Academic Journal of Business & Management最新文献

{"title":"The Impact of Destination Image on Tourist Willingness to Revisit the Qingxiu Mountain","authors":"","doi":"10.25236/ajbm.2023.052101","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052101","url":null,"abstract":"The researcher aims to examine the impact of the destination image of Qingxiu Mountain on tourists' willingness to revisit. The relationship between the destination image of Qingxiu Mountain and the willingness to revisit is examined. Online questionnaires are sent to tourists who have travelled to Qingxiu mountain and investigate their impression about Qingxiu mountain and willingness to revisit. The sample size of the survey data was calculated by Cochrane formula, and the sample size was 385. The respondents are tourists who have travelled to Qingxiu mountain, Nanning. The research tool is questionnaire. The online questionnaires are collected by using the questionnaire star in the form of single-choice questions and Likert scale questionnaires. The questionnaire is divided into 3 parts, including the demographic factors, destination image and tourists’ willingness to revisit. The statistics used in the data analysis are descriptive statistics including frequency distribution, percentage, mean, standard deviation and inferential statistic for testing hypothesis. The researchers will apply multiple regression analysis models to examine which independent variables have strong or weak relationships with dependent variables. The results show that the majority of tourists coming to Qingxiu mountain are female, age between 19-25 years old, education in bachelor's degree, amounting for 60.26%. In Nanning, there are many universities, and many college students like travelling in winter holiday. Many of the respondents have visited Qingxiu mountain for 1-2 times over the past five years. From the mean of the three dimensions of destination image, we can see the natural landscape (average mean=4.172) is the highest, followed by cultural landscape (average mean=3.961) and services and facilities (average mean=3.874). The regression coefficient value is: Willingness to revisit = 0.797 + 0.183 cultural landscape + 0.229 natural landscape + 0.419 services and facilities, with a model square value of 0.677, meaning that cultural landscape, natural landscape, services and facilities can explain 67.7% of the variation in willingness to revisit. The model passed the F-test (F=266.647, p=0.000). Hypothesis test indicates that the cultural landscape, natural landscape, services and facilities all have a significant positive influence on the intention to revisit. Based on the results of the empirical study, relevant suggestions and countermeasures are proposed for how to enhance tourists' willingness to revisit Qingxiu Mountain and promote the healthy and sustainable development of tourism.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"11 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":"135508489","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":"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":"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}

{"title":"Research on the Development of Mariculture Industry in Guangdong Based on Multiple Linear Regression Model","authors":"","doi":"10.25236/ajbm.2023.052116","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052116","url":null,"abstract":"In order to quantitatively analyse the influencing factors of mariculture production in Guangdong Province, a multiple linear regression model was used to analyse the influence of mariculture area, export value of aquatic products, number of mariculture professionals, number of mobile phone users coverage and R&D expenditure costs on mariculture production by using Guangdong's marine economic data from 2008 to 2020. The results show that mariculture production in Guangdong Province is highly correlated with five influencing factors, with the degree of influence being R&D expenditure > export value of aquatic products > mobile phone subscriber coverage > mariculture area > number of mariculture professionals, in that order. Finally, recommendations are made based on the findings of the study.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"32 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":"135508648","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":"Influence of Environment Factors on Enterprise Management Decision and the Coping Strategies","authors":"","doi":"10.25236/ajbm.2023.052018","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052018","url":null,"abstract":"This paper intends to explore the main environmental problems faced by high-tech companies in the process of innovation and development. Through the analysis of the current situation of the growth and development of enterprises, the differences between enterprises and developed countries and regions in environmental innovation and development ability and the reasons are obtained, and the importance of environment to the innovation and growth of high-tech enterprises is obtained. Meanwhile, taking the relationship between enterprises and environment as the starting point, the environmental factors are divided into two types, one is direct environmental factors, the other is indirect environmental factors. They have carried out a comprehensive analysis and research on the enterprise's own institutional environment, enterprise behavior environment, talent environment, financing environment, research and development environment, social legal system environment, market environment and supporting environment that affect the innovation and growth of high-tech enterprises. This paper attempts to analyze the development and change process of economic, financial, legal and other environments in the growth and development of high-tech enterprises, and its impact on the innovation and growth of enterprises, so as to reduce the deficiency of the growth and development ability of enterprises. The finance environment score is 7.4; the legal and policy environment score is 6.2; the technology environment score is 8.1, and the human resources environment score is 6.8. In the research on the innovative growth of Chinese enterprises, the most important thing is to combine various environmental factors that affect the development of enterprises. This paper is helpful to explore the mode of innovative growth of enterprises from the perspective of environment.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"23 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":"135156066","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 Development and Innovation of Marketing Strategies in the New Era","authors":"","doi":"10.25236/ajbm.2023.052001","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052001","url":null,"abstract":"Against the backdrop of continuous socio-economic development, marketing strategies are also constantly innovating to meet the increasingly international and networked market demands. Given that this article first analyzes the significance of marketing strategy innovation for enterprise development, then proposes the development and changes of marketing in the new era, and finally conducts a deep analysis of marketing innovation strategies in the context of the new era, aiming to improve marketing effectiveness.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"30 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":"135157904","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}