Scholink Journals
Not a member yet
8000 research outputs found
Sort by
Governance Pathways for Tax Risk Management by Tax Type in Sichuan Tobacco
Full text linkThe traditional tax administration model is increasingly inadequate for the demands of high-quality, data-driven tax governance. To reduce tax management risks in the Sichuan tobacco industry and promote the sound development of cigarette taxation, a province-wide questionnaire survey was conducted to assess the current state of tax-type risk management. The results reveal prominent risk concerns, characterized by weak institutional mechanisms, limited information support, inconsistent standards, and evident governance gaps. In response, this study proposes an optimized framework for tax-type risk management based on four dimensions: top-level design, platform support, refined governance, and safeguard measures. The framework aims to advance a standardized model of digital tax risk governance and to provide theoretical and practical support for the modernization of tax governance
Research on Data Privacy Protection Mechanisms in the Internet of Things
Full text linkWith the in-depth popularization of Internet of Things (IoT) technology, the access of massive terminal devices has brought unprecedented risks of data privacy leakage. This paper focuses on the issue of data privacy protection in the IoT environment, and systematically analyzes the privacy threats faced in four stages: data collection, transmission, storage and application, including illegal sniffing, man-in-the-middle attacks, cloud platform leakage and data mining attacks. On this basis, this paper elaborates on four core privacy protection mechanisms: data anonymization technologies based on K-anonymity and differential privacy, encryption technologies centered on lightweight encryption and homomorphic encryption, blockchain-based distributed trust mechanisms, and architectural innovations combining edge computing and federated learning. Through an in-depth analysis of the principles, application scenarios, advantages and disadvantages of these technologies, this paper reveals the limitations of single technologies and emphasizes the necessity of constructing a multi-level and collaborative protection system. Finally, the paper prospects the development trends of IoT privacy protection in terms of compliance requirements and the integration of emerging technologies, providing a theoretical reference for building a secure and trusted IoT environment
DynaLLM-C3N: Dynamic Fusion of Cross-Modal Correlation and Large Language Model Reasoning for Multimodal Fake News Detection
Full text linkThe growth of false information on social media suggests a need for better ways to spot it. However, current methods are not good at detecting differences between text and images. In fact, they seem to suggest that deep-level problems may be holding back progress in this area. To address these issues, we have developed DynaLLM-C3N. It is a new system that uses language models to detect false information and link it to other data sources. Research shows it uses C3N to detect links between images and text. It can also use language models to verify information and generate new features. Our findings show that it can do all of this better than other methods. It can also use a special process to give different types of data the same importance. We have tested it on the Twitter and Weibo datasets and have found that it is better than current methods. The study shows that dynamic fusion balances the complementary strengths of the two approaches. However, the most significant results suggest that the dynamic fusion process may successfully balance the strengths of data-driven correlation modelling and symbolic reasoning. This suggests that better detection accuracy is possible. However, the evidence suggests that enhanced interpretability could indicate the framework's broader applicability across different detection contexts. This suggests that the source code could be made available to the public when it is published, which would help more people to use these key findings
Womanism in Perspectives: A Discourse Study of Selected WhatsApp Chats
Full text linkThis paper is a womanist-discourse study of selected WhatsApp chats. In contemporary imaginative literature, Women Studies conveys women writers’ perspectives, identity, cultural and ideological inclinations via the major literary genres: drama, prose and poetry. Thus, communalism, complementarity and other gender-driven themes impinge on the narrative insights of women literary writers. Discourse is ‘language in action/use’. In this study, the analysis of selected WhatsApp chats as a body of discourse is an investigation of the ideological underpinnings of writers’ language and message. Like in WhatsApp chats, imaginative literature communicates gender-related themes. In the context of this study, WhatsApp chats can be construed as a form of genre for literary expression because the corpora of this study are possible micro structures from any work of imaginative literature; this is the rationale for examining the data within the purview of women studies. The writers are females, who like women literary writers, have experienced the issues they bring to the fore in the articulation of their identity. Ofure Odede Maria (2010) rightly notes that ‘… a discourse on women’s literary identity is only feasible on others who have the identical characteristics of ‘oppression’. Thus, identity entails the metonymic selection of such characteristics as race, gender, history and culture.’ Arguably therefore, the view of women studies as ‘being about women-related discourse’ is more encompassing and rewarding than viewing the notion as strictly ‘being about women-related literary discourse’. In terms of the former, this study is germane. Two theoretical frameworks anchor this study: Gynocriticism and Gender Mainstreaming. Propounded by Elaine Showalter, Gynocriticism is a theoretical framework for elucidating women literary writings from authorial cultural background. On the other hand, Gender Mainstreaming is a broader feminist perspective which targets different forms of gender bias, and agitates for cross-facet gender equality. This study concludes that in language and message, the writers of the analyzed corpora reveal their individual and collective experiences. In doing so, language essentially performs three main functions: it describes phenomena; it condemns societal practices; and it conveys writers ‘message
Construction of Physician Group Profiles in Online Medical Consultation Platforms: A Tripartite Physician-Patient-Platform Perspective
Full text linkConstructing physician group profiles within online medical consultation platforms enables the precise characterization of multi-dimensional features of physician cohorts. This approach facilitates a better understanding of physicians’ behavioral patterns and service quality on these platforms, thereby providing support for service optimization. Drawing upon existing research on factors influencing patients’ physician selection behavior, a conceptual model for physician profiling was established from three dimensions: physician, patient, and platform. Using the concept lattice method, profiles for dermatology and venereology physicians on the Haodf.com platform were constructed. Based on the Hasse diagram, the physician cohort was categorized into four distinct types: high-value elite, multi-domain active, high-efficiency interaction, and potential-to-be-explored. Furthermore, implicit dependencies among attribute tags were uncovered through association rule mining. Adopting a tripartite “physician-patient-platform” perspective, we developed a group profile for physicians on online consultation platforms, which validates the efficacy of the concept lattice method for such profiling. The mined association rules further reveal the interrelationships within the “physician-patient-platform” data, offering data-driven support for optimizing physician management, enhancing service quality, and enabling precise recommendations on these platforms
Research on the Impact of Digital Transformation on Enterprises’ New Quality Productivity
Full text linkIn the current turbulent global political and economic situation, experiencing unprecedented changes, new quality productivity and digital transformation have become hot topics in the field of national economy. From an international perspective, geopolitical conflicts and technological containment coexist, global industrial chains, supply chains, and innovation chains are deeply restructured, and external uncertainty has significantly increased; From the domestic situation, China is currently in a period of high-quality development, with rising labor costs, decreasing dividends from traditional factors, and bottlenecks in the economic cycle. New quality productivity, with technological innovation and data elements as its core, is a key lever for achieving quality change, efficiency change, and power change, which can promote economic development to “overtake”. As its landing path, digital transformation forms a higher level of dynamic balance between supply and demand, providing a new sustainable growth engine for Chinese path to modernization
Study on Translation Strategies of International Publicity Texts from the Perspective of Skopos Theory
Full text linkAgainst the backdrop of China’s high-quality international cooperation in political coordination, economic and trade exchanges, and cultural mutual learning, international publicity text translation, a core cross-cultural communication medium, has gained prominent strategic value. However, practical translation problems persist, making it urgent to explore optimized translation strategies.This study first clarifies the three major characteristics and classification of international publicity texts and elaborates on the three core principles of Skopos Theory. Centered on case analysis, it explores the specific application of domestication and foreignization strategies. Foreignization preserves the original cultural traits and discourse logic via zero translation, transliteration, literal translation and word-for-word translation. Domestication, by adopting free translation, imitation, variation and recreation, adapts to target readers’ cognitive habits, thereby enhancing communication effects or mitigating semantic negative tendencies.This study provides theoretical basis and practical reference for improving translation quality and international communication effectiveness, and offers practical guidance for constructing a Chinese characteristic foreign discourse system
A Study on the Teaching Effects of Contextual Elements in English Reading Teaching for Secondary Vocational Schools
Full text linkContextual elements are an important part of English reading teaching, directly influencing the cultivation of students’ comprehension of texts and their language application abilities. Based on the vocational English textbooks published by Higher Education Press, this article combines contextual theory with the reality of vocational English teaching to analyze the practical difficulties in the application of contextual elements in current vocational English reading teaching. It explores the teaching effects of contextual elements in resolving vocabulary obstacles,constructing text logic, and fostering cross-cultural competence. Moreover, it proposes practical strategies such as mining teaching resources, building multimodal contexts, and designing stratified context-based tasks, aiming to fully leverage the teaching value of contextual elements, enhance the quality of vocational English reading teaching, and achieve the goal of cultivating core subject literacy
3D Model Production Solutions from Satellite Imagery for Different Application Scenarios
Full text link3D reconstruction from satellite imagery has become a core application in the field of geospatial information technology today. Its inherent advantage of global coverage makes it indispensable in numerous fields, including but not limited to smart city construction, geographic navigation systems, virtual tourism, disaster response and management, and military and national defense. This paper compares different 3D models converted from satellite imagery, analyzing the characteristics and distinctions of various 3D models. It provides a comprehensive and in-depth analysis of various technical solutions for creating 3D models from satellite imagery. Through different comparisons, it offers a technical selection guide for 3D models in different application scenarios, enabling users to understand form, structure, and environmental changes more intuitively and deeply, and to prioritize between "visual fidelity" and "data availability"
Strategies for Enhancing the Competencies of Economically Disadvantaged Students in Higher Education Institutions in the New Era
Full text linkAgainst the backdrop of the new era, China's higher education has entered a phase of high-quality development, with institutional support policies for student development becoming increasingly refined alongside the optimization of financial aid systems. This paper, grounded in the practical work of university counselors, systematically analyzes the current challenges faced by economically disadvantaged students in areas such as academic motivation, social psychology, integrity cultivation, and gratitude awareness. It elucidates the significance of enhancing the quality and capabilities of such students in the new era for implementing moral education, promoting educational equity, and cultivating new generations for the times. The paper proposes a comprehensive strategy of "strengthening value guidance, focusing on psychological development, Solidifying Professional Foundations, and Cultivating Innovative Practical Abilities." This comprehensive strategy aims to help economically disadvantaged students holistically enhance their comprehensive qualities and achieve high-quality growth and development