This paper examines the relationship between language, particularly language that expresses aesthetic experiences of plant life, and corporeality. The theorisation of language is a keystone towards conceptualising par...This paper examines the relationship between language, particularly language that expresses aesthetic experiences of plant life, and corporeality. The theorisation of language is a keystone towards conceptualising participatory relationships between people and the botanical world. A comparative reading of the works of Henry David Thoreau and Martin Heidegger provides a framework for approaching language as embodied participation. Despite political differences, Thoreau and Heidegger shared a mutual conviction about the generative powers of language. Thoreau＇s literary practice partly involved immersion in places such as swamps and forests. Fittingly, Heidegger＇s explication of Rilke＇s concept of＂the Open＂ mirrors the participatory aesthetics of Thoreau. Both thinkers looked towards the capacities of poetics to galvanise the evolution of language. In response to the increasing dissection offered by contemporaneous theories of linguistics, Thoreau and Heidegger held the notion of language as a body in itself, one brought to life through immanence between sensuous bodies in the world. For each theorist, language was both bodily and a body. Their works evidence that multi-sensorial encounters with the natural world can be captured in language. The body of language may be engaged with as a whole living phenomenon rather than a dissected corpse as this comparative reading of Thoreau and Heidegger will intimate.展开更多
This text examines how globalization has reshaped global economic dynamics,emphasizing its role in weakening nation-states and fueling trade conflicts.It argues that globalization,driven by multinational corporations(...This text examines how globalization has reshaped global economic dynamics,emphasizing its role in weakening nation-states and fueling trade conflicts.It argues that globalization,driven by multinational corporations(MNCs),financial deregulation,and supranational organizations,has eroded state sovereignty by shifting power to global actors whose interests transcend national borders.The rise of trade conflicts-manifested in disputes over subsidies,dumping,market access barriers,and geopolitical tensions-is traced to the clash between liberalized trade policies and states’efforts to protect domestic industries and social cohesion.The World Trade Organization(WTO)is analyzed as a key institution for resolving disputes,though its mechanisms face criticism for bias toward wealthy nations,procedural inefficiencies,and an inability to address systemic issues like currency manipulation or environmental degradation.Case studies(e.g.,agricultural subsidies,US-Japan trade deficits)illustrate the complexities of modern trade wars.The text concludes with recommendations for reforming global governance,including strengthening the WTO’s authority,addressing power imbalances,integrating social and environmental standards,and enhancing developing nations’capacity to negotiate.Ultimately,it underscores the paradox of globalization:while driving growth,it exacerbates inequalities and destabilizes traditional state-centric frameworks.展开更多
This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time...This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.展开更多
China’s modern corporate system fuels sustainable growth by merging profit-driven innovation with social responsibility,turning rural villages into prosperous microcosms of equitable development.
At the 20th China-ASEAN Expo(CAEXPO)in 2023,Bruneibased airline startup GallopAir signed a letter of intent(LOI)with the Commercial Aircraft Corporation of China(COMAC)for the purchase of 30 aircraft,including the C91...At the 20th China-ASEAN Expo(CAEXPO)in 2023,Bruneibased airline startup GallopAir signed a letter of intent(LOI)with the Commercial Aircraft Corporation of China(COMAC)for the purchase of 30 aircraft,including the C919 jet airliner and the ARJ21(now known as C909)regional jet.展开更多
This study exploits China's"Pilot Program for the Integration of Science and Technology with Finance"as a quasi-natural experiment to investigate the effect of Sci-Tech Finance on corporate financial res...This study exploits China's"Pilot Program for the Integration of Science and Technology with Finance"as a quasi-natural experiment to investigate the effect of Sci-Tech Finance on corporate financial resilience and its underlying mechanisms.Using panel data of A-share firms listed on the Shanghai and Shenzhen stock exchanges from 2000 to 2024 and using a staggered difference-in-differences(DID)model,we find that corporate financial resilience significantly improved after the Sci-Tech Finance policy,as evidenced by reduced earnings volatility and more sustainable profit growth.Heterogeneity analyses show that the effect is more pronounced during periods of high economic policy uncertainty(EPU)and in regions with less developed traditional banking systems.Mechanism analyses suggest that Sci-Tech Finance strengthens firm financial resilience by alleviating financing constraints,mitigating information asymmetry,optimizing investment efficiency,and promoting green innovation.We provide novel evidence on the role of Sci-Tech Finance in stabilizing firm performance and fostering long-term value creation,thereby contributing to the broad literature on high-quality economic development.展开更多
Against the backdrop of the gradual deepening of interest rate liberalization,the decline in effective credit demand,the intensification of competitive involution among commercial banks,and the complex international e...Against the backdrop of the gradual deepening of interest rate liberalization,the decline in effective credit demand,the intensification of competitive involution among commercial banks,and the complex international economic and trade situation,commercial banks in China's mainland have entered a stage of low interest rates and narrow interest margins.Coupled with the continuous exposure of risks in retail customer groups and small and micro enterprises,many commercial banks have chosen to phase in expanding and strengthening their corporate business segments to smoothly navigate economic cycles and enhance operational resilience and sustainability.How the corporate business segment optimizes its asset-liability structure through asset allocation to achieve high-quality development is a major issue worthy of consideration by the entire industry.From the perspective of a medium-sized national commercial bank,this paper explores and proposes four key basic customer groups,six asset allocation models,and fourteen key industries for layout,for reference,and research.展开更多
The interaction between supply chain relationships and corporate finance has become a focal issue in academic and practical circles,especially under the dual drivers of globalization and marketization.This paper syste...The interaction between supply chain relationships and corporate finance has become a focal issue in academic and practical circles,especially under the dual drivers of globalization and marketization.This paper systematically reviews existing research on this topic,covering theoretical foundations from perspectives such as agency theory,stakeholder theory,and co-opetition game theory,which explain the nature of customer-supplier relationships.It also combs through empirical studies from four core angles:competition-cooperation,signal transmission,spillover effects,and information transfer,summarizing findings on how supply chain relationships impact corporate investment,financing,operations,and performance,as well as existing controversies.The aim is to clarify the research context,identify theoretical and empirical gaps,and provide theoretical support and direction for deepening future research on supply chain and corporate finance.展开更多
Against the backdrop of the rapid development of the digital economy,corporate financial management faces unprecedented challenges and opportunities.This paper will start with the concept of financial shared services ...Against the backdrop of the rapid development of the digital economy,corporate financial management faces unprecedented challenges and opportunities.This paper will start with the concept of financial shared services to deeply explore the role and significance of the financial shared service model in the digital transformation of corporate finance.It analyzes the existing problems in the current process of digital transformation of corporate finance and proposes corresponding solutions,providing valuable references and guidance for enterprises to achieve digital transformation of finance.展开更多
Green bonds, as one of the core tools of green finance, have rapidly developed into a large-scale and far-reaching financial market since the first green bond was issued in 2007. As a direct financing channel for gree...Green bonds, as one of the core tools of green finance, have rapidly developed into a large-scale and far-reaching financial market since the first green bond was issued in 2007. As a direct financing channel for green projects, green bonds have promoted the rapid development of green finance in China, and under the background of “dual carbon”, the demand for green bonds in China has increased significantly. In fact, the Chinese green bond investment market has vast development space. However, due to its late start and immature development, there are doubts about whether green bonds can play a positive role in enhancing the company’s value. Therefore, it is urgent to conduct in-depth analysis of the impact of the company’s issuance of green bonds on its value. In this paper, we used Tobin’s Q to measure company value, and used panel data to explore the impact of issuing green bonds on company value through propensity score matching method. It explored the significant improvement effect of issuing green bonds and increasing their intensity on company value;and then, by analyzing the mediating effect on the impact mechanism of company value, efforts are made to discover that green bonds can enhance company value by alleviating financing constraints and improving information transparency. Finally, based on the conclusions drawn, reasonable suggestions are proposed, which have practical reference value for the development of the green bond market and the construction of a green financial system.展开更多
The social responsibility of small and medium-sized enterprises(SMEs)is very important for themselves and the whole society.The concept and connotation of social responsibility of SMEs have been defined and explained....The social responsibility of small and medium-sized enterprises(SMEs)is very important for themselves and the whole society.The concept and connotation of social responsibility of SMEs have been defined and explained.The research dimensions of previous scholars on corporate social responsibility(CSR)have been reviewed,and an evaluation index system for social responsibility of SMEs has been constructed based on their characteristics,including four key indicators:community,customers,employees,and environment.展开更多
This study investigates the impact of investor protection on corporate R&D investment using panel data from Chinese A-share listed companies spanning 2015 to 2022.By employing OLS regression,mediation,and moderati...This study investigates the impact of investor protection on corporate R&D investment using panel data from Chinese A-share listed companies spanning 2015 to 2022.By employing OLS regression,mediation,and moderation analyses,the results demonstrate that robust investor protection mechanisms significantly enhance corporate R&D expenditures.The mediation analysis reveals that investor protection alleviates financing constraints and improves information disclosure quality,both of which serve as key channels for fostering R&D investment.Furthermore,internal control systems and media attention are identified as positive moderators,amplifying the beneficial effects of investor protection on R&D.In contrast,the equity Herfindahl index(HHI)does not exhibit a significant moderating role.The study also highlights that financial leverage,profitability,and equity concentration negatively influence R&D,while revenue growth exerts a positive effect.These findings underscore the critical role of investor protection in driving corporate innovation and sustainable growth,offering valuable insights for policymakers and corporate managers aiming to optimize R&D strategies through improved governance frameworks.展开更多
This study focuses on the real-world context where artificial intelligence(AI)deeply permeates corporate operations,systematically exploring the core value,challenges,and optimization paths of corporate culture manage...This study focuses on the real-world context where artificial intelligence(AI)deeply permeates corporate operations,systematically exploring the core value,challenges,and optimization paths of corporate culture management during the process of intelligent transformation.By deeply analyzing the semantic deviations in the digitalization of cultural elements and the potential conflicts between algorithm-based decision-making and humanistic values in human-machine collaboration scenarios,and combining theories of organizational behavior with the characteristics of AI technology,a series of strategies for enhancing effectiveness are proposed,including dynamic cultural modeling and embedding cognitive-collaborative rules.With detailed empirical data and case studies,this research provides a theoretical basis and practical guidance for enterprises to achieve a dynamic balance between technological rationality and humanistic care.展开更多
Effective corporate governance and sound macroprudential policies are crucial to the stability and sustainable development of the banking sector in China.This paper uses panel data sets from 31 listed Chinese commerci...Effective corporate governance and sound macroprudential policies are crucial to the stability and sustainable development of the banking sector in China.This paper uses panel data sets from 31 listed Chinese commercial banks between 2007 and 2023 to examine how corporate governance and macroprudential regulation influence bank risk-taking.To achieve this,we constructed a set of micro-level corporate governance indicators.The findings show that corporate governance significantly reduces bank risk-taking,while macroprudential regulation positively moderates this relationship.Furthermore,business diversification and loan concentration are the key mechanisms through which corporate governance mitigates risk-taking.We confirmed the soundness of these findings by using robust econometric techniques,including difference-in-differences,system GMM,and alternative independent variables.This study provides valuable insights for optimizing bank capital structures,enhancing corporate governance,improving personnel management,and clarifying the roles of regulators in refining the macroprudential regulatory framework.展开更多
The development of artificial intelligence has brought tremendous changes to enterprises and also pose higher demands on financial professionals.Through literature research,this paper explores the viewpoints of domest...The development of artificial intelligence has brought tremendous changes to enterprises and also pose higher demands on financial professionals.Through literature research,this paper explores the viewpoints of domestic and foreign scholars and industry experts on the impact of Artificial Intelligence(AI)on corporate financial management and the role transformation of financial professionals.It analyzes the current application status of AI technology in finance.The results indicate that AI will replace some repetitive and highly procedural tasks,such as simple data entry and bookkeeping.AI can improve the processing speed and accuracy of corporate financial data.With its learning capabilities,AI can assist financial professionals in addressing knowledge gaps.However,AI cannot completely replace human thinking,judgment,and decision-making,especially in areas like emotional communication and aesthetic experience.This requires financial professionals to continuously improve their overall qualities,leverage their strengths,and achieve complementary advantages with machines,jointly promoting innovative financial development in the era of artificial intelligence.展开更多
With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financ...With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.展开更多
Corporate image is the external manifestation of a company’s cultural and spiritual essence,as well as the overall impression formed through its interactions with the public.Huawei,as a successful multinational enter...Corporate image is the external manifestation of a company’s cultural and spiritual essence,as well as the overall impression formed through its interactions with the public.Huawei,as a successful multinational enterprise,has established a robust corporate image in the international market through technological innovation and brand building.Moreover,Huawei’s development is closely aligned with national policies and strategies,making it a representative enterprise for showcasing China’s technological independence and national image.This study examines Huawei’s English press releases on product launches published between 2022 and 2024 and conducts a comparative analysis with similar materials from Apple’s official website.Based on Fairclough’s three-dimensional discourse analysis model,this research explores the linguistic features of Huawei’s corporate image construction from the perspectives of text,discourse practice,and social practice.The findings reveal that Huawei has successfully constructed a corporate image that emphasizes technological innovation,prioritizes user needs,and underscores its identity as a national enterprise.This study not only sheds light on Huawei’s strategies for image construction in international competition but also provides a valuable reference for Chinese enterprises in their cultural communication and brand building during the globalization process.展开更多
文摘This paper examines the relationship between language, particularly language that expresses aesthetic experiences of plant life, and corporeality. The theorisation of language is a keystone towards conceptualising participatory relationships between people and the botanical world. A comparative reading of the works of Henry David Thoreau and Martin Heidegger provides a framework for approaching language as embodied participation. Despite political differences, Thoreau and Heidegger shared a mutual conviction about the generative powers of language. Thoreau＇s literary practice partly involved immersion in places such as swamps and forests. Fittingly, Heidegger＇s explication of Rilke＇s concept of＂the Open＂ mirrors the participatory aesthetics of Thoreau. Both thinkers looked towards the capacities of poetics to galvanise the evolution of language. In response to the increasing dissection offered by contemporaneous theories of linguistics, Thoreau and Heidegger held the notion of language as a body in itself, one brought to life through immanence between sensuous bodies in the world. For each theorist, language was both bodily and a body. Their works evidence that multi-sensorial encounters with the natural world can be captured in language. The body of language may be engaged with as a whole living phenomenon rather than a dissected corpse as this comparative reading of Thoreau and Heidegger will intimate.
文摘This text examines how globalization has reshaped global economic dynamics,emphasizing its role in weakening nation-states and fueling trade conflicts.It argues that globalization,driven by multinational corporations(MNCs),financial deregulation,and supranational organizations,has eroded state sovereignty by shifting power to global actors whose interests transcend national borders.The rise of trade conflicts-manifested in disputes over subsidies,dumping,market access barriers,and geopolitical tensions-is traced to the clash between liberalized trade policies and states’efforts to protect domestic industries and social cohesion.The World Trade Organization(WTO)is analyzed as a key institution for resolving disputes,though its mechanisms face criticism for bias toward wealthy nations,procedural inefficiencies,and an inability to address systemic issues like currency manipulation or environmental degradation.Case studies(e.g.,agricultural subsidies,US-Japan trade deficits)illustrate the complexities of modern trade wars.The text concludes with recommendations for reforming global governance,including strengthening the WTO’s authority,addressing power imbalances,integrating social and environmental standards,and enhancing developing nations’capacity to negotiate.Ultimately,it underscores the paradox of globalization:while driving growth,it exacerbates inequalities and destabilizes traditional state-centric frameworks.
文摘This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.
文摘China’s modern corporate system fuels sustainable growth by merging profit-driven innovation with social responsibility,turning rural villages into prosperous microcosms of equitable development.
文摘At the 20th China-ASEAN Expo(CAEXPO)in 2023,Bruneibased airline startup GallopAir signed a letter of intent(LOI)with the Commercial Aircraft Corporation of China(COMAC)for the purchase of 30 aircraft,including the C919 jet airliner and the ARJ21(now known as C909)regional jet.
文摘This study exploits China's"Pilot Program for the Integration of Science and Technology with Finance"as a quasi-natural experiment to investigate the effect of Sci-Tech Finance on corporate financial resilience and its underlying mechanisms.Using panel data of A-share firms listed on the Shanghai and Shenzhen stock exchanges from 2000 to 2024 and using a staggered difference-in-differences(DID)model,we find that corporate financial resilience significantly improved after the Sci-Tech Finance policy,as evidenced by reduced earnings volatility and more sustainable profit growth.Heterogeneity analyses show that the effect is more pronounced during periods of high economic policy uncertainty(EPU)and in regions with less developed traditional banking systems.Mechanism analyses suggest that Sci-Tech Finance strengthens firm financial resilience by alleviating financing constraints,mitigating information asymmetry,optimizing investment efficiency,and promoting green innovation.We provide novel evidence on the role of Sci-Tech Finance in stabilizing firm performance and fostering long-term value creation,thereby contributing to the broad literature on high-quality economic development.
文摘Against the backdrop of the gradual deepening of interest rate liberalization,the decline in effective credit demand,the intensification of competitive involution among commercial banks,and the complex international economic and trade situation,commercial banks in China's mainland have entered a stage of low interest rates and narrow interest margins.Coupled with the continuous exposure of risks in retail customer groups and small and micro enterprises,many commercial banks have chosen to phase in expanding and strengthening their corporate business segments to smoothly navigate economic cycles and enhance operational resilience and sustainability.How the corporate business segment optimizes its asset-liability structure through asset allocation to achieve high-quality development is a major issue worthy of consideration by the entire industry.From the perspective of a medium-sized national commercial bank,this paper explores and proposes four key basic customer groups,six asset allocation models,and fourteen key industries for layout,for reference,and research.
文摘The interaction between supply chain relationships and corporate finance has become a focal issue in academic and practical circles,especially under the dual drivers of globalization and marketization.This paper systematically reviews existing research on this topic,covering theoretical foundations from perspectives such as agency theory,stakeholder theory,and co-opetition game theory,which explain the nature of customer-supplier relationships.It also combs through empirical studies from four core angles:competition-cooperation,signal transmission,spillover effects,and information transfer,summarizing findings on how supply chain relationships impact corporate investment,financing,operations,and performance,as well as existing controversies.The aim is to clarify the research context,identify theoretical and empirical gaps,and provide theoretical support and direction for deepening future research on supply chain and corporate finance.
文摘Against the backdrop of the rapid development of the digital economy,corporate financial management faces unprecedented challenges and opportunities.This paper will start with the concept of financial shared services to deeply explore the role and significance of the financial shared service model in the digital transformation of corporate finance.It analyzes the existing problems in the current process of digital transformation of corporate finance and proposes corresponding solutions,providing valuable references and guidance for enterprises to achieve digital transformation of finance.
文摘Green bonds, as one of the core tools of green finance, have rapidly developed into a large-scale and far-reaching financial market since the first green bond was issued in 2007. As a direct financing channel for green projects, green bonds have promoted the rapid development of green finance in China, and under the background of “dual carbon”, the demand for green bonds in China has increased significantly. In fact, the Chinese green bond investment market has vast development space. However, due to its late start and immature development, there are doubts about whether green bonds can play a positive role in enhancing the company’s value. Therefore, it is urgent to conduct in-depth analysis of the impact of the company’s issuance of green bonds on its value. In this paper, we used Tobin’s Q to measure company value, and used panel data to explore the impact of issuing green bonds on company value through propensity score matching method. It explored the significant improvement effect of issuing green bonds and increasing their intensity on company value;and then, by analyzing the mediating effect on the impact mechanism of company value, efforts are made to discover that green bonds can enhance company value by alleviating financing constraints and improving information transparency. Finally, based on the conclusions drawn, reasonable suggestions are proposed, which have practical reference value for the development of the green bond market and the construction of a green financial system.
基金2022 Anhui Province Key Humanities and Social Science Projects(2022AH052219)Provincial Quality Engineering Projects in 2022(2022tsgsp065)2024 Anhui Province Key Humanities and Social Science Projects(2024AH053142).
文摘The social responsibility of small and medium-sized enterprises(SMEs)is very important for themselves and the whole society.The concept and connotation of social responsibility of SMEs have been defined and explained.The research dimensions of previous scholars on corporate social responsibility(CSR)have been reviewed,and an evaluation index system for social responsibility of SMEs has been constructed based on their characteristics,including four key indicators:community,customers,employees,and environment.
文摘This study investigates the impact of investor protection on corporate R&D investment using panel data from Chinese A-share listed companies spanning 2015 to 2022.By employing OLS regression,mediation,and moderation analyses,the results demonstrate that robust investor protection mechanisms significantly enhance corporate R&D expenditures.The mediation analysis reveals that investor protection alleviates financing constraints and improves information disclosure quality,both of which serve as key channels for fostering R&D investment.Furthermore,internal control systems and media attention are identified as positive moderators,amplifying the beneficial effects of investor protection on R&D.In contrast,the equity Herfindahl index(HHI)does not exhibit a significant moderating role.The study also highlights that financial leverage,profitability,and equity concentration negatively influence R&D,while revenue growth exerts a positive effect.These findings underscore the critical role of investor protection in driving corporate innovation and sustainable growth,offering valuable insights for policymakers and corporate managers aiming to optimize R&D strategies through improved governance frameworks.
文摘This study focuses on the real-world context where artificial intelligence(AI)deeply permeates corporate operations,systematically exploring the core value,challenges,and optimization paths of corporate culture management during the process of intelligent transformation.By deeply analyzing the semantic deviations in the digitalization of cultural elements and the potential conflicts between algorithm-based decision-making and humanistic values in human-machine collaboration scenarios,and combining theories of organizational behavior with the characteristics of AI technology,a series of strategies for enhancing effectiveness are proposed,including dynamic cultural modeling and embedding cognitive-collaborative rules.With detailed empirical data and case studies,this research provides a theoretical basis and practical guidance for enterprises to achieve a dynamic balance between technological rationality and humanistic care.
基金supported by the General Project of the National Social Science Fund,“Research on the Implementation Mechanism and Optimization Path of Multi-level Agricultural Insurance from the Perspective of Heterogeneity”(Project No.19BJY161)the Outstanding Youth Scientific Research Project of the Hunan Provincial Department of Education,“Measurement,Transmission,and Prevention of Systemic Financial Risks in the Context of Low-carbon Transition”(Project No.22B0649)the General Project of the Hunan Provincial Social Science Achievement Evaluation Committee,“Research on the Measurement and Early Warning of Systemic Financial Risks under the Impact of Low-carbon Transition”(Project No.XSP2023JJZ010).
文摘Effective corporate governance and sound macroprudential policies are crucial to the stability and sustainable development of the banking sector in China.This paper uses panel data sets from 31 listed Chinese commercial banks between 2007 and 2023 to examine how corporate governance and macroprudential regulation influence bank risk-taking.To achieve this,we constructed a set of micro-level corporate governance indicators.The findings show that corporate governance significantly reduces bank risk-taking,while macroprudential regulation positively moderates this relationship.Furthermore,business diversification and loan concentration are the key mechanisms through which corporate governance mitigates risk-taking.We confirmed the soundness of these findings by using robust econometric techniques,including difference-in-differences,system GMM,and alternative independent variables.This study provides valuable insights for optimizing bank capital structures,enhancing corporate governance,improving personnel management,and clarifying the roles of regulators in refining the macroprudential regulatory framework.
文摘The development of artificial intelligence has brought tremendous changes to enterprises and also pose higher demands on financial professionals.Through literature research,this paper explores the viewpoints of domestic and foreign scholars and industry experts on the impact of Artificial Intelligence(AI)on corporate financial management and the role transformation of financial professionals.It analyzes the current application status of AI technology in finance.The results indicate that AI will replace some repetitive and highly procedural tasks,such as simple data entry and bookkeeping.AI can improve the processing speed and accuracy of corporate financial data.With its learning capabilities,AI can assist financial professionals in addressing knowledge gaps.However,AI cannot completely replace human thinking,judgment,and decision-making,especially in areas like emotional communication and aesthetic experience.This requires financial professionals to continuously improve their overall qualities,leverage their strengths,and achieve complementary advantages with machines,jointly promoting innovative financial development in the era of artificial intelligence.
文摘With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.
文摘Corporate image is the external manifestation of a company’s cultural and spiritual essence,as well as the overall impression formed through its interactions with the public.Huawei,as a successful multinational enterprise,has established a robust corporate image in the international market through technological innovation and brand building.Moreover,Huawei’s development is closely aligned with national policies and strategies,making it a representative enterprise for showcasing China’s technological independence and national image.This study examines Huawei’s English press releases on product launches published between 2022 and 2024 and conducts a comparative analysis with similar materials from Apple’s official website.Based on Fairclough’s three-dimensional discourse analysis model,this research explores the linguistic features of Huawei’s corporate image construction from the perspectives of text,discourse practice,and social practice.The findings reveal that Huawei has successfully constructed a corporate image that emphasizes technological innovation,prioritizes user needs,and underscores its identity as a national enterprise.This study not only sheds light on Huawei’s strategies for image construction in international competition but also provides a valuable reference for Chinese enterprises in their cultural communication and brand building during the globalization process.
