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The Role of Big Data Finance in Supporting and Supervising Corporate Financial Decision-Making
Get PDFWith the rapid adoption of big data technologies in finance, opportunities have emerged to enhance the transparency and compliance of corporate financial decision-making. This paper first reviews the concept and evolution of big data finance, then constructs a “supportive supervision–decision optimization–risk prevention” theoretical framework. Using panel data from representative listed firms, we select key variables and employ multivariate regression and robustness checks to empirically assess the supervisory effects of big data finance in the decision-making process. Our findings show that big data finance significantly strengthens firms’ real-time internal control monitoring capabilities, improves the accuracy of financial budgeting and forecasting, and enhances the quality of financial reporting. Moreover, its supervisory function has a pronounced positive impact on reducing financial fraud risk and boosting corporate performance. Finally, we offer management recommendations—such as improving big data platform infrastructure, reinforcing data governance and privacy protection, and fostering coordinated mechanisms between regulators and market participants—to provide practical guidance for more scientific financial decision-making and a more effective regulatory system
Digital Innovation in Media Enterprises and Digital Transformation: The Moderating Role of GAI Technology in Media Industry
Get PDFThis study investigates the influence of digital innovation in media enterprises on corporate digital transformation, with a particular focus on the moderating effect of Generative Artificial Intelligence (GAI) technology adoption. Using a comprehensive panel dataset of 4,930 firm-year observations from Chinese enterprises between 2015 and 2022, we empirically analyze how media firms' digital innovation capabilities drive organizational transformation and how GAI implementation amplifies these effects. Our findings reveal that digital innovation in media enterprises significantly accelerates digital transformation processes, with GAI technology serving as a positive moderator that enhances this relationship. The results remain robust across alternative specifications and endogeneity tests. Further mechanism analysis suggests that digital innovation primarily operates through improving information processing capabilities and fostering organizational learning. This research contributes to the literature on digital transformation and offers practical implications for corporate technology strategy and policy development in the digital economy era
Gradient Boosting Decision Tree for House Price Prediction with Google Trends
Get PDFPredicting house price accurately can reflect the popularity of the housing market and help making decisions for investors and policymakers. Statistics of macro factors are commonly used for house price forecasting; however, macro factors obtained from government reports have defect of time lag and may impair the prediction performance. Google Trends data can serve as a leading sentiment indicator of people’s attitudes and expectations toward the housing market and help improve house price prediction. Therefore, this study proposes a new methodology framework for house price prediction with Google Trends data. Recursive Feature Elimination (RFE), a feature selection method, is utilized to remove noisy data and improve feature quality. Gradient Boosting Decision Tree (GBDT) is adopted to establish models for house price forecasting. Real estate-related Google Trends data, along with the fundamental house price index (HPI) data are collected to predict the growth rate of HPI in the United States. Results show that RFE can effectively remove irrelevant features and improve the model performance. GBDT has higher and more stable prediction accuracy than other prediction models, especially when the predicted time span is long. Compared with models including fundamental HPI data only, models containing Google Trends data can exhibit higher and more stable prediction accuracy for long time span forecasting. Three categories of Google Trends indices, including “house rent”, “housing market & real estate market”, and “mortgage & real estate agency” are found to be the most important indicators of the variation of HPI growth rate
The Power of Humor: Its Impact on Cognitive Load and Affective Filtering in EFL Learning
Get PDFIn the context of globalization, the effectiveness of teaching and learning in English as a Foreign Language (EFL) classroom has a direct impact on the development of students’ language proficiency. While traditional teaching methods have been criticized for inadequately addressing learners’ Cognitive Load (CL) and Affective Filtering (AF) in the learning process, this research examines the impact of humor discourse strategies on modulating these dual dimensions within EFL learning contexts. Through systematic experimental design and data analysis, it was found that humor discourse strategies can effectively reduce students’ CL and improve learning efficiency, while reducing AF on the emotional level and enhancing students’ classroom engagement and motivation. This finding provides new perspectives and methods for EFL teaching, which has important practical significance and application value. The findings not only enrich the theoretical research on the application of humor in the field of pedagogy, but also provide actionable strategic suggestions for teachers in practical teaching
Communities of Practice for Transforming Tacit Knowledge into Explicit Knowledge in Autism Literacy: A Comparative Study of Bolivia, Brazil, Ecuador, and Paraguay
Get PDFThis study examines pedagogical practices for autism literacy across four countries and explores the potential of establishing a communication network to facilitate the effective exchange of knowledge and experiences. By leveraging local cultural strategies, knowledge management, and organizational intelligence, the research aims to transform tacit knowledge—common in languages with phonetic simplicity, such as Latin-based languages—into explicit knowledge, particularly in countries with law-based educational frameworks. The study addresses key challenges in autism learning, including inattention, hyperactivity, impulsivity, anxiety, irritability, tantrums, defiance, and aggression. These difficulties are compounded by the widespread lack of recognition of the heterogeneity within the autism spectrum.
Through interviews conducted in the selected countries, this research seeks to answer the following question: To what extent does the transformation of tacit knowledge into explicit knowledge impact autism literacy? The findings suggest that communities of practice play a crucial role in supporting pedagogical approaches, as many educators and caregivers feel overwhelmed and discouraged, often abandoning efforts due to a lack of understanding of literacy concepts, such as writing.
Based on these insights, the study proposes the implementation of the phonemic method for literacy, along with a knowledge management portal that integrates learning resources, communities of practice, expert analyses, and semantic web technologies to enhance organizational intelligence in autism education
Research on the Path to Enhancing the Internationalization Ability of Vocational Education Teachers Under the Background of Hainan Free Trade Port Construction
Get PDFThis study aims to explore the improvement path of vocational education teachers' internationalization ability under the background of Hainan Free Trade Port construction, in order to meet the demand for international talent cultivation in regional economic development. Using literature research method to sort out relevant theories and practical experiences at home and abroad, collecting data on the current status of internationalization ability of vocational education teachers in Hainan through questionnaire surveys and interviews, and using case analysis method to analyze typical cases to extract successful experiences. Research has found that vocational education teachers in Hainan currently have deficiencies in international perspectives, cross-cultural communication skills, and the ability to integrate international educational resources. To this end, it is proposed to strengthen international education and training, build international exchange and cooperation platforms, and improve teacher evaluation and incentive mechanisms. Through practical case verification, these paths can help enhance teachers' internationalization ability, thereby improving the quality of vocational education talent training, providing strong talent support for the construction of Hainan Free Trade Port, and also providing reference for the internationalization development of vocational education in other regions
The Second Rise of the Role of the Male Dan and its Opera Historical Significance
Get PDFSheng and Dan roles are indispensable in the performance of Beijing Opera , and the change of status between the two also reflects the choice of the times. Since the formation and development of the Dan role, it has gone through two big open and close rise and decline. The second rise of Danjiao in the Republican period is also the result of the dual role of Danjiao's own factors and the factors of the times. There are three reasons: First, the widespread dissemination of new bourgeois ideas, so that the idea of people-oriented in-depth, the qualifications of the actor as a national also gradually be recognized by the people. Coupled with the outlawing of the Ap Yu place, further improving the status of Danjiao. Secondly, the Danjiao followed the trend and actively participated in the improvement, which won a broader development space for itself. Thirdly, the policy of women entering the park, the change of aesthetic concepts, and the rise of the Danjiao movement made the Danjiao further gain a broad audience base. Danjiao called Dan was created in the era when the center of gravity of Peking Opera development was shifted from Shengjiao to Danjiao
Analysis of Positive Parenting Styles Among Rural Primary School Students' Parents: A Case Study of Qingxi Village, Fujian Province
Get PDFWith the deepening of educational reforms, rural basic education has garnered increasing societal attention. Family education, as a critical factor influencing children's development, demonstrates unique significance in rural areas. This study aims to explore the fundamental characteristics of positive parenting styles among rural primary school students' parents and propose strategies to enhance family education effectiveness. Focusing on Qingxi Village, Fujian Province, as a case study, data were collected through questionnaire surveys measuring parental practices in three dimensions: warmth, autonomy support, and problem-solving assistance.However, challenges persist due to a lack of effective educational guidance and resources, leading to suboptimal parenting approaches. The study recommends strengthening parental training programs and expanding educational support services to foster holistic development among rural students
Current Situation and Countermeasures of Education Support for Junior High School Students in Single-Parent Families
Get PDFThis paper aims to analyze the current situation of education support for junior high school students in single-parent families in China, discuss the existing problems, and put forward corresponding countermeasures and suggestions. First of all, the current situation of education support for junior high school students in single-parent families is analyzed from the aspects of family education resource allocation, school education support, social care and policy support. Secondly, through the investigation and analysis, it is found that the junior high school students in single-parent families have obvious problems in the parent-child relationship, psychological status, academic performance and other aspects. In view of these problems, this paper proposes the following countermeasures: improve the policy system of family education support, increase the investment of family education, and carry out the family education training and guidance activities; optimize the school education support system, establish and improve the psychological counseling and counseling mechanism, enrich the diversified education activities; strengthen social care and policy support, encourage social organizations to participate, and the government to purchase services. Through the joint efforts of family, school and society, we will create a good growth environment for junior high school students from single-parent families and promote their all-round development
Illegal Cybersecurity Threats Created by Organizational Arsonists in Healthcare Organizations
Get PDFInsider cybersecurity threats in healthcare, often overlooked or narrowly defined as technical vulnerabilities, can be more accurately described as acts of organizational arson, representing deliberate, malicious acts designed to ignite chaos within digital ecosystems. Like physical arsonists who destroy property through fire, insider actors exploit their privileged access to organizational systems, causing financial devastation, operational disruption, and severe damage to organizational morale and stability. Insider incidents cost organizations millions annually, with cybersecurity teams dedicating significant time and resources to crisis management rather than strategic planning. This commentary-style paper reframes insider cybersecurity threats using the metaphor of organizational arsonists, offering a unique and powerful framework for understanding these complex risks. By integrating cybersecurity, law, and organizational psychology insights, the paper presents a comprehensive approach to mitigating insider threats that extend beyond technical defenses. It emphasizes the necessity of human-centric strategies, ethical accountability, and legal compliance, calling for organizations to adopt a holistic defense posture that addresses both technological vulnerabilities and behavioral risks. The paper's originality lies in bridging multiple disciplines and framing insider threats as technical challenges and full-scale organizational crises. Combining advanced technologies such as artificial intelligence with human behavior analysis provides actionable strategies for organizations to combat their own digital arsonists. This interdisciplinary approach encourages cybersecurity professionals, legal scholars, and organizational leaders to rethink insider threat management, creating a more resilient and secure organizational environment