Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.044
Xin-yu Zhao
The Eastern Tuna and Billfish Fishery (ETBF) is an important part of the regional coastal economy and plays an important role in maintaining the stability of the ecological environment. This paper comprehensively discusses the challenges faced by ETBF from a wider range, including ocean current displacement caused by climate change, high labor power cost, uncertainty of global seafood trade and continuous increase of recreational fishery. It appears that both economic problems and climate change may bring more risks to ETBF, thus increasing the complexity of fisheries management. The sustainable development of Fisheries needs to develop a comprehensive management system that can meet all kinds of challenges. This paper proposes several areas of effort that can actively respond to the complex challenges of fisheries.
{"title":"Analysis on the Challenges Faced by Australian Eastern Tuna and Billfish Fishery","authors":"Xin-yu Zhao","doi":"10.2991/aebmr.k.210803.044","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.044","url":null,"abstract":"The Eastern Tuna and Billfish Fishery (ETBF) is an important part of the regional coastal economy and plays an important role in maintaining the stability of the ecological environment. This paper comprehensively discusses the challenges faced by ETBF from a wider range, including ocean current displacement caused by climate change, high labor power cost, uncertainty of global seafood trade and continuous increase of recreational fishery. It appears that both economic problems and climate change may bring more risks to ETBF, thus increasing the complexity of fisheries management. The sustainable development of Fisheries needs to develop a comprehensive management system that can meet all kinds of challenges. This paper proposes several areas of effort that can actively respond to the complex challenges of fisheries.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128314380","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.020
Wen-chih Yao
Since the new adjustment in 2018, the personal income tax threshold is still hotly discussed. This paper believes that there are few deductions items, low deductions amount, frequent adjustments to the threshold, and the growth rate of taxpayers' personal income tax is higher than the GDP growth rate over the same period, which inhibits the momentum of personal tax on consumption. After reviewing the critical value of previous adjustments to the threshold, it is recommended to expand the deduction items, increase the deduction amount, and pay full attention to the legislative foresight and stability.
{"title":"A Brief Discussion on the Impediment and Resolution of Individual Income Tax","authors":"Wen-chih Yao","doi":"10.2991/aebmr.k.210803.020","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.020","url":null,"abstract":"Since the new adjustment in 2018, the personal income tax threshold is still hotly discussed. This paper believes that there are few deductions items, low deductions amount, frequent adjustments to the threshold, and the growth rate of taxpayers' personal income tax is higher than the GDP growth rate over the same period, which inhibits the momentum of personal tax on consumption. After reviewing the critical value of previous adjustments to the threshold, it is recommended to expand the deduction items, increase the deduction amount, and pay full attention to the legislative foresight and stability.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130144259","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.093
Liyun Chen
Under the background of "Internet +", audit teaching mainly has two problems. First, the audit teaching faculty to adapt to the changes of "Internet Plus" is relatively weak. Second, the audit teaching material system is relatively old. In order to promote the reform of audit teaching, colleges and universities should change the mode of audit teaching, combine offline teaching with online teaching, promote the integration of audit teaching and accounting teaching, and establish information-based audit training base according to the conditions.
{"title":"Research on Teaching Reform of University Audit Against the Background of Internet Plus","authors":"Liyun Chen","doi":"10.2991/aebmr.k.210803.093","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.093","url":null,"abstract":"Under the background of \"Internet +\", audit teaching mainly has two problems. First, the audit teaching faculty to adapt to the changes of \"Internet Plus\" is relatively weak. Second, the audit teaching material system is relatively old. In order to promote the reform of audit teaching, colleges and universities should change the mode of audit teaching, combine offline teaching with online teaching, promote the integration of audit teaching and accounting teaching, and establish information-based audit training base according to the conditions.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130765880","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.032
Xuemei Shen
Quantitative thinking is a typical wealth thinking, a kind of thinking and behavior habits of outstanding people. Individual investors can use the concept of quantitative thinking in the process of investment and financial management to make decision-making reliable, so that investors have solutions and thoughts to problems. Quantitative thinking also helps investors to accurately position, achieve financial goals, and achieve a wealth of life. This article analyzes and discusses the common problems in the process of personal investment and financial management, such as unclear underlying logic of investment, information asymmetry leading to deviations in risk judgments, and herd mentality, and gives methods and countermeasures to improve personal financial management capabilities.
{"title":"Research on Personal Financial Management Methods and Investment Strategies Based on the Concept of Quantitative Thinking","authors":"Xuemei Shen","doi":"10.2991/aebmr.k.210803.032","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.032","url":null,"abstract":"Quantitative thinking is a typical wealth thinking, a kind of thinking and behavior habits of outstanding people. Individual investors can use the concept of quantitative thinking in the process of investment and financial management to make decision-making reliable, so that investors have solutions and thoughts to problems. Quantitative thinking also helps investors to accurately position, achieve financial goals, and achieve a wealth of life. This article analyzes and discusses the common problems in the process of personal investment and financial management, such as unclear underlying logic of investment, information asymmetry leading to deviations in risk judgments, and herd mentality, and gives methods and countermeasures to improve personal financial management capabilities.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126569912","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.016
Dan Wu
{"title":"Research on Regional Technology — Economy — Ecology Coordination Evaluation System in China","authors":"Dan Wu","doi":"10.2991/aebmr.k.210803.016","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.016","url":null,"abstract":"","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"190 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122595825","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.075
Cimo Xue
With the development of artificial intelligence, more and more autonomous vehicles have been put into production and will be on the roads within a couple of years, cutting congestion and delivering a big boost to road safety. But autonomous vehicles have already caused accidents and the innovation of autonomous vehicle are greatly outpacing legislation designed. This paper focuses on two fatal cases of accidents that autonomous vehicles caused and proposes some subjects that may be held responsible in the accidents. Then the author proposes five subjects of liability and possible charges from both civil law side and criminal law side in order to give some advice for future lawmaker. Solutions from before to after are also included to let subjects of liability
{"title":"Liability Analysis of Autonomous Vehicles Accidents","authors":"Cimo Xue","doi":"10.2991/aebmr.k.210803.075","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.075","url":null,"abstract":"With the development of artificial intelligence, more and more autonomous vehicles have been put into production and will be on the roads within a couple of years, cutting congestion and delivering a big boost to road safety. But autonomous vehicles have already caused accidents and the innovation of autonomous vehicle are greatly outpacing legislation designed. This paper focuses on two fatal cases of accidents that autonomous vehicles caused and proposes some subjects that may be held responsible in the accidents. Then the author proposes five subjects of liability and possible charges from both civil law side and criminal law side in order to give some advice for future lawmaker. Solutions from before to after are also included to let subjects of liability","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"699 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122698788","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.053
Yan Zhang, Yeqin Fu
This paper uses three-stage DEA (Data Envelopment Analysis) and Malmquist index model to measure and analyze the tourism economic efficiency of 31 provincial regions in China from 2014 to 2016. The results show that: after removing the interference of environment and random factors, the average comprehensive efficiency of tourism in China has increased by 24.5%, which indicates that the tourism efficiency of most provincial regions is underestimated; by analyzing the dynamic trend, it is found that the average increase of technical efficiency is 2.7%, the average increase of technical change is 12.3%, and the average increase of MI index is 15.4%, which indicates that the overall tourism efficiency of China is on the rise The main factor that restricts the efficiency of tourism industry in China is scale efficiency. Finally, the provincial regions are divided into several types, and suggestions are put forward to improve the efficiency of regional tourism from the aspects of improving the efficiency of tourism management and expanding the scale of tourism investment.
{"title":"The Measurement and Promotion Strategy of Provincial Tourism Efficiency in China Based on Three-stage DEA and Malmquist Index","authors":"Yan Zhang, Yeqin Fu","doi":"10.2991/aebmr.k.210803.053","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.053","url":null,"abstract":"This paper uses three-stage DEA (Data Envelopment Analysis) and Malmquist index model to measure and analyze the tourism economic efficiency of 31 provincial regions in China from 2014 to 2016. The results show that: after removing the interference of environment and random factors, the average comprehensive efficiency of tourism in China has increased by 24.5%, which indicates that the tourism efficiency of most provincial regions is underestimated; by analyzing the dynamic trend, it is found that the average increase of technical efficiency is 2.7%, the average increase of technical change is 12.3%, and the average increase of MI index is 15.4%, which indicates that the overall tourism efficiency of China is on the rise The main factor that restricts the efficiency of tourism industry in China is scale efficiency. Finally, the provincial regions are divided into several types, and suggestions are put forward to improve the efficiency of regional tourism from the aspects of improving the efficiency of tourism management and expanding the scale of tourism investment.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131169797","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.048
Siyi Jiang, Qi Liu
The paper aims to explore the effective implementation path of the policy that electric bicycle riders need to wear helmets. Local laws and regulations issued by the provinces, especially Jiangsu Province, and the overall implementation status since the introduction of the policy were collected in the paper. Online questionnaires and offline visits focusing on the masses and helmet products are employed to investigate the basic intentions of the masses, the changes in the helmet market and the shortcomings of existing helmets, etc., and explore effective paths based on this. Approaches to improving local laws and regulations, strengthening community propaganda, innovating staff safety and security functions, optimizing helmet structure, and promoting smart helmet are discovered to facilitate the effective implementation of the policy.
{"title":"Social Research and Implementation Path Analysis of Safety Helmets Wearing by E-bicycle Riders","authors":"Siyi Jiang, Qi Liu","doi":"10.2991/aebmr.k.210803.048","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.048","url":null,"abstract":"The paper aims to explore the effective implementation path of the policy that electric bicycle riders need to wear helmets. Local laws and regulations issued by the provinces, especially Jiangsu Province, and the overall implementation status since the introduction of the policy were collected in the paper. Online questionnaires and offline visits focusing on the masses and helmet products are employed to investigate the basic intentions of the masses, the changes in the helmet market and the shortcomings of existing helmets, etc., and explore effective paths based on this. Approaches to improving local laws and regulations, strengthening community propaganda, innovating staff safety and security functions, optimizing helmet structure, and promoting smart helmet are discovered to facilitate the effective implementation of the policy.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115614929","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}
Pub Date : 2021-08-04DOI: 10.2991/aebmr.k.210803.091
Tiantian Gu
China has entered the Internet society and is moving towards the era of informationization, and the accounting industry in China has also undergone great changes. The traditional calculating type of accounting can no longer meet the demand, which objectively requires the innovation and transformation of accounting talents training mode in colleges and universities. Therefore, universities should innovate talent training mode, establish Internet accounting thinking, integrate network information technology in the process of talent training, build a curriculum system covering big data analysis and management information system, use Internet teaching platforms such as China University MOOC, Wisdom Tree and Rain Classroom, to innovate accounting talent training mode, and use new teaching methods such as big data, mobile terminals and cloud computing to enhance students’ interest in learning, as well as strengthen teachers' theoretical teaching and research levels, highlight social practice capabilities, and achieve effective integration of horizontal and vertical teaching teams, so as to build a collaborative training system for accounting talents with government departments, listed companies, accounting firms, securities companies and sister universities.
{"title":"Reform of Accounting Talents Training Based on “Internet Plus”","authors":"Tiantian Gu","doi":"10.2991/aebmr.k.210803.091","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.091","url":null,"abstract":"China has entered the Internet society and is moving towards the era of informationization, and the accounting industry in China has also undergone great changes. The traditional calculating type of accounting can no longer meet the demand, which objectively requires the innovation and transformation of accounting talents training mode in colleges and universities. Therefore, universities should innovate talent training mode, establish Internet accounting thinking, integrate network information technology in the process of talent training, build a curriculum system covering big data analysis and management information system, use Internet teaching platforms such as China University MOOC, Wisdom Tree and Rain Classroom, to innovate accounting talent training mode, and use new teaching methods such as big data, mobile terminals and cloud computing to enhance students’ interest in learning, as well as strengthen teachers' theoretical teaching and research levels, highlight social practice capabilities, and achieve effective integration of horizontal and vertical teaching teams, so as to build a collaborative training system for accounting talents with government departments, listed companies, accounting firms, securities companies and sister universities.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"165 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114736886","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}
This article mainly studies the positive role of government policies on small and medium-sized cross-border ecommerce companies when facing emergency epidemic and the importance of improving cross-border ecommerce policies in the future. It conducted by questionnaire surveys through the research on the impact of small and medium-sized cross-border e-commerce companies in Xiamen before and after the epidemic and the effect under the help of government policies.
{"title":"The Impact of Government Policies on Small and Medium-sized Cross-border E-commerce Companies in Xiamen in the Post-epidemic Era","authors":"Shu-Shih Weng, Hanyu Hao, Kaiyin Zhang, Xiaoqi Xiao, Jiachun Zhong","doi":"10.2991/aebmr.k.210803.052","DOIUrl":"https://doi.org/10.2991/aebmr.k.210803.052","url":null,"abstract":"This article mainly studies the positive role of government policies on small and medium-sized cross-border ecommerce companies when facing emergency epidemic and the importance of improving cross-border ecommerce policies in the future. It conducted by questionnaire surveys through the research on the impact of small and medium-sized cross-border e-commerce companies in Xiamen before and after the epidemic and the effect under the help of government policies.","PeriodicalId":113468,"journal":{"name":"Proceedings of the 1st International Symposium on Innovative Management and Economics (ISIME 2021)","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124820813","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}
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