Vol 3 No 1 (2025)

• Common Issues and Countermeasures in Accounting of Agricultural Public Institutions

  Lei Shi

  Common issues in accounting for agricultural public institutions include incomplete data collection, mismatched accounting cycles, difficulties in asset valuation, risks from fluctuations in agricultural product prices, and inadequate information systems. These issues directly affect the accuracy and efficiency of accounting, limiting the improvement of fnancial management in agricultural public institutions. To address these problems, this paper proposes countermeasures such as improving the data collection system, adjusting the accounting cycle, establishing a unifed asset valuation standard, strengthening price risk management, and enhancing the information system to improve the accuracy and efciency of accounting in agricultural public institutions.

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• Research on Spread Arbitrage Strategy and Optimization Analysis Based on Deep Reinforcement Learning in High-Frequency Trading

  Zu-He Xu

  This paper explores the implementation of spread arbitrage strategies in high-frequency trading (HFT) environments by constructing an adaptive trading system based on deep reinforcement learning (DRL). The study focuses on four core components: multi-dimensional data integration and preprocessing, reinforcement learning algorithm framework design, trading signal generation and execution mechanism, and strategy optimization with risk control. Acomprehensive high-frequency trading solution is proposed, which incorporates multi-level feature engineering, optimized state space design, refned execution decision-making, and dynamic parameter adjustment. This approach enhances the robustness and profitability of arbitrage strategies, providing both theoretical foundation and practical guidance for the feld of quantitative trading.

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• The Impact of Digital Transformation in the Hospitality Industry on Tourism Consumption Experience

  Ren-Ze Yu

  With the rapid development of information technology, digital transformation has become a crucial means for industries to enhance competitiveness and optimize customer experiences. As an essential part of tourism consumption, the digital transformation of the hospitality industry has had a profound impact on tourism consumption experiences. This paper aims to explore the current status and trends of digital transformation in the hospitality industry, analyze its specifc impact on tourism consumption experiences, and provide relevant recommendations.

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• Research on Employee Skill Training in the Context of Industrial Intelligence

  Jia-Tong Zhang, Lin Wang, Chang-Zhou Zhao, Wen-Ming Yang, Zi-Piao Yu

  Industrial intelligence, as a crucial trend in current economic transformation, poses higher requirements for employees' skills. This research delves into the current situation of employee skill training in the context of industrial intelligence, as well as its positive effects on enterprise development and innovation performance. The study reveals that with the widespread application of intelligent technologies, the demand for employee skill training has changed remarkably, and digital skills have become a key training component. Although enterprises and social training institutions have actively carried out relevant training, issues such as a disconnect between training content and actual needs and a lack of diversity in training methods still exist. In response to these challenges, this research indicates that enterprises should pay more attention to the practicality and pertinence of training content and innovate training methods simultaneously to meet the diverse learning needs of employees.

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• Research on the Impact of Artificial Intelligence on Labor Employment

  Chun-Yu Wang, Chang-Zhou Zhao, Lin Wang, Zi-Piao Yu, Wen-Ming Yang

  This paper adopts a research method combining quantitative and qualitative analysis. By collecting and analyzing relevant data on artificial intelligence and labor employment at home and abroad, a comprehensive evaluation system for the development level of artificial intelligence is constructed, and the transmission mechanism of artificial intelligence on labor employment is deeply explored. The research finds that artificial intelligence has a significant substitution effect on low - skilled labor in the short term. However, in the long run, through technological progress, industrial upgrading, and the improvement of labor quality, artificial intelligence will create more job opportunities. In addition, this paper also discovers that there are significant spatiotemporal and industry differences in the impact of artificial intelligence on labor employment. In terms of practical significance, the research of this paper provides a scientific basis for the government to formulate artificial intelligence development policies and labor market policies, which is helpful to promote the harmonious development of artificial intelligence and the labor market.

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• Financial Inclusion in Developing Countries

  Cep Jandi Anwar, Maisya Fitri, Deswita Herlina, Indra Suhendra

  Financial inclusion has emerged as a priority, for developing nations with the goal of improving the well-being of communities through ensuring availability of formal financial services and institutions that are customized to meet the requirements and capabilities of local residents. This research delves into the analysis of financial inclusion patterns in 41 developing countries spanning from 2010 to 2023. Pinpoints factors contributing to enhanced financial access. Through an exploration of trends and hurdles faced in this area this study underscores the significance of systems, in driving economic advancement alleviating poverty and nurturing socio-economic equilibrium. The study highlights the importance of implementing policies that promote knowledge and literacy while fostering advancements and establishing regulatory frameworks to enhance financial inclusion.

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• From Governance to Growth: Exploring Political Systems’ Impact on Economic Competitiveness

  Natália Teixeira

  Political systems profoundly influence the economic growth and competitiveness of nations. This review article synthesizes recent scholarly research to explore how political stability, institutional quality, and public policy formulation interact to shape economic outcomes. Political stability reduces uncertainty, bolsters investor confidence, and attracts foreign direct investment, thereby enhancing economic resilience and global competitiveness. In contrast, political instability leads to reduced innovation, weakened institutional efficiency, and capital flight, undermining long-term growth prospects. Institutional quality emerges as a cornerstone for sustainable development, fostering transparency, accountability, and governance efficiency. Countries with robust institutions benefit from greater sectoral diversification, higher levels of innovation, and a conducive environment for evidence-based policymaking. The role of public policy formulation is equally critical, as collaborative, and transparent policy making fosters innovation and enables the coordination of public and private initiatives, essential for navigating complex global economic challenges. The article also highlights the limitations of authoritarian systems, which, while capable of short-term growth, often falter due to corruption and inefficiencies. In contrast, inclusive and participatory governance structures contribute to higher levels of trust, predictability, and policy alignment with market dynamics. By connecting these dimensions, this article provides a cohesive framework that underscores the interplay between governance structures and economic growth, offering actionable insights for policymakers and scholars. The findings emphasize the importance of stable political environments, resilient institutions, and transparent policy frameworks in ensuring sustainable economic advancement. Future research directions include exploring the implications of digital governance and geopolitical shifts on political systems and their economic ramifications.

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