Pub Date : 2023-01-01DOI: 10.25236/ajbm.2023.052002
With the rapid changes in the business environment and technological advancements, the importance of marketing in business education is becoming increasingly prominent. This article explores the role of blended learning reform in improving students' learning outcomes and cultivating marketing professionals in the context of marketing teaching in the context of new business studies. By analyzing the definition, characteristics, and advantages of blended teaching, this paper explores how to apply blended teaching mode in marketing courses, and summarizes the key factors and challenges of implementing blended teaching. This article aims to provide reference and inspiration for marketing teaching in the context of the new business school.
{"title":"Research on the blended teaching reform of marketing in the context of new business studies","authors":"","doi":"10.25236/ajbm.2023.052002","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052002","url":null,"abstract":"With the rapid changes in the business environment and technological advancements, the importance of marketing in business education is becoming increasingly prominent. This article explores the role of blended learning reform in improving students' learning outcomes and cultivating marketing professionals in the context of marketing teaching in the context of new business studies. By analyzing the definition, characteristics, and advantages of blended teaching, this paper explores how to apply blended teaching mode in marketing courses, and summarizes the key factors and challenges of implementing blended teaching. This article aims to provide reference and inspiration for marketing teaching in the context of the new business school.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"2014 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":"135156068","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 : 2023-01-01DOI: 10.25236/ajbm.2023.052003
The coordinated development of agricultural technology extension and ecological environment is crucial for regional agricultural efficiency and ecological environment protection. Taking the data of 16 prefectures in Yunnan Province as an example, we constructed the evaluation index system of agricultural technology promotion and ecological environment, weighted the composite indexes of the two through the entropy method, and evaluated the degree of coordination of agricultural technology promotion and ecological environment coupling in different prefectures in Yunnan Province at the present stage by applying the coupling coordination model. The results show that the coupling and coordination degree of agricultural technology promotion and ecological environment in different states of Yunnan Province varies greatly and is in the state of "prefecture difference"; the coupling and coordination degree of agricultural technology promotion and ecological environment in the whole province is not ideal, and it accounts for 61% of the total number of people under good coordination. Therefore, it is necessary to implement differentiated development paths according to the constraints of each prefecture, optimize the mode of agricultural technology promotion, improve the efficiency of agricultural technology promotion, and highlight the advantages of natural resources by focusing on eco-agriculture.
{"title":"Analysis and Evaluation of Agricultural Technology Extension and Ecological Environment Harmonization in Yunnan Province","authors":"","doi":"10.25236/ajbm.2023.052003","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052003","url":null,"abstract":"The coordinated development of agricultural technology extension and ecological environment is crucial for regional agricultural efficiency and ecological environment protection. Taking the data of 16 prefectures in Yunnan Province as an example, we constructed the evaluation index system of agricultural technology promotion and ecological environment, weighted the composite indexes of the two through the entropy method, and evaluated the degree of coordination of agricultural technology promotion and ecological environment coupling in different prefectures in Yunnan Province at the present stage by applying the coupling coordination model. The results show that the coupling and coordination degree of agricultural technology promotion and ecological environment in different states of Yunnan Province varies greatly and is in the state of \"prefecture difference\"; the coupling and coordination degree of agricultural technology promotion and ecological environment in the whole province is not ideal, and it accounts for 61% of the total number of people under good coordination. Therefore, it is necessary to implement differentiated development paths according to the constraints of each prefecture, optimize the mode of agricultural technology promotion, improve the efficiency of agricultural technology promotion, and highlight the advantages of natural resources by focusing on eco-agriculture.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"97 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":"135156084","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 : 2023-01-01DOI: 10.25236/ajbm.2023.052023
Based on the cross study of externality theory of economics and city complex theory, with the city commercial complex as the research object, from the perspective of "externalities", we examine the due effects of commercial complex on urban space, function, environment, public culture and social economic activities. It is proposed to integrate commercial complex into urban planning and design system, focusing not only on land allocation and social economy, but also on user behavior and spatial landscape. By using "anti-commercial design thinking" and "public design thinking", a new design mode of externally optimized city commercial complex is established to eliminate negative externalities, increase positive externalities and play an important role in improving urban external quality.
{"title":"Research on City Commercial Complex Design Based on Externality Theory","authors":"","doi":"10.25236/ajbm.2023.052023","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052023","url":null,"abstract":"Based on the cross study of externality theory of economics and city complex theory, with the city commercial complex as the research object, from the perspective of \"externalities\", we examine the due effects of commercial complex on urban space, function, environment, public culture and social economic activities. It is proposed to integrate commercial complex into urban planning and design system, focusing not only on land allocation and social economy, but also on user behavior and spatial landscape. By using \"anti-commercial design thinking\" and \"public design thinking\", a new design mode of externally optimized city commercial complex is established to eliminate negative externalities, increase positive externalities and play an important role in improving urban external quality.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"26 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":"135158143","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 : 2023-01-01DOI: 10.25236/ajbm.2023.051913
This paper constructs provincial panel data based on the 2013-2020 Digital Inclusive Finance Index released by the Digital Finance Research Center of Peking University, and firstly verifies the direct impact of digital inclusive finance on the income of urban and rural residents in China, and then takes industrial structure upgrading and employment structure optimization as the mediator variables to explore the role mechanism of digital inclusive finance and the income of urban and rural residents. mechanism. The study draws the following conclusions: (1) the development of digital inclusive finance promotes the increase of per capita disposable income of urban and rural residents; (2) digital inclusive finance promotes the increase of per capita disposable income of urban residents by promoting the upgrading of industrial structure; (3) digital inclusive finance promotes the increase of per capita disposable income of rural residents by promoting the optimization of employment structure.
{"title":"Digital Inclusive Finance and Income Growth of Urban and Rural Residents: Mechanism Test and Heterogeneity Analysis","authors":"","doi":"10.25236/ajbm.2023.051913","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051913","url":null,"abstract":"This paper constructs provincial panel data based on the 2013-2020 Digital Inclusive Finance Index released by the Digital Finance Research Center of Peking University, and firstly verifies the direct impact of digital inclusive finance on the income of urban and rural residents in China, and then takes industrial structure upgrading and employment structure optimization as the mediator variables to explore the role mechanism of digital inclusive finance and the income of urban and rural residents. mechanism. The study draws the following conclusions: (1) the development of digital inclusive finance promotes the increase of per capita disposable income of urban and rural residents; (2) digital inclusive finance promotes the increase of per capita disposable income of urban residents by promoting the upgrading of industrial structure; (3) digital inclusive finance promotes the increase of per capita disposable income of rural residents by promoting the optimization of employment structure.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"20 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":"135749333","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 : 2023-01-01DOI: 10.25236/ajbm.2023.051919
Effective human resource management is an important part of achieving organizational performance, and human resource management through incentive mechanisms and performance systems can effectively improve the sustainability of organizations. The connotation and basic model of human resource management in the public sector are analyzed from both micro and macro perspectives. It also clarifies the meaning and value orientation of realizing HRM with the goal as the result orientation. On this basis, the optimization strategy of HRM incentive mechanism is proposed, specifically including the optimization and reform of promotion system, compensation system and performance assessment, aiming to accelerate the transformation of HRM function and promote the innovation of HRM practice.
{"title":"A study on the focus and strategy of human resource management in the public sector","authors":"","doi":"10.25236/ajbm.2023.051919","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051919","url":null,"abstract":"Effective human resource management is an important part of achieving organizational performance, and human resource management through incentive mechanisms and performance systems can effectively improve the sustainability of organizations. The connotation and basic model of human resource management in the public sector are analyzed from both micro and macro perspectives. It also clarifies the meaning and value orientation of realizing HRM with the goal as the result orientation. On this basis, the optimization strategy of HRM incentive mechanism is proposed, specifically including the optimization and reform of promotion system, compensation system and performance assessment, aiming to accelerate the transformation of HRM function and promote the innovation of HRM practice.","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":"135749347","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 : 2023-01-01DOI: 10.25236/ajbm.2023.052017
With the development of the global economy, tax management has become an important part of enterprise decision-making. Based on this, this paper analyzes the tax management and risk management in the new period, expounds the tax management and risk control, and presents the tax management and risk control problems in the new period, so that through the research of this paper, to help the tax management and risk control to provide practical guidance and suggestions.
{"title":"Analysis of tax management and risk control based on enterprise management decision in the new period","authors":"","doi":"10.25236/ajbm.2023.052017","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052017","url":null,"abstract":"With the development of the global economy, tax management has become an important part of enterprise decision-making. Based on this, this paper analyzes the tax management and risk management in the new period, expounds the tax management and risk control, and presents the tax management and risk control problems in the new period, so that through the research of this paper, to help the tax management and risk control to provide practical guidance and suggestions.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"24 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":"135157908","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 : 2023-01-01DOI: 10.25236/ajbm.2023.052004
Scholars have been interested in applying material circulation cost accounting theory in environmental performance in CSR reports, but whether it applies to every distinctive enterprise is still a question. In this paper, through the traditional CVP analysis of the cost of Bright Dairy, after evaluating the existing cost management system, the MFCA theory is used to investigate Bright Dairy's environmental protection development strategy. It is found that the quality of other products is closely related. However, there are other problems to improve the current revenue situation and put forward two strategies to help Bright Dairy get through the critical turning point of net income.
{"title":"Analysis of Cost Management System of Food Manufacturing Enterprises Based on CVP Analysis: Taking Bright Dairy as an Example","authors":"","doi":"10.25236/ajbm.2023.052004","DOIUrl":"https://doi.org/10.25236/ajbm.2023.052004","url":null,"abstract":"Scholars have been interested in applying material circulation cost accounting theory in environmental performance in CSR reports, but whether it applies to every distinctive enterprise is still a question. In this paper, through the traditional CVP analysis of the cost of Bright Dairy, after evaluating the existing cost management system, the MFCA theory is used to investigate Bright Dairy's environmental protection development strategy. It is found that the quality of other products is closely related. However, there are other problems to improve the current revenue situation and put forward two strategies to help Bright Dairy get through the critical turning point of net income.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"161 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":"135157606","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 : 2023-01-01DOI: 10.25236/ajbm.2023.051816
In order to deeply study the effect and mechanism of digital economy development on agricultural and rural modernization, this paper constructs the evaluation system of indicators of digital economy and modernization of agriculture and rural areas. The research draws the following conclusions: First, the development of digital economy can significantly promote the modernization of agriculture and rural areas. Secondly, when the level of scientific and technological innovation and digital inclusive finance are taken as threshold variables, the promotion of digital economy to agricultural and rural modernization has double threshold effects. With the rise of scientific and technological innovation and digital inclusive finance, its promotion shows a ladder upward trend. When the development level of rural Internet is taken as the threshold variable, there is a single threshold effect in promoting agricultural and rural modernization by digital economy. The higher the development level of rural Internet, the better the digital economy can promote agricultural and rural modernization.
{"title":"Study on the Influence of Digital Economy on Agricultural and Rural Modernization","authors":"","doi":"10.25236/ajbm.2023.051816","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051816","url":null,"abstract":"In order to deeply study the effect and mechanism of digital economy development on agricultural and rural modernization, this paper constructs the evaluation system of indicators of digital economy and modernization of agriculture and rural areas. The research draws the following conclusions: First, the development of digital economy can significantly promote the modernization of agriculture and rural areas. Secondly, when the level of scientific and technological innovation and digital inclusive finance are taken as threshold variables, the promotion of digital economy to agricultural and rural modernization has double threshold effects. With the rise of scientific and technological innovation and digital inclusive finance, its promotion shows a ladder upward trend. When the development level of rural Internet is taken as the threshold variable, there is a single threshold effect in promoting agricultural and rural modernization by digital economy. The higher the development level of rural Internet, the better the digital economy can promote agricultural and rural modernization.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"138 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":"135748633","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 : 2023-01-01DOI: 10.25236/ajbm.2023.051801
In the context of the rural revitalization strategy and food security strategy, it is urgent to accelerate the construction of an agricultural income insurance system for reforming and empowering the upgrading of China's three agricultural industrial structures in order to achieve the goal of a strong agricultural country. This paper discusses the urgency and necessity of optimizing China's agricultural income insurance under the rural revitalization strategy, analyses the difficulties and shortcomings encountered in the piloting of agricultural income insurance in China, draws on the institutional arrangements and operational management experience of agricultural income insurance in the United States, and puts forward policy recommendations for the innovative development of agricultural income insurance in China under the rural revitalization strategy.
{"title":"Research on the Innovative Development of Agricultural Income Insurance in China under the Strategy of Rural Revitalization","authors":"","doi":"10.25236/ajbm.2023.051801","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051801","url":null,"abstract":"In the context of the rural revitalization strategy and food security strategy, it is urgent to accelerate the construction of an agricultural income insurance system for reforming and empowering the upgrading of China's three agricultural industrial structures in order to achieve the goal of a strong agricultural country. This paper discusses the urgency and necessity of optimizing China's agricultural income insurance under the rural revitalization strategy, analyses the difficulties and shortcomings encountered in the piloting of agricultural income insurance in China, draws on the institutional arrangements and operational management experience of agricultural income insurance in the United States, and puts forward policy recommendations for the innovative development of agricultural income insurance in China under the rural revitalization strategy.","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":"135748636","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 : 2023-01-01DOI: 10.25236/ajbm.2023.051911
The process of digital transformation is gaining importance as a result of the current trend of the expanding digital economy and the rapid expansion of the digital economy.By constructing the index of digital transformation of enterprises through the text of the annual report of listed enterprises, the quasi-benchmark regression method is used to study the influence of the composition of technical personnel of enterprises on digital transformation. The final conclusion of the paper is that the digital transformation of enterprises has a certain impact on the proportion of enterprise technicians in general. In large enterprises, the digital transformation affects the recruitment of technical personnel and thus affects the enterprise structure, while in small and medium-sized enterprises, the degree of digital transformation does not significantly improve the recruitment of technical personnel in enterprises, but has an inhibiting effect.
{"title":"Empirical analysis of the impact of enterprise digital transformation on the composition of the technicist","authors":"","doi":"10.25236/ajbm.2023.051911","DOIUrl":"https://doi.org/10.25236/ajbm.2023.051911","url":null,"abstract":"The process of digital transformation is gaining importance as a result of the current trend of the expanding digital economy and the rapid expansion of the digital economy.By constructing the index of digital transformation of enterprises through the text of the annual report of listed enterprises, the quasi-benchmark regression method is used to study the influence of the composition of technical personnel of enterprises on digital transformation. The final conclusion of the paper is that the digital transformation of enterprises has a certain impact on the proportion of enterprise technicians in general. In large enterprises, the digital transformation affects the recruitment of technical personnel and thus affects the enterprise structure, while in small and medium-sized enterprises, the degree of digital transformation does not significantly improve the recruitment of technical personnel in enterprises, but has an inhibiting effect.","PeriodicalId":282196,"journal":{"name":"Academic Journal of Business & Management","volume":"138 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":"135748987","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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