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For the offline market entry strategy and product pricing of online retailers in the retailer competitive supply chain structure, a supply chain game model composed of a single manufacturer, a single traditional retailer, and a single online retailer is constructed and an improved coevolutionary game algorithm (ICGA) is proposed to solve the model. In addition, a dynamic optimization model based on dissatisfaction is established to dynamically adjust the coevolutionary game algorithm. The research shows that when online retailers open offline channels, with the increase of offline market share of online retailers, the profits of traditional retailers decrease and manufacturers increase, while the profits of online retailers increase first and then decrease; there is a maximum point. The profits of online retailers, manufacturers, and supply chains will be optimized due to the opening of offline channels. When the offline market share of online retailers is lower than a specific threshold, the new offline channels of online retailers will also make the profits of traditional retailers greater. At this time, the profits of all members of the supply chain will be optimized. Finally, the final optimization stability strategy can make the offline retail and online retail achieve the best operation state, and the overall theoretical rate of supply chain has been significantly improved, which proves the effectiveness and superiority of the proposed model and algorithm.

In order to improve the effect of agricultural economic risk forecast, this paper studies the agricultural economic risk forecast combined with data mining technology and builds an intelligent agricultural economic risk forecast system. Moreover, this paper employs a dynamic factor model to estimate common factors that drive changes in target topics. In order to construct a sentiment index that can reflect the overall operating situation of the macroeconomy, this paper improves the agricultural economic risk mining algorithm and standardizes the sentiment value corresponding to the target theme. In addition, this article analyzes the sentiment changes of its individual topics one by one in combination with the specific economic environment. The simulation study shows that the agricultural economic risk forecast system based on data mining technology proposed in this paper has a good effect.

The purpose of this work is to study and evaluate the impact of world commodity prices on the dynamics of investment in exporting countries of natural resources using the developed methodology under the influence of industry 4.0 aspects. Modern economic activity is accompanied not only by the impact of COVID-19, but also by the impact of the first manifestations of industry 4.0. This applies not only to export-import operations but also to the very need for them due to the cost of new technologies. Using mathematical methods, we investigate the impact of world commodity price indices, in particular, the general commodity price index, the agricultural commodity price index, the food price index, the metal price index, and the crude oil price index, on the dynamics of investment in commodity-type economies in both dimensions – level and volatility. The innovativeness of the study lies in determining the significance of the impact of world commodity prices on the dynamics of foreign direct investment (FDI) of raw material exporting countries (on the example of three groups of countries with different levels of economic development). The proposed methodology makes it possible to empirically evaluate the mechanisms of the macroeconomic impact of commodity prices on investment dynamics.

India's retail sector is undergoing a transformation. The recent web-technique e-commerce process is still in its early stages, indicating a period of rapid change, confrontation, and opportunity in Indian retail. In the new internet-based world, e-commerce and e-marketing are two key concepts. E-commerce is a business model in which organizations and people conduct e-tailing over the internet. E-tailing, also known as internet shopping, web shopping, or online shopping, is the online promotion of products or services. E-tailing, on the other hand, is the sale of different brands over the internet. The term "e-tailing" refers to electronic retail conducted over the internet. In this present era of electronic retailing importance and market viabilities and developments, various things are discussed in this paper.

Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness

Implicit gender bias has costly and complex consequences for women in the workplace, with many women reporting gender microaggressions which result in them being overlooked or disrespected. We present an online desktop virtual environment that follows the story of a male or female self-avatar from the first-person perspective, who either experiences a positive or negative workplace scenario. The negative scenario included many examples from the taxonomy of gender microaggressions. Participants who experienced negative workplace experiences with a female self-avatar had significantly decreased levels of implicit gender bias compared to those who had a male self-avatar. There was evidence of empathy and perspective taking in the negative condition for the female self-avatar. Experiences of a positive workplace scenario showed no significant decreases in implicit gender bias regardless of self-avatar gender. We discuss the implications of these findings and make recommendations for virtual environment technologies and scenarios with respect to the reduction of implicit biases.

For the timely execution of tax obligations, tax authorities create trusting relations with taxpayers, providing them with comfortable conditions and a high level of quality of services provided for the timely fulfillment of obligations. The article considers: the composition and structure of tax authorities; indicators for assessing and planning the effectiveness of the tax authorities of Russia, to which the Federal Tax Service refers. Special attention is paid to the analysis of tax revenues to the consolidated budget, their collection and debt.

In order to improve the intelligence of the analysis of the health effects of social capital and psychological capital, this paper combines the data simulation model for data processing and makes a detailed analysis of the cloud model-related theories from the aspects of concept, digital characteristics, normal cloud, cloud generator, and so on. Moreover, this paper uses the cloud model to make a fuzzy data classification method, including the identification of knowledge features, the construction of fuzzy cloud model, the calculation of data attribution to the constructed cloud model, and the classification of knowledge and data. In addition, this paper verifies the health effect model of social capital and psychological capital based on the data simulation model proposed in this paper through experiments. The research results show that the intelligent model proposed in this paper has a good effect in the intelligent analysis of the health effects of social capital and psychological capital.

With the continuous development of human society and the improvement of national economy, remarkable achievements have been made in scientific and technological, R & D and innovation, especially in the research of artificial intelligence (AI) technology. It has been applied not only in all walks of life in China, but also in agricultural production and leisure agriculture. Under the background of Promoting Rural Revitalization by informatization, it is an inevitable direction to realize smart countryside and promote the development of leisure agriculture. Using artificial intelligence technology to realize the comprehensive and visual operation of leisure agriculture experience is a very good choice. This paper analyzes the leisure agriculture experience from the perspective of artificial intelligence technology. Results find that such incomplete infrastructure and less experience products, serious homogenization and lack of innovation in products, lack of professional talents and weak service awareness were met. Further, those items of improve the infrastructure, increase the innovative products of farmhouse, strengthen the training of farmhouse management personnel were suggested to managers.

Effective tax control is designed to ensure the balance of public and private interests in the tax sphere and to strengthen the confidence of civil society in the institutions of state and law. Weaknesses in tax control lead to the formation of the shadow sector of the economy, low incomes of the majority of workers and retirees, limited effective demand for goods / services, lack of incentives for economic development and the need to provide subsidies of housing communal services. Most of the economy is monopolized, market regulators are virtually non-existent, and existing ones have zero efficiency. The lack of fair market prices does not allow to ensure the macroeconomic balance of the market environment and to objectively determine the tax base and the amount of taxes payable. The article substantiates the necessary changes to the legislation, which eliminate the possibility of different interpretations of legislation, simplify the system of tax administration and eliminate possible abuses of tax law. Improving the effectiveness of tax control is ensured by the introduction of market pricing, which is based on an exclusive list components of price : wages, profits, depreciation and any costs that are confirmed by pay VAT. Tax control should be complemented by control over the costs and assets of taxpayers. First of all, we are talking about the subjects of e-declaration of income. It is proposed to make additional columns in the form of e-declaration, in which to indicate the amount of paid personal income tax and social contributions, confirmation of the completeness of the declaration of income and compliance of income with taxes paid. Owners of large assets should be added to the list of e-declaration entities and an additional tax on large assets should be introduced. It is necessary to develop a list of sanctions that occur in case of detection of incomplete payment of taxes and fees, undeclared assets, regardless of their actual location and method of detection.

Subject. This article discusses the issues of modernization of China's economy. Objectives. The article aims to analyze the development of China's digital infrastructure. Methods. For the study, we used the general scientific research methods. Results. The article highlights the problems of the development of China's digital infrastructure in the context of the country's regions. Conclusions. It is necessary to develop a general plan for the development of China's digital infrastructure, which includes support for the cross-border integration of enterprises of the digital ecosystem, financing companies specializing in the development of key technologies.

In recent years, the new agricultural business entities have grown rapidly in all parts of the country and have become an effective carrier to achieve the basic stability of China’s rural family operation system and moderate-scale agricultural operation. However, the systemic defects of rural financial market and the credit rationing of formal financial institutions make the capital needs of rural areas unsatisfied for a long time. Financial demand determines the direction of supply reform. Therefore, in order to improve rural financial supply and promote the transformation and development of agricultural economy under the current situation, it is necessary to effectively understand the formal credit demand and the impact factors of accessibility of the new agricultural business entities, which represents the direction of China’s agricultural development in the future. Based on back propagation (BP) neural network, this paper constructs the farmers’ formal credit availability prediction model and studies the formal credit demand and the impact factors of the availability of new agricultural business entities. The experimental results show that the farmers’ formal credit availability prediction model has good performance in prediction accuracy, prediction time, and mean squared error.

In recent years, China's biomedical industry has developed at an unprecedented speed, and China's biopharmaceutical market is in its early stage of development and has strong growth potential, which is ahead of the overall pharmaceutical market. In this article, we start with the background of the development of China's biomedical industry, elaborate the policy and investment environment for the development of China's biomedical industry, investigate the scale and development trend of China's biomedical industry, and deeply analyze the current situation and development trend of China's biomedical industry.

The imperatives of global transformations of the world economy and the specific features of the national economy in the context of the formation of innovative forms of business and activation of the innovation process are substantiated; The evolutionary determinants of the digital transformation of the social economy are determined and the directions of modernization transformations of the economy of Ukraine are argued; The sectoral features of the national economy in the context of modernization changes and implementation of global trends are stated; The importance of the study of institutional factors of economic dynamics and regulatory influences of the institutional mechanism in the implementation of innovation development is focused. It has been established that modern changes in the global economy and digital transformations of national farms take place at different pace in sectoral and sectoral segments, but are based on objective processes of deepening and distribution of labor, distribution of integration and innovation. New forms of labor organization, which are mainly based on network ties and interactions, contributed to the spread of services and its innovation segment, which turned out to increase volumes of operations under outsourcing, outstafing, freelance. The rapid growth of IT outsourcing is stated, in particular in the field of cloud computing, bots development of chatting bots, blockchain technology, use of artificial intelligence and automated training. It is accented that the dissemination of innovative forms of business in the national economy do not contribute to the formed institutional and evolutionary restrictions. Specific evolutionary restrictions for innovative changes in the national economy began a scale of technological lag of key industries and economics as a whole, the influence of the shadow economy and formed institutional "traps" in key areas, crisis economic, social, political factors. Institutional problems are due to the inefficiency of basic institutions, which are formed by the basis for economic interactions (market, economy, competition) and the lack of effective instruments and forms of budgetary tax and monetary regulation. Theoretical and methodological provisions deepen the practical principles of institutional regulation and ensuring the innovative development of the national economy and innovative forms of business organization.

Under the new situation of Chinese internationalization promotion and educational informatization, online learning of Chinese as a foreign language is the key to learning Chinese as a foreign language in the future. Today, people learning Chinese as a second language must learn Chinese quickly online. However, it is not the best thing to open a website for learning Chinese as a foreign language at present. Learning Chinese online may not meet the needs of students, and it is not uncommon for students to give up in the process of Chinese learning. Therefore, the article discusses the teaching methods of Chinese as a foreign language and the use of new media and analyzes the shortcomings of Chinese teaching. This paper demonstrates the possibility and scientificity of using mobile app to conduct online interactive teaching of Chinese as a foreign language from both theoretical and practical aspects, aiming to promote the development of online teaching of Chinese as a foreign language, and then promote the promotion of foreign language Chinese as a foreign language. The results of the survey show that 75%, 96.1%, and 96.2% of the students who have studied Chinese for three months, six months, and one year, respectively, have downloaded the app Chinese language-assisted teaching software to learn Chinese.

The development of social economy and Internet information technology has made the development of the sharing economy relatively rapid. This article aims to study how to promote the sharing economy based on neural networks to play a role in new business models. This article proposes that the sharing economy and the new business model are inseparable. It also discusses how to analyze the relationship between the sharing economy and the new business model based on the BP neural network. With the development of the economy and society, new economic development models have developed, and the sharing economy model has risen. The sharing economy model has brought an impact to the traditional economic development model, affecting the business model. The results show that with the development of society and enterprises, the development of the sharing economy is getting faster and faster. Today, some sharing economy companies are bound to face various obstacles in the process of copying other business models and development. Sharing economy enterprises have made various adjustments and responses to various problems, but they have not found a better model to adapt to the modern social market and environment. Therefore, the business model of the sharing economy requires further analysis and investigation.

The rail sector has a significant impact on European industry, hence it is important that it follows current innovative trends if it wants to stay competitive. To this end, the railway sector has to adapt to the new digital revolution that is sweeping the sector, but especially the small and medium-sized companies that are part of it, and Workplace Innovation will play a key role in this process. During the RailActivation project it has been seen that SMEs have difficulties when it comes to developing and applying innovation, but due to their size SMEs can gain the advantage of implementing innovation more quickly. The RailActivation project aimed to help SMEs from the railway sector and provide solutions to the problems faced by companies when adapting to this new revolution, by creating an organisational mechanism that would help companies in the process of adopting Workplace Innovation. To address the aforementioned challenges, this paper develops the research model for the railway industry, based on the concept of Workplace Innovation and the needs of SMEs. In addition, a general overview of the Innovation Way methodology applied during the workshops of the RailActivation project is presented, as well as the general and specific results obtained in the companies where the Pilot Scheme was applied.

The development of the digital economy in Russia lags behind the world leaders in this process. However, to become competitive in the digital space of the global economy, it is necessary to overcome this lag. This requires generalizing theoretical approaches and concepts of the digital economy in Russia and the world, tracking the evolution of views, approaches, and development prospects, analyzing the level of digitalization, digital competitiveness rating, indicators of the development of the digital economy's development and digital government. This was done in the article since the purpose of the study is to generalize theoretical approaches to the essence of the digital economy and the prospects for its growth from the point of view of evolution. Concerning findings of the study, the evolutionary stages of the development of the digital economy have been identified, SWOT analysis of the evolution of the digital economy in Russia has been carried out, a conceptual scheme for the digital transformation of business has been devised. The paper defines the essential elements of digital transformation and their relationship.

In the era of digitalization of the global economy, companies are beginning to create their digital platforms and digital ecosystems, transferring the main activities of the company to the digital environment to maintain global competitiveness. The study of the patterns and principles of the development of digital ecosystems is relevant for business from the point of view of creating its peculiar sustainable competitive advantage. The object of the study is digital ecosystems. The subject of the study is the features and trends of the development of digital ecosystems in the modern economy. The purpose of this work is to identify patterns of development of digital ecosystems and make recommendations for companies that want to create their digital ecosystems. The study of annual reports, conducting in-depth interviews and statistical analysis of the stock price allowed us to achieve the set purpose. The results of the study will be useful for representatives of traditional companies to implement projects to create their digital ecosystems, representatives of government agencies to regulate the activities of digital ecosystems, and for startups that are building new business models in the digital economy.

With the continuous maturity of 5G communication technology and mobile Internet technology, live broadcast e-commerce has ushered in an opportunity period of rapid growth. As a new play method and mode of e-commerce, it has wide applicability and compatibility. The combination of live e-commerce and agricultural products has opened a new journey of agricultural e-commerce. By tracing the origin of live broadcast e-commerce of agricultural products, this paper analyzes the development status and rise reasons of live broadcast e-commerce of agricultural products, and analyzes and compares the two "agricultural products + live broadcast " e-commerce types of live broadcast and live broadcast with goods. This paper probes into the advantages and difficulties of live broadcast e-commerce of agricultural products, and puts forward countermeasures and suggestions to promote the healthy development of live broadcast e-commerce of agricultural products. We hope that these analyses can provide some help and reference for the benign development of live broadcast e-commerce mode of agricultural products.

The article proposes the author's scientific approach using the categorical grid method to determine the essence and composition of an organization's intellectual capital elements. They determined the list of elements describing the problem field of research. A categorical network has been formed that determines the scenarios for interacting intellectual capital elements. Possible connections between the tops of the triadic grid of intellectual capital phenomenon are revealed, which makes it possible to clarify the elemental composition of intellectual capital, to correlate the concepts of "consumer capital", "client capital", and "relational capital". The performed interpretation of the developed model of the triadic grid makes it possible to comprehend and describe the behavior of intellectual capital and possible scenarios for its development.

This paper makes a comprehensive description of the innovation ecosystem from three perspectives, the concept refinement of the innovation ecosystem, factor symbiosis, and system efficiency, since the traditional definition of innovation ecosystem is not sufficient to fully describe the innovation ecosystem. With grounded theory for reference, the concept of innovation ecosystem is reconstructed, and it is discovered that the conceptual model of innovation ecosystem is composed of main categories and subcategories. The main category is the innovation population and innovation habitat category in the innovation ecosystem, and the subcategory is the input and output activities of the innovation subjects in the innovation ecosystem. The concept refinement of the innovation ecosystem based on the Chinese scenario reflects the characteristics of the innovation ecosystem in a specific context. It has been found that, under the Chinese scenario, there is an asymmetric symbiotic relationship between populations and habitats in the innovation ecosystem. The input-output total factor productivity of the entire innovation ecosystem is in a state of decline, and this decline in total factor productivity is mainly due to the decline in technological change. China’s innovation ecosystem is an asymmetric symbiosis system that relies on factor inputs. Due to insufficient technological innovation, the total factor productivity of the innovation ecosystem has declined.

The human ability to tell apart reality from fiction is intriguing. Through a range of media, such as novels and movies, we are able to readily engage in fictional worlds and experience alternative realities. Yet even when we are completely immersed and emotionally engaged within these worlds, we have little difficulty in leaving the fictional landscapes and getting back to the day-to-day of our own world. How are we able to do this? How do we acquire our understanding of our real world? How is this similar to and different from the development of our knowledge of fictional worlds? In exploring these questions, this article makes the case for a novel multilevel explanation (called BLINCS) of our implicit understanding of the reality–fiction distinction, namely that it is derived from the fact that the worlds of fiction, relative to reality, are bounded, inference-light, curated, and sparse.

Agricultural production is extremely important to the global economy. Agribusiness not only provides food and raw materials, but also provides employment opportunities to a large portion of the population.Increased agricultural production and per-capita income in rural areas, combined with industrialization and urbanization, resulting in increased demand for industrial goods.According to a analysis conducted by the Food and Agriculture Organization, the world's population is projected to increase by another two billion people by 2050, while cropland is only expected to increase by 5%. As a result, to increase agricultural productivity, smart and capable farming approaches are needed. Agriculture land suitability appraisement is a required tools for agriculture advancement. The fast growth of wireless networks has resulted in the development of low-cost Internet of Things (IoT) devices that are favored as a useful methodology for agricultural autonomy and decision making. The proposed model, called the Artificial Intelligence Agriculture Recommendation Model (AIARM), incorporates sensory networks and artificial intelligence programs like neural networks and multi-layer perceptron to determine crop readiness, crop prediction, and fertilizer recommendations. Instead of a binary split, the proposed system divides agricultural land into four categories of decisions, which are fair, appropriate, fairly equitable, and not appropriate to guide farmers accurately.

With the diversity of customer needs and complexity of technology innovation, many high-tech small- and medium-sized enterprises (SMEs) turn to open innovation, to produce the perfect match between market demands and firm resources. However, questions still exist in relation to open innovation in SMEs. Based on a framework combining both inbound and outbound open innovation with the four-stage new product development (NPD) process, this article explores the open innovation strategies adopted by high-tech SMEs in emerging economies for NPD and the reasons behind it through case studies. Results show that high-tech SMEs in emerging economies selectively adopt open innovation for NPD at different stages with various partners based on their needs. High-tech SMEs prefer to be closed to protect the know-how at the experimentation stage. Regarding the open innovation strategy, at ideation stage, SMEs adopt inbound open innovation for basic research and customer knowledge, while at manufacturing and commercialization stages, SMEs conduct both inbound and outbound open innovation. The analysis raises awareness of customer knowledge and customization to high-tech SMEs for NPD. This article contributes to the theories and practices on open innovation in SMEs.

Along with the rapid growth of China's music industry, laws and policies that protect music copyrights are also gradually improving. However, the distribution of copyrights among major music platforms is uneven. Music copyrights have become an effective implement for the major music companies in China to eliminate players in the market and create barriers to the industry. This paper analyses the cause of the uneven distribution of music copyrights among music platforms, discusses how this situation leads to an oligopoly that affects the consumers and music producers, and indicates some possible solutions.

The shortage of teachers, specifically agriculture teachers, has been established and literature shows us why some teachers choose to leave. The question remains, how can we provide induction programs to agriculture teachers that support their unique needs and ultimately retain beginning agriculture teachers in the profession long term? This longitudinal qualitative case study began with eight traditionally certified beginning agriculture teachers and concluded with six completing the three-year study. The collective case study gathered data from site visits, monthly interviews, and annual focus groups. Recommendations were made for components that should exist in an induction program for beginning agriculture teachers. The content beginning teachers may need, how to structure a program, and items mentors and facilitators need to be aware of when providing a comprehensive program are provided. Recommended components include developing a supportive community among the teachers, providing “as needed” resources, multiple mentors, feedback on teaching, and structured reflection.

Debate over the taxation of international business has focused on the importance of the United States and its large tech firms, paying low tax rates by using tax havens, in shaping the global political agenda. Yet in an era of China’s rise to power, this focus has overlooked both China’s influential political engagement with the global tax system, and how its changing economy alters its interests at home and abroad. In this paper, we address this oversight by providing an account of the sources and nature of the new Chinese global tax diplomacy. We argue that China's becoming a global net capital exporter, emergence as a major consumer market, and the growth of its own digital giant firms like Baidu, Tencent and Alibaba, underpins its interest in simultaneous ‘going out’ and ‘bringing in’ foreign direct investment by selectively and strategically engaging with Western-liberal institutions. Specifically, we show how China variously challenges, defends, and develops alternatives to global tax standards in three cases: global efforts to tackle corporate tax avoidance, bilateral tax treaty negotiations, and administrative tax cooperation. A better understanding of China’s significant, distinctive and varying diplomatic engagement with Western economic institutions, will help inform debates on the Chinese business-politics nexus and expand analyses of global tax and economic politics beyond US-centrism

A designer is privately informed about the state and chooses an information-disclosure mechanism to influence the decisions of multiple agents playing a game. We define interim-optimal mechanisms, a subset of incentive-compatible mechanisms that are optimal in the sense that the informed designer cannot credibly find an alternative mechanism that strictly improves his interim payoff. We prove that an interim-optimal mechanism exists and that every interim-optimal mechanism is a perfect Bayesian equilibrium outcome of the informed-designer game. An ex-ante optimal mechanism may not be interim optimal, but it is when it is ex-post optimal. Likewise, the unraveling outcome in disclosure games is interim optimal. We provide a belief-based characterization of interim-optimal mechanisms and compare them with ex-ante optimal ones in common economic environments. In settings with strategic complements and binary actions, every ex-ante optimal mechanism is interim optimal. We compare interim optimality to other solutions of informed-principal problems.

This exploratory case study finds evidence that the development of a storage technology niche in Ontario is being strategically managed through different stages by stakeholders within the system. It suggests that the complementary relationship between storage innovations and smart grid transitions supports the strategic management of a storage niche. It also suggests that the development of this niche supports the electricity system transition to smart grid. The study employs the Technology Innovation System (TIS) and Strategic Niche Management (SNM) analysis frameworks predominantly used by authors to study systems in Europe. By presenting empirical data from a jurisdiction outside of Europe, this research contributes to the growing theory on the formation of niches and the influence of complementarity on innovations in large technical systems. It also offers insights to practitioners within this sector, including the new entrants, incumbents and policy makers. Further research is recommended to determine the generalizability of these findings.

We study optimal fiscal policy in a model with agents who are heterogeneous in their labor productivity and wealth, and there is an upper bound on the capital tax rate each period. We focus on Pareto-improving plans. We show that the optimal tax reform is to cut labor taxes and leave capital taxes high in the short and medium run. Only in the very long run would capital taxes be zero. For our calibration labor taxes should be low for the first eleven to twenty-six years, while capital taxes should be at their maximum. This policy ensures that all agents benefit from the tax reform and that capital grows quickly after the reform. Therefore, the long-run optimal tax mix is the opposite of the short- and medium-run one. The initial labor tax cut is financed by deficits, which lead to a positive level of government debt in the long run, reversing the standard prediction that the government accumulates savings in models with optimal capital taxes. The welfare benefits from the tax reform are high and can be shifted entirely to capitalists or workers by varying the length of the transition.

Over recent years, the importance of the patent literature has become increasingly more recognized in the academic setting. In the context of artificial intelligence, deep learning, and data sciences, patents are relevant to not only industry but also academe and other communities. In this article, we focus on deep tomographic imaging and perform a preliminary landscape analysis of the related patent literature. Our search tool is PatSeer. Our patent bibliometric data is summarized in various figures and tables. In particular, we qualitatively analyze key deep tomographic patent literature.

The article deals with the development of a new model for taxing personal capital income and business profits incorporating elements of a (lifetime oriented) ACE system and of a traditional system of capital income taxation. This new approach adheres to decision neutrality at the enterprise level while taking into account both international competitiveness of company taxation and the requirement to meet the redistribution goal of the government. Neither a purely consumption based tax system nor the traditional tax system is capable to meet these requirements in a similar way. The distinctive core of the new system is that - according to the ideal approach of taxing lifetime income - notional interest on equity capital is deductible from the taxable profit of enterprises irrespective of their legal form. Interest income, dividends and capital gains received by individuals will be taxed according to a flat rate tax when they are withdrawn from their qualified bank accounts. Compared to the status quo, the introduction of the proposed tax system in Germany would make equity financing of investments more attractive. This could provide companies with the necessary cushion to survive financial or economic crises as they would be equipped with more equity capital.

In terms of the number of its patent applications, in 2012 China has emerged as the country with the largest IP office in the world. The performance of the Chinese IP system is thus increasingly in the spotlight. While significant economic studies have been devoted to the rise of domestic patenting in China, hardly any study has focused on Chinese patent filings in foreign countries. This paper analyzes Chinese patenting abroad by using WIPO’s foreign-oriented patent family dataset and a respective enterprise questionnaire. It finds that by the turn of the century China emerged as major actor in terms of international patenting. While this is changing rapidly, the share of Chinese patents which get filed abroad is still a fraction of total patents filed at home and most patents still also only target one foreign IP office. Chinese foreign-oriented patent families are concentrated in a few technology fields, notably those related to the ICT sector, “Digital communication”, followed by “Computer technology”, “Nanotechnology”, and similar fields. A few Chinese firms are responsible for a large share of total Chinese patents filed abroad. The paper however also highlights that some of these trends are changing rapidly towards more intensive and broad-based filing abroad. Initial results from a selective firm survey also show a shift from the desire to protect technologies abroad to more strategic motives: (i) the desire to build patent portfolios avoiding litigation, (ii) facilitating collaboration with other firms, but also to (iii) license and sell IP abroad, and to (iv) further the firm’s reputation as true innovator.

Towards a sustainable integrated transport system architecture: light rail development

Everybody who owns a smartphone is the chattel owner of an artefact embodying patented inventions. The extent to which one may use the smartphone depends on the scope of patent rights and the impli...

Social media are becoming increasingly popular in a professional context and, if used appropriately, can be beneficial to postgraduate students. Little is known regarding the extent to which postgraduate students engage with social media for postgraduate purposes. The present study aimed to understand postgraduate students' general use of social media, as well as investigate social media use specifically for postgraduate (educational and/or scientific) purposes. A total of 231 postgraduate students from 45 countries completed a mixed-methods survey. Instagram was the most frequently used social media platform overall, with Twitter being the most commonly used for postgraduate purposes. Most students posted educational and/or scientific content on social media platforms, with approximately one-third having a social media account specific for postgraduate/scientific content. The most common reasons postgraduate students access social media for postgraduate-related purposes were personal connection with community, science communication, motivations and learning, and networking. The most common reasons for posting postgraduate content online were self-branding, accessing a broad audience, science communication, and building a postgraduate community. Overall, postgraduate students are commonly using social media for postgraduate purposes which presents opportunities to mitigate pitfalls of the student experience and promote positive mental health among this group. Refereed/Peer-reviewed

Attention in teacher professional development programs for situating teacher learning in the workplace has increased during the last decades. This article presents an overview of what is described in recent educational workplace learning literature about facilitating and constraining conditions of the workplace. These findings are discussed from the viewpoint of general workplace learning insights. Although workplace learning potentially has several advantages, the six workplace factors identified for learning to occur, also show the complexity of teacher workplace learning and several potential problems. It is argued that not all learning “at work” is good, and a balance is necessary between individual and organizational learning, and off-site and on-site learning.

This project aims to create a repository to the database used in my paper to be able to submit it to de desirable journals. The paper investigates if women presidents impact the female labor force differently than men's.

Are retail investors using uncurated disclosures in form of patents for their investment decisions? This study uses the investment decisions of retail investors and variation in the local availability of patent information to answer this question. The variation comes from changes in the locations of U.S. Patent and Trademark Depository Libraries over time. I find a strong increase in the local trading volume of stocks after the release of a patent in counties that have easier access to patent information. In addition, trades made by retail investors with easier access to this information yield higher returns, compared to trades made by other investors. These results indicate that disclosures of the U.S. Patent and Trademark Office facilitate the dissemination of patent information to retail investors. Furthermore, these results suggest that retail investors complement traditional curated disclosures with uncurated disclosures in form of patents.

The digital economy has led to massive changes in the economy and international trading, where user data have become the cornerstone of new business models. Digital services have become transformational and led to significant revenue generation for these corporations. However, there is a growing perception amongst individuals and governments that these digital services are not taxed fairly, given the ability of companies to shift profits between different countries. Digital service taxes have recently become very attractive and implemented in a variety of countries, but significant challenges remain. Artificial intelligence has become an attractive way of determining patterns across data and has been increasingly utilized in legal environments. I will outline a new legal framework for the integration of artificial intelligence for the determination of digital service taxes and outline the integration of subsea cable communication data into the framework. Furthermore, I will address the legal environmental challenges, specifically related to the South China Sea, and how cost associated with can be incorporated into the digital service tax environment.

The article examines the concepts of "risk management" and "ecosystem", as well as provides a detailed analysis of the ecosystem of the Russian retail trade, the participants of which are domestic retailers. The retailers X5 Retail Group and VkusVill are considered as an example of effective use of the e-commerce ecosystem. As a result of research, the main problems in the risk management of retailers X5 Retail Group and VkusVill were identified, and practical recommendations for their elimination were proposed.

This article undertook to describe philosophical, sociological and psychological frameworks functional in curriculum engineering of the educational system in society. It did a synthesis method to review untampered evolutions in the philosophical, sociological and psychological frameworks that for some time been warranting the re-engineering of the education curriculum relevant to its own society. The evolutions to re-design curriculum are part of motions in educational debates that desires to model its own ideologies. The much desired evolutions to re-design curriculum spurt from societal debates that censure adherence to imported curriculums that completely unmatch industrial relevance. Debates to re-engineer curriculums have stood a taste of time and leave much to be actualized for a relevant desired educational system that would be reflective to industry or trade.

The purpose of this practice is to bring up children who can see social problems, make choices and judgments about how to relate to society, and participate in society as creators of a better society through a multifaceted and multidimensional view of social events by comparing and classifying them. The goal is to nurture children who can identify social problems, make choices and decisions about how to interact with society, and participate in society as creators of a better society. From the students' reflections, we believe that they were able to actively take up social issues, divide their view of society into perspectives (social perspective, temporal perspective, etc.) and stance (self and others, consumers and producers, Japan and other countries, etc.), increase the number of perspectives from which they view society, think from different positions, and enhance the decision-making process by focusing on choices and judgments.

Innovation is crucial for SMEs to survive and impacts the national economy. The present study is conducted in the context of knowledge-based SMEs in Malaysia concerning structural capital (technology capital, innovation capital, and organizational capital), innovative intelligence, and innovation performance. A survey was carried out through a face-face interview and online. A total of 136 usable questionnaires were then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). This study has shed light on the role of the structural capital of knowledge-based SMEs on innovation performance. While structural capital is significant for organizations to achieve their competitive advantage and should be given necessary attention compared to human capital, innovation and technological capital were not fully capitalized. The presence of innovative intelligence in SMEs helps to be innovative. This result will be encouraging to SMEs in other developing countries. The results obtained are useful for SMEs, especially knowledge-based firms where technology and innovation are critical to achieving a competitive advantage. The results are also significant for agencies that handle SMEs in high-tech and policymakers to increase performance and promote economic stability.

Transnational tech companies have become important actors in global philanthropy. Led by tech giants such as Google, this tech philanthropy consists not just of donating funds to expert organizations and ngo s but also, importantly, in using the companies’ own expertise and products to create social impact. This philanthropy is celebrated as innovative and criticized as exploitative for its novel ways of combining capitalism with global helping. But in what way is tech philanthropy novel and to what extent does it continue the well-worn historical trajectory of humanitarianism and capitalism? In this paper, we analyze the philanthropic practices of Google focusing on the company’s current attempt to link philanthropy to the big business of artificial intelligence (ai). Based on ethnographic data collected at the “Google ai Impact Challenge Summit” in San Francisco and interviews with tech and humanitarian stakeholders, we highlight the entanglements of capitalism and humanitarianism in tech philanthropy.

The article is devoted to the importance of developing the company's intellectual capital as the main resource that ensures the company’s competitiveness in the digital economy. There are discussed the issues of intellectual capital management in a digital economy, systematizes the features of the implementation of management functions in relation to the intellectual capital of a metallurgical company, considers the features and problems of forming intellectual capital management in the context of management functions and types of intellectual capital. In the conditions of digitalization of economy the intellectual capital is proved to be the most important component of the effective functioning of the company. Intellectual capital is a necessary element of managing an organization and achieving success in a competitive market. The ever-increasing role of radical changes in information and communication technologies, economic, political and social spheres has been emphasized. The continuous process of personnel training allows companies to respond promptly to negative changes in the external environment and effectively manage human resources with intellectual capital. Intellectual capital in the narrow sense is a driver of career growth of a highly qualified employee, when a person acquires competencies leading to more effective communication, creativity, leadership, continuous learning and cognition. Knowledge, like any other resource, should be available at the right time, in the right place and to the right employees. Systematization of the fundamentals of managing the companies’ intellectual capital as a component of strategic management has been made. The concept of intellectual capital management system is clarified. The author’s vision of the prospects for the development of the company’s intellectual capital and the development of a comprehensive index for the development of intellectual capital are given. The indicator of the complex index of development of the intellectual capital of the company can be used in practice to assess the dynamics of the development of the intellectual capital of companies and its development trends in the future.

Language policy is one of the tools used by governments or organizations to manage the linguistic activities of human society. Linguistic landscapes are the visual language that appears in public spaces, such as billboards. Therefore, linguistic landscapes are also managed by language policy. In this paper, the relationship between language policy and linguistic landscapes is discussed. It was found that China's language policy has detailed regulations for the use of foreign languages that appear in public spaces. In Japan, the national language is not clearly defined at the legal level. In addition, the guidelines for the use of foreign languages in public spaces are only proposed by the Japan Tourism Agency. And, from the actual survey, although both China and Japan have relevant regulations or guidelines, there are many examples of the reality that the linguistic landscapes are not consistent with the language policy., 陶徳民教授古稀記念号

The Junior Doctor Science School is a project developed by the Japan Science and Technology Agency. Tsuyama College was adopted in 2018 and is working on this project. The Junior Doctor Science School seeks out elementary and junior high school students with high motivation and outstanding abilities, and trains their abilities through learning in the fields of science and mathematics and information, with the aim of encouraging outstanding human resources who will lead future science and technology innovation. In this project, a student mentor system is established as an important element that constitutes the systematic training program of this project. Since we started our efforts in 2018, we have been improving the student mentor system. A good evaluation was also obtained in the mid-term evaluation by the Japan Science and Technology Agency in 2020.In this report, we describe the assessment of the growth of mentors as result of student mentor activities.

Subject. The article considers the planning of non-tax revenue collection. Objectives. The aim is to reveal reasons that affect the quality of non-tax revenue planning, identify risks in the planning. Methods. I employ methods of analysis, synthesis, collaboration, concretization, and comparison. Results. The comprehensive analysis of the system for planning the collection of non-tax revenues unveiled the need to amend the existing regulations used by government authorities to forecast non-tax revenues. The paper proves that implementation of methodological recommendations for budget revenues forecasting failed to improve the quality of non-tax revenues forecasting; reveals incorrect calculation of quality indicator of revenue planning that is used to control the quality of financial management. The paper also identifies the elements of risk management in the planning of non-tax revenues collection. Conclusions. The elimination of identified causes will enable the government authorities and chief revenue administrators to improve the quality of non-tax revenue planning.