In the wave of the new era, the market supervision and management system is undergoing unprecedented changes. Information technology provides efficient and accurate data processing means for market supervision and management, and greatly improves the transparency of supervision and public participation. This paper aims to analyze the problems existing in the traditional market regulation, and further explore the significance and application of information technology in market regulation, in order to provide theoretical support and practical guidance for the construction of a more scientific and efficient market regulation system.

This study examines the impact of consumers' environmental consciousness, product quality perception, brand trust, government policy support, and brand visibility on brand loyalty and brand value within the context of eco-agricultural products. Through empirical analysis, five hypotheses were tested to determine the significance of each factor. The results reveal that Hypothesis 1 and Hypothesis 5 are supported, indicating that consumers' environmental consciousness positively influences brand trust, while brand visibility has a significant impact on brand value. Additionally, Hypothesis 3 received partial support, showing that one aspect of brand trust has a notable positive effect on brand value. Hypothesis 4 approached significance, suggesting that government policy support may positively influence brand visibility. However, Hypothesis 2 was not supported, as product quality perception showed no significant impact on brand loyalty in this study.

Overall, the findings underscore the importance of brand visibility and environmental consciousness as pivotal elements in building the brand value of eco-agricultural products. These insights offer practical implications for brands aiming to enhance their value and visibility, especially under the increasing emphasis on environmental sustainability. This study provides valuable guidance for eco-agricultural brands to strategically leverage these factors, reinforcing their market position and aligning with the rising consumer demand for environmentally conscious products.

Under the dual background of global economic integration and the construction of Hainan's FTTP, this study explores how Hainan's ports can transform policy dividends into functional competitiveness through comparative analyses of domestic port development models. The study finds that although Hainan ports enjoy the advantages of system innovation in the FTIP (e.g., ship registration reform, bonded fuel refuelling), they significantly lag behind mature ports in the Yangtze River Delta and Pearl River Delta in terms of scale effect, international route density and integration of port, industry and city. Based on the system of Shanghai port opening, Ningbo Zhoushan port regional integration, Shenzhen port industry integration experience, this paper puts forward the differentiation of Hainan port breakout path: First, deepen the system innovation, explore the "Hainan" ship special supervision rules and "South China Sea Shipping Service Corridor"; Second, promote the "Hainan" ship registration reform, the "South China Sea Shipping Service Corridor"; Second, promote the "South China Sea Shipping Service Corridor". "; Second, to promote the "port + culture and tourism" integration and "bonded warehousing + offshore trade" value-added service chain; Third, to strengthen regional synergies, through the western land and sea new channel "to the sea reconstruction The third is to strengthen regional synergy, through the new western land and sea corridor "re-creation of the sea" and the staggered division of labour with the Beibu Gulf port group. The study shows that Hainan needs to build a "system-driven" development paradigm through the synergy of policy empowerment and functional iteration to provide a reference for the transformation and upgrading of small and medium-sized ports, and to help regional ports to develop synergistically under the framework of RCEP.

Since the 18th National Congress of the Communist Party, China has made significant progress in achieving an organic integration of green transformation and high-quality development. The introduction of the ESG (Environmental, Social, and Governance) concept has not only expanded the scope of green development but also provided new support for sustainable economic growth, especially after the proposal of carbon peak and carbon neutrality goals. The guiding role of ESG investment has become increasingly prominent. As one of the key factors for corporate sustainable development, ESG performance has attracted widespread attention. Incorporating ESG factors into investment decisions and business strategies can help enhance a company's competitiveness, achieve long-term sustainable growth, and ultimately increase its overall value. This paper uses a sample of listed companies from 2000 to 2022 to empirically analyze the impact of ESG performance on corporate value. Through a literature review and empirical analysis, combined with relevant data and models, this study explores the relationship between ESG performance and corporate value in depth. The research shows that excellent ESG performance contributes to enhancing corporate value; however, in non-state-owned enterprises, there is an inverse relationship between ESG performance and corporate value. Similarly, smaller companies exhibit this reverse relationship, whereas state-owned enterprises and larger companies do not show such an association.

Tax reform in Australia has been a critical element in shaping the country’s economic and social landscape. The article explores the evolution of tax reforms in Australia, with a specific focus on historical initiatives, including the introduction of the Goods and Services Tax (GST) in 2000, and ongoing efforts to address issues such as tax complexity, avoidance, and inequality. Tax reform has proven pivotal in fostering economic growth, enhancing the efficiency of resource allocation, and reducing income inequality. However, it faces challenges, including the need for simplification, addressing tax evasion, and adapting to the global economy. The paper emphasizes that future reforms should focus on improving tax transparency, ensuring fair taxation, and promoting sustainable development. The findings underscore the importance of comprehensive and well-designed tax policies for securing long-term economic prosperity and social equity in Australia.

This paper is based on the theoretical connotation of new quality productivity to build the new quality productivity index system, using the entropy method of 2009-2022 (285 level) municipal panel data of China's new quality productivity level, using Markov transfer probability matrix, exploratory space analysis and convergence model, reveals the overall development trend of China's new quality productivity, regional differences, time and space distribution and evolution and its convergence. The results show that in recent years, the new productivity of all cities in China has shown an upward trend, and the level of new productivity varies greatly among different cities. The level of new productivity in first-tier cities and new first-tier cities leads the country, and the level of cities in the eastern region is higher than that in the central and western regions. At the same time, the new mass productivity in China has the characteristics of σ convergence and spatial condition β convergence. With the support of scientific and technological and institutional innovation, we should accelerate the development of new urban productive forces, strengthen the weak links in the development of new urban productive forces, and accelerate the realization of new urban productive forces.

Should an enterprise account for a foreign exchange forward contract as a financial asset or a hedging instrument? How might different accounting policies impact the firm’s key financial metrics, and could these metrics imply surplus management motives? Furthermore, does this introduce heightened audit risk for auditors when reviewing derivative financial assets? These questions commonly arise in annual audits of listed companies. This paper addresses these concerns by examining the relevant provisions of CAS22 and CAS24, using Greenworks (Jiangsu) Company Limited as a case study. Through a blend of theoretical analysis and practical insights, the paper identifies specific audit risks that certified public accountants should consider when auditing financial derivatives for listed companies. Practical recommendations are also provided to help mitigate audit risks. By offering strategies for the reasonable use of financial derivatives, this paper aims to reduce the audit risks associated with hedging activities, contribute to research in the field, and support the ongoing advancement of the auditing profession.

With the signing and entry into force of the Regional Comprehensive Economic Partnership Agreement (RCEP), China's cross-border e-commerce exports have ushered in new opportunities and challenges. In this paper, through in-depth analysis of the current situation of China's cross-border e-commerce exports under the framework of RCEP, including market size, transaction mode and product structure, we find opportunities such as strong support from government policies, the rapid rise of emerging markets, and the rapid development of digital technology. Then, foreign trade and customs data, such as the official website of the General Administration of Customs of China, are collected through research and studied using statistical analysis methods, which in turn reveals that China's cross-border e-commerce exports have bottlenecks, such as high logistics costs and low efficiency, unsound infrastructure, risks in cross-border payments and settlements, shortage of composite and applied talents, and limited functions of e-commerce platforms. Therefore, development countermeasures and policy recommendations are proposed to improve the cross-border logistics system, optimise the payment and settlement management, cultivate key talents, improve the infrastructure construction, and improve the construction of cross-border e-commerce platforms, with a view to advancing the prosperity and progress of China's cross-border e-commerce industry and its long-term development, to promote the high-quality development of China's foreign trade, and to provide reference for the subsequent research in the related fields.

The construction of rural ecological culture is an integral part of the rural revitalization strategy, and it plays a significant role in ecological development. However, in the process of modern societal development, the growth of rural ecological culture has been marked by fragmentation, utilitarianism, and a hollowing out of its connotations. To address these challenges, it is essential to establish regulations, shift inherited notions, and create research bases to achieve the healthy development of rural ecological culture.

With the continuous development of the economy, the importance of auditing has been increasingly emphasized across various sectors. Simultaneously, the continuous improvement of auditing standards has raised higher demands for audit quality. However, in recent years, corporate financial fraud has spread, leading to frequent audit failures. These frauds, with significant amounts of financial losses, have caused severe damage to investors and triggered a crisis of trust in accounting firms. Audit failures have exposed the issues in the audit quality control of accounting firms. Along with the ongoing development of information technology, the informatization level of the certified public accountant (CPA) industry has improved. Accounting firms should leverage informatization methods to enhance audit quality.

With the rapid development of the digital economy, the digital transformation of various sectors has quietly begun to take shape. Driven by the digital economy, "New Retail" has emerged, presenting both opportunities and challenges across all aspects of the retail industry. Anhui Province, actively implementing the national digital economy development strategy, is continuously advancing its new retail sector to meet the challenges posed by new business models. This paper analyzes the current status of new retail development in Anhui Province from the perspectives of instant retail operations and the integration of online and offline models, explores the role of digital economy in promoting innovative new retail models in Anhui, and offers recommendations such as strengthening infrastructure, enhancing network security, fostering professional talent, and encouraging technological innovation. The aim is to provide strategic proposals with reference value for the innovative development of Anhui's new retail industry.

To promote the application and transformation of collective land ownership registration results in Hunan Province, this paper takes the overall provincial level as the research basis and systematically analyzes the current situation and issues related to the application of collective land ownership registration results. At present, the registration results have demonstrated a foundational role within a certain scope in the province, but the areas and extent of application still need expansion. It is recommended that future efforts focus on further exploration in the application of the results both within and outside the natural resource management system, as well as the informatization of results. Additionally, more research should be conducted on the application of the results in cadastral database development, post-collective land acquisition ownership management, and the link between urban and rural construction land adjustment.

Sailboat pricing is a nuanced field, significantly influenced by vessel age, geographical location, and brand reputation. To address this complexity, we leveraged the XGBoost algorithm, a powerful machine learning tool, and refined it through Bayesian optimization to create a highly accurate model for predicting sailboat prices. Our analysis revealed significant regional disparities, with sailboats from Europe, the USA, and the Caribbean commanding varying market valuations. When applying this optimized model to the Hong Kong used sailboat market, we were able to generate forecasts with improved accuracy, though still with room for enhancement. Notably, the Lagoon brand stood out as a consistent high performer, underscoring the importance of brand reputation in sailboat pricing. To provide actionable intelligence, we have synthesized a comprehensive analysis that integrates our research findings and predictive strategies. This analysis presents clear visualizations alongside concise interpretations, thereby constituting a pivotal resource for informed decision-making within the local market context.

Based on the characteristics of timeliness, fast price change and easy loss, this paper deeply studies the automatic pricing and replenishment strategy of fresh suppliers, in order to maximize the profit of the supermarket. We propose and solve the number of related problems, and fit the linear and nonlinear models, and the results have limited effect. Therefore, this study translated the replenishment problem into sales volume prediction, using LSTM and predicting future sales by random forest model. At the same time, based on the periodicity of vegetable commodity sales, this study proposes the single product replenishment volume and pricing strategy. Finally, in view of the poor fitting effect of a single factor in this study, the improvement  method  of  collecting  data  from  multiple  dimensions  is  proposed  to  deeply  explore  the relationship  between  replenishment  and  pricing,  so  as  to  improve  the  accuracy  of  prediction   and supermarket revenue.

This study investigates the role of rural tourism in promoting psychological recovery among tourists, focusing on three key factors: the natural environment’s effect on stress relief, the impact of social interactions on recovery, and age-related differences in recovery perceptions. A quantitative survey was conducted, and data were analyzed using Pearson correlations and ANOVA. The results confirmed that exposure to natural environments significantly alleviates stress, supporting the first hypothesis. However, social interactions were not found to have a notable impact on psychological recovery, contradicting the second hypothesis. The third hypothesis was validated, showing that tourists in the 26-35 age group experienced the greatest psychological recovery compared to younger and older age groups. These findings highlight the importance of nature-based experiences in rural tourism and suggest that tourism offerings should be tailored to meet the psychological needs of different age demographics. The study provides practical insights for tourism developers and policymakers, emphasizing the need to preserve natural landscapes and design personalized tourism experiences to enhance mental well-being.

Since the outbreak of the global public health crisis, research on the factors influencing the spread of rumors related to this disease has become increasingly complex. This study conducts an empirical analysis based on the SOR (Stimulus-Organism-Response) model, aiming to explore the effects of online and offline information searching on the fear of COVID-19. It also examines how this fear affects the rumor-sharing behavior of college students, comparing the role of critical thinking in moderating these factors.The study uses a sample of 720 college students through a questionnaire survey. The results indicate that both online and offline information searches promote fear of COVID-19 among college students. This heightened fear, in turn, positively influences their tendency to share rumors. Critical thinking enhances the positive effect of online information searching on fear and the impact of fear on rumor-sharing behavior. This research advances the integration of rumor-sharing behavior with the SOR model through an analysis of critical thinking. It provides practical insights into the psychological characteristics of college students and the government's efforts in rumor control.

This paper This paper takes 11 provinces and cities in China's Yangtze River Economic Belt as the research object, and analyzes them using the CRITIC-entropy weight combination weighting method, coupled coordination state and obstacle factors. It aims to explore how to promote the harmonious symbiosis between steady economic development and ecological environmental protection while guaranteeing the improvement of agricultural water use efficiency. The results show that the comprehensive development level of the system and its subsystems in the 11 provinces and cities of the Yangtze River Economic Belt has been steadily increasing, with a spatial pattern of “high in the west and low in the east”, and the coupling coordination degree has entered the stage of mild dysfunction from localized moderate dysfunction, and the agricultural water use efficiency is the main limiting factor affecting the coordinated development of the composite system of the Yangtze River Economic Belt.

In the era of big data, corporate financial management is undergoing significant transformation. This paper explores the limitations of traditional financial management models and highlights the profound impact that big data technologies have on modern financial practices. Traditional systems, reliant on historical data and periodic reporting, struggle to meet the demands of real-time decision-making and data processing in today’s fast-paced business environment. The research underscores the necessity of adopting big data technologies to enhance data collection, processing, and analysis, which are critical for accurate financial forecasting, risk management, and decision support. Moreover, the paper discusses the required organizational and process reforms, such as the establishment of dedicated data analytics teams and the restructuring of financial departments, to fully leverage the capabilities of big data. The conclusion emphasizes the strategic importance of integrating big data into financial management and suggests future research directions, including the exploration of innovative applications, ethical considerations, and the long-term impact of big data on organizational performance. As businesses continue to navigate the complexities of the digital age, the findings of this paper offer valuable insights for organizations aiming to remain competitive and agile.

The digital transformation of commercial banks can enhance the efficiency of financial services, reduce operating costs, and strengthen the banks' competitiveness and stability in the market. With the continuous development of internet technology and artificial intelligence, the potential and scope for digital transformation in commercial banks are expanding significantly. This paper utilizes panel data from 43 Chinese commercial banks from 2011 to 2021 as the research sample and employs stepwise regression to empirically analyze the mechanisms through which digital transformation may affect the risk-taking levels of commercial banks. The study also examines the role of financial innovation in the relationship between digital transformation and risk-taking in commercial banks. The findings indicate that digital transformation significantly increases the risk-taking of Chinese commercial banks. Mechanism analysis reveals that digital transformation promotes financial innovation in commercial banks, which in turn mitigates the extent to which risk-taking levels increase. Heterogeneity analysis shows that the increase in risk-taking due to digital transformation is higher in state-owned and joint-stock commercial banks compared to urban and rural commercial banks. Based on these conclusions, the paper suggests that commercial banks should rapidly embrace digital transformation to reduce operational risks. Additionally, banks of different sizes and characteristics should identify digital transformation paths that align with their operational features and risk management capabilities. Finally, attention should be paid to the inherent risks of digital operations and the risk of low efficiency caused by excessively high input costs.

This paper discusses the application and challenges of modern technology in enhancing internal audit capabilities. With the development of information technology, big data, artificial intelligence, cloud computing and other technologies bring new opportunities for internal audit, but also face many challenges. Issues such as the balance between technology investment and cost control, the matching of technology update and auditor's ability, and the integration of technology and process need to be solved. Through the review of related research, the article points out that enterprises should choose appropriate technology solutions according to their own situation and adopt cost-effective strategies to reasonably plan resource input. At the same time, it is necessary to improve the technical ability and quality of auditors, optimise the application of technology, and ensure the compatibility of technical systems. In addition, it is necessary to explore new modes and methods for the integration of technology and auditing. By addressing these challenges, enterprises can make better use of modern technology to enhance their internal audit capabilities and provide strong support for enterprise development.