Proceedings of Business and Economic Studies https://ojs.bbwpublisher.com/index.php/PBES <p style="text-align: justify;"><em>Proceedings of Business and Economic Studies (PBES)</em> is an international, peer-reviewed and open access journal which focuses on theoretical and applied studies of corporate and financial behavior. Aiming to promote the research in fields of business economics and management and&nbsp;help economists keep abreast of the vast flow of literature.</p> <p style="text-align: justify;">It covers mainly but not limits to the following areas: ranging from the core themes of the entrepreneurial process and new venture creation to other topics, accounting and financial management, economics, human resource management and organizational behavior, information management, international business, strategy and innovation, management science and operations management, marketing and retailing.</p> <p align="justify">&nbsp;</p> Bio-Byword Scientific Publishing PTY LTD en-US Proceedings of Business and Economic Studies 2209-2641 Analysis of China’s New Energy Vehicle Export Competitiveness in a Dual-Carbon Context https://ojs.bbwpublisher.com/index.php/PBES/article/view/9209 <p>In the context of the dual-carbon goals (carbon peaking and carbon neutrality), China’s new energy vehicle industry, as a key component of the green economy, has increasingly attracted international attention for its export competitiveness. Drawing on the Porter Diamond Model, this paper selects four major variables—R&amp;D investment, production factors, demand factors, and spare parts services—to establish a linear regression equation. Through this model, the trade competitiveness of China’s new energy vehicles is analyzed in detail, and corresponding suggestions are proposed to enhance the competitiveness index. It is anticipated that Chinese new energy vehicle enterprises can strengthen overseas competitiveness by advancing core technology innovation, improving comprehensive industrial chain management, and diversifying sales channels.</p> Yuping Mei Qianqian Dong Copyright (c) 2024 Author(s) 2024-12-27 2024-12-27 7 6 1 8 10.26689/pbes.v7i6.9209 Framework and Elemental Analysis for Constructing a Real-Time New Quality Productivity Monitoring System https://ojs.bbwpublisher.com/index.php/PBES/article/view/9101 <p>New quality productivity represents the core force driving global economic transformation and high-quality development. It signifies a shift in the economic system from being driven by traditional factors to a focus on innovation, technology intensiveness, and green, sustainable transformation. In this context, establishing an effective quality productivity monitoring system is of critical importance. This paper aims to construct a theoretical framework for the new quality productivity monitoring system and analyze its key elements. The goal is to provide a robust data foundation and scientific guidance for policy planning, platform development, talent cultivation, and introduction. The ultimate aim is to achieve real-time monitoring and precise evaluation of new quality productivity, ensuring its alignment with the long-term development of the social economy.</p> Jie Liang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 9 16 10.26689/pbes.v7i6.9101 Analysis and Evaluation of Housing Price Factors Using Mathematical Modeling https://ojs.bbwpublisher.com/index.php/PBES/article/view/9103 <p>In recent years, the real estate industry has achieved significant progress, driving the development of related sectors and playing a crucial role in economic growth. However, rapid real estate market expansion has led to challenges, particularly concerning housing prices, which have drawn widespread societal attention. This article explores the theories of housing prices, analyzes factors influencing them, and conducts an empirical investigation of the impact of representative factors on ordinary residential prices. Using regression analysis and the entropy weight method, a mathematical model was developed to examine how various factors affect housing prices.</p> Xing Lyu Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 17 23 10.26689/pbes.v7i6.9103 Research on Financial Management of Internet Financial Enterprises Based on Big Data https://ojs.bbwpublisher.com/index.php/PBES/article/view/9104 <p>In the context of the rapid development of big data technology, the financial management model of Internet financial enterprises is undergoing a profound transformation. This paper analyzes the key aspects of applying big data technology in Internet finance, including its basic concepts, characteristics, and current state of development in the field. It examines the current situation and primary challenges faced by financial management in Internet financial enterprises, such as risk management, cost control, and data integration. To address these challenges, optimization strategies based on big data are proposed, focusing on areas such as risk control and cost optimization. By constructing a financial data analysis model, this study provides an in-depth analysis of relevant data, demonstrating the role of big data technology in improving financial management. Finally, through a case study, the effectiveness of big data applications in financial management is verified, and future development directions are discussed.</p> Yuzhe Hou Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 24 33 10.26689/pbes.v7i6.9104 Machine Learning Models for Predicting Order Returns in Cross-Border E-Commerce https://ojs.bbwpublisher.com/index.php/PBES/article/view/9105 <p>This study investigates the application of machine learning models to address after-sales service issues in cross-border e-commerce, focusing on predicting order returns to reduce return costs and optimize customer experience. Using H cross-border e-commerce company as a case study, the research employs Random Forest and XGBoost models to identify high-risk return orders. By comparing the performance of these two models, the study highlights their respective strengths and weaknesses and proposes optimization strategies. The findings provide a valuable reference for e-commerce companies to refine their business models, reduce return rates, improve operational efficiency, and enhance customer satisfaction.</p> Jia Cai Ronaldo Juanatas Apollo Portez Jonan Rose Montaña Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 34 43 10.26689/pbes.v7i6.9105 Analyzing the Implications of Japan and the Republic of Korea Joining AUKUS for Asia and China https://ojs.bbwpublisher.com/index.php/PBES/article/view/8685 <p>The potential inclusion of Japan and the Republic of Korea in the AUKUS (Australia, the United Kingdom, and the United States) trilateral security pact has sparked extensive debate and speculation regarding its implications for Asia’s delicate geopolitical dynamics and the region’s relationship with China. This essay explores the multifaceted consequences of such a development, analyzing its effects on the regional security architecture, economic ties, and the intricate network of alliances and rivalries. Employing a mixed-methods approach that integrates qualitative analysis of expert opinions with quantitative assessments of economic and military data, the study seeks to provide a comprehensive understanding of the potential ramifications. The findings indicate that while AUKUS expansion could enhance deterrence against perceived threats, it may also escalate tensions, disrupt economic interdependencies, and trigger a regional arms race. The essay emphasizes the importance of nuanced diplomacy and dialogue to address these challenges and preserve regional stability.</p> Wenwei Huang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 44 53 10.26689/pbes.v7i6.8685 Evaluating Logistics Systems in the Context of Mass Customization Based on Goal Expectation https://ojs.bbwpublisher.com/index.php/PBES/article/view/9116 <p>Given the complexity and uncertainty of logistics systems in a mass customization environment, decision-making teams often rely on linguistic phrases rather than quantifiable evaluation indices when selecting an evaluation system. This paper proposes a logistics system evaluation method based on index goal expectation. First, linguistic phrases are processed through an integration method to derive standardized weight vectors. Next, the decision-making team establishes the expected compliance degree for each alternative, which is processed using an axiomatic design to calculate the final evaluation index for each option. The options are then ranked based on these indices to identify the most appropriate logistics system. Applying this method to a company’s logistics system selection demonstrates its effectiveness and feasibility.</p> Yun Li Zengqiang Wang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 54 59 10.26689/pbes.v7i6.9116 Green Collaborative Innovation, Transformation of Old and New Driving Forces, and Economic Growth https://ojs.bbwpublisher.com/index.php/PBES/article/view/9106 <p>In the current era of globalization and information technology, economic growth is no longer the result of a single industry or technological advancement but rather the interplay of multiple factors. Among these, “green collaborative innovation” and the “transformation of old and new growth drivers” have emerged as critical engines for sustaining healthy and high-quality economic development. This paper seeks to explore how these two concepts interact to foster economic growth and proposes corresponding strategies.</p> Yichu Zhou Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 60 66 10.26689/pbes.v7i6.9106 Economic Cooperation Modes and Prospects among Countries along the Silk Road Economic Belt https://ojs.bbwpublisher.com/index.php/PBES/article/view/9108 <p>The Silk Road Economic Belt, as a major initiative for global economic cooperation in the 21st century, has evolved into a critical economic cooperation region linking the Eurasian continent and its neighboring countries since it was proposed by the Chinese President in 2013. This paper explores the economic cooperation modes among countries along the Silk Road Economic Belt, analyzing its cooperation mechanisms, current development status, and future prospects. By examining the diversity and complexity of economic cooperation in this region, the paper highlights both its potential and challenges, providing theoretical support for advancing regional collaboration and achieving shared prosperity.</p> Ying Kong Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 67 72 10.26689/pbes.v7i6.9108 Analysis of Investment Efficiency in New Energy Projects by Traditional Energy Enterprises: A Case Study of Rooftop Photovoltaic Power Projects in the Chongqing Regional Market https://ojs.bbwpublisher.com/index.php/PBES/article/view/9117 <p>Under the “dual carbon” goals, transitioning effectively in the traditional energy industry requires investment in photovoltaic (PV) power projects as a major development direction. Accurately assessing the investment efficiency of PV projects is a crucial reference for project decision-making. This study analyzed PV power generation evaluation methods and project efficiency models, integrating national and industry reports to select an appropriate model for calculating PV project efficiency. Using facilities suitable for rooftop PV projects in certain traditional energy enterprises in Chongqing as examples, the study calculated that the internal rates of return (IRR) for all test sites exceeded the enterprises’ capital costs, confirming their investment value. Recommendations include: (1) Prioritizing projects with higher efficiency; (2) Simultaneous implementation of projects with similar efficiency in the same administrative area; (3) Maximizing surplus electricity revenue in cases of excess generation. This research aims to support traditional energy enterprises in transitioning to new energy projects and offers a reference for calculating investment efficiency in various PV power projects, including ground-mounted and wall-mounted PV systems.</p> Runqi Zeng Xiangyu Wen Xiaochong Gou Na Wang Ziqi Zhou Lin Peng Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 73 82 10.26689/pbes.v7i6.9117 Exploring the Pathways of Power Grid Marketing Management Based on Big Data https://ojs.bbwpublisher.com/index.php/PBES/article/view/9119 <p>The electric power industry is undergoing profound transformations driven by big data, posing challenges to the traditional power grid marketing management model. These challenges include neglecting market demands, insufficient data support, and inadequate customer service. The application of big data technology offers innovative solutions for power grid marketing management, encompassing critical aspects such as data collection and integration, storage management, analysis, and mining. By leveraging these technologies, power grid enterprises can precisely understand customer needs, optimize marketing strategies, and enhance operational efficiency. This paper explores strategies for power grid marketing management based on big data, addressing areas such as customer segmentation and personalized services, as well as market demand forecasting and response. Furthermore, it proposes implementation pathways, including essential elements such as organizational structure and team building, data quality and governance systems, training, and cultural development. These efforts aim to ensure the effective application of big data technology and maximize its value.</p> Naihai Feng Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 83 88 10.26689/pbes.v7i6.9119 Digital Storytelling and Audience Engagement: A Case Study of Chinese Fashion Designer-Entrepreneurs with a Focus on Jicheng https://ojs.bbwpublisher.com/index.php/PBES/article/view/9146 <p>This study examines how fashion designer-entrepreneurs (FDEs) leverage digital storytelling on social media to build brand identity and engage audiences, focusing on the case of Jicheng, a Chinese FDE on Weibo. By analyzing posts over nine months, the research explores how storytelling formats (text, photos, videos) and cultural themes (such as human nature and time/space) affect audience engagement, measured through likes, comments, and shares. The findings indicate that text-photo combinations and relatable, timely content are the most effective in fostering interaction and social capital. The paper offers recommendations for FDEs to enhance digital storytelling, emphasizing the importance of balancing thematic consistency with content novelty to support brand growth and audience loyalty. This approach underscores the critical role of cultivating sustainable relationships between FDEs and their audiences.</p> Yuhong Zhou Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 89 98 10.26689/pbes.v7i6.9146 Study on Influencing Factors of Tourism Income in Yantai City Based on Multiple Linear Regression Analysis https://ojs.bbwpublisher.com/index.php/PBES/article/view/9109 <p>As one of the first coastal open cities in China, Yantai City is situated in the eastern Shandong Peninsula, bordered by the Yellow Sea and Bohai Sea. With the continuous improvement of tourism infrastructure, public enthusiasm for tourism in Yantai has been growing. To formulate more effective tourism development policies tailored to the local context, this study examines Yantai City using a multiple linear regression model to identify the primary factors influencing domestic tourism income. Based on the findings, this paper proposes scientifically grounded and actionable strategies to further optimize the development of tourism in Yantai City.</p> Yue Guan Meng Tian Li Wang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 99 105 10.26689/pbes.v7i6.9109 Research on the Challenges and Transformation Path of Tour Guide Profession in the New Era https://ojs.bbwpublisher.com/index.php/PBES/article/view/9110 <p>With the sharp increase in life pressures, holiday travel has become a popular choice for many. As an indispensable role in tourism, tour guides can significantly enhance the tourist experience and showcase the allure of various scenic spots. In the new era, to achieve sustainable development and positive transformation, tour guides face significant challenges. This paper explores these challenges and proposes potential transformation paths for the tour guide profession in Nanchang, a city with a rich history, as it strives to build a strong city brand.</p> Zhaoxia Li Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 106 111 10.26689/pbes.v7i6.9110 Research on the Application of Artificial Intelligence in Management Accounting Decision Support Systems https://ojs.bbwpublisher.com/index.php/PBES/article/view/9111 <p>The rapid development of the digital economy, driven by artificial intelligence (AI), is profoundly transforming traditional accounting practices and business models. The emergence of innovative models such as “wisdom + accounting” and “wisdom + financial sharing” has opened new avenues for enhancing enterprise decision-making support systems. This paper delves into the application of AI technology in accounting, examining its practical implementation and associated challenges. To mitigate potential risks arising from technological advancements, enterprises should establish robust and efficient intelligent financial systems. Additionally, organizations should foster a mindset of change within their accounting teams, improve the application of management information systems, strengthen internal control mechanisms, and continuously upgrade intelligent accounting software. Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.</p> Jun Che Youting Chen Xianglin Zuo Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 112 118 10.26689/pbes.v7i6.9111 Research on the Integration Path of Enterprise Management Accounting and Financial Accounting: Taking Construction Enterprises as an Example https://ojs.bbwpublisher.com/index.php/PBES/article/view/9112 <p>The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry. Management accounting and financial accounting, as integral components of enterprise management, play indispensable roles in the development of construction companies. While both disciplines possess distinct characteristics, the evolving business landscape necessitates a more integrated approach. By combining the strengths and values of both, construction companies can gain valuable insights and make informed decisions. This paper delves into the concepts of management accounting and financial accounting, explores the feasibility of their integration within construction companies, and provides recommendations for implementation to foster sustainable development. The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.</p> Yanxue Yang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 119 124 10.26689/pbes.v7i6.9112 The Impact of Female Executives on Financial Performance Based on the Moderating Effect of Digital Transformation https://ojs.bbwpublisher.com/index.php/PBES/article/view/9121 <p>Using a sample of A-share listed companies in Shanghai and Shenzhen from 2012 to 2023, this paper explores the impact of female executives on financial performance and examines the moderating effect of the degree of digital transformation. The results show that: (1) there is a positive correlation between female executives and financial performance; (2) the improvement in digital transformation inhibits the positive impact of female executives on financial performance. Enterprises should provide more career development opportunities, eliminate gender bias, and select women with leadership qualities to join management, thereby creating value for the organization. Simultaneously, female executives should enhance their awareness of technological innovation and adopt a “digital” mindset. In the wave of the digital economy, they should leverage digital technologies for research, design, production, and operations, seize opportunities for reform, and help enterprises improve quality and efficiency.</p> Yongmei Hu Linyu Hou Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 125 130 10.26689/pbes.v7i6.9121 Research on the Development of Cultural Tourism Resources in the Yichang Section of the Three Gorges of the Yangtze River https://ojs.bbwpublisher.com/index.php/PBES/article/view/9123 <p>The Yichang section of the Three Gorges of the Yangtze River boasts abundant cultural resources and historical heritage. Thorough exploration and development of these cultural tourism resources, combined with the creation of a unique cultural tourism identity for this section, can not only invigorate the development of the region’s tourism industry but also contribute significantly to cultural preservation and transmission. This study examines the development and current state of cultural tourism in the Three Gorges of the Yangtze River, focusing specifically on the Yichang section. Using the SWOT analysis method, it offers an in-depth analysis and proposes suggestions for cultural tourism development in this area, aiming to provide a reference for future tourism development strategies in the region.</p> Li Fang Qiaoli He Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 131 137 10.26689/pbes.v7i6.9123 Determination Method for Index Weights of Logistics Information Systems in a Mass Customization Environment https://ojs.bbwpublisher.com/index.php/PBES/article/view/9124 <p>To address the challenge of representing key index weights of logistics information systems in a mass customization environment using multi-granularity mixed semantic phrases, a method for determining index weights based on complex semantic information is proposed. First, an integrated method processes the multi-granularity mixed semantic variables to obtain initial index weights. Second, the probability of uncertain semantic information is calculated to determine the correction coefficient for key indicators of logistics information systems. Finally, the initial index weights and correction coefficients are synthesized to derive the final index weights. The effectiveness and feasibility of the proposed method are demonstrated using the selection of a logistics information system for a computer company as a case study.</p> Yunlong Zhang Zengqiang Wang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 138 143 10.26689/pbes.v7i6.9124 Optimization Analysis of Reverse Logistics Models in Supply Chains from the Perspective of Sustainable Development https://ojs.bbwpublisher.com/index.php/PBES/article/view/9189 <p>With the increasing focus on sustainable development goals, the critical role of reverse logistics in supply chains is becoming more evident. Reverse logistics not only enables resource recovery and reuse but also reduces environmental pollution and enhances economic efficiency. However, existing models face significant challenges related to recovery efficiency, cost control, and supply chain coordination. To address these challenges, this study proposes strategies to improve recovery and reuse efficiency, optimize logistics processes, enhance information sharing and collaboration, and encourage active participation from both businesses and consumers. These measures aim to improve the overall efficiency of reverse logistics and support the achievement of sustainable development goals.</p> Chen Yang Copyright (c) 2024 Author(s) 2024-12-24 2024-12-24 7 6 144 150 10.26689/pbes.v7i6.9189 Business Plan for Developing a Sustainable and Intelligent Disposable Electric Laparoscopic Stapler https://ojs.bbwpublisher.com/index.php/PBES/article/view/9125 <p>This study examines the design and development of a new disposable electric intelligent laparoscopic stapler and its components, addressing issues in existing electric staplers, particularly insufficient power for cutting thick tissue and postoperative complications. Finite element analysis was utilized to model cutting force and tissue thickness, optimizing the device’s cutting performance. The electric intelligent laparoscopic stapler integrates control, drive, transmission, execution, and communication modules, employing intelligent thickness detection and feedback mechanisms to enhance surgical precision and safety. Additionally, a degradable, absorbable hemostatic pad with excellent biocompatibility and an optimal degradation cycle was developed to minimize postoperative complications. The marketing strategy focuses on product diversification, competitive pricing, channel expansion, and technical services to strengthen the product’s presence in the domestic market and support import substitution, enhancing its competitiveness. A risk analysis was conducted to address potential policy, operational, technological, and market risks, with strategies proposed for mitigation.</p> Yinggui Huang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 151 158 10.26689/pbes.v7i6.9125 Financial Risk Evaluation System in the Context of Great Intelligence Movement Cloud: A Hierarchical Analysis Approach https://ojs.bbwpublisher.com/index.php/PBES/article/view/9126 <p>This paper examines the financial risk evaluation system in the context of the “Great Intelligence Movement Cloud” and employs the hierarchical analysis method as the primary research tool. With the rapid advancement of “Great Intelligence Movement Cloud” technology, enterprise financial risks have expanded from the offline domain to the information domain, encompassing a broader scope and more diverse channels. The traditional approach to risk identification, relying solely on single financial indicators, no longer meets current demands. Therefore, it is essential to integrate a non-financial early warning indicator system and adopt a combination of quantitative and qualitative analysis methods. Hierarchical analysis enables the decomposition of complex problems into multiple components and organizes them into a hierarchical structure based on their relationships, facilitating a more accurate assessment of financial risk. This study seeks to establish a comprehensive financial risk evaluation system suited to the “Great Intelligence Movement Cloud” context, offering enterprises more precise risk assessments to better address financial risks and achieve steady development.</p> Fuling Pan Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 159 165 10.26689/pbes.v7i6.9126 International Comparison and Lessons for Developing the Personal Credit Market https://ojs.bbwpublisher.com/index.php/PBES/article/view/9127 <p>The rapid development of the global personal credit market has been driven by diversification and technological innovation, both of which serve as key catalysts for industry transformation. This paper conducts a comparative analysis of international personal credit markets to examine successful practices and challenges in credit products, credit assessment, and risk management across various countries. In particular, advancements in financial technology, including big data and artificial intelligence, have created new opportunities for enhancing the accessibility and personalization of credit services. Nevertheless, China’s personal credit market continues to face significant challenges, such as an underdeveloped credit infrastructure, outdated financial regulations, and limited product innovation. Drawing insights from international experiences, China can enhance its credit evaluation systems, strengthen financial regulations, and foster innovation in financial technology to facilitate healthy market development and advance inclusive finance.</p> Dong Huang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 166 169 10.26689/pbes.v7i6.9127 Tourism Service Management for Nanchuan Shenlong Gorge Scenic Area: Insights from Web Text Analysis https://ojs.bbwpublisher.com/index.php/PBES/article/view/9148 <p>Using the Shenlong Gorge Scenic Area in Nanchuan as a case study, this research adopts a network text analysis approach to examine the current state of tourism service management within the scenic area. Through Python software, online review data from tourists on the Dianping platform was collected and analyzed using ROST CM 6 software, focusing on dimensions such as high-frequency words, social semantic networks, and tourist sentiments. The findings illuminate the present state of tourism service management in the Shenlong Gorge Scenic Area, providing critical theoretical support and practical guidance for the scenic area’s management authorities. Based on the analysis, an optimized pathway for tourism service management is proposed to facilitate the sustainable development of the Shenlong Gorge Scenic Area in Nanchuan, improve tourism service management, and enhance the quality of tourists’ service experiences.</p> Xiu Shu Qiguang Lv Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 170 179 10.26689/pbes.v7i6.9148 Research on Career Development Paths and Incentive Model Design for Middle Managers in Banks https://ojs.bbwpublisher.com/index.php/PBES/article/view/9128 <p>With the rapid development of financial technology, middle managers in banks face both new challenges and opportunities. This paper conducts an in-depth analysis of the current state and issues surrounding the career development of middle managers in banks and explores effective incentive model designs and implementation strategies. Employing both quantitative and qualitative evaluation methods, the study assesses the practical impact of various incentive models. Through case analysis, targeted improvement suggestions are proposed. The findings reveal that a well-designed incentive mechanism significantly enhances middle managers’ job satisfaction and loyalty, which is essential for the sustained growth of banks.</p> Wenqiang Zou Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 180 184 10.26689/pbes.v7i6.9128 Impact of Environmental Protection Tax on Enterprise Capital-Labor Allocation in the Context of High-Quality Economic Development https://ojs.bbwpublisher.com/index.php/PBES/article/view/9149 <p>Using a double-difference model, this paper examines the impact of the 2018 Environmental Protection Tax Law of the People’s Republic of China on the capital-labor ratio of A-share listed enterprises in China. The results indicate that the implementation of the environmental protection tax significantly increases the capital-labor ratio of firms, leading to a preference for capital-intensive production. The mediating role of total factor productivity (TFP) in this process suggests that the environmental protection tax enhances the capital-labor ratio by fostering TFP growth. Heterogeneity analysis reveals that the effect of the environmental protection tax on the capital-labor ratio is more pronounced in economically developed regions, state-owned enterprises, and enterprises with a longer operational history.</p> Zujie Chen Mengjia Wang Chaoqiang Zhang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 185 195 10.26689/pbes.v7i6.9149 Legal Risks and Governance Strategies for Open Public Data in China https://ojs.bbwpublisher.com/index.php/PBES/article/view/9192 <p>With advancements in information technology and the increasing demand for data-driven governance, the openness of public data has become essential for global governance and social innovation. However, legal risks related to privacy protection, data security, intellectual property, liability allocation, and legal adaptability pose significant challenges to data governance in China. This paper analyzes these risks and proposes three strategies: enhancing the legal framework through clear data classification and accountability mechanisms, establishing regulatory bodies to monitor data usage, and promoting public education on data privacy. These strategies aim to address gaps in legal discourse and guide effective data governance, contributing to the secure development of open data initiatives in China and beyond.</p> Linglan Xia Copyright (c) 2024 Author(s) 2024-12-24 2024-12-24 7 6 196 201 10.26689/pbes.v7i6.9192 Legal Frameworks and Issues in Digital Currency: Insights from Financial Technology https://ojs.bbwpublisher.com/index.php/PBES/article/view/9194 <p>With the rapid advancement of network technology, new payment methods represented by Q coins and game currencies have entered a phase of significant growth. However, these payment methods have a limited scope of application and lack the legal status of fiat currency. The rise of digital currency has profoundly impacted the authority of traditional currency systems. Distinguished by robust payment capabilities, digital currency differs significantly from traditional currency. Yet, due to its relatively brief history, a globally unified definition has yet to be established. Consequently, there is an urgent need to enhance the regulation of digital currency through legislative measures to ensure its orderly and sustainable development.</p> Chengkun Liu Copyright (c) 2024 Author(s) 2024-12-24 2024-12-24 7 6 202 206 10.26689/pbes.v7i6.9194 Research on Cross-border E-commerce Empowering the Transformation and Upgrading of Dongguan’s Manufacturing Industry https://ojs.bbwpublisher.com/index.php/PBES/article/view/9129 <p>With the rise of the global digital economy and the deep integration of digital technology into traditional manufacturing operations, cross-border e-commerce provides a new commercial model and pathways for transforming and upgrading Dongguan’s traditional manufacturing industry. It also offers perspectives for enhancing the integration of online and offline operations while advancing the industrial Internet process. This study examines the impact of cross-border e-commerce on Dongguan manufacturing, highlighting its role in improving production efficiency, expanding international markets, and driving industrial upgrading through product enhancement, supply chain optimization, and innovative business models. By incorporating practical cases and data analysis from Dongguan enterprises, this study investigates the benefits and challenges of cross-border e-commerce in the transformation of the manufacturing industry, aiming to offer a reference for enterprise digital transformation and global competitive strategies.</p> Shoufei Su Juan Zhang Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 207 212 10.26689/pbes.v7i6.9129 Research on Financial Risk Management in the S Water Conservancy Project and Its Implications for Similar Projects https://ojs.bbwpublisher.com/index.php/PBES/article/view/9130 <p>As a vital infrastructure initiative with significant impacts on national development and public welfare, water conservancy projects play an essential role in advancing agricultural development and mitigating losses caused by flooding. However, these projects often require substantial investments and extended construction periods, leading to the inevitable emergence of various financial risks during implementation. This paper aims to explore the current challenges in financial risk management of the S water conservancy project, offering practical management strategies and solutions to address these financial difficulties. Through a detailed assessment and analysis of the S water conservancy project, the study seeks to provide valuable references and insights for similar projects to better manage financial risks, ensuring their smooth progression and successful completion. The proposed control measures are designed not only to effectively mitigate the financial risks specific to the S water conservancy project but also to offer actionable lessons for other similar projects. By promoting and applying these measures, the overall financial management capabilities of the industry can be enhanced, providing robust support for the sustainable development of water conservancy projects.</p> Yunxi Cui Maoyuan Li Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 213 219 10.26689/pbes.v7i6.9130 International Development Strategies for Chinese New Energy Vehicle Enterprises https://ojs.bbwpublisher.com/index.php/PBES/article/view/9132 <p>As a vital component of the low-carbon economy, new energy vehicles play a significant role in addressing energy shortages and environmental pollution. China’s independent brands of new energy vehicles must achieve high competitiveness and global influence to advance the development of the nation’s new energy vehicle industry, surpassing other automotive industry powerhouses. In light of new development opportunities, it is essential for Chinese new energy vehicle enterprises to leverage the advantages of a robust domestic and international market and a relatively comprehensive industrial chain. By doing so, these enterprises can actively pursue internationalization, effectively mitigate potential risks, and enhance their competitive edge in the global new energy vehicle market.</p> Letian Gao Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 220 226 10.26689/pbes.v7i6.9132 Exploring Hainan Cultural Confidence in the Framework of Hainan Free Trade Port Development https://ojs.bbwpublisher.com/index.php/PBES/article/view/9139 <p>The construction of the Hainan Free Trade Port (FTP) has created significant and unprecedented opportunities for the development of Hainan’s economic, social, and cultural spheres. While the FTP initiative primarily aims to enhance Hainan’s global economic connectivity, it inevitably influences local culture, raising questions about how Hainanese culture can preserve and even strengthen its distinct identity amid rapid globalization. This paper explores the development of cultural confidence among Hainanese people within the evolving globalized framework of the FTP. Drawing on recent studies and qualitative analysis, the research highlights the foundational elements of cultural identity, historical traditions, and Hainan’s unique regional values that shape cultural confidence in this transforming society. Findings reveal that fostering cultural confidence in Hainan not only strengthens local social cohesion but also enriches the international profile of the FTP. Finally, recommendations are proposed for policies, educational programs, and community engagement initiatives to further integrate cultural confidence into the FTP framework, providing a model for culturally sensitive development in other regions in China and beyond.</p> Xiaochao Yao Copyright (c) 2024 Author(s) 2024-12-23 2024-12-23 7 6 227 230 10.26689/pbes.v7i6.9139 The Impact of Internet Finance and Diversified Financing Models on the Development of the Sports Industry https://ojs.bbwpublisher.com/index.php/PBES/article/view/9085 <p>With the growth of the sports industry, the demand for financing has been increasing, while traditional financing channels are facing limitations. The emergence of Internet finance has provided new opportunities for the sports sector. This paper focuses on the diversified financing pathways for the sports industry, supported by internet finance, exploring its impact through theoretical analysis, constructing a regression model for empirical research, and conducting case analysis. The study finds that the development scale of Internet finance and the crowdfunding financing model significantly influence the income of the sports industry. Accordingly, the paper offers relevant policy and application suggestions, aiming to provide a reference for optimizing financing within the sports industry through Internet finance.</p> Yijiahui Che Copyright (c) 2024 Author(s) 2024-12-30 2024-12-30 7 6 231 237 10.26689/pbes.v7i6.9085 Influencing Factors of Museum Self-Improvement in China: A Multiple Linear Regression Analysis https://ojs.bbwpublisher.com/index.php/PBES/article/view/9086 <p>The purpose of this research is to explore the factors influencing the self-improvement process of museums in China and to conduct empirical analyses based on multiple linear regression models. As core institutions for inheriting and displaying cultural heritage and enhancing public cultural literacy, museums’ self-improvement is of great significance in promoting cultural development, optimizing the supply of public cultural services, and enhancing social influence. This paper constructs a multiple linear regression model for the influencing factors of museum self-improvement by integrating several key variables, including emerging cultural and museum business (EF), institutional reform (SR), research and innovation level (RIL), management level (ML), and the museum cultural and creative industry (MCCI). The study employs scientific methods such as literature review, data collection, and data analysis to thoroughly explore the internal logic of museum operations and development. Through multiple linear regression analyses, it quantifies the specific influence and relative importance of each factor on the level of museum self-improvement. The results indicate that the management level (ML) is the dominant factor among the variables studied, exerting the most significant influence on museum self-improvement. Based on these empirical findings, this paper provides an in-depth analysis of the specific factors affecting museum self-improvement in China, offering solid theoretical support and practical guidance for the sustainable development of museums.</p> Zhenjing Gu Da Meng Hui Yang Xiaofei Liu Copyright (c) 2024 Author(s) 2024-12-30 2024-12-30 7 6 238 250 10.26689/pbes.v7i6.9086 Risk Analysis and Prevention and Control of Electric Power Enterprise Operation Management https://ojs.bbwpublisher.com/index.php/PBES/article/view/9211 <p>This article examines the analysis, prevention, and control of risks in electric power enterprise operation management. It provides an in-depth exploration of risk factors, including market, policy, societal, personnel, technological, business, and other influences. Recognizing the potential threats these risks pose to the operation of electric power enterprises, the study conducts a preliminary investigation from four perspectives: major risks, large risks, general risks, and other risks.</p> Siyi Chen Copyright (c) 2024 Author(s) 2024-12-27 2024-12-27 7 6 251 257 10.26689/pbes.v7i6.9211