Proceedings of Business and Economic Studies

The Role of Big Data Analysis in Digital Currency Systems

Zhengkun Xiu — 2025-02-19

In the contemporary era, characterized by the Internet and digitalization as fundamental features, the operation and application of digital currency have gradually developed into a comprehensive structural system. This system restores the essential characteristics of currency while providing auxiliary services related to the formation, circulation, storage, application, and promotion of digital currency. Compared to traditional currency management technologies, big data analysis technology, which is primarily embedded in digital currency systems, enables the rapid acquisition of information. This facilitates the identification of standard associations within currency data and provides technical support for the operational framework of digital currency.

Research on the Financial Performance Evaluation of Machinery Manufacturing Enterprises Based on the Entropy Value Method

Zhufeng Bai — 2025-02-19

As a key sector in advancing China’s “carbon neutrality” goal, the machinery manufacturing industry has achieved remarkable development in recent years. Against this backdrop, the scientific and objective evaluation of the financial performance of machinery manufacturing enterprises has become a pressing issue in financial research. This topic is not only crucial for optimizing enterprise management and improving operational efficiency but also essential for enhancing overall industry performance and promoting sustainable development. This paper first introduces the concept of financial performance, followed by an analysis of related financial performance evaluation theories. It then focuses on the application of the entropy method in evaluating the financial performance of machinery manufacturing enterprises, detailing its analytical steps. Finally, a financial performance evaluation index system is constructed based on four dimensions: profitability, solvency, operational efficiency, and growth potential.

The Impact of Digital Inclusive Finance on the Rural Economy in Anhui Province

Mingyue Pu — 2025-02-19

Anhui Province is a major agricultural province in eastern China, and the development of rural economy plays an important role in improving the overall economic level of the province. In recent years, the extensive use of digital technologies and ongoing financial innovations have contributed to the rapid growth of digital inclusive finance in rural areas of Anhui, significantly reducing the lack of financial services in these regions. The main objective of this paper is to explore in depth how digital inclusive finance impacts the rural economy of Anhui Province and to provide practical policy recommendations based on these findings.

Research on the Optimization of Human Resources Allocation in Public Hospitals Under the New Medical Reform

Jingjing Wu — 2025-02-19

With the advancement of the new medical reform, public hospitals face numerous challenges and opportunities, making the optimization of human resource allocation a critical priority. This paper analyzes the requirements imposed by the new medical reform on human resource allocation in public hospitals, examines existing issues such as an unbalanced personnel structure, unscientific job design, and an inadequate talent mobility mechanism, and proposes corresponding optimization strategies. These strategies include improving the recruitment and selection process, scientifically planning job structures, and establishing a flexible talent mobility mechanism. The goal is to enhance the quality of medical services, improve hospital operational efficiency, and promote the sustainable development of public hospitals.

Research on Risk Management in the Decision-Making Stage of a Project Based on DPSIR

Yujie Zhang — 2025-02-19

With the growth of the construction industry, risk management in construction projects has garnered significant attention from the academic community. Effective risk management during the decision-making stage can greatly enhance project management efficiency. This paper integrates the AHP-entropy value method and constructs a risk management model based on the DPSIR framework for construction projects. The model is applied to evaluate and analyze the risk level of the decision-making stage in a navigation and electricity hub project in Chongqing Municipality. The results demonstrate the scientific validity and effectiveness of the proposed model.

Legal Risks and Preventive Measures in Trademark Infringement of Co-Branded Products

Cheng Xu — 2025-02-19

Co-branding, as an innovative consumer model, is increasingly favored by “Generation Z” consumers and has become a preferred strategy for many brands to expand their market reach and achieve widespread recognition. However, with the rapid growth of the co-branding economy, trademark infringement issues related to co-branded products have become more prevalent, posing significant obstacles to the successful execution of co-branding marketing activities. Based on the different legal statuses of trademarks, this study systematically analyzes the various infringement risks that may arise in the use of trademarks within co-branding practices and explores corresponding risk prevention measures. The objective is to provide strong support for the healthy and sustainable development of the co-branding economy.

Examining the Relationship Between Corporate Social Responsibility Performance and Stock Price Crash Risk

Dan Zhang — 2025-02-19

This paper selects the Corporate Social Responsibility (CSR) index from Hexun.com (2010–2020) and the stock price crash index of China’s Shanghai and Shenzhen A-share listed companies from the China Stock Market & Accounting Research Database (CSMAR) for empirical analysis. By examining the impact of CSR performance on stock price crash risk, this study identifies key relationships and further investigates the moderating role of media promotion and communication as an intermediary to explore the transmission mechanisms and influence between the two. The empirical results indicate that CSR performance is significantly negatively correlated with stock price crash risk, suggesting that strong CSR performance can effectively reduce the likelihood of a stock price crash. Furthermore, additional analysis reveals that media plays a moderating role in the relationship between CSR performance and stock price crash risk. This study aims to contribute to the understanding of the formation mechanisms and analytical paradigms of factors influencing stock price crash risk while providing theoretical support and reference value for risk prevention strategies.

The Role of Rural Revitalization Investment Funds in Advancing Common Prosperity: Mechanisms, Challenges, and Strategies

Ruihuan Wang — 2025-02-19

The Rural Revitalization Investment Fund serves as a crucial financial instrument for advancing rural revitalization and promoting common prosperity. It aims to address financing and land-use challenges faced by rural industries through financial support while fostering coordinated industrial development. The fund primarily operates through equity direct investment and the “mother fund + direct investment” model, with an increasing emphasis on combining government guidance with social capital participation. However, challenges persist, including a shortage of professional talent, insufficient institutional innovation, and weak industrial foundations in rural areas. To enhance the fund’s effectiveness, it is recommended to strengthen professional team management, clearly define its strategic positioning, implement strict supervision, innovate operational mechanisms, and prioritize environmental and social responsibility. These measures will ensure that the fund contributes to rural revitalization while promoting sustainable development and common prosperity.

A Review of Content Marketing’s Influence on Consumers’ Purchase Intention in Live-streaming E-commerce

Yuan Wang — 2025-02-19

In the contemporary digital landscape, the proliferation of information has led to an increasing diversity of channels through which consumers obtain information, resulting in a gradual transformation of shopping habits. Consumers now frequently rely on external sources to make well-informed purchasing decisions, leading to the emergence of live shopping as a prominent avenue for gathering product information and completing transactions. E-commerce live streaming has experienced rapid growth, leveraging its ability to generate traffic and capture consumer attention. The integration of content and live streaming not only meets users’ psychological needs but also facilitates seamless communication between buyers and sellers. From the perspective of content marketing typologies, this paper examines content marketing across three key dimensions: informational content, entertainment content, and emotional content. It further explores the impact of content marketing on consumers’ purchase intentions within the context of e-commerce live streaming.

AI-Driven Forecasting in Management Accounting: Model Construction and Implementation for Strategic Decision Support

Lianhong Ye — 2025-02-19

In today’s rapidly evolving business environment, enterprises face unprecedented competitive pressures and complexities, necessitating efficient and precise strategic decision-making capabilities. Management accounting, as the core of internal corporate management, plays a critical role in optimizing resource allocation, long-term planning, and formulating market competition strategies. This paper explores the application of Artificial Intelligence (AI) in management accounting, aiming to analyze the current state of AI in management accounting, examine its role in supporting external strategic decisions, and develop an AI-driven strategic forecasting and analysis model. The findings indicate that AI technology, through its advanced data processing and analytical capabilities, significantly enhances the efficiency and accuracy of management accounting, optimizes internal resource allocation, and strengthens enterprises’ market competitiveness.

Countermeasures for Chinese Foreign Trade Enterprises Amid the “Full Custody Wave” in Cross-Border E-Commerce

Yingjie Dou — 2025-02-19

With the acceleration of global economic integration and the rapid development of cross-border e-commerce, an increasing number of foreign trade enterprises are encountering new market opportunities and challenges. In recent years, the “full custody” model has gradually emerged, providing one-stop service support for cross-border e-commerce enterprises. While this model reduces operational difficulties, it also introduces new requirements for the business models of Chinese foreign trade enterprises. This paper examines how foreign trade enterprises can respond to the opportunities and challenges presented by the full custody model from five key perspectives: background analysis, business layout adjustments, marketing channel innovation, digital and intelligent empowerment, and flexible operational strategies. The findings aim to provide insights into the sustainable development of foreign trade enterprises within the cross-border e-commerce ecosystem.

Enhancing Customer Loyalty in Jewelry Enterprises: An Analysis Based on the ABC Attitude Model

Huixia Ma — 2025-02-19

The jewelry industry faces intense competition, making customer loyalty essential for sustained success. This paper examines customer loyalty through the lens of the ABC attitude model, which encompasses cognitive, affective, and behavioral dimensions. Cognitive factors, such as perceived quality and brand reputation, establish the foundation of trust, while affective factors, including emotional attachment and trust, strengthen customer relationships. Behavioral factors, such as repeat purchases and advocacy, reflect observable loyalty actions. The study proposes strategies to enhance loyalty, including delivering superior products and services, strengthening customer relationship management, and leveraging word-of-mouth and digital marketing. These approaches provide actionable insights for building long-term customer relationships in a competitive market. Future research could explore emerging technologies and cultural influences to further refine loyalty strategies. This research highlights the multidimensional nature of customer loyalty and offers practical recommendations for jewelry enterprises.

The Impact of the Carbon Sink Market on the Sustainable Development of the Forestry Economy

Ruoxu Wang — 2025-02-19

As a vital component of the national economic system, the forestry economy plays a significant role in promoting economic and social development. With the increasing emphasis on green and sustainable development, the carbon sink market has gained widespread attention and experienced rapid expansion, exerting a profound impact on the sustainable development of the forestry economy. In this new stage, deepening the relationship between the carbon sink market and the forestry economy is of great practical significance for enhancing forest coverage, advancing forestry economic growth, and fostering green ecological development. This paper analyzes the impact of the carbon sink market on the sustainable development of the forestry economy and explores specific strategies for its advancement.

Factors Influencing Merchants’ Willingness to Participate in E-commerce Marketing in Digital Africa: A Case Study of Lagos, Nigeria

Houakazolo Ketivi Lornede — 2025-02-19

This study examines the current state of merchants’ participation in e-commerce marketing within the context of the digital economy, focusing on merchants in Lagos, Nigeria. It explores the impact of behavioral attitudes, subjective norms, perceived behavioral control, and traditional transaction costs on their willingness to engage in e-commerce marketing. Grounded in the Theory of Planned Behavior (TPB) and employing a questionnaire survey, the study utilizes SPSS 23.0 and AMOS 22.0 for data analysis. The findings confirm the significant positive effects of behavioral attitudes, subjective norms, and perceived behavioral control on merchants’ willingness, as well as the significant negative effect of traditional transaction costs. The results indicate that the advancement of digital economy policies has lowered participation barriers for merchants, with factors such as behavioral attitudes, social support, and digital skills playing crucial roles in decision-making. This paper recommends enhancing the usability of e-commerce platforms, improving infrastructure, and optimizing policy support. These suggestions provide theoretical insights and practical guidance for promoting Nigeria’s digital economy and advancing research on merchants’ e-commerce behavior.

Optimizing Human Capital for ESG Success: A Social Cognitive Theory Perspective on Multinational Corporations in China

Lu Xu — 2025-02-19

Multinational corporations (MNCs) play a pivotal role in driving sustainable development by effectively implementing Environmental, Social, and Governance (ESG) strategies. This study adopts the lens of Social Cognitive Theory to analyze how MNCs operating in China can optimize human capital to enhance ESG outcomes. By exploring the interplay between individual cognition, organizational culture, and incentive mechanisms, the research establishes a human capital-driven framework for ESG implementation. Key findings emphasize the importance of cultivating ESG awareness among employees, fostering an ESG-centric organizational culture, and designing robust incentive structures to align individual behaviors with corporate sustainability goals. This comprehensive approach offers practical insights for MNCs striving to balance profitability with social responsibility and environmental stewardship in a rapidly evolving global landscape.

Data Empowerment in Precision Marketing: Algorithm Recommendations and Their Associated Risks

Di Zhou — 2025-02-19

This paper examines the impact of algorithmic recommendations and data-driven marketing on consumer engagement and business performance. By leveraging large volumes of user data, businesses can deliver personalized content that enhances user experiences and increases conversion rates. However, the growing reliance on these technologies introduces significant risks, including privacy violations, algorithmic bias, and ethical concerns. This paper explores these challenges and provides recommendations for businesses to mitigate associated risks while optimizing marketing strategies. It highlights the importance of transparency, fairness, and user control in ensuring responsible and effective data-driven marketing.

The Practical Logic and Optimization Path of Rural Human Settlement Environment Governance in Jiangsu Region of China from the Perspective of Cultural and Tourism Integration

Zhong Wei — 2025-02-20

In recent years, managing rural living environments has become a vital component of the rural revitalization strategy. Jiangsu Province, rich in economic and cultural resources, has accumulated valuable experience in exploring rural environmental governance by integrating culture and tourism. This research analyzes the practical logic of rural environmental governance in Jiangsu from both theoretical and practical perspectives. It emphasizes the importance of integrating culture and tourism to enhance environmental governance while addressing the associated challenges. The results show that the integration of culture and tourism not only enhances rural ecological environments and living facilities but also boosts regional economic development and the preservation of cultural resources. Nevertheless, there are still challenges in aspects such as the collaboration of stakeholders, the establishment of long-term mechanisms, and the application of digital technologies. Based on real cases in Jiangsu, this study suggests optimization strategies and policy recommendations to improve rural environmental governance within the framework of cultural and tourism integration.