Articles in this Volume

Research Article Open Access
Green Supply Chain Technology Innovation and Enterprise Synergy in the Context of Sustainable Development: Challenges and Strategie
This study explores the synergistic development between technological innovation and enterprises in green logistics supply chains from the sustainable development perspective. The study first introduces the latest progress of China's environmental policies and technological innovation and analyses the importance and necessity of green logistics supply chain management. Subsequently, through case studies and theoretical research, this paper discusses the policies and regulations of green supply chain management, collaborative management among enterprises, and the development path of technological innovation. It further analyses the contents of policies and regulations, enterprise collaboration management, and technological innovation in green logistics supply chain management. It proposes strategies and suggestions to solve problems by combining cases and theories. Finally, this study summarises the development status of green logistics supply chain management. It looks forward to future development trends, emphasizing that more enterprises should strengthen cooperation to jointly promote green logistics supply chains, environmental protection, and sustainable economic and social development.
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Transformation and Development of New Energy Vehicle Industry Based on Social Policy Inquiry
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The new energy vehicle industry has drawn the interest of international attention with the growing global demand for sustainability and reduction of carbon footprint. The growth of the New Energy Vehicle (NEV) industry is profoundly influenced by global policies aimed at driving technological innovation, meeting environmental requirements, and facilitating economic transformation. Multiple stakeholders, from policymakers to companies, from consumers to technology developers, are working together to drive the rapid growth of this industry. By analyzing research and practices from various nations and areas, insights can be gained on strategies for successfully advancing the growth of the new energy vehicle sector. From a social point of view more environmentally friendly, reducing the pollution of the traditional class of oil vehicles on the environment; from the consumer point of view, due to the fierce competition in the growth of the automotive new energy sector, the businessman will provide more tempting products to attract consumers, to promote the consumer to pick the price is more suitable for the quality of the product better, and further increase customer satisfaction. The future development of the new energy vehicle industry relies on progress on multiple fronts: policy, technology, and market. The healthy development and environmental sustainability of the industry can be more effectively promoted through international cooperation, technological innovation, and a deeper understanding of consumer needs. Policymakers need to take these factors into account to ensure that policies are both relevant to current market and technological realities and adaptable to future changes.
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A Research on the Development Status of Green Finance in China
China's green finance has become one of the important tools to promote sustainable economic development. This review first analyzes the environmental, social and governance (ESG) situation of chemical companies, which are high-energy-consuming and high-pollution companies that mainly use green financial instruments. Carbon emissions and pollutant emissions, safety of employees and surrounding residents, and legal and ethical issues were discussed to illustrate the chemical industries’ situation. Then, this paper focused on the application of three green finance tools, green financing, green bonds and green insurance in Chinese capital market. Finally, this paper introduces the green financial incentive policies launched by the Chinese government and where the policies still need to be improved. Through the review of the above aspects, this paper concludes that China's green financial development has made significant progress, but it still needs to keep improve green financial products and face the challenges of more applications in other industries.
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Research Article Open Access
A Financial Analysis and Valuation of Shell
In today’s era of global energy transition, the strategic choices made by energy giants like Shell carry immense significance, shaping not only their own future blueprint but also profoundly influencing the overall energy sector’s trends. The article provides a comprehensive analysis of Shell plc with liquidity, solvency, profitability, and valuation analysis of 2023 with its main competitors in the oil and gas industry. Despite facing challenges from fluctuating commodity prices and regulatory changes, Shell maintains a competitive advantage and favorable market position. The company demonstrates robust financial health, with strong liquidity, solvency, and profitability ratios compared to industry peers. Nevertheless, the analysis reveals the company’s profitability ratios lag behind competitors, indicating room for improvement. Although facing uncertainties in future commodity prices and regulatory environments, the analysis highlights Shell’s commitment to balancing environmental goals with shareholder value, as evidenced by its energy transition strategy. Shell’s stock is still fairly valued according to the analysis, presenting a compelling investment opportunity with its well-constructed financial framework. Overall, Shell’s strategic plans and adjustments aim to ensure resilience and adaptability, promising investors sustainable development amidst evolving market dynamics.
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Research Article Open Access
A Company Analysis and Financial Valuation of Sinopec
In this article, a comprehensive analysis of Sinopec is presented, delving beyond surface evaluations to deeply assess its strengths, weaknesses, and potential opportunities. Recognizing the limitations of superficial evaluations, the analysis incorporates financial insights to quantify the risks faced by Sinopec. Additionally, two comparable companies are scrutinized to provide a broader context for evaluation. Through meticulous data comparison, coupled with an examination of policies and pricing mechanisms, a nuanced understanding of Sinopec's position in the market emerges. While acknowledging areas where Sinopec may lag behind its competitors, the analysis underscores its promising developmental trajectory and investment potential. Despite identified weaknesses, Sinopec exhibits resilience and strategic positioning that warrant investor attention. Consequently, the article advocates for Sinopec as an attractive investment option, emphasizing its favorable prospects and priority for investment. By offering a multifaceted examination that integrates financial analysis, industry context, and strategic outlook, this article equips investors with a comprehensive understanding of Sinopec's standing in the market, ultimately advocating for its consideration as a compelling investment opportunity.
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Research Article Open Access
The Impact of Accounting Measurement on the Financial Reporting
This article provides an in-depth discussion of the impact of accounting measurement on financial reporting. After confirming the centrality of accounting measurement in financial reporting, the article analyses the impact of accounting measurement on corporate financial reporting in four accounting items: intangible assets, R&D, goodwill and pensions. The study points out that the assessment of enterprise value and stability can be significantly affected by improper measurement of intangible assets. Accurate R&D accounting measurement is essential for financial report users to reveal the true value and potential earnings of a business. Goodwill arises mainly from accounting for business combinations or mergers and acquisitions, and accurate measurement is an important basis for business risk assessment and strategic planning. Pension accounting measurement affects the prediction of future cash flows of enterprises, and therefore has an impact on the users of financial reports, especially on investors. This paper demonstrates, through five case studies, the use of accounting measures for the above four accounting subjects in actual financial reporting and their specific impact on decision makers. In conclusion, the accuracy of accounting measures plays an indispensable role in improving the transparency and comparability of financial reporting and can have a decisive impact on the decisions of investors and other stakeholders.
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Research Article Open Access
The Application of Fintech (Financial Technology) and Risk Management
This paper provides a comprehensive overview of the impact and applications of financial technology (Fintech) across various sectors such as payment and clearing, lending, wealth management, insurance, and risk management. It highlights the transformative potential of Fintech in enhancing financial efficiency, inclusiveness, and risk management through the utilization of modern technologies like big data, artificial intelligence, and blockchain. The paper delves into specific examples such as online payment systems, peer-to-peer lending platforms, robo-advisory services, and blockchain technology. Furthermore, it discusses the challenges and risks associated with Fintech, including regulatory issues, security concerns, and the need for effective risk management practices. The abstract emphasizes the importance of responsible risk management in ensuring financial stability and preventing systemic risks in the Fintech sector. Overall, the abstract provides a comprehensive understanding of the role of Fintech in shaping the future of the financial industry and emphasizes the need for effective regulation, risk management, and technological innovation to harness its full potential while mitigating associated risks.
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Research Article Open Access
Strategic Cost Control and Management in Corporations
In today's new situation and new state of affairs, the modernization of society with the gradual development of information technology, with people's consumption level, medical level of life gradually improve the pursuit of culture is more and more diversified, information is more and more prosperous. Various industries and fields have begun a new class of more intense competition, they are not limited to business competition, but need to go from the root of the reasonable integrated planning, in order to put more favorable funds into the follow-up input and important links, so in the current situation to form a good enterprise cost management control is critical to determine the development of the enterprise. This paper will discuss the importance of enterprise cost management control through the four different industries of enterprises according to their characteristics, and provide a certain exploration program, expound the relevant theories of enterprise cost management control, and combined with the status quo to give the basic measures.
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Research Article Open Access
Internet Technology for Efficiency and Resilience in Ocean Transportation Supply Chain Management: A Case Study of China Ocean Shipping Group
With the global maritime transport industry has faced many challenges in recent years, such as market volatility, environmental requirements and technological upgrading. The wide application of Internet technology has changed the management mode of the marine shipping industry and brought new opportunities for its development. Taking China Ocean Shipping Group as a case study, this study aims to explore the use of Internet technology to solve the problems faced by the ocean shipping supply chain and to discuss the importance of Internet technology in the ocean shipping supply chain, its areas of application, and the changes it may bring. Currently, the main problems faced by the marine transport supply chain include human resource costs, logistics information technology level, port and route selection, and shipping market uncertainty, which seriously affect the efficiency and flexibility of marine transport and operating costs. This study discusses Internet technologies to solve practical problems and specific supply chain management measures, including supply chain efficiency, flexibility and operating costs.
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Value Co-Creation Model for Sustainable Supply Chain: A Case Study of B2B Platforms Empowering SMEs
As the international community enters Digital Upgrade 3.0, small and medium-sized enterprises (SMEs), originally focused on offline business, are exposed to shortcomings such as insufficient capital, monolithic business models, the imbalance between supply and demand, and trust-building behaviors. To address these challenges, this study examines the role of the B2B platform model in facilitating the high-quality development of SMEs. Taking SMEs as the object of study, this study examines the role of the B2B platform model in promoting the high-quality development of enterprises. The impact of sustainable supply chain management and value co-creation theories on SMEs is analyzed by combining theoretical and practical cases. A case study of Alibaba's B2B platform 1688 reveals how the value co-creation model empowered by the platform promotes cooperation and innovation between SMEs and consumers. This study also explores the role of third-party logistics (3PL) in shaping the value co-creation model. Finally, this study provides recommendations for optimizing management models and enhancing collaboration to support the sustainable development of SMEs in the digital era.
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