment. Read More

Abstract: This paper delves into the current state, challenges, and issues in the governance of artificial intelligence (AI) ethics, proposing an ethical risk assessment model and governance strategies. The article begins by summarizing the ethical issues arising from the rapid development of AI technology and their impact on society, including privacy invasion, algorithmic bias, and unclear accountability. It then analyzes the limitations of current AI ethics governance, including deficiencies in governance systems and tools, ambiguity in ethical principles, and a lack of public awareness and international cooperation. Building on this, the paper introduces a comprehensive ethical risk assessment model that emphasizes the consideration of multidimensional factors and the importance of dynamic updates. Furthermore, it constructs a comprehensive governance framework that includes mechanisms for prevention, response, and remediation to effectively manage ethical risks. Finally, the article suggests enhancing the clarity and implementation of ethical principles, increasing public awareness, and fostering international cooperation, while looking forward to future research directions, including the application of interdisciplinary research methods to promote harmonious development between technology and ethics. Read More

Abstract: This report delves into the principles, methodologies, and principles underpinning design management, utilizing the illustrative case of IKEA, a prominent retailer specializing in home furnishings. It conducts a comprehensive review of the existing literature on design management, undertakes an analysis of IKEA's design management framework, and posits recommendations for its continued evolution. The report illustrates how IKEA strategically employs design as a catalyst for organizational success, generating value and impact across various facets of design. Additionally, it elucidates how IKEA navigates diverse markets and customer segments through the implementation of localization strategies. The report culminates by advocating the utilization of the Ansoff Matrix as a guiding instrument for shaping product and market strategies within the context of IKEA. Read More

Abstract: To investigate the impact of green credit policy on the environmental information disclosure level of "two highs and one remaining" enterprises, this paper takes the issuance of the "Evaluation" in 2018 as a quasi-natural experiment, using data from A-share listed companies from 2010 to 2022 as samples, and employs the Propensity Score Matching-Difference-in-Differences (PSM-DID) method for empirical research. The results show that the implementation of the "Green Credit Guidelines" significantly improved the environmental information disclosure quality of "two highs and one remaining" enterprises, and the regional marketization level plays a positive moderating role in this process. This conclusion has been verified by parallel trend tests and placebo tests. Heterogeneity analysis indicates that compared to state-owned enterprises, the environmental information disclosure level of non-state-owned enterprises is more significantly promoted by green credit policy. This study provides important references and insights for the formulation and improvement of future green bond and other green financial policies by deeply exploring the impact and mechanism of green credit on corporate disclosure behavior. Read More

Abstract: It is financial innovation during the Ming and Qing dynasties that this paper focuses on for integration into the Western traditions of financial practices within traditional Chinese banking systems. Precisely, this research shall shed light on how Ankang Bank adopted and capitalized on the said financial innovation to make a contribution to early capitalist development in China. This will be achieved through in-depth historical analysis and a case study into the financial environment and Qianzhuang evolution in the Ming and Qing periods, along with specific practices of Ankang Bank to represent the blending of Eastern and Western financial concepts. It follows therefrom that the Ankang Bank's contribution to the introduction of Western accounting methods, credit systems, and risk management practices was huge in terms of promoting capital accumulation and market expansion in the country. In the face of problems occasioned by cultural resistance and regulatory barriers, the innovations of the Ankang Bank were very important for modernizing Chinese banking, thereby holding invaluable lessons for the process of financial globalization and its impact on developing capitalist economies. Read More

Abstract: The digital economy is profoundly transforming production methods, lifestyles, and governance models, becoming a crucial force in reorganizing global resources, reshaping the global economic structure, and altering the global competitive landscape. As a comprehensive manifestation of a series of new technologies, the metaverse represents a new ecology and interaction mode, as well as a new advantage and growth point for the transformation and upgrading of the digital economy. However, the application of the metaverse in the digital economy is still in the preliminary exploration stage, and there is an urgent need to clarify its impact on the development of the digital economy and the specific mechanisms for empowering it. This paper reviews relevant literature from both theoretical mechanisms and practical applications, aiming to provide new insights into how the metaverse can promote the high-quality development of the digital economy. Read More

Abstract: The color design in the packaging of Oolong tea brand plays an important role in the sales and business activities of the goods. In the contemporary packaging design of Oolong tea brand, the color design has been placed in a crucial position. This paper mainly starts from the relationship between oolong tea brand packaging design and color, firstly discusses the importance of color in Oolong tea brand packaging design, secondly studies the relationship between Oolong tea brand packaging design and color, and finally discusses the application of color in Fujian Oolong tea brand packaging design. Read More

Abstract: In the context of digital transformation, enterprises are facing unprecedented opportunities and challenges, and environmental, social, and governance (ESG) practices have gradually become a focus of attention for enterprises. How to improve their own ESG practices to enhance corporate performance is crucial for the sustainable development of enterprises. This article selects TBEA as a case study enterprise to study its ESG practices from the perspectives of environment, society, and corporate governance in the context of digital transformation. Furthermore, relevant indicators are used to analyze the impact of ESG practices on corporate performance. Research has found that good ESG practices can promote the improvement of a company's financial and non-financial performance, with non-financial performance mainly reflected in the value created by the company for stakeholders. Read More

Abstract: This research assesses the performance of a diversified portfolio, including 20 common shares drawn from two industries, that was constructed in January 2024 and held until December 2024. It uses rigorous multi-factor approaches to evaluate each asset's risk characteristics and financial returns using historical data from 2020 to 2023. To offer empirical insights into portfolio dynamics, key indicators include total portfolio returns, standard deviation for volatility, and beta coefficients to measure susceptibility to market swings. Read More

Abstract: Since its implementation in 2000, the Mandatory Provident Fund (MPF) system aims to provide Hong Kong residents with mandatory retirement savings scheme. However, with the changing of social and economic environment, especially the aging and the rising cost of living, whether the MPF system can meet the retirement needs of citizens has become a question worthy of further discussion. This study used empirical research approach to evaluate the effectiveness of the MPF system by collecting and analyzing a large amount of data. In addition, this study will refer to the pension system in other regions of the world for comparative analysis to find out the advantages and disadvantages of the MPF system. Through this study, it is expected that we can comprehensively evaluate the practical effect of MPF system in meeting the retirement needs of Hong Kong residents, and put forward targeted policy suggestions. The research results will provide a scientific basis for the Hong Kong government and relevant decision-making departments, help to further improve the MPF system, improve the level of pension security, so as to better respond to the changes in the social and economic environment. And ensure the retirement quality of life of Hong Kong residents. At the same time, the conclusions and recommendations of this study will also provide reference for other regions to develop or optimize pension systems. Read More

Abstract: This paper provides an in-depth analysis of the theoretical foundation and practical implementation of the substantive merger bankruptcy system for affiliated enterprises, highlighting its significance and challenges in the contemporary economic environment. Through a comprehensive examination of the legal basis, value function, and current legal and judicial status of substantive merger bankruptcy, this study uncovers key issues in its execution while putting forward recommendations for improvement in legislation and judicial practice. The research emphasises the necessity to clarify legal standards, optimise creditor protection mechanisms, and implement appropriate commencement modes to improve efficiency, fairness, and transparency in insolvency proceedings, support the effective restructuring of complex enterprise clusters and ensure market stability. Read More

Abstract: This study explores the spillover effects between exchange rates and stock markets in China and the United States, with a focus on both mean and volatility spillovers. Using a Vector Autoregression (VAR) model, this study analyzes daily data from August 2015 to December 2022, distinguishing between a stable period and the COVID-19 crisis phase. The findings reveal that the U.S. stock market has a significant mean spillover effect on the exchange rate return, whereas the impact of the Chinese stock market on the exchange rate return is weaker and only significant in crisis phase. In terms of volatility, both U.S. and Chinese stock markets exhibit strong volatility spillover effects with the exchange rate market, with increased significance during the crisis period. A cross-industry comparison shows that the mean spillover effects and predictive power of domestic-oriented stock indices in China and U.S. are comparable to those of export-oriented indices, indicating that the spillovers between the exchange and stock markets in China and the United States is mainly driven by the capital account rather than trade flows. This study underscores the significant influence of the U.S. stock market on exchange rates and highlights the importance of historical data and market dynamics in understanding global financial interconnectedness. Read More

Abstract: This study, based on panel data from 2009 to 2021, employs a random effects model to analyze the impact of several key economic and social factors on Chinese tourist demand for South Korea. The results reveal that disposable income per capita is significantly negatively correlated with demand for travel to South Korea, indicating that as income increases, tourists tend to opt for higher-end or more distant travel destinations. Additionally, the Baidu Index, geographic distance, and seasonality did not have statistically significant effects on tourism demand, suggesting that these factors do not play a decisive role in the decision-making process of Chinese tourists. The significance of the constant term indicates that, regardless of the changes in other variables, there remains a baseline level of demand for tourism to South Korea. Overall, beyond economic factors, South Korea must focus on enhancing the quality of its tourism products, strengthening cultural appeal, and improving the tourist experience to maintain its attractiveness to Chinese tourists and respond to competitive pressures. Read More

Abstract: With the continuous advancement of digitization in traditional industries, digital transformation has become one of the key elements for enterprises to enhance their competitiveness and achieve sustainable development. This study aims to explore how digital transformation affects corporate green investment through green technological innovation and environmental uncertainty, and to validate whether corporate ESG performance and CSR can play a moderating role between digital transformation and green technological innovation. Based on the construction of the theoretical model, further empirical analysis is conducted using unbalanced panel data from 2010 to 2021. The results show that: (1) Digital transformation significantly increases the scale of green investment in enterprises. This conclusion remains valid after using multiple instrumental variables for causal identification. (2) Digital transformation can increase the scale of green investment in enterprises through two paths: improving the level of internal green technological innovation and reducing external micro-environmental uncertainty. (3) Good ESG performance and a high level of CSR in enterprises can positively moderate digital transformation, affecting green investment through technological innovation levels and environmental uncertainty. This study not only enriches the research on digital transformation but also provides policy recommendations for policymakers in promoting green investment and addressing environmental uncertainty. Read More

Abstract: This paper collects data from 11 prefectural-level cities in Zhejiang Province from 2011 to 2020, and measures the industrial green development efficiency of each prefectural-level city in Zhejiang Province using the global Super-SBM model based on non-expected output combined with the GML index. The results show that, from a static point of view, from 2011 to 2020, the industrial green development efficiency of Zhejiang Province is still in the middle-low level, but there is an imbalance in the development of each prefecture-level city. From the dynamic point of view, except for Jinhua, the GML index is less than 1, the GML index of all the other cities is greater than 1, which indicates that the industrial green development efficiency of all the cities except Jinhua is improving, in addition, the improvement of industrial green development efficiency in Huzhou and Taizhou is the change of technical efficiency, while the improvement of industrial green development efficiency of the rest of the cities mainly depends on the technological progress. Read More

Abstract: With the rapid development of economy, human activities have caused great impact on the ecological environment. Achieving peak carbon dioxide emissions, carbon neutrality has become the goal to be completed. Taking the new energy industry in the Yangtze River Delta region as the research subject, this paper explores the relationship between the development of new energy and social economy, scientifically accounts for and evaluates the emission reduction potential of the new energy industry, conducts coupling and coordinated development research on the new energy industry and the regional low-carbon economic integration development, and provides scientific suggestions for the realization of "peak carbon dioxide emissions, carbon neutrality". Focusing on the above purpose, this paper firstly synthesizes the literature, clarifies the relevant concepts of low-carbon economy and the evaluation indicators of the development level of new energy industry, and combs the interaction between the two, providing theoretical support for the subsequent analysis. Secondly, it constructs a multi-dimensional measurement index to explore the green new energy industry, selects the relevant data of three provinces and one city in the Yangtze River Delta region from 2011 to 2019, and uses the TOPSIS entropy method to quantify various indicators of the new energy industry. Then, the unit root test is carried out on the data of different indicators of the new energy industry to judge whether these variable data have stationarity, and then the strength and direction of the relationship between the variables of different indicators are judged through the co-integration test. At last, the PSTR model is applied to take economic growth as the conversion variable, to examine the nonlinear effect of explanatory variables such as economic growth on the development of new energy, to conduct empirical analysis and draw conclusions. Read More

Abstract: This paper explores the legal controversies and regulatory issues of forced technology transfer (FTT) in international trade, analyzing its stipulations under international law, the balance between intellectual property protection and technology transfer obligations, interpretations of relevant provisions in WTO and other international agreements, and the differences and conflicts in China's legal definitions of technology transfer. Through empirical analyses of WTO dispute cases such as DS603, DS611, and DS615, the study reveals the complexity and diversity of technology transfer in international trade, and proposes specific measures and recommendations for building a fair legal framework for technology transfer. These measures aim to strengthen intellectual property protection while promoting the free flow and development of technology, providing a balanced legal solution for technology circulation in international trade. Read More

Abstract: In recent years, an increasing number of companies have embraced Environmental, Social, and Governance (ESG) principles as a driving force for sustainable development. ESG investment concepts, with green finance as a representative, have gained widespread acceptance. This paper utilizes the event study method, using SF Holdings as a case study, to analyze the issuance costs and economic effects of its green bonds. This analysis aims to provide insights for similar enterprises engaging in green finance and further enrich the theoretical research related to green finance. Read More

Abstract: In recent years, with the acceleration of the globalization process, international trade competition has become more and more intense, prompting enterprises to constantly adjust internal and external management strategies, coupled with the fact that there are still some inefficiencies in enterprise people management. Numerous enterprises urgently need to develop a larger market space. The enterprise studied in this paper is Procter & Gamble, which is also affected by different degrees, based on this, this paper researches on the enterprise human-centered management within Procter & Gamble, and reasonably draws on the management strategy embodied in the literary masterpiece "Journey to the West" to increase and improve the staff's motivation and innovation ability. This paper introduces factual cases through the method of relevant literature excerpts, based on the academic research on enterprise management, sorting out and summarizing the conclusions on how the ideological culture and management programs complement each other, and exploring the ideas and methods to solve the problem for the further development and growth of the enterprise. Read More

Abstract: In recent years, Xi’an, a city with a long history, has been successfully promoted to the only new first-tier city in Northwest China. Its explosive fire has made other regions in Northwest China see the hope of a substantial rise in economic development. With the popularity of Xi’an undoubtedly plays a leading role in the economic development of Northwest China. Therefore, in order to make the economic development of other provinces in Northwest China also have a qualitative leap, we must first find out the reasons for the bomming of Xi’an and the inspiration behind the reasons as samples, and then analyze the development potential and local characteristics of the other four provinces in Northwest China. Consider whether the development of these provinces can completely follow the economic development route of Xi’an, and finally consider the problems and challenges that each province may face. Read More

Abstract: This paper aims to evaluate the intrinsic value of China National Petroleum Corporation (CNPC) through a specially designed valuation system tailored to the unique characteristics of the Chinese oil industry. Utilizing an entropy method to calculate the company's valuation premium rate, referred to as the "China-Specific Valuation Premium Rate" (CSVPR), the analysis incorporates various valuation models, including the Free Cash Flow to Firm (FCFF) model, Dividend Discount Model (DDM), Economic Value Added (EVA) model, and Relative Valuation model. Read More

Abstract: Digital currency, also known as electronic currency or virtual currency, is a type of currency that is not controlled by any central institution or bank. In recent years, blockchain technology has gradually developed and grown, which has attracted wide attention from society. While changing our payment method, its impact on the economy, humanities and other fields can also be seen. As the first decentralized digital currency, the birth of Bitcoin marks the advent of the era of digital currency. With the diversification of the market pattern, the expansion of the transaction scope and the enrichment of the application fields, a variety of digital currencies play a vital role in the social and economic field with their unique advantages. However, how to improve the transaction security of digital currency, improve people's awareness of risk prevention, how to correctly view the advantages and disadvantages of digital currency, and improve the corresponding laws and regulations are all social and economic problems that need to be solved at the present stage. Read More

Abstract: It has become urgent to establish the credit evaluation system of real estate enterprises which conforms to the national conditions of China. This paper explores the possible paths that the increase of debt of real estate enterprises affects the financial risk of real estate enterprises, analyzes the relationship between the major factors that affect the financial risk of real estate enterprises, and uses PVAR model to test the above theoretical analysis. The research finds that the increase in the debt ratio of real estate enterprises will have a significant negative impact on the improvement of their long-term solvency, and the factors affecting the financial risk of real estate enterprises are interconnected on the time level. At the same time, when the debt ratio increases, enterprises with higher media attention will accumulate more financial risks. Read More

Abstract: The perceived value theory has a significant impact on customers’ purchase intention. This paper will take cultural and creative products as the research object, based on the structural equation model combined with the feature of cultural and creative products and taking quality value, innovation value, service value and experience value as the dependent variables, the four-dimensional conceptual model of perceived value and customer purchase intention was constructed and tested by the structural equation model to explore the intention of cultural and creative products. The results show that quality value, innovation value, service value and experience value have positive impact on customer’s purchase intention, and the perceived value has a positive impact on consumer’s purchase intention. Read More

Abstract: This article revolves around the Sino-US trade war that began in 2018, with an increase in enrollment in the US since 2005, driven by Chinese students, during which time the number of Chinese students has increased significantly and high full tuition has provided the necessary funding for American universities. However, with the continuous development of Sino-US trade friction in 2018, the US government adopted a series of policies that led to an increase in the visa rejection rate, and also banned universities from admitting Chinese engineering students and adopted a policy of suppressing Chinese engineering, which also led to the loss of some students and a large part of tuition fees in the United States. This paper uses case analysis and interview analysis to analyze the impact of Sino-US trade friction on foreign students' choice of country and the impact on the life of local foreign students. But in the end, Sino-US trade frictions are mainly due to Sino-US political factors. Read More

Abstract: With the rapid development of information technology and the explosive growth of data volume, big data has gradually become an important tool in the field of economic management. By collecting, analyzing and processing large amounts of data, big data statistical analysis methodology can provide enterprises and researchers with effective information contained in the data, so as to more accurately predict the market development trend, assess enterprise risks, and optimize the management and operation processes. The purpose of this paper is to discuss the application of big data statistical analysis methods in the field of economic management, and to demonstrate the practical application effects of big data analysis in different economic management scenarios by analyzing specific examples - Jingdong's intelligent logistics Qinglong system, Google Oxygen Plan's organizational control and Citibank's user attraction. Thus, it highlights the prospect of the wide application of big data technology in the field of economic management and its remarkable effectiveness. Read More

Abstract: This study demonstrates the impact of special anniversaries and numerical worship on the risk-taking behavior of listed companies in China's traditional industries. We focus on the widespread beliefs in multiples of 5 anniversaries (such as the 5th, 10th, and 20th anniversaries) and the numbers 6 and 8 in Chinese society. Analyzing data from real estate companies listed on the Shanghai Stock Exchange from 2007 to 2019, we find that stock price volatility slightly decreases during special anniversaries but not significantly, suggesting limited influence of superstitious beliefs on corporate decision-making. Further analysis shows that corporate risk-taking behavior does not significantly change during special anniversaries, highlighting the role of market discipline and quantitative analysis in curbing irrational behavior. While some studies suggest that numerical superstition may affect financial decisions of individuals and small businesses, our findings indicate that such influences are mitigated in large and complex organizations. This study provides insights for risk management of listed companies during special anniversaries and recommends that investors focus more on fundamental data and real-time information, avoiding superstition and irrational numerical worship. Read More

Abstract: With the rapid development of China's e-commerce market, e-commerce leaders are playing an increasingly crucial role in a highly competitive environment. Marketing attributes, such as brand influence, customer service quality, and marketing strategies, have become key factors in shaping consumer perception. This paper aims to explore how these marketing attributes affect consumer cognition and behavior in China. By analyzing existing literature and market data, this study presents a conceptual framework that highlights how brand influence affects purchasing decisions by enhancing consumer trust; how customer service improves brand image through increased consumer satisfaction and loyalty; and how effective marketing strategies alter consumer purchase intentions through personalized recommendations and promotional activities. The paper also examines the unique characteristics of the Chinese market, such as cultural differences and market environment, and provides practical recommendations for e-commerce leaders. Finally, the paper suggests directions for future empirical research to further validate these conceptual assumptions. Read More

Abstract: In the context of global trade and food safety, the quality and safety of agricultural products has become a key factor affecting the stability and sustainability of agricultural supply chains. With the continuous improvement of consumers' pursuit of a healthy lifestyle and the strict requirements of national policies on the quality and safety of agricultural products, ensuring the quality and safety of agricultural products from field to table has become a top priority in supply chain management. In this context, this paper takes "Analysis of factors affecting the quality and safety of agricultural products on supply chain resilience" as the theme, and makes a systematic review of relevant literature. Firstly, through the review and analysis of relevant domestic and foreign literature, this paper deeply understands and defines the concepts of agricultural product quality safety and supply chain resilience. On this basis, the domestic and foreign literature on the quality and safety of agricultural products and supply chain toughness were reviewed. Through in-depth analysis and research of relevant literature, the conclusion of this paper is that the impact and disruption of agricultural product quality and safety will have an impact on supply chain resilience. In summary, this paper aims to reveal the important position of agricultural product quality safety in supply chain resilience through the literature review of agricultural product quality safety and supply chain resilience, and provide new perspectives and ideas for future research. Read More

Abstract: This study sorts out the origin and development of Six Sigma management theory, elaborates on the connotation of Six Sigma and the current situation of industrial application, focuses on the application of Six Sigma in the service field, and analyzes and reviews the application of Six Sigma from the micro and practical levels. The final conclusion is that service industry companies improve service quality and efficiency by using Six Sigma methods, train employees to enhance their professional abilities, and optimize service processes under data-driven conditions to achieve financial efficiency enhancement. Read More

Abstract: The purpose of this paper is to explore the basic role of national poverty alleviation support in rural revitalization, especially in areas such as Yongjia County, which is faced with the problems of small per capita cultivated land area, heavy business and light agriculture in the industrial pattern, and insufficient development of agricultural economic advantages. This paper points out that Yongjia County needs to carry out in-depth professional investigation and research on the empowerment and promotion of public brands to analyze the current situation and problems of the industry, and combine local characteristic culture with rural industry to provide accurate services for the local area. In this context, the ' Nan Xi Jia Pin ' Yongjia County Public Brand Empowerment Promotion Strategy is proposed. This strategy not only helps to promote Yongjia 's economic development, promote local characteristic culture, improve public brand efficiency, avoid repeated investment, but also brings learning and communication opportunities covering multiple fields for rural agricultural industries. In addition, the strategy can also strengthen cooperation and resource sharing between Yongjia and other developing villages, and show the country Yongjia 's simple cultural characteristics, ideas and models. Therefore, the development of Yongjia county public brand empowerment is urgent and important. In order to provide useful reference for the construction and development of regional public brands of agricultural products in other regions. Read More

Abstract: In this report, we investigate the systemic risk via capturing the correlation between the individual stocks and the market. In particular, we consider eight stocks (Microsoft, Exxon Mobil, Caterpillar, Johnson& Johnson, McDonald’s, Sandisk, Qualcomm, and Procter & Gamble) and we employ the S&P 500 as the market return. We first evaluate the risk of each individual stock using different risk metrics, e.g., variance (StD), minimax range, and Sharpe Ratio. Furthermore, we employ the regression approach (or beta method) to evaluate the correlation between each individual stock return and the market return, and also compute the R2 that measures the explainability level of the market information to each individual stock return. We conclude that Caterpillar has the largest sharpe value, and McDonald’s has the largest R square value. Read More

Abstract: With the increasing prominence of food safety problems, consumers are paying more and more attention to the quality and safety of agricultural products. Information traceability of agricultural products supply chain is an important way to ensure the quality and safety of agricultural products. Blockchain technology provides a new solution for information traceability of agricultural products supply chain with its characteristics of decentralization, immutable and transparency. This paper reviews the basic principles of blockchain technology and its application in agricultural supply chain information traceability. By combing relevant literature, it is found that blockchain technology is widely used in the production, processing, logistics and other aspects of agricultural products, effectively improving the transparency and traceability of the supply chain. Finally, it is concluded that the information traceability of agricultural product supply chain under the blockchain improves the traceability, visibility and information security of the supply chain, and also promotes the cooperation and coordination among various entities in the supply chain. With the continuous development and improvement of blockchain technology, its application in agricultural product supply chain information traceability will be more extensive and in-depth, providing more solid technical support for the quality and safety of agricultural products. Read More

Abstract: In China, the patterns of carbon emissions exhibit a clear divergence between urban and rural areas. While cities experience a surge in carbon emissions, rural regions maintain more stable levels, albeit with modest increases. These contrasting trends contribute to widening inter-provincial disparities in urban areas, whereas rural inequalities remain relatively unchanged. Over time, the overall inequality in carbon emissions across the country has undergone distinct phases, transitioning from a period of escalation to gradual reduction, eventually reaching a point of stabilization. Market-driven factors, alongside governmental actions, are crucial in shaping this inequality, with urban and rural areas responding differently to policy interventions. The digital economy has emerged as a pivotal force in mitigating disparities, producing significant positive spillover effects across regions. The relationship between economic development and carbon emissions inequality follows a U-shaped pattern, indicating that early stages of growth might aggravate inequality before improvement occurs. On the other hand, while optimizing industrial structures can address urban-rural disparities, the spatial spillover impact of these changes remains limited. Governmental efforts to regulate carbon emissions have been less effective in reducing inequality and, in some cases, may inadvertently contribute to further divergence. Meanwhile, openness to international markets has a more beneficial influence, whereas the role of population density in this dynamic proves to be multifaceted and difficult to predict. Read More

Abstract: This paper provides an in-depth analysis of the current employment situation of Chinese majors and puts forward corresponding countermeasures. By sorting out the employment profiles, employment fields and challenges faced by Chinese language graduates, it is found that there is a prominent contradiction between the supply and demand of Chinese language graduates, changes in the demand for vocational skills as well as a disconnect between education and actual demand. In view of these problems, this paper puts forward countermeasures and suggestions for education reform and innovation, vocational skills improvement and broadening employment channels. It is hoped that these suggestions can provide certain reference and inspiration for the educational reform of Chinese language majors and the employment of graduates. Read More

Abstract: This study investigates the key factors that drive Green GDP (GGDP) growth in Southeast Asia, focusing on foreign direct investment (FDI), trade openness, economic development, urbanization, labor productivity, and financial development. Utilizing panel data from 2009 to 2019 and employing a fixed-effects model, the findings indicate that economic development, labor productivity, and financial development are significant contributors to GGDP growth. The results underscore the importance of investing in green infrastructure and improving resource efficiency. In contrast, FDI and trade openness did not show a statistically significant effect, suggesting a need for policy reforms to channel investments and trade towards environmentally friendly sectors. Urbanization had a negative impact, highlighting the environmental challenges associated with rapid urban growth, thus calling for stronger environmental regulations and green urban planning. These insights suggest that Southeast Asian countries can further enhance GGDP growth through targeted policies that promote sustainable FDI, increase labor productivity, and support financial systems conducive to green projects. Read More

Abstract: Enterprise innovation and sustainable development are critical priorities in the digital economy to guarantee competitive advantage and long-term sustainability. This paper aims to identify and understand the intersection of digital transformation, innovation management, and sustainability, focusing on elucidating how information technology is a key enabler of organizational growth and sustainability performance. Based on a literature review and case analysis, this paper demystifies how enterprises can adopt technology to support innovation for sustainability purposes. It appears that the most practicable recommendations that successful companies follow within the context of the digital economy are perfecting the need for sustainable innovation. Strategies are recommended for firms that want to be successful in the digital world and are determined to remain environmentally and socially sustainable. Read More

Abstract: Since 2019, the China Securities Regulatory Commission formally issued on the specific provisions of the split listing, this landmark moves not only marks China's capital market in system innovation and enterprise development strategy, also indicates the domestic enterprises through spin-off listed business focus, value release and capital efficient operation of the new era officially opened. After the announcement of the China Securities Regulatory Commission, Jiangsu Guotai started the spin-off of Ruitai New Material, and was officially listed in 2022. By studying the motivation and effect of Jiangsu Guotai's spin-off listing, this paper hopes to provide reference for other enterprises interested in joining the spin-off listing track. Read More

Abstract: Prior research shows that employee satisfaction is positively related with firm per-formance. This study exploits employees’ reviews from Glassdoor.com as a measure of employee satisfaction and built a novel dataset which combines Glassdoor reviews with financial data from Bloomberg. The preliminary results from both OLS and IV models are consistent with prior research. More analysis needs to be done to validate the results. Read More

Abstract: Labor education is an important means of cultivating students' comprehensive and balanced development. The Ministry of Education emphasizes the strengthening of labor education for primary, secondary and college students, which reflects that education is not only about imparting knowledge, but also a process of shaping personality and cultivating abilities. Therefore, applied undergraduate colleges and universities as institutions that cultivate applied talents, should place greater emphasis on labor education. The article explores the problems that exist within the implementation of labor education courses for finance majors in applied undergraduate universities, and attempts to seek solutions for improvement based on the development laws of the financial industry. Read More

Abstract: As a representative industry of China's national culture, the liquor industry has a huge industrial chain and a high degree of industrial relevance, and occupies an important position in China's economic market. Because the inventory of liquor enterprises is closely related to its operating results, coupled with the complexity of liquor inventory and the easy manipulation of value, it is easy to have problems in the evaluation and supervision session, leading to the increase of inventory audit risk. How to efficiently assess the risk and professional judgment of the inventory value of liquor enterprises, and formulate appropriate measures, so as to reduce the inventory audit risk of liquor enterprises, is the focus of auditors. Starting from the idea of risk-oriented audit, A liquor enterprise as an example to analyze the risks in the inventory of liquor enterprises, and put forward some ideas and strategies to improve the inventory audit of liquor enterprises. Read More

Abstract: This paper explores the extensive success of "The Lord of the Rings" (LOTR) as a prime example of cross-media industrial expansion. Originating from J.R.R. Tolkien's novels, LOTR has achieved significant commercial and cultural milestones through films, TV series, and video games, generating around $20 billion in revenue. We analyze the principles of trans-media storytelling, where each medium—literature, film, and games—enhances the narrative world. The paper also highlights the fan economy's role in sustaining the brand through community engagement and user-generated content. Challenges in cross-media collaboration, such as content integration and copyright management, are discussed, with suggested solutions including advanced technologies like VR and AR. Case studies like "Pokemon GO" and virtual events in "Fortnite" underscore the innovative potential of cross-industry partnerships. Empirical analysis shows substantial revenue from licensed merchandise and spin-offs, validating the commercial viability of IP cross-field construction. The paper concludes by addressing future trends and challenges, emphasizing strategic planning to maximize the cultural and economic impact of IPs like LOTR. Read More

Abstract: The purpose of this paper is to discuss the current situation and existing problems of guzheng teaching in universities, and to put forward corresponding countermeasures and suggestions. Firstly, through analysing the background and significance of guzheng education in universities, the important position of guzheng teaching in university music education is emphasized. Then, the current situation of guzheng teaching in universities is analysed in detail, including curriculum, teaching content, teaching mode and method, teaching staff and teaching facilities and resources. On this basis, this paper reveals the problems of university guzheng teaching, such as the imperfection of the curriculum and teaching content, the lagging behind of the teaching mode and method, the uneven level of the teaching staff, and the insufficiency of teaching facilities and resources, etc. In order to improve these problems, this paper puts forward a proposal for the improvement of guzheng teaching in universities. In order to improve these problems, this paper puts forward a series of countermeasures and suggestions, including improving the curriculum and teaching content, innovating the teaching mode and method, improving the level of teachers, and strengthening the construction of teaching facilities and resources. Finally, this paper summarises the whole article and points out the importance of university guzheng teaching and the future development prospect. Read More

Abstract: In the era of Media 3.0, brands and merchants are increasingly utilizing e-commerce live streaming as a key strategy for engaging consumers in an interactive and immersive digital environment. One critical factor in this engagement is the emotional transmission to consumers, which plays a pivotal role in influencing their participation and purchasing behavior. E-commerce live streaming presents a unique blend of real-time communication, social interaction, and commercial transactions, making it essential to understand the underlying psychological mechanisms at play. This study, grounded in the Stimulus-Organism-Response (S-O-R) model, investigates how emotional responses, triggered by stimuli such as product presentation, anchor credibility, and peer feedback, mediate the relationship between the live-streaming environment and consumer purchasing decisions. By examining the impact of both positive and negative emotions, this research aims to uncover the emotional pathways that drive consumer engagement and purchase intentions in the live streaming context. The findings not only contribute to the theoretical understanding of emotional mediation in digital commerce but also provide practical insights for enhancing live-stream marketing strategies to optimize consumer behavior outcomes. Read More

Abstract: With the development of network technology, live marketing has emerged, gradually turning from entertainment live broadcasting to commodity sales, becoming the new darling of e-commerce. Its features include two-way interaction, high accuracy, low cost, rich content and wide audience. Influencers play a central role in live marketing, promoting sales through product presentation, enhanced interaction, content creation and atmosphere. This paper analyzes the influence of influencers' image, reputation, professionalism and popularity on consumers' purchase intention. The management of influencers is discussed to ensure the stability and efficiency of live marketing. Read More

Abstract: Under the background of rural revitalization strategy, the cultural identity of new villagers in immigrant villages has received increasing attention. Taking Damoyu Village in Kunming, Yunnan as an example, this study explores how the new villagers' sense of identity with local culture affects their constructive authenticity, life satisfaction and community loyalty. The study constructed a comprehensive model, proposing that cultural identity positively affects the constructive authenticity, the constructive authenticity positively affects the satisfaction and loyalty of new villagers, and satisfaction plays a mediating role between the constructive authenticity and loyalty. 173 new villagers' data were collected through questionnaire surveys and analyzed using structural equation models. The results verified the model's hypothesis. The study found that improving the new villagers' sense of cultural identity and the constructive authenticity of the local environment can significantly improve their life satisfaction and community loyalty. This paper provides important theoretical support and practical suggestions for the cultural construction and community integration of immigrant villages in rural revitalization. Read More

Abstract: With the rise of emerging platforms like Temu and Shein, Australia's e-commerce market has been thriving, leading to significant shifts in the market landscape. Digital marketing, which utilizes digital media as a tool, employs consumer profiling for data collection and rational usage, analyzing users' potential attributes and summarizing their behavioral characteristics. This has become the foundation for developing marketing strategies. By using digital marketing tools and digital media, businesses can precisely target users and devise actionable marketing strategies, providing a basis for product marketing and increasing sales volumes. As a highly developed market economy, Australia's digital marketing environment is characterized by diversity and complexity. This paper aims to explore how changes in the digital marketing environment in Australia affect consumer behavior and provides insights for companies to formulate effective marketing strategies. Read More

Abstract: Population growth prediction is a critical task for effective policy-making and planning, impacting economic development, social stability, and resource utilization. Traditional models like the Malthusian and logistic growth models have been foundational in understanding population dynamics. However, these models have limitations, particularly in accounting for resource constraints and technological advancements. To address these limitations, this study develops and validates a logistic-based grey prediction model for population growth. The logistic-based grey prediction model integrates the logistic growth model's characteristics with grey system theory, which is designed for systems with incomplete or uncertain information. This integration enhances the model's robustness and accuracy in population forecasting. The model leverages the least squares method for parameter estimation and employs a weakening buffer operator to refine predictions. Empirical analyses using population data from various periods demonstrate the model's effectiveness and improved accuracy. The study also compares the logistic-based grey prediction model with other numerical methods, including the Taylor Series Method, Central Difference Methods, and the Leslie Model. The results indicate that the logistic-based grey prediction model provides reliable forecasts, making it a valuable tool for policymakers and researchers. The findings suggest that the logistic-based grey prediction model can better accommodate fluctuations in population data and offer more accurate long-term predictions. This contributes to more informed decision-making in demographic and economic planning, highlighting the model's practical application in real-world scenarios. Read More

Abstract: To establish an authoritative comprehensive platform for the export of used cars, this paper proposes the design and implementation of a distributed architecture for a comprehensive service platform for used car exports. Firstly, it centers around export orders to connect the entire business process. Secondly, it builds the platform based on distributed systems, distributed caching, cloud technology, and load balancing technology for used car export services. Lastly, it verifies the system's performance through metrics such as maximum concurrent users, transaction response time, throughput rate, success rate, and resource utilization. The results indicate that this system can assist used car export enterprises in completing their business operations. The platform, centered around export orders, connects the entire business process, achieving efficient data utilization, collection, and query of documentary evidence, promoting efficient business operations. It supports one-click generation of documents and certificates, and features vehicle-specific query functions, positioning the platform at a leading level in the field of used car exports. Read More

Abstract: The Constitution is at the forefront of the national legal system and has the highest legal effect. The implementation of constitutional governance is not only to visualise the values and objectives pursued by the Constitution, but also a powerful means to realise the national governance strategy. This paper discusses and analyses the constitution and constitutional governance, and comes up with some thoughts on the basis of the implementation of the constitution and constitutional governance. Read More

Abstract: In recent years, with the continuous development of the global economy and the steady growth of per capita income, modern people's awareness of skin care has been continuously improved, and people's health awareness and recognition of medical cosmetology have been continuously improved. With the rise of consumption by a new generation of young people, the choice of light medical aesthetics has gradually become a trend.  This paper analyzes the marketing environment of the cosmeceutical industry through Porter's Five Forces Model and P EST Model, and better shows the marketing development prospects of the industry, in order to better meet the service needs of consumers and have a more eye-catching development in the new market environment. Read More

Abstract: As a long-standing type of crime, theft has become a focus of attention in both academia and judicial practice due to its high recidivism rate. To gain a deeper understanding of this phenomenon, this study takes 795 theft verdicts from C city over the past 8 years as a sample to investigate the characteristics, causes, and effective governance strategies of recidivism in theft. At the same time, it analyzes in depth the social structure, judicial and legal practices that contribute to the sustained increase in recidivism rates. In response to the above issues, measures have been proposed to optimize the trial procedures, establish a "replacement punishment" system, and improve the application of probation in theft crimes. The aim is to provide practical and feasible solutions for the problem of repeated theft in C city and even wider areas, and to provide policy references and theoretical support for preventing and reducing the recurrence of theft crimes. Read More

Abstract: This study investigates the impact of the 2018 US-China trade war on China's economy and its pursuit of carbon neutrality. Amid trade tensions, China's 2020 pledge for carbon neutrality emerged as a strategic response to external economic pressures. By using SPSS and the Environmental Kuznets Curve model, this research quantitatively explores how economic growth correlates with environmental health. It examines how the trade war influenced China's industrial and technological advancements, inadvertently fostering emissions reduction and enhancing environmental awareness. The findings reveal that these adjustments not only mitigated short-term economic challenges but also prompted shifts in employment and heightened public consciousness about environmental issues. This analysis contributes to understanding the intricate balance between trade, economic growth, and environmental sustainability, offering policy recommendations to harmonize these elements globally. Read More

Abstract: Ecotourism is a new form of tourism based on natural resources and ecological environment, which is of great significance to solve the contradiction between ecological environment protection and social and economic development. Ecotourism of Source in taihu lake scenic area of Lin’an has a strong development potential, but the rapid development of other forms of ecotourism, such as leisure agriculture and folk tourism, has caused a certain degree of impact on the development of he ecotourism of Source in taihu lake scenic area. Therefore, the evaluation of tourists’ satisfaction of he ecotourism of Source in taihu lake scenic area has a strong promoting effect on the significant improvement of the comprehensive competitiveness of ecotourism scenic spots. Taking the ecotourism of Source in taihu lake scenic area as research object, the tourists’ satisfaction was evaluated by the fuzzy comprehensive evaluation method based on hierarchical analysis, and the tourists’ satisfaction and overall satisfaction in six dimensions including ecological environment, tourism resources, tourism facilities, service management, tourism consumption and tourism experience were analyzed. The results show that the tourist satisfaction of the ecotourism of Source in taihu lake scenic area is 3.4321, which basically reaches the level of satisfaction according to the principle of maximum membership. However, the scores in the dimension of ecological environment, tourism experience and service management are relatively low, so it is necessary to improve the ecological environment, improve tourists’ sense of experience and improve service management, so as to put forward some practical countermeasures and suggestions for improving tourists’ satisfaction and sustainable development of ecotourism in this ecological scenic spot. Read More

Abstract: The current administrative public interest litigation system has insurmountable limitations in terms of the scope of the case, the main body of the prosecution, and there are limitations in the functions of the procuratorate and the formation of a highly interconnected model, and it is difficult to comprehensively safeguard the public interest in the post-facto mode of relief. Therefore, the need for administrative public interest litigation system adjustment, the construction of preventive administrative public interest litigation. The implementation of preventive administrative public interest litigation needs to have mature theoretical support and meet the current needs of reality. The construction of preventive administrative public-interest litigation begins with defining the scope of the case, clarifying the main body of the prosecution, expanding the functions of the procuratorate, and setting up a system of travelling public-interest litigation prosecutors. Read More

Abstract: Supply chain finance (SCF) has emerged as a pivotal tool to encourage economic prosperity, especially in African regions where Small and Medium Enterprises (SMEs) often face significant capital shortages. Small-sized businesses usually struggle to fulfill client’s demands or honor a contract with bigger firms. That is a fact in countries all around the globe, however, this condition is considered more severe in African countries. African countries face challenges in managing global supply chain chains due to government instability, corruption, limited technology use, and low education levels. With the rise of globalization, it has become ever more crucial to transform and stabilize supply chain management in the region. Supply chain finance (SCF) analyzes capital flows in a supply chain, aiming to reduce financing costs and increase efficiency, which has been an overlooked area for a long time. This research was conducted to understand the potential SCF holds regarding improving the economy in African countries. Read More

Abstract: Routine innovation can help enterprises eliminate old routines that do not adapt to the environment, introduce new routines with high efficiency, and improve the adaptability of enterprises and the environment. Based on this, this paper constructs an evolutionary game model between enterprises and employees, explores the game relationship between enterprise innovation incentives and employee practice innovation, and uses simulation to analyze the influence of different parameters on the evolution path of both parties in the game. The results show that there are two kinds of evolutionary stability strategies, and the final result depends on the parameter values in the payoff matrix. The relationship between income and cost is the decisive factor affecting enterprises and employees' strategy choices. One effective measure to promote enterprise innovation is the third-party reward. Establishing reasonable revenue distribution mechanisms is conducive to improving employees' innovation initiatives. This paper contributes to the advancement of research in the field of routine innovation and broadens the use of organizational routines in corporate governance. Read More

Abstract: With the advent of the digital age, social media has become an important tool to shape the image of a city's brand. This paper aims to explore how to use social media platforms to build creative city brands, so as to enhance the attractiveness and competitiveness of cities. Through the study of many successful cases at home and abroad, combined with the theory of social media communication and the theory of urban brand image, this paper analyzes the mechanism of social media in urban brand promotion. The research adopted a combination of quantitative and qualitative methods, including online questionnaire survey, social media data analysis and in-depth interviews, to collect and analyze relevant data. The results show that social media can not only increase the visibility of cities, but also promote cultural exchanges and economic cooperation. In addition, the study found that personalized content creation, interactive user engagement, and sustained brand storytelling are key factors for successful city branding on social media. Finally, this paper puts forward suggestions on social media marketing strategies for different types of cities, and points out that future research should pay attention to the impact of changes in social media platform algorithms on the effectiveness of urban brand communication. This study provides a practical reference for city managers to promote city image more effectively in the new media environment. Read More

Abstract: Digital sharing of social public resources (SPRs) is an approach of resource-allocation that can effectively compensate for the limitations of time, space and communication modes in accessing SPRs and achieve the balanced allocation of them. The purpose of this paper is to study the development level of digital sharing of SPRs and its influencing factors. The panel data of 31 Chinese provinces from 2015 to 2020 are collected. A comprehensive evaluation index system for digital sharing of SPRs is constructed to evaluate its development level using the Global Entropy Weight Method (GEWM). And the influencing factors of the sharing level are systematically identified based on the stepwise regression model. The results show that: the development level of digital sharing of SPRs varies significantly among Chinese provinces and cities, but the overall development level is gradually increasing. The government fiscal expenditure capacity, industrial structure, regional economic development level, scientific and technological innovation capacity, and urbanization level can promote the digital sharing of SPRs. The degree of external openness and regional population size have negative effects on the digital sharing of SPRs. Read More

Abstract: With the continuous development of market economy and the increasing prosperity of capital market in our country, accounting firms are taking on more and more important responsibilities as "gatekeepers" of capital market. Audit quality, as the core of accounting firm management, directly affects the stability and development of the financial market. The level of audit quality is directly related to investors' trust and dependence on financial reports, the reputation and business development of accounting firms, and influences corporate governance, financial market stability and government supervision. All along, the regulatory authorities pay more attention to the audit quality management of the firm. In the announcement disclosed by the China Securities Regulatory Commission, the firm will be punished for illegal behaviors every year. In recent years, the Ministry of Finance and the China Annotations Association will conduct practice quality supervision and inspection of the firm every year, the audit quality management of the firm still has defects. These problems may cause a crisis of trust in the public, which in turn affects the development of the entire industry. However, the current accounting firms do not pay enough attention to the audit quality management and the supervision is insufficient, and the audit quality becomes low. In order to promote the high-quality and sustainable development of the registered accounting industry, it is urgent to strengthen the audit quality management of accounting firms. Therefore, this paper takes M Accounting Firm as the case study object, analyzes and summarizes the existing problems in audit quality management of accounting firms found during the internship, finds out the causes of the problems, and puts forward targeted optimization suggestions, so as to strengthen the audit quality management of this accounting firm and promote its healthy and sustainable development. Read More

Abstract: In today's societal context, corporate development faces new opportunities and challenges, with competition among businesses shifting from talent, products, and economic strength to corporate social responsibility (CSR). This change brings new demands for business development. CSR originated in Western countries, but initially did not significantly impact corporate growth. In recent years, the concept of social responsibility has gradually been recognized by society and has gained influence internationally. Current research, both domestically and internationally, mainly focuses on how CSR fulfillment affects corporate competitiveness. To maintain a strong position in the highly competitive market, companies must actively fulfill their social responsibilities. Only by doing so can they gain customer recognition and wield better market influence. Therefore, this paper comprehensively analyzes the impact of CSR on corporate competitiveness, clarifies the role of CSR in enhancing market competitiveness, and ensures that companies actively fulfill social responsibilities while developing economically. Read More