Search all articles

+ Advanced search
Search articles within:
110393 articles

Tax Cost Control of Personal Remuneration for Female Workers with Two Children under the New Tax Policy

Yu Liao, Jing Chen
The purpose of the work is a study of how women can better avoid taxes under the new tax policy. With the rapid development of market economy in China, the competition between various enterprises has become more and more intense in recent years. Female employees actively participate in social labor and...

Research and Implementation of Experimental Teaching Platform System Based on HTML5 Mobile

Liang Zhao, Shuangyuan Li
With the continuous progress of society and the rapid development of information, mobile terminal technology plays an important role in our life. Now the mobile terminal is an ultra-small computer system, which can realize rich functions and bring good teaching effects in classroom teaching and distance...

A Study of the Status & Countermeasure of Chinese College Students' Online Shopping

Yong Zhu
The purpose of the paper is to study the status of Chinese college students and propose the countermeasures accordingly. College students, as the main force of online shopping, shop more than other groups, so it is of practical and academic significance to study their online shopping behaviors. On the...

Research on the Current Situation and Countermeasures of College Students' Entrepreneurship in China

Mingxuan Qin, Liangliang Chen, Qiuxing Chen
Based on the investigation of the current situation in Chinese college students' entrepreneurship, this work analyzed and summarized some problems existing in the process of entrepreneurship in Chinese college students, and then put forward some possible countermeasures. Following the literature review,...

Research on Assessment and Evaluation of Teacher in Police Colleges

Xiaolei Zhang
The assessment of teacher is an important issue in colleges and university, especially for personnel management of university in China. The purpose of this study is to develop an assessment system of teacher for applied police undergraduate college. This paper first analyzed the problems existing in...

Big Data Analysis of Financial Based on Mapping-Inversion Principle

Xuenan Qiu, Ping He
How to apply big data mining to financial management and decision-making is an urgent problem to be solved in the research of financial management and decision-making. In this paper, the relation mapping-inversion principle is applied to financial management decision-making, and a novel financial management...

Market Segmentation and Marketing Strategy of Semi-guided Tourism Product —Taking Guangzhou Tourism Consumption Market as an Example

Zhuoye Zhang, Sixue He
With the development of the Internet and social economy as well as the change of people's tourism concepts, tourism has become a booming emerging industry, driving the development of the tertiary industry. With the rapid expansion of tourism market, tourism modes have also been diversified. Traditional...

Practical Exploration on Teaching Reform of Chinese Geography Course in Colleges and Universities —Taking Geographic Information Science as an Example

Haijun Tian, Liying Wu
Geography is an important basic course for geographic information science major. According to the social needs and the characteristics of professional development and the design requirements of geography syllabus in China, geography teaching needs to improve the quality of teaching by reforming the course...

Research on Efficiency Evaluation of Green Innovation

Kun Qian, Feng-yang Zhai, Qing-feng Meng
The purpose of the work is to review the literature in regard to the efficiency evaluation of green innovation, and try to summarize the related existing theory and research achievements, and point out the feasible direction for the next research. By reviewing the literature, it is found that the existing...

Research and Practice of Constructing “5A Model Intelligent Campus in all Aspects” in Higher Vocational Colleges under the Background of Education Informatization 2.0

Shuangyuan Li, Mingjian Li
In order to speed up the construction of the smart campus, based on the research and practice of "unified planning, application services, digital resources, infrastructure, development of teachers and students", this paper puts forward the construction plan of "Omnibearing 5A Smart Campus" in higher...

Problems and Countermeasures of Sustainable Development of Yan’an Comprehensive Energy Base

Jing Zhao, Xiao Chen
To promote the economic and social development of Yan'an, this paper uses investigation and empirical analysis to discuss sustainable development and utilization of Yan'an Energy. Based on the analysis of the construction basis and achievements of Yan'an Comprehensive Energy Base, and on the whole structure...

Research on Mechanism of Foreign Talent Introduction in China’s First-class Discipline Construction Universities

Hanwen Zhang
In recent years, fierce talent competition on the worldwide labor market has prompted moves to heighten the awareness of foreign talent work in China. Especially under the current “double first-class initiative” context, it becomes a matter of particular urgency. In order to stimulate the endogenous...

The Predicament of Spreading Chinese Traditional Culture and Methods of Solving the Problem

Haoxin Huo, Yonghui Li, Ruyi Wang
China has extensive and profound, long-standing and well-established traditional culture. Unfortunately, it now faces the difficulty of spreading itself in this time. There are many people who lack knowledge and even self-identity of Chinese traditional culture. The spread of Chinese traditional culture...

The Effect Analysis of Textile Intangible Cultural Heritage on Tourist Income based on Propensity Score Matching

Hong Zhao, Wenya Dai
Whether textile intangible cultural heritage can promote tourist economic growth has remained controversial for a long time. Taking 35 prefecture-level cities with textile intangible cultural heritage as an example, this paper extracts panel data from 2015 to 2017 and use Propensity Score Matching (abbreviated...

Research on the Professional Development of ESP Teachers in Medical Colleges and Universities

Yuan Kong, Ya Kong
The purpose of this study is to investigate ESP teachers' knowledge and concepts, professional skills and training in Jining Medical University, so as to understand the current situation and problems of ESP teachers' professional development. With semi-structured interviews, ESP teachers and research...

Research on Tourism English Curriculum Reform Based on Cooperative Learning under the Background of Innovative Talents Cultivation

Yuan Kong, Ya Kong
Based on the analysis of the characteristics of tourism English course and under the guidance of cooperative learning theory, this paper explores the principles, steps and evaluation of cooperative learning in tourism English, changes the existing teaching mode, and makes a tentative exploration to improve...

Research and Reference on Professional Ethics Development of American College Teachers

Ya Kong, Yuan Kong
With the development of market economy, the change of social and economic structure, the complexity of social interests, the decline of social morality, especially the decline of professional morality of University teachers. Naturally, there are many reasons for this contradiction, but the weak practice...

Actual Problems of Education and Science in Russia

V.V. Moiseev, S.A. Chernyh
The article discusses the main problems of education and science in modern Russia. On the actual material, the authors show not only the main achievements, but also certain shortcomings both in the education system and in the development of science during the reign of President V. Putin. The purpose...

Literary Geography's Contribution to Teaching Chinese to Speakers of Other Languages under the Background of "Belt and Road"

Jianjun Kang, Li Hou
The promotion of teaching Chinese to speakers of other languages can’t be separated from the support of traditional Chinese culture. As an emerging interdisciplinary subject, literary geography provides content such as natural environment, mountain scenery, human geography, philosophical thinking, human-land...

Exploration of Trinity “Course Ideology and Politics” Teaching in Electrical Specialty

Yanhong Du, Qiang Sun, Haiying Lv, Xishuan Hu
Since the 18th National Congress of the Communist Party of China, a series of important decision-making arrangements for ideological and political education in colleges and universities are made. In order to further study and implement Xi Jinping's socialist ideology with Chinese characteristics in the...

Evaluation Analysis of Credit Risk for Listed Real Estate Companies Based on Logistic Model

Dongpeng Huang
With the aim to measure the credit risk of real estate companies, this study took the default probability of companies as a criterion and developed the evaluation model of credit risk. The sample included forty real estate companies listed in China’s stock exchanges whose data has been accessible from...

Evaluation of Liquidity Risk of Commercial Banks

Yueying Liu
In order to understand the current situation of liquidity risk of commercial banks in China, this paper selects the corresponding indicators and uses principal component analysis to comprehensively evaluate the liquidity risk levels of 22 commercial banks in 2017. The results show that Chang Shu Bank,...

Research on TPACK Competence of RCI Trainers

Yan Li
The integrated training model of industry and education is a new development direction in practical training, which requires trainees’ comprehensive practical ability. Therefore, new requirements are put forward for professional trainers of corporations. Taking the TPACK framework as a model, this paper...

Problems in the Management of the Russian Economy

V.V. Moiseev
The purpose of this study is a comprehensive analysis of the strategy of economic development of Russia. The author sought to show what shortcomings in public administration should be addressed and what priorities the president and his team need to solve in order to implement ambitious plans by 2024....

Main Factors of Economic Growth of China

V.V. Moiseev, Е.А. Karelina, S.I. Kramskoy, O.A. Sudorgin, S.N. Glagolev
The relevance of the study is due to the importance of China as one of the main leaders of world social and economic development. China's economy has been developing for the last four decades in a row (1978-2018) almost without crises, at high rates, sometimes adding 10% a year [8]. Today, China is the...

Russia's Foreign Policy Activities in the Context of Western Sanctions

V.V. Moiseev, V.V. Ogneva, T.S. Bolkhovitina, A.S. Sidorov
It is obvious that today Russia is facing increasing external challenges. They are largely connected with the costs of globalization, the intensification of the confrontational policies of the West, first of all, the USA towards Russia, China, Venezuela and a number of other states. The situation is...

Research on the Construction of Guangdong-HongKong-Macao Big Bay Smart Tourism Ecospheric Circle

Jian Chen, Xinli Zhang, Ziying Yan
Under the background of the rise of the “Internet +” and the Chinese government’s efforts to promote the integrated development of the Bay Area of Guangdong-HongKong-Macao, this paper proposes to integrate the tourism industry of the three areas to create a balanced and stable smart Tourism Ecospheric...

Research on the Sustainable Development Path of Government Communication against the Background of New Media

Jian Chen, Qiang Yuan, Yunhai Lai
To face the public emergencies, local governments must conduct “new media” public communication to ensure that information can be communicated to the masses timely, to pledge that the information is seasonably paying attention to the truthfulness, comprehensiveness and accuracy of information, so that...

Action Strategies of Non-Profit Organization Driven by Innovation in Revitalization of the Northeast China

Le Pei
In the era of network and knowledge economy, non-profit organization is becoming an important actor. Only driven by innovation, can non-profit organization play a positive role in the construction of innovation-oriented society. In the revitalization of the northeast China, there are plenty theoretical...

The Application of Financial Analysis System of Enterprise Core Competitiveness —A Case Study of the Listed Company in Shanxi Province

Xiaojun Deng, Qing Yu
According to the core, leading, coordinative and dynamic nature of the enterprise core competitiveness, a system that consists of four enterprise financial analysis indexes, namely, human capital return on investment, R&D and innovation capability, cash balance capacity and return rate on capital investment...

Analysis of Enterprise Marketing Innovation Level and Path Based on Big Data Perspective

Yiqiang Han
This paper aims to help companies explore the level of marketing innovation in the era of big data and build a path for marketing innovation from a big data perspective. With the advent of the Internet and the era of big data, many data technologies have been applied and promoted. In this context, enterprises...

Research on the Influencing Factors of Patent Commercialization in Chinese Enterprises under the Background of Association of Southeast Asian Nations

Ming-zhu Ding, Zhao-hui Chen
With the implementation of the national "One Belt And One Road" strategy, ASEAN has become an essential partner for Chinese enterprises to "go global". The purpose of this paper is to help Chinese enterprises to develop appropriate patent commercialization strategies. On the basis of combing relevant...

Industry Integration Helps Market Expansion of Guizhou Liquor Industry

Wei Dong, Heping Xu
China's liquor industry has entered a period of deep adjustment and faces the dilemma of reopening the market. Guizhou, as a major province in liquor production, is representative in the study of liquor market expansion. In order to study how to develop the market of Guizhou liquor, this paper uses the...

Study on the Performance Optimization of Food Safety Supervision in Henan Province

Guangliang Zhou, Ming Wu, Yawen Guo
In order to improve the efficiency in food safety supervision of Henan government and build a big province in food safety development, this paper analyzed the status quo of food safety supervision in Henan province by SWOT analysis method, and deeply researched on the problems existing in the performance...

Power and Corruption in Modern Russia

V.V. Moiseev
the purpose of this study is to determine the causes and extent of corruption in public administration in modern Russia. Analyzing the activities of public authorities and management over the past two decades, you inevitably come to the conclusion that they are defeated by corruption. Corruption in the...

The Research on the Relationship between Levels of Diversification and Enterprise Performance of Real Estate Listed Companies

Jindi Yang, Shilin Li, Hongping Lian
This empirical study selects listed companies in the real estate industry as the research object, employs its 2012-2016 information to establish non-balanced panel data, investigates the relation between the levels of company's diversification and enterprise performance and concludes that the level of...

Research on Asymmetric Causality between Background Characteristics of Top Management Team and Enterprise Performance

Jiapan Wang, Jia Huang
This study utilizes data from 30 domestic listed real estate companies to study the asymmetric causality between the background characteristics of top management team and corporate performance by qualitative comparative analysis. The research finds that for listed real estate companies, the essential...

Research on the Relationship between the Competitiveness of High-tech Enterprises and Enterprise Value

Fengzhou Wang, Yanyue Zhang
Since the 1980s, enterprise management has entered the stage of value management with the goal of maximizing enterprise value. In order to achieve the goal of maximizing value, companies must compete. Therefore, how to continuously enhance the competitiveness of enterprises to maximize the value of enterprises...

Difficulties and Solutions to the Installation of Elevators in Existing Houses

Mengya Li
The installation of elevators in existing houses is not only based on public policy considerations, but also to compensate for the negative consequences of strict control in the past. Based on the present situation and rationality analysis of adding elevator, this paper starts from the problems such...

Discussion on the Construction of the Management Accounting System in the Administrative Institutions

Hui Wen, Herong Mao
As the reform on the administrative institutions in China deepens, it’s quite necessary to carry out a discussion on how to construct the management accounting system in the administrative institutions so as to improve their efficiency and integrity. This article starts with the importance of constructing...

Research on the Impact of Internet Finance on Systematic Risks of Commercial Banks

Ming Xiao
The rapid development of Internet finance has profoundly affected China's financial structure. As the indirect financing of banks is the main financing channel for China's economy, the number of commercial banks and the depth and breadth of participation in economic activities far exceed those of brokers...

Research on the Accounting Issues in Anti-Dumping Lawsuits

Linjiang Wang, Tingting Xian
Chinese companies frequently encounter anti-dumping investigations in their exports. However, anti-dumping suits mostly end in failure, and one of the important reasons is the problems in accounting cost. Based on the analysis of the importance of accounting in anti-dumping lawsuits, this paper takes...

The Priority Analysis of 4PL’s Feature Elements in China Based on Cross-Border E-Commerce from Sellers Perspective

Diyuan Xu, Yungling Wang, Fengjiao Long
This paper focuses on how the feature elements of the fourth party logistics are prioritized by the cross-border e-commerce sellers if apply the fourth party logistics to the cross-border e-commerce, as cross-border e-commerce sellers are the demanders and customers of the fourth party logistics. The...

Analysis on the Transformation of Marketing Strategy under the Background of Network Economy

Chong Chen
The interactive update of the Internet and mobile communications has promoted the development of the network economy, and the emergence of the network economy has brought marketing into a new era. In the era of the Internet, traditional marketing in the context of the Internet economy has had a tremendous...

Efficiency Analysis of Mongolian Commercial Banks Based on DEA-Malmquist Index

Zhihui Liu, Zhanxin Ma, Siqin, Otgontsetseg
Commercial banks play an important role in the Mongolian financial system. Although Mongolian commercial banks have shown great development in the past two years, the low efficiency of the banking industry is still a problem that has plagued Mongolia's financial industry in a period of time. Therefore,...

Thoughts on the Competitiveness of Hainan Tea Industry under the Background of Free Trade Port Construction

Chengqing Yu, Xiaoling Li, Xiaolin Tian
This paper studied the competitiveness of Hainan tea against the backdrop of Hainan free trade port construction. Through the evaluation of Hainan tea competitiveness with the diamond mode, it concluded that reform needs to be carried out in development system, tea bases, production and processing, marketing,...

Research on Business Model Design of Patent Entrepreneurship in Digital Environment

Lan Ding, Zhaohui Chen
This paper studies the business model design of patent entrepreneurship in a digital environment. Starting from the connotation and characteristics of patents and entrepreneurship, the paper analyzes the impact of patent characteristics and entrepreneurial activity characteristics on business model design....

The Effects of Fairness on Online Customer Repurchase Intention

Yuping LI
This article discusses the effect of the fairness which can be constituted by distributive fairness, procedural fairness, interpersonal fairness and informational fairness on trust, satisfaction and customer repurchase intention in e-commerce from the perspective of fairness theory. It adapts questionnaire...

Risk Prevention of P2P Online Loan Based on the Criteria of Selection of Commercial Bank Loan

Chenqi Jiang, Caixia Zhou
This paper empirically tests whether the traditional commercial bank lending selection criteria can help investors effectively reduce lending risk. Establishing Poisson and Logit regression models based on loan data of RenrenDai, the results show that although the borrower who provides proof information...

Logistics Distribution + Consumption Upgrading and Mode Innovation

Jun HU, Jingyi LI, Huiyi PANG
This article presents the transformation path for logistics enterprises: service standardization and specialized division with a sharing and innovation mode. In this way, interest-concerned parties can get what they want through the integration of information technology, creative channels, business procedures...