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Study of Carbon Information Disclosure Issues in X Company X公司碳信息披露问题研究
International Business & Economics Studies Pub Date : 2023-05-30 DOI: 10.22158/ibes.v5n2p232
Mingtiao Zhao
{"title":"Study of Carbon Information Disclosure Issues in X Company","authors":"Mingtiao Zhao","doi":"10.22158/ibes.v5n2p232","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p232","url":null,"abstract":"China’s carbon trading pilot work is advancing, and the power industry, as one of the largest carbon-emitting industries, has become a key pilot subject in the carbon trading market. Therefore, the low-carbon development of the power industry has an important impact on China’s carbon peak target. This paper takes X Company, a leading enterprise in the power industry, as an example to study its position, method, content, and disclosure quality in carbon information disclosure. The problems with X Company’s carbon information disclosure are summarized, and targeted optimization recommendations are proposed.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116642238","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}
引用次数: 0
Research on Cash Flow Risk Management of Construction Enterprises 建筑施工企业现金流量风险管理研究
International Business & Economics Studies Pub Date : 2023-05-30 DOI: 10.22158/ibes.v5n2p222
Feng-Xiang Jia
{"title":"Research on Cash Flow Risk Management of Construction Enterprises","authors":"Feng-Xiang Jia","doi":"10.22158/ibes.v5n2p222","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p222","url":null,"abstract":"With the increasingly fierce international competition and scarce resources and environment, some enterprises in the important economic transition period appeared the capital chain fracture situation, stable capital chain is a necessary condition for the long-term development of enterprises. Therefore, this paper takes China Railway Construction as an example, analyzes the problems existing in cash flow risk management, and puts forward corresponding measures to provide certain reference for the industry.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"197 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121886345","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}
引用次数: 0
Risk Assessment of Local Government Debt: Evidence from China 地方政府债务风险评估:来自中国的证据
International Business & Economics Studies Pub Date : 2023-05-26 DOI: 10.22158/ibes.v5n2p197
Fang Hu, Zidong Jiang
{"title":"Risk Assessment of Local Government Debt: Evidence from China","authors":"Fang Hu, Zidong Jiang","doi":"10.22158/ibes.v5n2p197","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p197","url":null,"abstract":"The risk of local government debt has been a robust indicator of regional economic development and the smooth operation of local government. The promulgation and implementation of the new Budget Law in 2014 also reflect the determination of China to control government debt risk. Based on the DPSIR model, this paper defines the logical relationship among the driving force, pressure, debt status, influence, debt repayment ability, and local government debt risk. Combined with the entropy method, this paper analyzes the debt risk level of 30 provinces, municipalities, and autonomous regions in China from 2013 to 2019. The results show that there are apparent regional differences in the debt risk of local governments in China. The debt risk evaluation of the southwest region is higher than the average level in other regions. Overall, we show a downward and upward trend through further analysis of the internal structure and causes of local government debt risk. We offer implications for countermeasures and suggestions.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130508387","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}
引用次数: 0
Research on the Integrated Development Mode of Pastoral Agriculture 牧区农业综合发展模式研究
International Business & Economics Studies Pub Date : 2023-05-13 DOI: 10.22158/ibes.v5n2p172
Jiang Chenchen, Tang Miaoxi, Zhao Xinfu, Liu Chaoqun, Tantai Xinyue
{"title":"Research on the Integrated Development Mode of Pastoral Agriculture","authors":"Jiang Chenchen, Tang Miaoxi, Zhao Xinfu, Liu Chaoqun, Tantai Xinyue","doi":"10.22158/ibes.v5n2p172","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p172","url":null,"abstract":"As an emerging thing different from traditional agriculture, the pastoral complex covers a wide range. This paper mainly designs the agricultural landscape under the concept of the pastoral complex to create a more attractive park, attract more tourists to travel and consume here, develop the local economy, improve local income, and promote the implementation of the rural revitalization strategy in the local area. This paper combines theory with practice, broadens the application methods and theoretical framework of the design of rural complexes, has specific reference value for the research of the design of rural complexes, is conducive to the construction of rural landscapes and the protection of rural ecology, arouses people’s re-examination of the construction of rural landscape, and has specific theoretical and practical significance for the development of rural landscape and the implementation of rural revitalization strategy.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125512624","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}
引用次数: 0
Whether the Establishment of Pilot Free Trade Zones Improves Urban Carbon Emission Efficiency: An Analysis Based on Difference-in-Difference Model 自由贸易试验区的设立是否提高了城市碳排放效率——基于差中差模型的分析
International Business & Economics Studies Pub Date : 2023-05-13 DOI: 10.22158/ibes.v5n2p181
Jinling Tian
{"title":"Whether the Establishment of Pilot Free Trade Zones Improves Urban Carbon Emission Efficiency: An Analysis Based on Difference-in-Difference Model","authors":"Jinling Tian","doi":"10.22158/ibes.v5n2p181","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p181","url":null,"abstract":"Pilot free trade zones are the key to achieving green and sustainable economic development and promoting high-level protection of the ecological environment. Based on the panel data of 282 cities from 2006 to 2018, this paper uses the non-radial DDF model to measure the urban carbon emission efficiency based on the establishment of pilot free trade zones, and establishes a double differential model to empirically analyze the impact of the establishment of pilot free trade zones on urban carbon emission efficiency and the impact mechanism therein. The results show that the establishment of pilot free trade zones can significantly promote the improvement of urban carbon emission efficiency, and this conclusion is still valid after a series of robustness tests such as PSM-DID and excluding other policy interference. Its mechanism analysis shows that the establishment of pilot free trade zones mainly affects urban carbon emission efficiency by improving urban energy efficiency and technical level, and promoting the optimization and upgrading of urban industrial structure. This paper provides useful policy enlightenment for promoting the green development of pilot free trade zones, achieving economic efficiency improvement and carbon emission reduction.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127487494","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}
引用次数: 0
Innovation Research on the Training Mode of “Double Tutor System” integrating Production and Teaching in Hotel Management Specialty of Higher Vocational Colleges: Stakeholder Perspective 高职酒店管理专业产教一体化“双导师制”培养模式创新研究:利益相关者视角
International Business & Economics Studies Pub Date : 2023-04-24 DOI: 10.22158/ibes.v5n2p166
Yao Shangkun
{"title":"Innovation Research on the Training Mode of “Double Tutor System” integrating Production and Teaching in Hotel Management Specialty of Higher Vocational Colleges: Stakeholder Perspective","authors":"Yao Shangkun","doi":"10.22158/ibes.v5n2p166","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p166","url":null,"abstract":"The “double tutorial system” education mode of hotel management major in higher vocational colleges is an important link in the construction of professional teaching staff. The core of this mode is that students get dual guidance from the school and the enterprise in both theory and practice. In the implementation process, we should make full use of school-enterprise resources, set up a double-tutor teaching team, implement incentive measures, and establish a guarantee mechanism, so that both the school and the enterprise can invest high-quality manpower, guaranteed material and financial resources, assume the corresponding responsibility of education, teaching and daily management for the quality of the students cultivated by cooperation, and seek the education effect that the school-enterprise students can win.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125502075","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}
引用次数: 0
Asset Portfolio Risk Management Study-Empirical Analysis Based on VaR Model 资产组合风险管理研究——基于VaR模型的实证分析
International Business & Economics Studies Pub Date : 2023-04-19 DOI: 10.22158/ibes.v5n2p151
Y. Zhong
{"title":"Asset Portfolio Risk Management Study-Empirical Analysis Based on VaR Model","authors":"Y. Zhong","doi":"10.22158/ibes.v5n2p151","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p151","url":null,"abstract":"This research paper is based on an empirical analysis of portfolio risk management using the value-at-risk (VaR) model. First, the theoretical foundations of portfolio management are introduced, including portfolio theory, asset pricing models, risk management theory and methods, and VaR models. Then the research methodology is described, including data sources and processing, VaR model construction, and risk metric calculation and interpretation. The empirical results section shows the risk analysis and source identification of asset portfolios, the estimation of VaR model parameters and confidence intervals, and the results of VaR calculations and risk measures at different confidence levels. Finally, the results are discussed and analyzed, including the interpretation and comparison of the risk measure results and the advantages and disadvantages of the VaR model. The paper also provides practical risk management recommendations and decision support for investors based on the results of the study. Limitations of the study and future research directions are also discussed. Overall, insights into portfolio risk management using VaR models are provided and a useful reference for researchers and investors interested in this area.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129053208","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}
引用次数: 0
The Financial Performance of Nigerian Manufacturing Firms and Risk Management Practices 尼日利亚制造企业的财务绩效和风险管理实践
International Business & Economics Studies Pub Date : 2023-04-18 DOI: 10.22158/ibes.v5n2p138
Abere Omotayo Johncally, Saka, Shafau Toyin
{"title":"The Financial Performance of Nigerian Manufacturing Firms and Risk Management Practices","authors":"Abere Omotayo Johncally, Saka, Shafau Toyin","doi":"10.22158/ibes.v5n2p138","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p138","url":null,"abstract":"The techniques of risk management and the financial results of Nigerian manufacturing companies were the main topics of this essay. The study used a quantitative, cross-sectional research design. In order to analyze the data that was collected for the study, both descriptive and inferential methods were used. The hypotheses were tested using the regression method at the 0.05 or 5% level of significance. According to this study, risk management practices greatly improve the performance of manufacturing organizations, and Risk Awareness and control has a considerable impact on that performance. As a result of the study’s findings, it was suggested that management in the manufacturing sector make sure their Risk Awareness and control is efficient and effective since it has an impact on how well manufacturing organizations operate. Manufacturing company management should guarantee that effective risk management practices, such as early risk identification, risk assessment, and efficient risk Control/Reduction system, are in place to assure an increase in the performance of the manufacturing sector.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132173687","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}
引用次数: 0
Study on the Implementation Path of Financial Support for Rural Revitalization 金融支持乡村振兴的实施路径研究
International Business & Economics Studies Pub Date : 2023-04-14 DOI: 10.22158/ibes.v5n2p134
Lingchao Tang, Shuang Gao
{"title":"Study on the Implementation Path of Financial Support for Rural Revitalization","authors":"Lingchao Tang, Shuang Gao","doi":"10.22158/ibes.v5n2p134","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p134","url":null,"abstract":"Rural revitalization is an important strategy of the Chinese government to solve the new “three rural” problems, Carrying out rural vitalization work, It creates a whole set of financial needs. This paper analyzes the current situation and existing problems of China’s financial support for rural revitalization, And then put forward financial support for rural revitalization related suggestions.","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115069078","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}
引用次数: 0
Relationship between Real Earnings Management with Cost of Debt in Chinese Listed High-Tech Enterprises: The Perspective of Corporate Income Tax Incentives 中国高新技术上市企业真实盈余管理与债务成本的关系:企业所得税激励的视角
International Business & Economics Studies Pub Date : 2023-04-11 DOI: 10.22158/ibes.v5n2p119
Zhenjia Liu
{"title":"Relationship between Real Earnings Management with Cost of Debt in Chinese Listed High-Tech Enterprises: The Perspective of Corporate Income Tax Incentives","authors":"Zhenjia Liu","doi":"10.22158/ibes.v5n2p119","DOIUrl":"https://doi.org/10.22158/ibes.v5n2p119","url":null,"abstract":"To encourage corporate investment in innovation or R&D and foster innovative firms, the government of China established standards for the certification of high-tech enterprises in 2008. The business entities that fulfill these standards are entitled to tax deductions. One of the criteria is the ratio of R&D expenses to sales exceeding a specific percentage (which depends on the annual revenue) in the preceding 3 years. Moreover, this study examines data from the CSMAR database for the period 2008-2019 and includes data from 8,233 listed high-tech enterprises. The results show that if the proportion of pre-managed R&D expenses to pre-managed sales that are less than 6% (or 5%), 4%, or 3% in the past three years of firms with different sales range in the current year and managed earnings through sales or R&D expenses to fulfill the standards required for the certification positively influenced the costs of debt (non-significant).","PeriodicalId":343833,"journal":{"name":"International Business & Economics Studies","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131300088","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}
引用次数: 0
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