{"title":"The effectiveness, problems and suggestions of public financial support for the reform and development of public kindergartens","authors":"","doi":"10.25236/ajbm.2023.052111","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052111","url":null,"abstract":"Financial investment is the material guarantee for the healthy and sustainable development of preschool education. In recent years, China has attached great importance to the reform and development of preschool education, and its financial investment in preschool education continues to increase. Public kindergartens are the main target of financial investment in preschool education, and the number of kindergartens has continued to expand. However, the problem of \"difficulty and expensive admission\" has never been fundamentally solved. The author believes that the current public financial support for the reform and development of public parks is faced with the following problems: financial investment is mainly special funds, with insufficient long-term stability; financial investment is unbalanced, and development differences between regions are large; the financial sharing mechanism is unreasonable, and district and county governments There are too many household responsibilities; financial investment is unfair, resulting in high investment and aristocratic phenomena. Therefore, the following suggestions are put forward: formulate unified standards and establish an institutional funding investment system for preschool education; increase special investment in disadvantaged areas to ensure balanced development of public kindergartens; determine the sharing ratio and establish a sound sharing mechanism between families and finance at all levels; establish funding investment supervision mechanism to enhance the fairness of funding investment.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research on Innovation of Employee Performance Management Appraisal System—A Case Study of Manufacturing Enterprises","authors":"","doi":"10.25236/ajbm.2023.051819","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051819","url":null,"abstract":"Employee performance management appraisal system is very important for the organization. It can promote the achievement of goals, improve the quality and efficiency of work, stimulate employee motivation and personal growth, optimize the allocation of resources and talent management, and contribute to the establishment of a fair and just work environment. Through effective performance management appraisal system, organizations can better realize the optimization of internal management and human resources, and improve the overall performance and competitiveness. Nowadays, most manufacturing enterprises have changed from the original labor-intensive industry to the technology integrated enterprise, and this change undoubtedly has higher requirements for the personnel management level of the enterprise itself. Taking manufacturing enterprises as an example, this paper briefly analyzes the current situation of employee performance management assessment in manufacturing enterprises, and puts forward effective paths and ideas for system innovation.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135749011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Optimization of tax structure and high-quality economic development","authors":"","doi":"10.25236/ajbm.2023.052008","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052008","url":null,"abstract":"With the promotion of the new round of fiscal and taxation system reform, the optimization of the tax system structure will continue to play a role in the quality of China's economic growth. This paper selects panel data of 38 countries from 2000 to 2020 to build a two-way fixed-effect model to empirically test the specific impact of tax structure on the quality of economic growth. The results show that the proportion of direct tax is significantly positively correlated with the quality of economic growth. The indirect tax ratio has a significant negative correlation with the quality of economic growth. From the perspective of major taxes, the higher the proportion of corporate income tax and individual income tax, the more conducive to the improvement of the quality of economic growth; The greater the proportion of consumption tax and value-added tax in tax revenue, the more detrimental it is to the improvement of the quality of economic growth. Based on the above empirical results, it is proposed to increase the proportion of direct tax, optimize the structure of indirect tax, and promote the improvement of the quality of economic growth through the optimization of tax structure.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135157911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Financial Statement Manipulation of Listed Companies and Prevention","authors":"","doi":"10.25236/ajbm.2023.052016","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052016","url":null,"abstract":"Financial information is what determines the financial condition and results of operations of the firm, Appraisal of management responsibilities, a key source of information for scientific decision-making. It plays an essential role in economic management and economic decision-making. Nowadays, the market economy is so developed that certain companies, because of their own interests, resort to various ways to whitewash their financial statements. Not only does it jeopardize the interests of investors, but it also damages the reputation of the company and brings some negative effects on the functioning of today's market. This paper is mainly based on the financial statements on the statement of the common means of the act of whitewashing to analyze the corresponding countermeasures to deal with the corresponding discussion.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135158140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Study on the Relationship between Export Trade and Employment Level in China's Border Provinces and Regions","authors":"","doi":"10.25236/ajbm.2023.051924","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051924","url":null,"abstract":"This study investigates the influence of export trade on employment levels in the border regions of China. By collecting data spanning from 2000 to 2016, we constructed a panel dataset focused on export trade. Through empirical analysis, we determined that export trade plays a crucial role in elevating employment levels within these border regions. However, employing robustness tests and heterogeneous analysis, we uncovered disparities in the impact of export trade on employment across distinct geographical areas and industries. Specifically, the stimulatory effect of export trade on employment is notably more pronounced within the secondary sector compared to the primary and tertiary sectors. Furthermore, an intriguing finding emerged: while inland border regions exhibit a positive correlation between export trade and employment, coastal border regions demonstrate a negative correlation. This dichotomy signifies an incongruity in the influence of export trade on employment across varied regions.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135748984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"BYD Digital Marketing Strategy in Malaysia","authors":"","doi":"10.25236/ajbm.2023.051807","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051807","url":null,"abstract":"This article delves into BYD's entry into Malaysia's electric vehicle (EV) market, utilizing the SOSTAC framework. It analyzes the external market situation and proposes digital marketing objectives aligned with the expansion strategy. The suggested digital marketing strategies focus on enhancing brand awareness, promoting products and services, and driving EV adoption in Malaysia. The article recommends five actionable tactics with monitoring metrics to improve BYD's digital communication strategy in Malaysia. As the world shifts towards renewable energy, the automotive industry undergoes a transformative phase, making insights into game-changing market strategies crucial. To address this, the report explores how BYD can deploy effective brand and marketing strategies to succeed in the new market, leveraging local insights for effective tactics.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135749007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research on the Current Situation and Development Countermeasures of Content Marketing on R Social Media Platform","authors":"","doi":"10.25236/ajbm.2023.051820","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051820","url":null,"abstract":"In recent years, e-commerce platforms have developed rapidly. Among them, APP platforms are popular with the new generation of young people. Their emergence provides more convenient channels and ways for people to learn about new things or recommend products. Of course, in such a case, there are also some problems with the platform marketing content. Today we are talking about such an R platform, which uses an original way to create and share notes. When users publish some notes on the platform, most people can read notes. The recommended method also makes the R platform a \"grass planting\" platform. In terms of content marketing of R social media platform, it has some problems that need to be solved urgently, such as the overflow of its content homogeneity and the low number of fans. Then, how to solve these problems, such as breaking through online barriers to develop offline business, sending coupons to fans, etc. These methods and countermeasures can effectively solve the problems of R platform. When it is improved in this way, it can improve its traffic data, fan users, etc.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"280 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135749012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of Brand International Marketing Strategy of Air Macau","authors":"","doi":"10.25236/ajbm.2023.051905","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051905","url":null,"abstract":"As the passenger flow of Air Macau international routes increases year by year, its international development has important background significance. However, the brand awareness and market share of Air Macau in the international market are relatively low, so it is necessary to develop an effective brand international marketing strategy. Based on data and market research, this analysis summary proposes strategies such as expanding route network, strengthening brand promotion, providing personalized service, strengthening brand image building, strengthening staff training and strengthening partnership, in order to enhance the brand recognition and market share of Air Macau. According to the data, by 2023, Air Macau will have 750,000 passengers on routes. The implementation of these strategies will help Air Macau gain a competitive edge in the international market and achieve sustainable brand internationalization.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135749330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Discussion on the characteristics and causes of county economic agglomeration and discrepancy in Henan Province from 2005 to 2021","authors":"","doi":"10.25236/ajbm.2023.052128","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052128","url":null,"abstract":"This paper takes 108 counties in the county unit of Henan Province from 2005 to 2021 as the research object, selects per capita GDP data. The results show that: (1) the economic development of counties in Henan has the characteristic of \"phasing\" from 2005 to 2021, and the overall regional differences have been continuously shrinking. (2) Economic development among counties is spatially correlated. The local economic differentiation of counties forms an agglomeration hotspot area centered on the northwest and central counties of Zhengzhou-Jiyuan, and agglomeration cold-spot areas of Kaifeng-Xinyang east and south counties in Henan. (3) At the same time, it analyzes the differences of resource endowment, the improvement of transportation conditions and the regional development policy as one of the main factors causing spatial differences in the economic development of Henan counties in the study period.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Review and Prospect of Business Model Innovation Research","authors":"","doi":"10.25236/ajbm.2023.052130","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052130","url":null,"abstract":"This paper systematically organizes, analyzes and summarizes the research literature on business model innovation in the context of digital transformation at home and abroad, and comprehensively, objectively and accurately demonstrates the various perspectives of the research on enterprise business model innovation in the context of digital transformation in terms of the theoretical basis of business model innovation, the driving elements of business model innovation, the combination of elements and the path of innovation, aiming at exploring the future research direction of enterprise business model innovation in the context of digital transformation and proposing the future research direction of business model innovation in the Chinese context and the digital context. It aims to explore the direction of future research on enterprise business model innovation under the background of digital transformation and puts forward the future research direction of business model innovation in the Chinese context and digitalization context.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}