Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services

It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.

Research on the Relationship Between Average Cigarette Price per Box and Government Procurement in City A Based on a Regression Model

This study aims to analyze and predict the relationship between the average price per box in the cigarette market of City A and government procurement,providing a scientific basis and support for decision-making.By reviewing relevant theories and literature,qualitative prediction methods,regression prediction models,and other related theories were explored.Through the analysis of annual cigarette sales data and government procurement data in City A,a comprehensive understanding of the development of the tobacco industry and the economic trends of tobacco companies in the county was obtained.By predicting and analyzing the average price per box of cigarette sales across different years,corresponding prediction results were derived and compared with actual sales data.The prediction results indicate that the correlation coefficient between the average price per box of cigarette sales and government procurement is 0.982,implying that government procurement accounts for 96.4%of the changes in the average price per box of cigarettes.These findings offer an in-depth exploration of the relationship between the average price per box of cigarettes in City A and government procurement,providing a scientific foundation for corporate decision-making and market operations.

Analysis of Influencing Factors of Work Motivation of Government Employees Based on MaxDiff Model:Evidence from Jiangmen City

The purpose of this paper is to use the MaxDiff model to explore the factors influencing the work motivation of staff in certain government agencies in Jiangmen City,and to conduct relevant empirical analyses.The study aims to propose strategies for improving work motivation among these staff members.The results indicate that the most significant factors affecting the work motivation of staff in Jiangmen government agencies are salary and remuneration,additional welfare benefits,and the power to make decisions about their own work.In contrast,factors such as a sense of belonging to the work unit,recognition of their work,and job security are less important.Therefore,it is recommended that government agencies in Jiangmen City increase the salaries and benefits of their staff and provide them with more decision-making power.This approach will stimulate their desire to work,enhance their motivation,improve the efficiency of government agencies,and elevate the level of public service.Ultimately,these measures will support the construction of a harmonious,stable,and orderly society.

Dysfunctional attitudes,social support,negative life events,and depressive symptoms in Chinese adolescents:A moderated mediation model

BACKGROUND Depression is a prevalent psychological issue in adolescents that is significantly related to negative life events(NLEs)and dysfunctional attitudes.High levels of social support can significantly buffer NLEs’effect on depression.Currently,there is limited research on how social support moderates the relationship between NLEs,dysfunctional attitudes,and depression in adolescents in China.It is imperative to investigate this moderating effect to mitigate dysfunctional attitudes in adolescent undergoing depressive mood,ultimately enhancing their overall mental health.AIM To investigate the relationship and underlying mechanisms between specific dysfunctional attitudes,social support,and depression among Chinese adolescents.METHODS This is a cross-sectional study which selected five middle schools in Shandong Province for investigation in March 2022.Participants included 795 adolescents(49.87%male,mage=15.15,SD=1.84,age range=11-18 years old).All participants completed the Dysfunctional Attitude Scale,Adolescent Life Event Scale,Beck Depression Inventory,and Social Support Rating Scale.A moderated mediation model was conducted to examine the relationship between specific dysfunctional attitudes,social support,and depression.RESULTS Results indicated that NLEs affected depression through the mediating role of specific dysfunctional attitudes(autonomy attitudesβ=0.21;perfectionismβ=0.25).Moreover,social support was found to moderate the mediating effect between NLEs,specific dysfunctional attitudes,and depressive symptoms(autonomy attitudes b2=-0.08;perfectionism b2=-0.09).CONCLUSION Dysfunctional attitudes mediated and social support moderated the relationship between NLEs and depression.Social support can buffer depression symptoms among adolescents with autonomy attitudes and perfectionism.

A Role-Based PMI Security Model for E-Government

We introduce the general AC( atlribure certificate), the role specificationAC and the rolt assignment AC We discuss the rolt-based PMI(Privilege Management Infrastructure)architecture. The role-based PMT(Public-Kty In-frastructure) secure model forE-govcrnment isresearehed by combining the role-bastd PMI with PKI architeclure (Public Key Infrastructure). Themodel has advantages of flexibility, convenience, less storage space and less network consumptionetc. We are going to ust iht secure modelin the E-govern-ment system.

Consideration of the influence of supports in modeling the electromagnetic fields of 25 kV traction networks under emergency conditions

Single-phase 25 kV traction networks of electrified alternating current(AC)railways create electromagnetic fields(EMFs)with significant levels of intensity.The most intense magnetic fields occur when short circuits exist between the contact wire and rails or ground.Despite the short duration of exposure,they can adversely affect electronic devices and induce significant voltages in adjacent power lines,which is dangerous for operating personnel.Although numerous investigations have focused on modeling the EMF of traction networks and power lines,the challenge of determining the three-dimensional electromagnetic fields near metal supports during the flow of a short-circuit current through them is yet to be resolved.In this case,the field has a complex spatial structure that significantly complicates the calculations of intensities.This study proposes a methodology,algorithms,software,and digital models for determining the EMF in the described emergency scenarios.During the modeling process,the objects being studied were represented by segments of thin wires to analyze the distribution of the electric charge and calculate the intensities of the electric and magnetic fields.This approach was implemented in the Fazonord software,and the modeling results show a substantial increase in EMF levels close to the support,with a noticeable decrease in the levels as the distance from it increases.The procedure implemented in the commercial software Fazonord is universal and can be used to determine electromagnetic fields at any electrical power facility that includes live parts of limited length.Based on the proposed procedure,the EMF near the supports of overhead power lines and traction networks of various designs could be determined,the EMF levels at substations can be calculated,and the influence of metal structures located near traction networks,such as pedestrian crossings at railway stations,can be considered.

Transformation of French Governance Model for Oceanian Overseas Territories

The governance of France's overseas territories in Oceania has undergone a significant model transformation since the end of World War Ⅱ. In recent years, it has further highlighted its determination to pursue strategic autonomy. Through strict governance and legal mechanisms, France has promoted local autonomy and economic transformation, and has shifted the governance of these territories from colonial control to political cooperation and from predatory development to localized sustainable development. France's overseas territories in Oceania have increasingly become the fulcrum of its foreign strategy, serving the overall interests of its country and its overseas security. In recent years, France's governance policies in the region have become increasingly diversified, such as promoting economic diversification, strengthening regional security cooperation, weakening its independence tendencies, and promoting changes in the regional situation and relevant national policies.

Nutritional Support under the Neuman Systems Model for Stroke Patients

Objective: To explore nutritional support under the Neuman systems model in treating dysphagia in stroke patients. Methods: In this retrospective study, we enrolled 97 patients with dysphagia after stroke admitted to our hospital, and randomly divided them into the Neuman group (n = 51) given nursing intervention based on Neuman systems model and a control group (n = 46) given routine nursing intervention. Both groups received nutritional support for 3 months. Nutritional indexes (serum total protein, plasma albumin, serum albumin, hemoglobin and transferrin levels) and immune indexes (immunoglobulin (Ig) A, IgG, IgM and total lymphocyte count (TLC) in both groups were recorded and compared. Pulmonary function recovery, video fluoroscopic swallowing study score, water swallowing test score, complication rate, and health knowledge mastery level were also compared between the two groups. Results: After the intervention, the Neuman group showed less decrease in the nutritional and immune index scores (serum total protein, plasma albumin, hemoglobin, serum albumin;IgA, IgG, IgM, and TLC;all P Conclusion: For patients with stroke and dysphagia, comprehensive nursing intervention (e.g., nutritional support) under theNeuman systems model can promote the recovery of immune, swallowing, and pulmonary function, reduce complication incidence and facilitate comprehensive rehabilitation, ensuring adequate nutritional intake.

CSI-Model-Based Research on Factors Affecting Rate Satisfaction of Government and Corporate CustomersTaking Special-Line Products as an Example

The rate satisfaction of government and corporate customers,to which telecom companies pay special attention,is an important part of the overall satisfaction of the market segment.Focusing on specialline products and based on interview with experts and literature review,this article builds an effect model comprising four factors affecting the major government and corporate customers' satisfaction with the rate,including cost performance,discount degree,rate communication and bill composition.Besides,employing AMOS and other analytical tools,it reveals significant positive effects of the aforementioned four factors on the customer's rate satisfaction,and arranges them in sequence according to the path coefficient of each influence.Based on quantified results,this article proposes management recommendations to improve the rate satisfaction,providing basis for research on the overall rate satisfaction optimization of government and corporate customers.

The Criminal Governance Model of Domestic Violence and Its Legislative Improvement

Domestic violence is a serious threat to the basic human rights of family members,especially victimized women.In order to effectively prevent domestic violence,the criminal law needs to respond in an appropriate and timely manner.However,the traditional criminal governance model suffers from the problem of the lagging involvement of public power.At the same time,the public-private partnership governance model,based on the personal safety protection order system stipulated in the Anti-domestic Violence Law of the People's Republic of China,is also flawed in its institutional design and specific implementation.The criminal governance model for domestic violence should be guided by the view of positive criminal law,and the governance path should be furtheroptimized from two aspects:strengthening the foundation of the public-private cooperation governance model and deepeningthe criminal-civil interface.This will help to fully protect the legitimate rights and interests of victims of domestic violence.

Applying the Technology Acceptance Model (TAM) in Information Technology System to Evaluate the Adoption of Decision Support System

With the beginning of the information systems’ spreading, people started thinking about using them for making business decisions. Computer technology solutions, such as the Decision Support System, make the decision-making process less complex and simpler for problem-solving. In order to make a high-quality business decision, managers need to have a great deal of appropriate information. Nonetheless, this complicates the process of making appropriate decisions. In a situation like that, the possibility of using DSS is quite logical. The aim of this paper is to find out the intended use of DSS for medium and large business organizations in USA by applying the Technology Acceptance Model (TAM). Different models were developed in order to understand and predict the use of information systems, but the information systems community mostly used TAM to ensure this issue. The purpose of the research model is to determine the elements of analysis that contribute to these results. The sample for the research consisted of the target group that was supposed to have completed an online questionnaire about the manager’s use of DSS in medium and large American companies. The information obtained from the questionnaires was analyzed through the SPSS statistical software. The research has indicated that, this is primarily used due to a significant level of Perceived usefulness and For the Perceived ease of use.

Exploration of the Impact Mechanism of Government Credibility Based on Variable Screening Method

Government credibility is an important asset of contemporary national governance, an important criterion for evaluating government legitimacy, and a key factor in measuring the effectiveness of government governance. In recent years, researchers’ research on government credibility has mostly focused on exploring theories and mechanisms, with little empirical research on this topic. This article intends to apply variable selection models in the field of social statistics to the issue of government credibility, in order to achieve empirical research on government credibility and explore its core influencing factors from a statistical perspective. Specifically, this article intends to use four regression-analysis-based methods and three random-forest-based methods to study the influencing factors of government credibility in various provinces in China, and compare the performance of these seven variable selection methods in different dimensions. The research results show that there are certain differences in simplicity, accuracy, and variable importance ranking among different variable selection methods, which present different importance in the study of government credibility issues. This study provides a methodological reference for variable selection models in the field of social science research, and also offers a multidimensional comparative perspective for analyzing the influencing factors of government credibility.

“Scrambling”: Logic of horizontal competition between local governments based on three cases of interprovincial disaster counterpart support

Interprovincial counterpart support is a cooperative system used by local governments to achieve horizontal flow of resources based on cross-regional cooperation.Existing research has mainly focused on governance ef‐ficiency,institutional advantages,and ranking incentives while ignoring the scrambling behavior and opera‐tional mechanisms of local governments formed by ranking incentives and territorial responsibilities.This study selected the Wenchuan earthquake,Yushu earthquake,and COVID-19 as three typical cases.We con‐structed a theoretical framework for competition among provincial local governments and found that competi‐tion in interprovincial disaster counterpart support followed a dual behavioral logic of“striving to be first”and“fear of being last”.Specifically,local governments will choose striving to be first under the logic of time coercion,content games,and territorial responsibility;they will choose fear of being last under the logic of re‐sponsibility avoidance and moral pressure.This type of scrambling-based horizontal competition reflects the logic of local government competition tournaments.This study further revealed the specific processes,mecha‐nisms,and results of horizontal local government competition,which can provide inspiration for cross regional and provincial cooperation.

Pricing Game Model of Wasted Clothing Recycling and Remanufacturing Based on Government Subsidy

In the global environment of pursuing resource regeneration and green environmental protection, more and more wasted clothing need to be solved. In order to make full use of the wasted clothing and save land and soil resources, an idea of wasted clothing's recycling and remanufacturing is put forward. In the new idea a pricing game model is established basing on Stacklberg differential game theory between traditional and remanufactured clothing. In this model, the differences in consumers' willingness to pay and the government's subsidies are considered. Government's optimal subsidy are obtained which ensure not only the interests of manufacturers but also environmental reputation and maximum social benefits. The study is helpful to push the wasted clothing's recycling and remanufacturing plan. It makes some index more precise quantification as government's subsidy, manufacturers and the social benefits. Government and manufactures can make the detailed cooperation plan reference to it.

Big Data in Chinese Government Governance: Analysis of Decision-Making Model Innovation and Practice

The 19th National Congress of the Communist Party of China has put forward higher requirements for Chinese government governance. The government governance has developed to a higher stage. Meanwhile, it faces more challenges, like lack of top-level design and information sharing. To develop a government governance decision-making innovation model, we should make good use of big data to mine in the grassroots government data management network. Both the characteristics of the times and the experience of the practice have proven that big data can empower government governance and promote the construction of a service-oriented government.

Research on the Function of Government Fund Support in Pharmaceutical Industry Technology Innovation

Pharmaceutical technology innovation process needs a lot of human, material and financial support, so the government must give full play to its financial support function. Specifically, the government should improve the fund investment mechanism of the pharmaceutical industry, improve the financial investment management system of pharmaceutical technology innovation, strengthen the function and mechanism of the capital market, improve the risk investment system, focus on cultivating a good credit environment, and increase the support of national policy-based financial institutions. Through direct investment, financial subsidies, tax incentives and low-interest financing and other means, vigorously promote the improvement of pharmaceutical innovation capacity.

Government intervention model based on behavioral heterogeneity for China’s stock market

Active government intervention is a striking characteristic of the Chinese stock market.This study develops a behavioral heterogeneous agent model(HAM)comprising fundamentalists,chartists,and stabilizers to investigate investors’dynamic switching mechanisms under government intervention.The model introduces a new player,the stabilizer,into the HAM as a proxy for the government.We use the model to examine government programs during the 2015 China stock market crash and find that it can replicate the dynamics of investor sentiment and asset prices.In addition,our analysis of two simulations,specifically the data-generating processes and shock response analysis,further corroborates the key conclusion that our intervention model not only maintains market stability but also promotes the return of risk asset prices to their fun-damental values.The study concludes that government interventions guided by the new HAM can alleviate the dilemma between reducing price volatility and improving price efficiency in future intervention programs.

The role of government in the mode of ＂medical care and support＂

Along with the acceleration of population aging process, the government as a social security gatekeeper responsibility has become increasingly prominent, improve public finance policy, properly solve the pension problem has become the important work of governments at all levels. Under the guidance of national policy, the State Council ＂on promoting health and pension services combined guidance＂ put forward to 2020, the medical and health care services and resources to achieve the ordered shared, covering urban and rural areas, appropriate scale.functional^reasonable.comprehensive and continuous medical support with service network is basically formed. In this paper, the background of the aging population, the interpretation of the meaning of the combination of medical and support, analysis of the combination of medical support mode. It is pointed out that in public finance from the perspective of medical support with the development mode will face the difficulty of system design is not sufficient, the division of responsibilities is unknown, limitations of existing policies, human, financial and material resources lack of. At last on the basis of the proposed development of medical support combined with the pension service model emphasizes the role of the govenunent to speed up the system construction and innovation of financial subsidies. improve the policy system and other measures.

Research on the Reform Model of China＇s Government Accounting Based on Performance Management

Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.