Hezhen Sun
Abstract.This article mainly takes Hongdou Clothing Co., Ltd. as an example to analyze its financial performance under the light asset mode using ratio analysis method. It studies the problems in the financial performance of Hongdou Clothing under the light asset operation mode and proposes corresponding optimization measures. I hope that through the research in this paper, it can provide assistance to Hongdou Clothing Company in strengthening asset operation management and provide reference for similar enterprises to transform into a light asset model.
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Zhujin Shao, Pai Peng, Chengjie Guo
Abstract.This study takes 10 cities in Huaihai economic zone from 2014 to 2023 as the research object, and reveals the internal mechanism and dynamic process of land spatial efficiency by quantitatively analyzing the spatial evolution characteristics of land spatial efficiency. The study uses a multi-dimensional index system and entropy method to measure the level of land spatial efficiency in Huaihai Economic Zone, and analyzes the development differences and evolution paths among cities. The results show that the land spatial efficiency of Huaihai Economic Zone presents the obvious spatial …
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Jiaxing Cao, Jiayue Pang, Ye Tang
Abstract.In the context of new media technology deeply reconstructing the cultural communication ecosystem, intangible cultural heritage (ICH) face historical opportunities for living inheritance and innovative development. New media technology, with it trans-spatiotemporal nature, multi-modal interaction, and data-driven advantages, constructs an empowerment logic of "dissemination empowerment - experience enhancement - community activation - user engagement - value closure," providing a systematic pathway to address the spatiotemporal limitations, generational disconnection, and value fragmentation …
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Liangzhuo Chen
Abstract.This study investigates the narrative transformation of the core visual symbol—the pearl earring—across Johannes Vermeer’s iconic painting Girl with a Pearl Earring and its transmedial adaptation (Peter Webber’s film based on Tracy Chevalier’s novel). By integrating Kress and van Leeuwen’s visual grammar, Roland Barthes’ semiotic theory, and Laura Mulvey’s gendered gaze theory, the research constructs a triaxial analytical model (formal, semantic, and power strata) to systematically examine the rhetorical reconfiguration and power metaphors of the pearl earring in static painting and dynamic …
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Xiaoyu Wang
Abstract.In the 18th century, with the stabilization of the Qing Dynasty and the development of the society, what the Korean Yankees who came to Beijing saw and heard in this place impacted their traditional thinking of “Chinese and barbarians”. Hong Darong, as one of the important figures, witnessed the prosperity of Chinese society in the Qianlong era, and after returning to Joseon, he was the first to put forward the slogan of “China and barbarians are the same”, and became the forerunner of Joseon's “School of Northern Learning”.
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Qing Yang
Abstract.This research, grounded in conceptual metaphor theory and viewed through the lens of ecological metaphor, explores the metaphorical construction and discourse logic in Xi Jinping’s political language. After a brief review of the theoretical foundations of conceptual and ecological metaphors, the study analyzes three prominent themes with high metaphorical resonance in Xi’s discourse. It reveals how ecological metaphors are employed to construct an organic system of discourse, highlighting the symbiotic relationships between humans and nature, and between the state and society. The findings …
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Haoyang Zhu
Abstract.“In Trouble” excerpted from Philip Roth's novel When She was Good shows the plight of women in the family crisis and their struggle to transcend themselves. This essay will use Beauvoir's "the Other" to interpret the subjectivity of the heroines Lucy and Myra in the novel. “The Other” has the characteristics of immanence, alterity, absoluteness and alienation. The writer will elaborate on the mapping of the "the Other" in the characters of the novel from the following two aspects: (1)The construction of the female identity of the Other in the family, (2) Objectification of women’s reproductive …
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Yuxuan Xia, Hongli Zhang
Abstract.This paper investigates the impact of the accelerated depreciation policy for fixed assets on the digital transformation of enterprises. By constructing a multi-period difference –in -differences model and using data from Shanghai and Shenzhen A-share listed companies from 2011 to 2020, it is found that the accelerated depreciation policy for fixed assets significantly promotes the digital transformation of enterprises. The study also verifies the reliability of the results through robustness tests and heterogeneity analysis, and explores the differentiated impacts of the policy on enterprises …
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Chenxin Li
Abstract.Artificial intelligence (AI) has been widely applied in assisting judicial proceedings, but there remains some ambiguity and controversy regarding the use of machine opinions generated by AI as criminal evidence. AI evidence refers to materials formed through the use of AI to analyze and produce opinions such as voice recognition, image recognition, natural language processing, and expert systems, which are then used to prove case facts. It is characterized by generativeness, informativeness, and complexity. AI evidence is distinct from big data evidence and algorithmic evidence, as it …
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Yiwei Chen
Abstract.A large number of ancient city ruins in China carry profound historical and cultural significance. However, traditional methods of exhibition and touring have become insufficient to attract visitors’ interest and fail to ensure effective protection of these heritage sites. Based on the Cognitive-Affective System Theory, this study explores the AR (Augmented Reality) display design of the Youzhou Ancient City ruins. By integrating emotional narrative with cognitive construction, emotional arousal, and interactive participation, the design aims to foster users’ identification with traditional …
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Jingzhi Zhu, Xinxin Zhang, Yi Zhang, Yue Yu, Xiaofeng Li
Abstract.In order to promote the realization of the "dual carbon" strategic goals, the People's Bank of China has included green bonds in the medium-term lending facility (MLF) collateral framework and given it a priority status, marking a structural transformation of monetary policy tools in the green transformation. This paper focuses on the incentive mechanism and transmission path of this policy tool, analyzes the response behavior of commercial banks under the incentive of collateral policy and the constraint of default risk, and reveals the institutional advantages of green bonds in asset …
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Zhangyi Shao, Qionghui Cai, Jian Zou, Chenjian Ye, Chunchun Ye
Abstract.Endoscopy center is a layout mode of general hospitals in order to promote the coordinated development of various disciplines and coordinate the allocation of medical resources. The design and equipment installation of the endoscopy center area is a difficult point in the construction of the new hospital, because the endoscopy center comprises numerous functional zones, necessitating stringent infection control measures, houses a diverse array of medical equipment, and the installation requirements for some equipment are quite stringent. Taking the endoscopy center under new construction in …
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YongJie Ma
Abstract.The body is a significant theme in contemporary philosophy, closely related to the issue of the subject. In video games, the body manifests in three distinct forms: the game machine's body, the player's body, and the character's body, offering new perspectives on understanding this medium. On one hand, Heidegger's distinction between things and objects and his questioning of things provides room for reinterpreting the three-dimensional bodies that construct the field of play and their relationship with the thinghood of things. On the other hand, starting from Foucault's later concept of …
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Lei Chen, Jiaqi Jiang
Abstract.The Kaiyang and Xieyang Festivals in Zhoushan area are closely linked to local marine culture and folk beliefs, especially the Dragon God belief, and originated from marine production. Influenced by traditional sea god beliefs and fishing methods from ancient to modern times, they have seen changes. Western culture made sacrifice objects more diverse. Modern social changes led to fishing technology innovation and ideological shifts, altering festival connotations and reducing superstitious elements. Young people now focus on cultural and social aspects. The Zhoushan government's policies and …
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Jian Zhou, Qing Li
Abstract.Digital transformation drives the shift in financial management talent cultivation from traditional accounting to intelligent decision-making, demanding interdisciplinary talents integrating financial and accounting knowledge, data analysis, and management capabilities. This paper analyzes the dual impacts of digital transformation on industry-education integration in financial management: On one hand, representative technologies such as RPA, blockchain, and AI, along with university-enterprise collaboration, provide technical support for practical teaching and curriculum restructuring, …
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Chunyi Duan
Abstract.Maxine Hong Kingston is the first Chinese-American to win the National Book Award. As one of Maxine Hong Kingston’s representative works, The Woman Warrior mainly reflects the first and second generation Chinese female immigrants’ confusion and choices about their ethnic identities, as well as Maxine Hong Kingston's profound reflections on the patriarchal society. This thesis examines the signs of two female characters in The Woman Warrior from the standpoint of trauma theory, emphasizing the significance of traumatic experiences for education.
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Xiaokai Liu
Abstract.This paper takes the financial fraud case of Blue Mountain Technology as the research object, analyzes and compares relevant financial data, reveals the motives and methods of its financial fraud, and proposes targeted preventive measures under the combination of internal governance and external supervision of the company, aiming to strengthen audit supervision and improve investors' discernment ability. This study is of great significance for strengthening corporate financial supervision and safeguarding investor rights.
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Shuo Yan
Abstract.As an important carrier of historical and cultural landscape resources, traditional villages are a key field for the synergistic evolution of traditional culture and cultural tourism industry. In-depth analysis of the formation mechanism and evolution logic of its cultural landscape gene perception information chain is of great theoretical value and practical significance to promote the holistic protection and innovative development of traditional villages' cultural landscape at the macro level. This study takes Pengjiazhai Village in Enshi Prefecture, a typical traditional village, as an …
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Wangyu Yu, Zhiliang Xia
Abstract.This article systematically investigates the empowering potential of artificial intelligence (AI)in the development of the Metaverse, as well as the challenges it faces. As the next-generation form of the internet that integrates the virtual and the real, the Metaverse is realizing content generation, interaction optimization, and scenario innovation through AI technologies. However, the rapid advancement of these technologies has also brought about systemic risks such as algorithmic bottlenecks, ethical dilemmas, data security issues, and copyright disputes. The article conducts an analysis …
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Luojia Xu
Abstract.This article explores the profound impact of Christian religious art during the Renaissance and Reformation periods on shaping cultural identities in Europe. By examining prominent art forms such as altarpieces, paintings, and sculptures, the study highlights how these artworks communicated core Christian values and engaged the public with religious themes. Notably, the Antwerp altarpieces, created by Rubens, played a pivotal role in reinforcing Catholic devotion during the Reformation. The works of Caravaggio and Michelangelo exemplify the shift toward humanism and realism in religious art, …
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Xinyu Li, Xuelian Zuo, Shimiao Hu
Abstract.With the acceleration of the aging process in China, the accompanying service, as an important part of the silver-hair economy, has gradually developed from a marginal demand to a mainstream market. The article systematically analyzes the current situation, problems and countermeasures of the development of escort service, and through the study, it is found that: the demand for escort service is strong but the supply is insufficient; the industry standardization is lagging behind; the pricing system is confusing; and the healthcare system is poorly articulated and other problems are prominent. …
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Guangyu Zhao
Abstract.Franz Klein, an Austrian civil procedure law scholar, was the first to propose the topic of socialization in civil litigation. He constructed the socialization theory of civil litigation procedures from multiple aspects, including the ideology rooted in civil litigation procedures, the functions of socialized civil litigation, and the procedural values reflected. Emphasize the support of social ideology for civil litigation procedures, the public nature of civil litigation procedures and the agency of judge powers, the effectiveness, fairness, and stability values of civil litigation …
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Guocheng Zhang
Abstract.This study aims to deeply explore the implementation path of the "integration of specialized education and innovation and entrepreneurship education" teaching reform for food-related professional courses. Firstly, it analyzes the current problems faced by food-related majors in the aspect of "integration of specialized education and innovation and entrepreneurship education", including the lack of systematic integration in the curriculum system, the weakness of practical teaching links, the difficulty for the teaching staff to meet the requirements, and the imperfect evaluation mechanism. …
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Yingmei Li, Junyan Chen, Huahua Chen, Dongjin He
Abstract.Under the background of the new era, the financial support work of colleges and universities is facing the urgent need to transform from "protection-oriented" to "development-oriented". This paper takes General Secretary Xi Jinping's important thesis on education and rural revitalization as a guide, focuses on the functional positioning and mechanism of party building leadership in financial support and education, and systematically builds a trinity theoretical framework of "embeddedness-empowerment-symbiosis". The study finds that: the embedding system ensures political orientation and …
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Poyu Liu, Fangping Zhang, Mengke Hou
Abstract.Chinese enterprises have entered a new stage of digital development and are accelerating towards the stage of comprehensive intelligent development. With the deepening of a new round of technological revolution, intelligent technologies such as artificial intelligence, big data, and the Internet of Things continue to penetrate into various aspects of enterprises, becoming a key force in promoting digital transformation. Especially in the manufacturing industry, as a high-tech intensive industry, the intelligent manufacturing system, intelligent networking technology, and digital management …
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Xingqi Wu
Abstract.The Chinese modernization path is essentially an endogenous path of peaceful development. The emergence of modernization on the path of peaceful development is the unification of theoretical logic, historical logic and practical logic, which conforms to the common value standard of all mankind. Its value appeal highlights the basic theme of peace and development, the value requirement of fairness and justice, and the value guarantee of democracy and freedom. By promoting the building of a new type of international relations, improving the quality and efficiency of the Belt and Road Initiative, …
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Yuan Chen, Hongyu Chen, Jie Wang
Abstract.In recent years, China's financial sector has shown a tendency of "disenchantment from reality to emptiness", and some financial resources circulate in the system and fail to be effectively injected into the real sector, resulting in the weakening of the support efficiency of financial services for the real economy. In response to this challenge, the Chinese government has strengthened financial supervision and guided funds back to the real sector through bank regulatory penalties. Based on the data of A-share listed companies in China from 2011 to 2020 and the relevant data of bank regulatory …
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