Issue 4 (September)

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.

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.

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.

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.

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.

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.