Journal of Innovation and Development最新文献

{"title":"The Economic Impact and Application Challenges of IoT Technology in Smart Home and Infrastructure","authors":"Changquan Huang, Qingle Chen, Zizhuo Lin, Wangpeng Su, Zhiqi Zhang, Suping Liu","doi":"10.54097/y54jkp60","DOIUrl":"https://doi.org/10.54097/y54jkp60","url":null,"abstract":"This paper takes an in-depth look at the Internet of Things (IoT) and its transformative impact on smart homes and infrastructure. It delves into the evolution of IoT technology, its economic impact, the challenges it poses, and strategies to overcome them, supported by real-world case studies. The paper begins with an overview of the historical development of the IoT, tracing its roots from basic automation to complex connected systems in homes and cities. The paper highlights how the IoT is evolving, integrating into our daily lives and reshaping the way we interact with our living and working environments. The report takes a broad look at the economic impact of the IoT, revealing how it is revolutionizing market dynamics by increasing efficiency, reducing costs and creating new business opportunities. The analyses include data-driven insights into smart home energy efficiency and smart city infrastructure operational efficiency. In addition, the report discusses the impact that the proliferation of IoT will have on the job market and skills requirements. Addressing the challenges faced by IoT, the paper identifies key areas, including technical barriers such as interoperability and security, social issues such as privacy and digital divide, and environmental issues such as e-waste and sustainability. The paper proposes comprehensive strategies and solutions involving policy reforms, technological advances, and co-operation between the public and private sectors. The paper presents practical examples of IoT applications through a series of case studies that illustrate successes and challenges in different regions and sectors. These case studies provide valuable insights into the real-world applications and outcomes of IoT technologies. Finally, the paper summarises the discussion on IoT, highlighting its potential to significantly improve the quality of life and the efficiency of urban systems. It emphasises the need for a balanced approach to address the complexities and responsibilities associated with IoT advances to ensure a sustainable and equitable technological future.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"216 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479289","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":"Study of the Impact of Fiscal Transparency on Local Government Debt","authors":"Han Yao","doi":"10.54097/uundg8ve","DOIUrl":"https://doi.org/10.54097/uundg8ve","url":null,"abstract":"Since socialism with Chinese characteristics has entered a new era, the important task of reforming the fiscal and taxation system has been put on the agenda, and the report of the Twentieth National Congress proposes to accelerate the improvement of the modern financial and budgetary system, and it is necessary to establish a comprehensive, standardized and transparent budgetary system with scientific standards and strong constraints. This paper starts from the direction of standardization and transparency to study the problems related to fiscal transparency.  We do empirical analysis and research on fiscal transparency and local debt scale, and finally conclude that there is not a single relationship between the two, but both promote and inhibit the effect. Finally, it puts forward relevant suggestions from the perspectives of fiscal transparency, proxy and budget constraint.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"179 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475905","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":"Study on the Historical Lineage of the Evolution of the Socialist Cultural Construction System","authors":"Jun Chen","doi":"10.54097/ay9nbr36","DOIUrl":"https://doi.org/10.54097/ay9nbr36","url":null,"abstract":"Cultural construction has an important impact on advancing the construction of material civilization, and at the same time, it is also an important condition for improving the ideological and moral level of the people at large. This paper combs through the institutional history of socialist cultural construction, including the cultural system during the New Democracy period (1921-1949), the cultural system before the reform and opening up (1949-1978), and the cultural system since the reform and opening up (1978 to the convening of the Fourth Plenary Session of the Nineteenth Central Committee in 2019), and proposes that the Legalization is the road to cultural construction, and in conjunction with the instructions of the Fourth Plenary Session of the 19th Central Committee, it is clear to \"adhere to and improve the system for the prosperity and development of advanced socialist culture, and consolidate the common ideological foundation for the unity and struggle of all people.\"","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"431 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472772","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 Integration Analysis of the Potential Risk of Building a Carbon Currency Financial System and the Theory of Climate Change in the Multi-four Seasons","authors":"Chaoqun Song","doi":"10.54097/2v92m776","DOIUrl":"https://doi.org/10.54097/2v92m776","url":null,"abstract":"This paper explores the concept of carbon currency and the theory of multi-seasonal climate change. It begins with the origin of carbon currency, which emerged from the Technocracy Inc. organization's proposal of energy certificates as a basis for economic systems. The paper then discusses the Kyoto Protocol's role in establishing a global carbon emissions trading system and the creation of carbon credits. It highlights the relationship between carbon emissions and greenhouse gases, emphasizing the role of carbon-absorbing assets in offsetting emissions. The paper also introduces the theory of multi-seasonal climate change, which suggests an overall global warming trend influenced by celestial movements. The summary provides several key points. Firstly, it states that global temperature is rising primarily due to the Earth's positional relationship in celestial movements, emphasizing the need to prepare for severe floods. Secondly, it acknowledges the limitations of existing technology in quantitatively analyzing the contribution of carbon emissions to global warming. The potential risks of establishing a carbon currency financial system are also identified, including reduced pricing efficiency, adverse effects on carbon reduction goals, and the possibility of financial crises. Lastly, the paper mentions the Multi-Seasonal Climate Change Theory, which suggests that humanity should focus on peaceful coexistence and space exploration to secure its future survival.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"693 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476601","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":"Study on Environmental Governance Mechanism of Anhui Province under the Goal of \"Double Carbon\"","authors":"Yuan Guo","doi":"10.54097/jid.v5i2.01","DOIUrl":"https://doi.org/10.54097/jid.v5i2.01","url":null,"abstract":"Based on the \"two-carbon\" goal, this paper analyzes the challenges and opportunities of energy transformation and green development, as well as the role and influence of environmental governance mechanisms in the process of realizing carbon peaking and carbon neutrality in Anhui Province. This paper mainly discusses the status quo and problems of environmental governance mechanism in Anhui Province in the process of realizing the goal of \"dual carbon\", as well as its influencing factors and paths, and puts forward policy suggestions for improvement and optimization. This paper uses qualitative analysis method, Anhui Province as a case study, literature review, policy analysis, case analysis and other methods to evaluate and diagnose the environmental governance mechanism in Anhui Province. The research results of this paper can provide reference and reference for the government departments, enterprises and social organizations in Anhui Province, and provide support and guarantee for the environmental governance and the realization of the \"double carbon\" goal in Anhui Province.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"143 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139183505","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 Prevention and Response of Goodwill Impairment Auditing Risk Based on the Audit Case of Zeus Entertainment","authors":"Jin Chen, Yongjun Zhang","doi":"10.54097/jid.v5i2.02","DOIUrl":"https://doi.org/10.54097/jid.v5i2.02","url":null,"abstract":"The impact of goodwill on financial statements has attracted attention from all walks of life. The huge impairment of goodwill in A-shares at the end of 2018 made goodwill once again the focus of discussion and research. The uncertainty of accounting estimates for the subsequent measurement of goodwill and the complexity of the impairment testing process have long brought greater difficulties to financial accounting and CPA auditing. This article selects the audit reports of A-share listed companies as a sample, and analyzes the main audit response measures for goodwill impairment matters listed in the key audit matters to understand the status of goodwill impairment audits by CPAs. Based on the statistical analysis results and the summary of relevant administrative regulatory measures of the China Securities Regulatory Commission, the main risk points of the current goodwill impairment audit inspection risks were summarized according to the audit business stages. Thirdly, this article selects representative audit cases of listed companies in the media industry for case analysis. After comprehensively elaborating on the goodwill formation and subsequent measurement process of the case company, this article conducts an in-depth analysis of the main audit measures taken by certified public accountants on the company's goodwill impairment matters, and analyzes the project's goodwill impairment based on the goodwill impairment audit risk model. Value audit risks are analyzed and problems that may lead to inspection risks are summarized. The conclusions drawn based on statistical analysis and literature review were verified, and the causes of the problems were analyzed based on the case background. Finally, this article puts forward countermeasures and suggestions for preventing and responding to goodwill impairment audit risks from both short-term and long-term aspects.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"6 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184279","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 Financial Risk Prevention in Corporate Mergers and Acquisitions","authors":"Anlong Sun","doi":"10.54097/jid.v5i2.09","DOIUrl":"https://doi.org/10.54097/jid.v5i2.09","url":null,"abstract":"Over the past 40 years since the reform and opening up, enterprises have gone through a series of initiatives such as expanding business autonomy, contracting business responsibility system, establishing modern enterprise system, and implementing the action plan of reforming and improving quality, etc. At the present stage of development, the expansion of reproduction by endogenous accumulation alone can no longer adapt to the needs of the rapid growth of the enterprise and the competition in both international and domestic markets. Therefore, through mergers and acquisitions and other episodic expansion of reproduction, is an effective way to achieve low-cost expansion of enterprises and embark on a benign development track. In order to enhance the understanding of the financial risk of M&A, this paper, based on previous theoretical research results, combines relevant theories and methods, takes X enterprise's M&A of Y enterprise as a case study, analyses the financial risk involved, and puts forward the suggestions for controlling and preventing the financial risk.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235582","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":"Voice of Life: A Restudy of Kollxitz’s Sacrifice","authors":"Zijing Zhu","doi":"10.54097/jid.v5i2.05","DOIUrl":"https://doi.org/10.54097/jid.v5i2.05","url":null,"abstract":"Sacrifice is the first of a series of woodcuts that German artist Kathe Kollxitz produced during the war. In 1931, it was published in China by Lu Xun on the first issue of Beidou and became the spiritual origin of emerging woodcuts. Delving into the creation background of Sacrifice, this paper focuses on Kollxitz’s artistic spirit and Lu Xun’s choice. The research concluded a profound implication that is, art is a direct expression of concern for life and a search for the true meaning of life.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235895","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":"Impact of Coaches’ Leadership Styles on Sports Performance of Football Athletes in China","authors":"Xinmin Wu","doi":"10.54097/jid.v5i2.06","DOIUrl":"https://doi.org/10.54097/jid.v5i2.06","url":null,"abstract":"Effective leadership is essential in setting a clear vision and goals for a sports organization or team. A strong leader can articulate a compelling vision for the future, inspire team members to work towards a common goal, and develop a roadmap for achieving success. Leadership is the art of guiding, in an organized manner, a diverse group to achieve a common goal. This can be both emotional and rational. An effective leader always knows the strengths and weaknesses of his team as well as being attentive to threats and opportunities of sporting activities. Therefore, the role of the leader in sports is vital.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235863","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":"Study on the Change of Power Consumption Structure in Xumai Township, Nimu County, Lhasa, Xizang","authors":"Wenya Wang, Suolangquzong, Chengpeng Liu, Min Wu","doi":"10.54097/jid.v5i2.08","DOIUrl":"https://doi.org/10.54097/jid.v5i2.08","url":null,"abstract":"The research on the evolution of rural power consumption structure in Xizang reflects the information on rural power development in Xizang, and the information on rural power development shows the people's living standards and demand trends. In order to understand the depth of changes in the power consumption structure of farmers and herdsmen households, the project team conducted a field survey of the changes in power supply sources, power consumption structure, power consumption equipment, and operation and management status of Sumai Township, a typical village in Nimu County, Lhasa City, Xizang over the years, and explored the history and trend of power development in remote villages in Xizang. Field research has found that before 2014, the township mainly relied on small-scale independent solar photovoltaic power supply, which was almost used for lighting; Since the implementation of the State Grid in 2014, electricity consumption has shifted from low voltage to wide voltage. In the past three years, the annual electricity consumption growth rate in Xumai Township has exceeded 6%, and the power supply stability has reached 90%. At the same time, the township utilizes solar photovoltaic street lights. The electrical appliances used have developed from a single lamp to power appliances such as household appliances, agricultural electric vehicles, tsamba machines and oil presses. The distribution line of the township is gradually being replaced with medium and low voltage, and is equipped with a 35kV Xumai substation. The 10kV medium and low voltage distribution network project of the rural power grid is gradually being put into operation and put into practice. However, research has found that villagers hope to use more clean energy such as solar energy for power supply and heating, in order to reduce the cost of electricity and gas bills.","PeriodicalId":506401,"journal":{"name":"Journal of Innovation and Development","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235175","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}