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Table of Contents
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Original Research Article
by Kai Jing
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12434
8 Views,
0 PDF Downloads
With the continuous development of artificial intelligence and large numbers, people are no longer satisfied with the traditional
investment portfolio method. This paper proposes a way of investment portfolio based on reinforcement learning, and researches stocks
through deep deterministic strategy gradient algorithm. We set up stock virtual account assets, set rewards and punishments, and charge certain transaction fees, so that the agent can carry out autonomous transactions to achieve the effect of decision optimization.
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Original Research Article
by Yaojia Zheng
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12435
9 Views,
0 PDF Downloads
Under the trend of economic globalization, cross-border operation is becoming more and more common, this paper discusses the
successful experience of Chinese logistics company, J&T Express, in Saudi Arabia. Using the logic of synthesis, the paper specifically analyzes the political, economic background, market potential, and analyzes the future development in a more concise manner, showing the dividends brought by “The Belt and Road” initiative. It also analyzes in detail the business strategy, localization strategy of J&T Express, extracting the successful experience. Using the theoretical model—Michael Porter diamond Model, specifically analyzes some advantages of J&T
Express cross-border operation. Combined with the research of previous scholars, I figure out that the ability of J&T Express to solve the “last
kilometer delivery” is strong and the cross-cultural management ability is an outstanding advantage. I hope that the content of this paper can
bring some inspiration to other enterprises conducting multinational operations.
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Original Research Article
by Yongxiang Yin, Sha Chen, Mingdong Li, Lihua Xie
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12436
14 Views,
0 PDF Downloads
In order to meet the needs of talent construction in smart cities and fully leverage the role of ideological and political education,
this article starts from the perspective of ideological and political education in universities, analyzes the challenges faced by ideological and
political education in cultivating the employment ability of college students under the background of smart cities, clarifies the promoting role
of ideological and political education in college student employment, and further proposes effective ways for ideological and political education to improve employment quality, thereby helping college students establish a correct worldview Outlook on life and values, enhance the
employment competitiveness of college students, and promote the comprehensive improvement of their employment quality.
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Original Research Article
by Hongqian Cheng, Jiahui Ji, Weilan Cui
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12437
7 Views,
0 PDF Downloads
Since the reform and opening up, China has consistently adhered to an international strategy of “opening up to the outside world,”
especially after 2014, when China’s foreign direct investment (FDI) and outward foreign direct investment (OFDI) have been running neck
and neck. In this context, many enterprises have chosen to engage in bilateral investments with developed countries to gain more learning
opportunities from advanced economies, thereby achieving breakthroughs in their core technologies and promoting the construction of an
innovative country. Building on this, this article conducts an in-depth analysis of the mechanisms through which bilateral direct investment
promotes technological innovation, which are mainly manifested in the cross-border flow of knowledge and technology, the integration and
optimization of innovative resources, and the improvement of market and competitive environments. Corresponding development recommendations are then proposed.
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Original Research Article
by Huixian Chen, Lu Feng
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12438
7 Views,
0 PDF Downloads
As the two largest economies globally, the trade relationship between China and the United States holds crucial significance for the
world economy. This paper aims to comprehensively assess the impact and effectiveness of U.S. trade barriers on Sino-American trade, as
well as the combined effects of trade wars and tariffs on the global market. Analyzing using Porter’s Value Chain Model, Okun’s Law, Marshall’s Demand Curve, and Porter’s Five Forces Model, the paper highlights the influence of U.S. trade policies on the global supply chain,
unemployment rates in both China and the U.S., and companies seeking exports to the world market. The research reveals that U.S. tariff
barriers have led to a 1.05 percentage point increase in the U.S. unemployment rate, simultaneously causing a 0.7 percentage point increase
in China’s unemployment rate. Furthermore, trade wars and tariffs have negatively impacted the purchasing intentions of consumers in both
China and the U.S. By considering the multifaceted effects of trade barriers and tariffs, this study underscores the urgency of critically evaluating trade policies to better understand their intricate repercussions on the global market.
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Original Research Article
by Chen Zhang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12439
16 Views,
0 PDF Downloads
The development of blockchain, encryption, distributed accounting and other technologies has given rise to the digitization of
currency, and the popularization and application of digital currency is ready to take off. As a new payment method, how to integrate digital
currency into the existing payment ecosystem and give full play to its comparative advantages, promote the expansion of payment scale, and
improve payment efficiency is the core proposition of digital currency research and development. This article starts from the perspective of
traditional payment methods and explores the impact of digital currency on traditional payment services. It can not only provide theoretical
support for exploring the substitution of digital currency for other payment methods, but also enrich the theoretical connotation of digital
currency. At the same time, it also provides theoretical guidance on how digital currency can join the existing financial symbiotic payment
ecosystem and leverage its own advantages.
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Original Research Article
by Wuyan Zhu, Nutteera Phakdeephirot, Songyu Jiang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12440
13 Views,
0 PDF Downloads
We aimed (1) to validate the impct of Pinduoduo customer service on consumer satisfaction, (2) to Explore the influence of perceived quality and perceived value on consumer satisfaction with Pinduoduo, and (3) to provide recommendations for stakeholders to enhance customer service quality and guidance for optimizing customer service quality. This research designed a questionnaire to collect data
from 442 users. The research reveals the complex relationship between perceived quality and perceived value on consumer satisfaction with
PDD. Despite the relatively minor impact of perceived quality, the significant positive influence of perceived value emphasizes its crucial role
in the satisfaction enhancement process. Ultimately, we offer targeted recommendations for PDD’s stakeholders to enhance customer service
quality.
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Original Research Article
by Guimin Yang, Yuanshuai Li, Longqing Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12441
7 Views,
0 PDF Downloads
The pace of high-speed economic growth in China has slowed down. At present, it has entered a critical period of high-quality development and transformation. Digital economy and optimization and upgrading of industrial structure play a vital role in this process. Therefore, it is of great significance to explore the path through which the digital economy affects the upgrading of industrial structure. Firstly, this
paper introduces the development background and current situation of digital economy and industrial structure in China. Secondly, it combs
out the effect path of digital economy on the upgrading of industrial structure. Finally, according to its mechanism of action, this paper puts
forward some countermeasures and suggestions on strengthening the application of digital technology, promoting industrial integration and
formulating different policies for different regions.
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Original Research Article
by Tian Fan
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12442
7 Views,
0 PDF Downloads
Accounting information is a kind of electronic information technology and traditional accounting business process for the organic
combination of new financial management mode, through the computer system between internal, enterprises and information integration
between enterprises and customers, optimize and simplify the financial management process, through the accounting and financial analysis
function together, to achieve the purpose of improving the level of financial management. At present, China’s enterprise accounting informatization is still in the development stage, although many enterprises have used information technology in the daily accounting work, but
because many enterprises are not familiar with the accounting information system, there are many problems in the application process. Therefore, this paper first analyzes the current situation of the development and existing problems of accounting informatization in China, and then
puts forward the corresponding solutions to these problems, hoping to help the relevant staff.
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Original Research Article
by Qian Hu
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12443
7 Views,
0 PDF Downloads
In order to reduce the adverse impact of economic development on the natural environment, the world began to enter the era of
low-carbon economy, enterprises in the process of development should also strengthen environmental pollution control, to achieve energy
saving and consumption reduction. Based on the situation, this paper is researched in coal enterprises financial risk management mechanism
under the background of the low carbon economy. First of all, a brief introduction of low-carbon economy and financial risk related content;
Then, it analyzes the types of financial risks of coal enterprises under the background of low-carbon economy; Finally, it puts forward the
construction method of the financial risk management mechanism of coal enterprises, hoping to provide some reference for other coal enterprises through the discussion of this article.
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Original Research Article
by Fengyan He, Nutteera Phakdeephirot, Songyu Jiang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12444
11 Views,
0 PDF Downloads
The aim of this study is to validate the influence of subjective norms, perceived behavioral control, trust and attitude on the intention to purchase real estate for elderlys’ wellness and health (REWH). 405 valid questionnaires were successfully collected in Guangdong
and Foshan city, China. The research findings indicate that subjective norms have a significantly positive impact on purchasing attitude and
intention; perceived behavioral control has a significantly positive impact on purchasing attitude and intention; trust has a significantly positive impact on purchasing attitude and intention; and purchasing attitude has a significantly positive impact on purchase intention.
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Original Research Article
by Xiaoyan Zhu, Yu Zhang, Junqi Luo, Simin Chen, Zhe Zeng, Fei Xiong
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12445
9 Views,
0 PDF Downloads
The report of the twentieth CPC National Congress points out that “To build a modern socialist country in all respects, we must,
first and foremost, pursue high-quality development”, and that “the most arduous and burdensome task in the comprehensive construction
of a modernized socialist country remains in the countryside”. The “Xihaigu” region of Ningxia, which was once recognized by the United
Nations as “unsuitable for human survival”, has taken a smooth path in comprehensively promoting high-quality development. Based on the
field survey and research of seven villages in five counties in Ningxia, this paper summarizes the five major achievements of the “Xihaigu”
region of Ningxia in comprehensively implementing the new development philosophy and comprehensively promoting high-quality development, analyzes the four major problems that need to be solved in the stage of comprehensively promoting high-quality development, and puts
forward the optimized direction of comprehensively promoting high-quality development, consolidating and expanding the results of poverty
alleviation, and realizing the development of high-quality rural industries.
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Original Research Article
by Xin Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12446
8 Views,
0 PDF Downloads
Artificial intelligence is playing an increasingly important role in the field of financial technology. Through the application of technologies such as credit scoring, high-frequency trading, customer service and risk management, it has greatly improved the efficiency and
accuracy of financial services. Artificial intelligence plays a particularly significant role in risk management, which can improve the accuracy
and speed of risk identification and evaluation, optimize risk management processes and strategies, improve the effectiveness and timeliness
of risk control, promote the transparency and explainability of risk management, and promote risk management innovation and continuous
improvement.
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Original Research Article
by Jiahong Zheng
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12447
7 Views,
0 PDF Downloads
The combination of fintech and blockchain technology is reshaping the future of payment systems and financial services. Blockchain, as a decentralized ledger technology, provides the infrastructure for digital currencies and supports the operation of cryptocurrencies
such as Bitcoin. It not only promotes the development of digital currencies, but also promotes the application of smart contracts to automatically execute contract terms and improve the efficiency of financial transactions. Supply chain finance also realizes the transparency of capital flow and logistics information through the blockchain, shortening the settlement time. In payment systems, the application of blockchain
technology reduces the cost of cross-border payments, improves payment efficiency, and enhances the security of payment systems through
distributed ledgers. This technology has also facilitated innovations in the payments space, such as micropayments and instant payments,
bringing unprecedented convenience to consumers and businesses.
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Original Research Article
by Yu Xia, Jianing Zhang, Jiayu Li, Qing Niu, Yuting Huang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12448
7 Views,
0 PDF Downloads
With the increasingly fierce global competition, the cultural literacy of consumers is getting higher and higher, and the cultural
differences between different countries, nationalities and beliefs make the cultural factor become more prominent in marketing. As a multidisciplinary cross-cutting field, the influence of culture has penetrated into various aspects of society, science and technology, and economy.
This paper discusses how culture affects corporate marketing, and points out that it plays an important role in the design of today’s corporate
products. Cultural factors include behavior, language, values, etc., which cannot be ignored. A proper understanding of these factors is essential to achieving business goals and maintaining the health of an organization. In this paper, we will discuss the future development trend and
emphasize that enterprises should make full use of the results of market research, respect the differences between different cultures, establish
a consistent business philosophy and company culture, and tailor-made targeted marketing strategies according to the characteristics of regional cultures. In addition, they should make careful design according to the characteristics of product packaging and sales channels.
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Original Research Article
by Shuquan Cun
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12449
7 Views,
0 PDF Downloads
The protection of intellectual property rights is crucial to promoting innovation and promoting economic development. In the
system of intellectual property rights protection, the punitive compensation system, as a powerful means, aims to effectively combat the infringement behavior and safeguard the rights and interests of intellectual property rights. However, the current punitive compensation system
for intellectual property rights is faced with a series of problems and challenges in practice. How to effectively deal with these problems and
improve the applicability of the system has become an urgent matter. This paper will discuss the theoretical basis, problems and challenges,
and the applicable path, aiming to provide reference for improving the intellectual property protection system.
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Original Research Article
by Chenyan Mei
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12450
7 Views,
0 PDF Downloads
With the continuous innovation and improvement of IT technologies such as computing technology and Internet technology in various countries, it has brought unprecedented challenges and opportunities for the research on the content of management accounting. First of
all, the current EPR system can effectively improve the work efficiency and quality of enterprises in various fields. Its system is an emerging
high-tech derivative (Ibid). Secondly, information technology is also a feature of the era of globalization. Adequate real-time information has
played an important role in the efficient operation of enterprises (Yiming, 2021). Therefore, ERP has a profound impact on corporate accounting management. Through the research of ERP corporate information, we can understand the meaning and characteristics of the system and
the impact of informatization on management accounting, and propose corresponding measures. Finally, in order to improve the international
Market competitiveness and improvement of the accounting management capabilities of different companies in the country, corporate management accounting through the ERP system to provide guidance on the value of applications and corporate development (Lunwendate.com,
2016). At the same time, the most important impact of the use of ERP system on the operation of a company is financial accounting. Professional researchers believe that the biggest impact on the implementation of ERP systems in enterprises is the accounting personnel (Qingguo
and et al, 2019). This article mainly understands and inquires about the definition of management accounting, the characteristics of ERP, the
working principle of ERP system and other related concepts and knowledge points. At the same time, this article mainly studies the impact of
ERP system on management accounting in different aspects such as cost supervision, budget system and data collection.
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Original Research Article
by Zhuyu Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12451
9 Views,
0 PDF Downloads
The purpose of this paper is to explore the development path of leisure agriculture in the context of digital economy and put forward corresponding suggestions. With the rapid development of digital technology and the rise of digital economy, leisure agriculture plays
an increasingly important role in rural economic development. This paper will start from the concept and characteristics of leisure agriculture,
analyse the impact of the digital economy on leisure agriculture, discuss the development opportunities and challenges of leisure agriculture
in the era of digital economy, and put forward corresponding path development proposals.
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Original Research Article
by Yun Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12452
7 Views,
0 PDF Downloads
This report concentrates on Westpac Banking Corporation, in particular its internal and external environment which affects the development of Westpac Bank. For the organization structure and management, the 3 main customer-facing business divisions are cooperating
well and branch several sub company which specifically pay attention to a different field. In addition, BTFG is the best way to manage Westpac that helps the customers to achieve their financial goals. And for SWOT, technology and new products become more important recently,
with the wildly use of network mobile banking app is more popular that convenient banking app can get more customer to utilize Westpac.
Risk management is crucial for an ADI to protect its diversified stakeholder; thus, Westpac identified five key risks: credit, liquidity, market,
operational, and compliance risks.
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Original Research Article
by Zhiying Liang, Lixin Jiao
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12453
7 Views,
0 PDF Downloads
This paper first briefly introduces the artificial intelligence technology commonly used in financial data analysis, including data
preprocessing, machine learning algorithm and deep learning technology. Then, the application of artificial intelligence in financial data analysis is discussed in detail. Then, the optimization strategy of artificial intelligence in financial data analysis is proposed, including data quality
improvement, feature engineering optimization, model selection and parameter adjustment, model fusion and enhancement, online learning
and real-time prediction. Finally, the challenges and future development directions of artificial intelligence in financial data analysis are prospected.
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Original Research Article
by Haohong Gan, Song Leng
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12454
7 Views,
0 PDF Downloads
The planning and design of supply chain regional logistics network is a complex task, which needs to fully consider various factors.
This paper first reviews the methods of supply chain management, logistics network planning and data analysis. Then, it analyzes the application of data analysis in regional logistics network planning and design of supply chain, including data collection and preprocessing, logistics
network layout optimization, inventory management and distribution route optimization, transportation capacity optimization, etc. Finally,
the implementation strategy of regional logistics network planning and design of supply chain is put forward, including cooperation strategy,
information strategy and risk management strategy.
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Original Research Article
by Tingting Yu
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12455
7 Views,
0 PDF Downloads
With the increasingly serious global social and environmental problems, enterprise social responsibility and sustainable development have gradually become the focus of global attention. China’s market economy has entered a new stage, and as a product of sustainable
development concepts, ESG has gradually become an important evaluation indicator for enterprise health management and decision-making,
and has also received increasing attention from investors and society. However, there is still controversy over the impact of ESG performance
on enterprise value. Therefore, this article briefly analyzes the content of enterprise ESG performance, conducts in-depth exploration of the
impact of enterprise ESG performance on enterprise value, and proposes strategies to make use of enterprise ESG performance to enhance
enterprise value for reference.
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Original Research Article
by Xiaohua Feng, Wenting Ye
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12456
9 Views,
0 PDF Downloads
In the era of digital economy, digital technology innovation becomes the point of international competition for multinational corporation. Digital cross-border mergers and acquisitions (M&As) are utilized to create an open and collaborative innovation ecosystem to narrow
the technological gap between different countries and enhance the ability of independent innovation in the host country. This paper elaborates the connotation, extension and quantification of the two concepts of digital cross-border M&As and digital technology innovation, and
states the mechanism and effects how digital cross-border M&As affect the digital technology innovation in firms from both theoretical and
empirical perspectives. Some research in this field has been accumulated but it is still in the first stage, the impact mechanism and empirical
evidence need to be further enriched.
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Original Research Article
by Dawei Zha
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12457
6 Views,
0 PDF Downloads
The respective research work is based on a secondary qualitative database following a descriptive research design to complete the
work effectively. All the responses are collected via an interview of 5 employees from different leading traditional Chinese companies. The
whole work was emphasized on the factors that affect change management in traditional sectors of China. There are more than 70% of traditional companies who are adopting change management to cope with the new updated work culture. However, many industries are facing
several difficulties in adopting these recent changes.
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Original Research Article
by Hua Zhao
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12458
5 Views,
0 PDF Downloads
This article studies the relevant issues of agricultural product supply chain monitoring and traceability platform under the Internet
of Things. On the basis of analyzing the current situation of China’s agricultural product supply chain, it is proposed to use Internet of Things
technology to build a monitoring and traceability platform for agricultural product supply chain. The article first introduces the basic principles and characteristics of Internet of Things technology, then explores the security, traceability, and information asymmetry issues in agricultural product supply chains, and elaborates on the necessity of establishing monitoring and traceability platforms. On this basis, a design
and implementation scheme for an agricultural product supply chain monitoring and traceability system based on the Internet of Things is
proposed.
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Original Research Article
by Xiaotong Guo
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12459
6 Views,
0 PDF Downloads
The relationship between internal control and accounting information quality is crucial to ensure the reliability and transparency of
corporate financial reporting. The purpose of this study is to explain how the key elements of internal control affect the quality of accounting
information, and to explore how high-quality accounting information in turn improves the effectiveness of internal control. First, the internal
control environment serves as the foundation to provide the necessary organizational culture and values for producing high-quality accounting information. Secondly, internal control activities directly affect the accuracy and reliability of accounting information by ensuring the
correct recording and reporting of transactions. In addition, the monitoring mechanism of internal control can detect and correct accounting
errors, thereby improving the quality of information. Finally, high-quality accounting information can provide feedback for the continuous
improvement of internal control and ensure the appropriateness and effectiveness of control measures. The conclusion of this study points out
that strengthening internal control and improving the quality of accounting information are mutually promoting processes.
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Original Research Article
by Hu Xia
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12460
6 Views,
0 PDF Downloads
In recent years, the scale of colleges and universities in our country has gradually expanded, and the reform of education system
has also been deeply promoted. As an important part of financial management in colleges and universities, budget management provides an
important means for the rational allocation of resources in colleges and universities, which has attracted people’s attention and attention.This
paper sorts out the problems in the budget management of colleges and universities, and puts forward the countermeasures to these problems
for your reference.
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Original Research Article
by Jing Ding
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12461
6 Views,
0 PDF Downloads
With the improvement of living standards, tourists’ needs for tourism experience are more diversified and personalized. Based on
the analysis of the types and characteristics of tourism resources, the evaluation method of “336” is used to provide suggestions for the development of tourism resources.
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Original Research Article
by Suyu Zhou
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12462
15 Views,
0 PDF Downloads
By analyzing the macroeconomic and financial situation and related policies in the new period, this paper comprehensively analyzes the important changes in the fields of finance, currency, industry and science and technology. In the current macroeconomic environment,
fiscal policy focuses on stabilizing growth, monetary policy emphasizes flexible regulation, industrial policy highlights transformation and
upgrading, and science and technology policy emphasizes innovation leadership. In terms of future policymaking, the paper puts forward a
series of recommendations to promote sustainable economic growth and structural adjustment.
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Original Research Article
by Ji Wei
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12463
6 Views,
0 PDF Downloads
With the rapid development of the digital economy, cross-border business and technological challenges have put forward new
requirements for tax policies. The traditional tax collection and management model of tax units can no longer meet the global economic
integration environment and the rapid development trend of science and technology in the Internet era. The traditional tax collection and
management model has many drawbacks, making it difficult for enterprises to cope with massive data and resulting in low tax collection and
management efficiency. Therefore, this article combines the impact of cross-border business and technological development on tax policies in
the digital economy era, and proposes a series of tax policy recommendations that are suitable for the digital economy era, aiming to promote
the healthy development of the digital economy.
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Original Research Article
by Ruichen Yu, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12464
6 Views,
0 PDF Downloads
From December 11th, 2001, when China joined the WTO and became the 143rd member of the World Trade Organization, China
local enterprises and foreign-funded enterprises began to intensively use industrial design, which made the industrial design industry expand
rapidly. With the remarkable improvement of level and theory, China has become the third largest industrial design country in the world after
the United States and Japan. However, despite the rapid development of industrial design industry, the employment status of industrial designers is full of hardships. However, with the change of global market environment, the uncertainty of technological development and the
application of new office model, employees’ sense of trust, loyalty and job embeddedness degree to enterprises are getting lower and lower,
and the competition among enterprises is no longer based on traditional economic and technological competition, but on talents. As a leader,
how to attract and retain employees is an important issue. Taking Chongqing as an example, this study explores the employment development
status of industrial designers in this new era, and deeply studies the mechanism of leadership empowerment.
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Original Research Article
by Kerun He
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12465
6 Views,
0 PDF Downloads
ChatGPT, as an emerging product of natural language processing, brings opportunities as well as certain challenges to the auditing
industry as well as related practitioners. ChatGPT has processing advantages in the areas of assisted writing and editing, automatic summarisation and categorisation, which can promote the development of auditing to a certain extent. However, ChatGPT itself also has certain
defects, which put forward new requirements on the ability of auditing practitioners. This paper analyses how ChatGPT can be applied to
auditing, which includes both structured data processing and unstructured data processing, and explains in detail the problems that exist in
the application of ChatGPT in these two areas, and finally points out the challenges that the emergence of the model poses to the auditing industry as well as to auditing practitioners, and puts forward a number of suggestions to deal with them.
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Original Research Article
by Lu Feng, Ponomareva Petrovna
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12466
8 Views,
0 PDF Downloads
The article discusses the concept of “effective wages” and the advantages of using this approach when paying employees of an
organization. A comparative analysis of two approaches to stimulating workers was carried out – the introduction of effective wages and the
use of individual economic incentives.
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Original Research Article
by Heng Liu, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12467
6 Views,
0 PDF Downloads
Various negative events arising from the rapid development of Chongqing’s tourism economy are propagated and fermented by
media guidance, which makes young consumers’ behavior intentions suffer certain impact when choosing tourism. This paper takes the image
stigma faced by cities like Chongqing in the post-epidemic era as the research background, from the perspective of young consumers’ travel
behavior intention, based on the theoretical model of planned behavior, and adding the city image stigma as a regulating variable, to explore
the internal mechanism of how the city image stigma can regulate consumers’ travel behavior intention by influencing their perceived value
judgment.
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Original Research Article
by Weilan Cui, Hongqian Cheng, Jiahui Ji
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12468
8 Views,
0 PDF Downloads
In the context of the digital economy, the retail channels of the food manufacturing industry are undergoing significant transformation. Traditional channel advantages are diminishing, while emerging channels such as e-commerce platforms and social media are rising,
bringing both opportunities and challenges to the industry. Taking Wolong Food as a case study, this research explores how to flexibly adjust
retail channel strategies to achieve brand expansion and market enhancement. The study aims to provide insights and recommendations for
the food manufacturing industry to adapt to the development of the digital economy era.
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Original Research Article
by Sisi Chang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12469
6 Views,
0 PDF Downloads
Administrative values are the ideological system upheld by administrative subjects in social administrative practice activities,
which provide the direction of administrative decision-making and administrative execution activities for administrative subjects and their
staff, and guide the stable development of administrative management. In the post-industrial era, the society is characterized by high complexity and high uncertainty, and the pluralism of social forces makes the choice of administrative value in this era face great difficulties.
Based on the historical background of the evolution of public administration value, this paper analyzes the choice of administrative value and
its changes in the post-industrial era, and summarizes the current social choice of administrative value in China, its existing problems and the
trend of future choice of administrative value.
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Original Research Article
by Lu Zhang, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12470
6 Views,
0 PDF Downloads
In recent years, with the rapid development of network technology and 5G, the live broadcast industry has taken the form of “Thousand Broadcast Wars”. Under such an environmental background, the e-commerce industry has launched the sales model of e-commerce plus
live broadcast. The live broadcast platform has gradually expanded from Taobao, Tmall, JD.COM and other shopping platforms to entertainment short video platforms such as Tik Tok and Aauto Quicker. Taking Guangxi as an example, this paper studies the influence of e-commerce
live broadcast sales strategy on consumers’ purchase intention.
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Original Research Article
by Jie Yang, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12471
6 Views,
0 PDF Downloads
Different from traditional transactions, e-commerce model has obvious separation, anonymity, virtuality, fuzziness and unpredictability, so it will highlight the third-party logistics, payment service providers, shopping platforms, etc., and highlight the impact of logistics
distribution, price level and payment methods on customer satisfaction. Therefore, based on the background of e-commerce, this paper discusses the influencing factors of customer satisfaction in Guiyang area of community logistics distribution.
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Original Research Article
by Yi Xiong, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12472
6 Views,
0 PDF Downloads
With the rapid development of globalization, people’s interest and demand for foreign cuisine are increasing. It has become an
important topic to study the purchase intention of foreign food. The purpose of this study is to explore the influencing factors of Chongqing
consumers’ willingness to buy foreign food. As one of the important cities in China, Chongqing has rich food culture. Understanding Chongqing consumers’ willingness to buy foreign food is of great significance for food enterprises to formulate marketing strategies and improve
product competitiveness. Through in-depth analysis of the factors that affect consumers’ purchasing intention, we can provide targeted marketing suggestions for food enterprises and improve the competitiveness of products.
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Original Research Article
by Ziyi Wang, Wenli Zhu
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12473
6 Views,
0 PDF Downloads
This paper takes the independently released social responsibility reports of China’s A-share feed industry listed companies in 2015-
2021 as the research object, and comprehensively analyzes the disclosure status from the aspects of the frequency of report releases, the
basis of compilation, the length and content, and the disclosure of relevant industry standards. The study found that the current A-share feed
industry listed companies have made significant progress in social responsibility information disclosure, the disclosure content is more comprehensive, in line with the relevant standards, the overall disclosure situation is better, but there is still a requirement for further optimization
and enhancement of the disclosure of the continuity and uniformity of standards. In this regard, it is proposed that the guidance incentive and
education training on social responsibility disclosure should be increased, and the unified and standardized standards and requirements for the
preparation of social responsibility reports should be established in order to continuously optimize the social responsibility disclosure system.
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Original Research Article
by Yuelin Wang, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12474
6 Views,
0 PDF Downloads
With the deepening of the Belt and Road Initiative in China, Thailand plays a vital role in this international cooperation strategy. In
December 2017, the mutual exemption policy visa signed by China and Thailand became the cornerstone of promoting bilateral exchanges,
tourism and trade cooperation. Based on this background, this study focuses on the specific impact of mutual visa exemption policy on China
citizens under the framework of the Belt and Road Initiative, and deeply studies the mechanism that affects this decision. In terms of research
methods, this paper adopts quantitative research methods, based on tourism motivation theory, perceived value theory and risk perception
theory. Through questionnaire survey and empirical research, this paper deeply analyzes the specific influence mechanism of policies on individual decision-making in psychological, economic and social aspects.
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Original Research Article
by Liuqing Hu
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12475
6 Views,
0 PDF Downloads
With the rapid development of big data technology, macroeconomic forecasting and development have entered a brand new era.
The application of big data algorithms in the field of macroeconomics provides us with more accurate and timely data, enabling us to understand and predict the direction of the world’s macroeconomy in a more comprehensive way. Based on this, the following discussion on the
world macroeconomic prediction and development strategy based on big data algorithm is for reference.
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Original Research Article
by Yi Yi, Yingying Zhao
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12476
6 Views,
0 PDF Downloads
Based on entropy weight method and coupling coordination degree model, the development index and coupling coordination degree of the three systems in the Yellow River Basin were measured from 2012 to 2021, and explored in both time and space dimensions. The
results show that the population development index of the Yellow River Basin is the highest, the economic development index rises more, and
the ecological environment development index is the lowest and shows a decreasing trend; the coupling coordination degree rises as a whole,
and the regional differences are significant, so the construction of ecological environmental protection should be emphasized to promote the
high-quality development of the Yellow River Basin.
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Original Research Article
by Yiling Xie, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12477
8 Views,
0 PDF Downloads
The deep integration and development of national traditional culture and tourism industry is helpful to promote the inheritance and
protection of traditional culture in Guangxi, promote the transformation and upgrading of traditional cultural industry and tourism industry
in Guangxi, and realize a good situation of mutual exchange and reference. Through the field investigation and data analysis in Guangxi, this
study found that the inheritance of national culture and the development of tourism industry can significantly improve the satisfaction of local
residents. First of all, the inheritance of national culture is an important factor to improve people’s satisfaction.
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Original Research Article
by Wei Zhao, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12478
6 Views,
0 PDF Downloads
With the popularity of mobile Internet, video platform plays an increasingly important role in people’s daily life. According to
the 50th Statistical Report on Internet Development in China published by China Internet Network Information Center, as of June 2022, the
number of Internet video users in China was 995 million. As an advanced service provided by the platform, video members’ user experience
directly affects users’ willingness to pay and loyalty. Therefore, optimizing the user experience of video members has become an important
topic in the development of the platform. This paper will explore the main factors that affect the user experience of video members by combining literature review and empirical research, and provide theoretical support for the optimization of the platform.
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Original Research Article
by Haiping Yan, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12479
6 Views,
0 PDF Downloads
This paper studies the satisfaction of minority cultural tourism products in Guilin under the background of new media era, aiming
at discussing the performance and challenges of minority cultural tourism products in the new media era, and puts forward relevant improvement and promotion measures. It is found that through the new media platform, it is more convenient for tourists to obtain and understand the
cultural tourism products of ethnic minorities, but at the same time they also face the problems of information overload and authenticity verification. In terms of satisfaction, tourists generally give a high evaluation of Guilin’s minority cultural tourism products, but there are some
shortcomings in terms of product accessibility and service quality.
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Original Research Article
by Wenqing Min, Siyao Fu
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12480
6 Views,
0 PDF Downloads
At present, the world economy is slowing down and entering recession, and China’s economy is also deeply affected. For 40 years,
China’s economic achievements have attracted the attention of the world, while scholars have largely ignored the problems and accumulated
contradictions in China’s economic development model. In this article, we will combine the research results of Chinese and foreign scholars,
analyze the relevant data, analyze the factors affecting China’s sustainable economic development, and put forward practical suggestions.
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Original Research Article
by Wenrui Ma, Rapassa Roung-onnam
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12481
6 Views,
0 PDF Downloads
With the rapid development of social economy, people’s consumption concept has changed, environmental awareness has gradually improved, and the second-hand market has become the focus of consumers’ attention. Especially in recent years, with the popularity of
e-commerce and mobile Internet, the sales model and scale of the second-hand market are changing. The purpose of this study is to deeply
analyze the influencing factors of consumers’ purchase intention in the second-hand clothing market, and provide a basis for formulating
differentiated marketing strategies. The research method of questionnaire survey is adopted, and the corresponding consumer survey data is
collected for statistical analysis.
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Original Research Article
by Yao Huang, Yunjie Dai, Jinlei Liu
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12482
6 Views,
0 PDF Downloads
The proposal of carbon neutrality goal puts forward higher requirements for China to better realize green and low-carbon development in the new development stage, and ESG as a method of evaluating the sustainable development capability of enterprises can be used to
promote enterprises to enhance the effectiveness of carbon reduction to make greater contributions to carbon neutrality goal. Therefore, it is
necessary for us to sort out the research on the impact of corporate ESG on carbon neutrality
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Original Research Article
by Qi Yang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12483
6 Views,
0 PDF Downloads
With the continuous advancement of science and technology, financial technology (FinTech) has risen and developed rapidly
around the world. The rise of fintech has had a profound impact on traditional banking. The purpose of this paper is to explore the impact of
financial technology on traditional banking business, and analyze the change of financial technology on the marketing strategy of traditional
banks. Through the comparative study of fintech and traditional banking, we can better understand how fintech changes the operation mode
of traditional banks, and provide references for the future development of traditional banking.
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Original Research Article
by Yue Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12484
7 Views,
0 PDF Downloads
During the period 2017-2019, the UK food retail industry has faced many changes and challenges. The study aims to explore three
key influencing factors: sustainability challenges, the impact of Brexit on price wars, and technological advances. Using the PESTLE methodology to gain insight into the specific impact of these factors on the UK food retail industry, the study also found that the food retail industry has been continuously improving initiatives to reduce food waste and greenhouse gas emissions. Including government policy and other
relevant economic factors also play a role. At the same time, a price war among food retailers and technological developments have also hit
the industry. However, the study also presents difficulties in implementing sustainable development strategies and consumer insensitivity to
the price of sustainable products. Therefore, future research could explore more effective sustainability strategies and address the associated
constraints.
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Original Research Article
by Sichen Ye
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12485
5 Views,
0 PDF Downloads
The current financial market is unpredictable, and traditional investment can no longer meet the systematic hedging investment
needs of investors. This investment decision-making system fully considers the complexity of the market and the needs of investors, bringing
together multiple investment categories to achieve comprehensive investment, and conducting precise and systematic risk avoidance analysis and robust decision-making. This paper focuses on justifying and exploring the relevant grounded theory of the system.This article takes
precious metals as an example for report writing. Innovatively utilizing a precious metal market trading strategy based on threshold cointegration model and risk pricing to construct an arbitrage and hedging investment system suitable for a wide range of investors and enterprises.
It also carries out rigorous demonstration and modeling calculations on inter-period and inter-market cross-species arbitrage hedging, which
confirms its feasibility.
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Original Research Article
by Daqing Zhou, Nan Li
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12486
5 Views,
0 PDF Downloads
This paper investigates the stock selection preference of “national team” funds. It introduces industrial policy variables and equity
nature variables on top of the traditional characteristics of institutional investors’ stock selection preferences. The findings indicate that “national team” funds prefer to hold stocks with high liquidity, low risk, and low transparency of listed companies, value stocks, stocks in industries supported by the national industrial policy, and stocks with state-owned enterprises as the nature of equity.
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Original Research Article
by Wei Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12487
5 Views,
0 PDF Downloads
Based on panel data from 2016 to 2021 for 67 rural commercial banks in China, a three-stage DEA model is constructed to measure
the operational efficiency of these banks. The digital financial inclusion index at the county level is integrated to explore the impact of digital
financial inclusion on the operational efficiency of rural commercial banks. The findings indicate a significant effect of digital financial inclusion on the operational efficiency of these banks.
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Original Research Article
by Fei Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12488
6 Views,
0 PDF Downloads
This paper proposes an optimal shunting operation of a train stock waiting to be broken up and made up according to each carriage’s destination.The shunting operation include breaking up and make-up shunting, using a shunting list to make the plans. Processes including dropping down, adjustment and mergence train stock are helpful when making the shunting list.Shunting trip, shunting distance and
shunting working time are the index when compare different plans.
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Original Research Article
by Shengxiao Zhong
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12489
5 Views,
0 PDF Downloads
Equity incentive is produced to solve the separation of ownership and management right brings principal-agent problem to enterprises. The company distributes the shares to the employees through the means of equity incentive. Equity incentive makes the company and
the employees establish the interest relationship in order to promote the development of the company, whether the enterprise implements the
equity incentive and how to implement it is of great significance to the development of the enterprise. At present, most of the related research
on equity incentive in China is based on the data of listed companies, but in the companies that implement equity incentive schemes, Many
companies can not successfully implement the equity incentive schemes because they just copy the design schemes of other companies.Because the real estate industry plays an important role in the people’s livelihood, the healthy development of the real estate industry deserves
our attention. After comprehensive consideration, this thesis decided to select one of the leading real estate companies in China —— Shenzhen Vanke Real Estate enterprises as the research object, mainly using literature research and case analysis to study Vanke equity incentive
scheme. This thesis analyzes its impact on financial performance and makes horizontal and vertical comparison. The results show that the
equity incentive system implemented by Vanke has a great impact on the financial performance of the company. The profitability of the company has improved, but the company’s solvency and development capacity has not changed significantly. At the same time, it also got the
positive market reaction.This report compares and analyzes the financial performance impact of equity incentive in different housing enterprises, and mainly takes Vanke as an example to analyze the problems existing in the scheme, which can provide reference opinions for other
enterprises in the same industry and solve common problems.
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Original Research Article
by Na Wang
Finan Mar
2024,
9(2);
doi: 10.18686/fm.v9i2.12490
7 Views,
0 PDF Downloads
Under the background of rapid economic development and the expanding pet-keeping population, the demand for pet supplies from
pet-keeping families continues to rise, and related companies continue to develop pet supplies that meet consumer’s demand and at the same
time are in line with the development of product intelligence. By focusing on a leading brand of pet supplies, the article analyses the macro
and micro environments of the pet industry in which K Smart Cat Toilet is currently located, conducts an STP analysis of this favourable environmental background, and designs the marketing plan for K Smart Cat Toilet using 4P theory.
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