3C Empresa最新文献_第2页

Environmental and ecological preservation-oriented tourism development of the intangible cultural heritage of Guangxi, Yunnan and Guizhou ethnic minorities 以环境生态保护为导向的广西、云南、贵州少数民族非物质文化遗产旅游开发

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.326-342

Ping Guan

引用次数: 0

Coupled synergistic development of the sports industry and urban park ecological environment 体育产业与城市公园生态环境耦合协同发展

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.305-324

Manrong Liy, Miao Zhang

{"title":"Coupled synergistic development of the sports industry and urban park ecological environment","authors":"Manrong Liy, Miao Zhang","doi":"10.17993/3cemp.2023.120252.305-324","DOIUrl":"https://doi.org/10.17993/3cemp.2023.120252.305-324","url":null,"abstract":"The quality of sports and leisure has received the attention of local sports departments. The construction of sports parks has become a new hot spot to enhance the image of the city and develop sports. Therefore, this paper studies the coupled and synergistic development of the sports industry and urban park ecology. First, the current situation of urban sports parks in China is analyzed. Then the affiliation numerical method was introduced into the evaluation of park ecology. Finally, we calculate the acquisition index and evaluation and use it to analyze the ecological and environmental effects of plant communities. The results showed that in Manduhai Park, Hohhot, the temperature change of plant communities first rose and then slowly decreased, with the highest temperature at 4 pm and the lowest at 8 pm, and the cooling rate was 3.34%~5.05%. The relative humidity was highest at 8:00 a.m. and lowest at 4:00 p.m., with a humidification rate of 1.82% to 12.18%. Wind speed is the highest at 12:00 noon and the lowest in the morning and evening; the human body feels the best comfort in the morning at 8:00, and feels uncomfortable around 12:00 and 16:00, with a variation range of 71.77±2.73 to 73.19±2.54; the research found that 42% of the visitors chose leisure and sports activities; followed by 39% for entertainment and games, and 12% for cultural activities again. Thirty-one percent of the visitors were satisfied with the leisure and sports facilities, 31% thought they were average, 28% reached only basic satisfaction, and 10% were not satisfied with the leisure and sports facilities.","PeriodicalId":40997,"journal":{"name":"3C Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135842514","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

IOT financial management system for energy enterprise management risk and prevention and control strategy under the background of double carbon 物联网财务管理系统针对双碳背景下能源企业管理风险及防控策略

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.144-159

Rui Cui

{"title":"IOT financial management system for energy enterprise management risk and prevention and control strategy under the background of double carbon","authors":"Rui Cui","doi":"10.17993/3cemp.2023.120252.144-159","DOIUrl":"https://doi.org/10.17993/3cemp.2023.120252.144-159","url":null,"abstract":"Despite the absolute number of developments and products of enterprise management systems and platforms, there are still limited ways to achieve risk assessment of enterprise financial management by energy enterprise stakeholders. To reduce the financial management pressure of energy enterprises as well as to reduce enterprise financial risks, this paper establishes an Internet of Things(IOT) financial management system. The system was also comprehensively evaluated based on the financial risk management status of each company for the period 2016-2020. The results show that a significant increase in the share of non-current liabilities was observed after the introduction of the IOT-based financial management system in 2018. Relative to the 2017 data, the current liability ratio decreased by 2.96%, 7.98%, and 14.59% for 2018, 2019, and 2020, respectively. The ratio of corporate investments to revenue decreased by 8.74%, 22.91% and 16.83%, respectively. Investments as a percentage of earnings decreased by 6.22%, 5.48%, and 6.82%, respectively. The ratio of undistributed earnings decreased by 9.69%, 18.82% and 35.39%, respectively. Finally, the introduction of the IOT's financial management system reduced financial management costs by a factor of 2.822, 4.358 and 5.501, respectively. And the cost of managing people in an integrated manner was reduced by 2.964, 3.012 and 4.004 times respectively.","PeriodicalId":40997,"journal":{"name":"3C Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135842285","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

Image characteristics of rural ecological culture under rural vitalization policy 乡村振兴政策下乡村生态文化的形象特征

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.286-303

Jingli Wang, Yong Li

引用次数: 0

Optimization of China's ecological tax system based on GEP development strategy 基于GEP发展战略的中国生态税收制度优化

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.236-255

Wanrong Lei

引用次数: 0

Discussion on the design of compensation standards for regional environmental pollution from the perspective of new structural economics 新结构经济学视角下的区域环境污染补偿标准设计探讨

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.257-284

Yong Qin

{"title":"Discussion on the design of compensation standards for regional environmental pollution from the perspective of new structural economics","authors":"Yong Qin","doi":"10.17993/3cemp.2023.120252.257-284","DOIUrl":"https://doi.org/10.17993/3cemp.2023.120252.257-284","url":null,"abstract":"How to effectively protect the ecological environment while socio-economic development, to achieve the harmonious and sustainable development of human society and the natural ecological environment, has been paid more and more attention by governments and academic circles around the world. Therefore, the design of compensation standards for regional environmental pollution is proposed from the perspective of new structural economics. Based on the perspective of new structural economics, this paper provides a new explanation of the impact of fiscal decentralization on environmental pollution, according to the economic and technical indicators related to ecological environmental pollution, with the help of the subjective and objective empowerment method combined with the analysis of hierarchy method and entropy method, the weight of each ecological environment pollution evaluation index in the evaluation and division of ecological environmental pollution level is studied, and the comprehensive evaluation method is used to construct the ecological environment pollution technology rating evaluation model, and the compensation value of regional environmental pollution is finally obtained by combining the panel regression model. The method of this paper has wide applicability and significant advantages. The experimental results show that the COD emission of the North Water Source Area (QZ) of the Qingzhang River is 208t/a, and the upstream of the drinking water source area needs to compensate 3.88 million yuan downstream for water quality and water ecological restoration.","PeriodicalId":40997,"journal":{"name":"3C Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135842519","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 Coupled and Coordinated Development of Village Cultural Industry and Ecological Environment in the Context of Rural Revitalization 乡村振兴背景下乡村文化产业与生态环境耦合协调发展研究

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.161-178

Haiyan Gu

{"title":"Study on the Coupled and Coordinated Development of Village Cultural Industry and Ecological Environment in the Context of Rural Revitalization","authors":"Haiyan Gu","doi":"10.17993/3cemp.2023.120252.161-178","DOIUrl":"https://doi.org/10.17993/3cemp.2023.120252.161-178","url":null,"abstract":"The development and transformation of the ecological environment is an important content and future indicator of global environmental change. At the same time, people of all countries are affected by comprehensive human factors such as local and local cultural industries and humanistic thoughts while jointly protecting the environment. This paper studies the coupling relationship between the development of village cultural industry and ecological environment changes and comprehensively considers the aspects of detecting regional ecological environment changes, optimizing cultural industry facilities, coordinating regional sustainable development, and constructing regional ecological security patterns in the context of rural revitalization. The results showed that the vegetation or forest coverage increased by 9.2%, 17.4%, 28.1% and 30.5% respectively under the cultural industry protection levels of 2-5. The air pollution index decreased by 11.2%, 17.9%, 25.2% and 30.3% respectively, and the pollution of river water resources decreased by 4.1%, 6.6%, 8.9% and 11.1% respectively. The comprehensive ecological environment development index increased by 9.43%, 17.41%, 28.59%, 30.48%, 31.61%, 33.22%, 34.80%, 35.71% and 36.27% respectively under the cultural industry development level of 2-10. Overall, the cultural relics protection strategy of the village cultural industry under the background of rural revitalization has significantly promoted the comprehensive ecological environment in the entire planned area.","PeriodicalId":40997,"journal":{"name":"3C Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135842288","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

Analysis on the coupling characteristics of urban ecological structure and local economy in the Yellow River Basin 黄河流域城市生态结构与地方经济耦合特征分析

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.73-90

Yunchao Wu

{"title":"Analysis on the coupling characteristics of urban ecological structure and local economy in the Yellow River Basin","authors":"Yunchao Wu","doi":"10.17993/3cemp.2023.120252.73-90","DOIUrl":"https://doi.org/10.17993/3cemp.2023.120252.73-90","url":null,"abstract":"The Yellow River Basin is an important part of China's ecological protection areas, but the stable development of the Yellow River Basin cannot be guaranteed due to the unreasonable setting of the local ecological structure and the slow pace of economic development. Many scholars at home and abroad have researched the ecological structure and urbanization level of the Yellow River Basin, but there is still a lack of work to analyze the coupling characteristics of the two. In this paper, the entropy weight method is used to study the coupling characteristics of economic development and ecological structure in the Yellow River Basin. The ecological environment, urbanization evaluation system and the ecological environment and urbanization coupling coordination characteristic evaluation system are constructed. The results show that the comprehensive evaluation coefficient of urbanization has increased by 276.2% from 2011 to 2020. The annual average increase of the comprehensive evaluation index of the ecological environment is over 35%. The degree of matching between the level of urban modernization and the ecological environment is basically above 95%.","PeriodicalId":40997,"journal":{"name":"3C Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135842291","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 Role of Income Smoothing on Financial Performance Indicators 收入平滑对财务绩效指标的作用

3C Empresa Pub Date : 2023-06-25 DOI: 10.17993/3cemp.2023.120252.362-376

Karzan Adnan Khzer, Rizgar Abdullah Sabir Jaf

{"title":"The Role of Income Smoothing on Financial Performance Indicators","authors":"Karzan Adnan Khzer, Rizgar Abdullah Sabir Jaf","doi":"10.17993/3cemp.2023.120252.362-376","DOIUrl":"https://doi.org/10.17993/3cemp.2023.120252.362-376","url":null,"abstract":"The primary objective of this study is to determine whether income smoothing procedures have an impact on the financial performance of return on assets (ROA) and return on equity (ROE). Data for this study came from a sample of banks that are listed on the Iraq Stock Exchange. The research sample consists of banks listed between 2015 and 2019 on the Iraq Stock Exchange. The model estimate is done using the panel data approach. Five banks match the required requirements, and the samples were chosen using a purposive sampling technique. This study employs Miller's model to distinguish between banks that used income smoothing and banks that did not, as well as certain statistical techniques to examine the data. Two indices of financial performance—return on assets (ROA) and return on equity (ROE). Were used to compare the performance of smooth and non-smooth income banks and the variations in the influencing variables that influence each. The findings of this study demonstrate that return on assets (ROA) and return on equity (ROE) have a considerable impact on income smoothing procedures, while variable volume has a significant positive impact as well. In this study, we observed statistically significant differences between banks with and without smooth income in terms of their returns on assets (ROA) and returns on equity (ROE). We found a statistically significant positive relationship between bank size, financial success, and income smoothing in our study.","PeriodicalId":40997,"journal":{"name":"3C Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135842517","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

Una empresa líder en responsabilidad social: Bio Pappel 社会责任的领导者:Bio Pappel

IF 0.3

3C Empresa Pub Date : 2021-08-24 DOI: 10.17993/3cemp.2021.100347.87-107

Cecilia García Muñoz Aparicio, María del Carmen Navarrete Torres

引用次数: 0