Using “Shanghai-Hong Kong” and “Shenzhen-Hong Kong” stock connect as an exogenous policy to empirically research the impact of capital market liberalization on auditors’ risk response. This study finds that after the implementation of the “Shanghai-Hong Kong” and “Shenzhen-Hong Kong” stock connect, auditors will significantly reduce audit fees, reduce audit time and issue more standard and unreserved audit opinions on the target companies. The mechanism test indicates that the “Shanghai-Hong Kong” and “Shenzhen-Hong Kong” stock connect affected auditors’ risk response by reducing the earnings management degrees of the target company. The conclusion not only enriches the relevant research on the economic consequences of capital market liberalization and the influencing factors of auditors’ risk response, but also provides policy implications to further promote a high-level of opening.

ESG reports are used to reflect the enterprise’s performance in environment, society, and governance, which can evaluate firm’s sustainable development ability. Listed companies put ESG into practice, which is helpful for improving their international competitiveness and promoting high-quality development, and also the powerful grip for realizing carbon peaking and carbon neutrality goal. ESG information disclosure is an important component of the ESG system. In the long run, ESG reports are more reasonable for disclosing ESG information. Taking Liaoning province as an example, by analyzing the current situation of ESG information disclosure, this study found that the proportion is not too high, the content is not complete, disclosure is not continuous, disclosure quality should be improved. Finally, some suggestions are put forward from aspects of government, enterprise and society.

This article explores the historical writing of Inner Mongolia literature in the new era from three dimensions: ethnic history writing, heroic figures and family legends, cultural roots seeking, and ethnic fables. It is believed that Inner Mongolia multi-ethnic writers prioritize grand narratives and strive to construct a grand artistic pattern, with simplicity and heroism, realism and legend coexisting, tracing ethnic roots, writing ethnic fables, and deeply reflecting on historical culture while inheriting traditional culture, And actively echo the main trend of the times with a fervent sense of patriotism, reproduce the vivid and rich historical life of multiple ethnic groups, and bring new atmosphere to the historical writing of the new era.

In order to cultivate the new talents of the era who understand contemporary China and tell China’s story to the world, the teaching of Understanding Contemporary China—A Reading & Writing Course should adopt the concept of Outcome-Based Education. If pre-class assignments, in-class tasks and after-class assignments are student oriented and outcome based and evaluation methods are multidimensional, the teaching activities become a continuous progress and integration of English language learning, English comprehensive abilities training and ideological and political education. The paper offers references for taking full advantage of the text book Understanding Contemporary China—A Reading & Writing Course, fulfilling the fundamental obligation of moral education, and cultivating high-caliber foreign language personnel who can undertake the mission of national rejuvenation with patriotism, global perspectives, and professional skills.

Based on the job demands-resources model and work-family enrichment theory, the influence of empowering leader behaviors on employees' work engagement was elaborated through the investigation and analysis of 333 employees. The results show that the empowering leader behaviors has a significant positive impact on employees' work engagement through the mediating role of calling. Family support strengthens the relationship between employees' calling and their work engagement, and also regulates the mediating role of calling. The research results provide countermeasures and suggestions for enterprises to accelerate transformation and improve management efficiency in the era of digital economy.

ESG is the key to green development and long-term value creation of enterprises, and digital transformation provides technological means to enhance enterprise ESG performance and realize high-quality development. Based on the panel data of listed manufacturing companies in the Yangtze River Delta region from 2016 to 2021. This study extracted digital transformation keywords to portray the degree of digital transformation of enterprises through Python text analysis, and empirically examined the impact of digital transformation on the ESG performance of enterprises as well as the mechanism of the high-quality development of enterprises. This study has found that: (1) digital transformation significantly promotes enterprise ESG performance, and the level of high-quality development has a partial mediating effect between the relationship between digital transformation and enterprise ESG performance, and the conclusion still holds after the robustness test and the endogeneity test; (2) further analysis reveals that the marginal effect of digital transformation gradually increases with the enhancement of enterprise ESG performance; (3) in the large-scale enterprises, high-tech enterprises, growth and mature enterprises, the positive contribution of digital transformation to enterprise ESG performance is more significant. The study analyzes the promoting effect of digital transformation on enterprise ESG performance from the perspective of high-quality development level, enriches the research on the influencing factors of corporate ESG performance, and provides theoretical suggestions and practical references for the enhancement of corporate ESG performance through digital transformation.

This paper has investigated the characteristics of the structure of discourse of the requesting expression in workplace based on the perspective of the communicative function.The “basic state” of the communicative function in workplace request expression is identified, according to the discourse politeness theory. It shows that the most commonly used sentence pattern is 「～てくれ」 during the requesting scene from the superior to the subordinate. Comparing with the “opening remarks”of the superior to the subordinate that usually begin with the name of the other party, the scene often starts with the“position title” during the requesting scene of the subordinate to the superior. The requesting scene of the peer relationship is similar with the general requesting expression. It adopts the requesting expression with lower respect because of the equal status, close relationship and other factors.

The great development of education in the new era has given new connotation to the function of higher education, and also puts forward new requirements for party building work in colleges and universities. From the perspectives of talent cultivation, cultural inheritance and in-novation, and scientific research in colleges and universities, this study elaborates on the "Six Musts"，and promoting the in-depth integration of party building and education operations in colleges and universities. At the sametime, it is proposed that the party building work in colle-ges and universities must adapt to the requirements of the times, grasp the position and view-points of "Six Musts", strive to explore the effective methods and paths of party building to lead the integration and development of education operations, and promote the party building work and education operations work in the same direction, resonate with the same frequency, and in-tegrate in depth, so as to promote the scientific development of colleges and universities to pro-vide a strong political and organizational guarantee. To promote the scientific development of col-leges and universities to provide strong political and organizational guarantee.

Women need to play the role of "half the sky" in rural revitalization. Through a field study of the current situation of women's participation in rural revitalization in an ethnic village in Dalian City, the experience of women in rural development are summarized. At the same time, the analysis reveals that women in ethnic villages are facing such practical problems as shrinking employment channels and insufficient ability to cope with risks; the formalization of grass-roots organizations and insufficient efforts to pass on arts and culture; and insufficient motivation to participate in rural revitalization as a result of ageing and low levels of education. In this regard, a comprehensive approach to empowering women is proposed, which mainly includes economic empowerment, institutional empowerment, cultural empowerment and educational empowerment.

The study analyzes the current status of digital trade development in Liaoning Province in recent years, and discusses the problems in its development process such as relatively small cross-border e-commerce scale, relatively weak competitiveness in digital service trade, insufficient digital innovation capacity, and weak competitiveness in digital trade of local enterprises. Based on this, countermeasures and suggestions are proposed for Liaoning Province to continuously promote the high-level development of cross-border e-commerce, improve the competitiveness of digital service trade, enhance digital innovation capabilities, increase the attraction and cultivation of digital trade talents, and enhance the digital level of local enterprises. It is expected that Liaoning Province will promote the rapid and healthy development of digital trade.

Based on the text data of the 2015-2021 government work reports of local governments at the prefecture and municipal levels in China, we empirically tests the impact of local governments’ environmental concerns on audit fees of local listed companies in the heavy pollution industry, and find that the higher the environmental concern of local governments, the lower their audit costs and audit fees, and more significantly in companies with higher quality of environmental information disclosure and better CSR performance. This study enriches the research on the impact of environmental regulation on audit costs from the perspective of local governments’ environmental concerns, and the findings provide some implications for local environmental governance and audit risk response.

"Economic physical examination" is the latest function positioning of national audit in the new era. According to the 14th Five-Year Plan for the Development of National Audit Work, the national audit should fulfill its supervisory function in low-carbon and green development. So, does the "economic physical examination" play a role in the governance of carbon emissions? How much did it work? What is the mechanism of "checking the disease", "treating the disease" and "preventing the disease" in the governance process? Using the data of 30 provinces (autonomous regions and municipalities directly under the Central Government) in China from 2007 to 2019 as samples, this paper empirically tests the impact of the "economic physical examination" function of national audit on carbon emission governance. The results show that the function of "economic physical examination" can enhance the effect of carbon emission control and promote low-carbon development. The stronger the functions of national audit in "disease detection," "disease treatment" and "disease prevention" are, the better the effect of curbing carbon emissions is. The above findings provide empirical evidence for national audits to play a role in the governance of carbon emissions and have important reference value for low-carbon development.

In fashion design, especially in competition, the proper use of Thangka art can create works with unique visual effect and cultural connotation.This article elaborates on how to organically integrate Thangka art with costume effect pictures, sample clothing production, material selection, and accessory matching in the clothing design process. Through continuous exploration,designers can continuously bring forth new ideas on the basis of keeping the original cultural heritage of national costumes,endowing Thangka with a new sense of fashion and modernity,to achieve the display and inheritance of ethnic cultural costumes on the stage of the competition.

Based on the spirit of the 20th National Congress of the Communist Party of China, this paper discusses how to promote curriculum reform in college and universities to satisfy the needs of national development in the new era. Specific measures include improving the student evaluation system, improving teacher incentive mechanism, strengthening the practical teaching link, carrying out innovative ability training projects, expanding the breadth and depth of the curriculum system, realizing the benign interaction between curriculum and talent training, and building a diversified evaluation and incentive mechanism. These measures will help to promote curriculum reform of colleges and universities and cultivate more outstanding talents who meet the requirements of the new era.

Scientific and technological competition is the core of current global competition. This paper traces the Japan-U.S. semiconductor industry friction from the historical timeline, explores the cycle of Japanese semiconductor from catch-up, boom, recession to rebirth. The result shows that the Japan-U.S. semiconductor frictions were competitions in innovation. The U.S. has solved the frictions mainly by exchange rate policy and sanctions, which not only hurt Japan seriously, but also damaged the global division and production network. Nowadays, Japan still keeps a key player in the semiconductor industry chain and assumes an important supplier. As a catch-up country, Japanese case is a mirror for China. In order to enhance Chinese competency in semiconductor industry, it proposes extend the talent pool, create intellectual alliances. The government can promote environment for innovation in enterprises, At the same time, enterprises should respect the international rules and benchmark, grasp the chance of regional cooperation, advance building industrial standards and international rules.

While examining the narrative characteristics and development process of Chinese gangster films as a whole, this paper analyzes the narrative strategy of Hong Kong director Musheng Chen's posthumous work "Raging Fire" under the background of mainland-Hong Kong film co-production, and focuses on its enlightenment to the narrative for Chinese new mainstream gangster films. It is pointed out that narrative strategies of Hong Kong gangster films should be adjusted appropriately in order to keep pace with the times and "communicate Chinese stories well". Hong Kong gangster films can actively integrate into mainstream culture, stimulate the dual advantages of excellent Chinese traditional culture and mature types of films, create new mainstream Chinese gangster films, and present more excellent works.

This paper, by means of network survey, has carried out a one-year satisfaction network tracking of Dalian Red Theme Museum and Red Exhibition, and analyzed the deficiencies of this kind of exhibitions in the construction of content order and aesthetic order, as well as the problems in the content planning, construction process and display design of this kind of red theme exhibitions. It is hoped that from the perspective of data research and in combination with the development trend of the international culture and tourism industry, solutions will be given to clarify the interactive mechanism between the construction of the content order and the aesthetic order of the red exhibition. This will also provide academic references for the content planning and project implementation of subsequent related exhibitions, and help the scientific development and transformation of the city's culture and tourism economic industry.

In order to solve the problem that media multimodal tweets are short and images are not correlated with tweets, a hybrid neural network model is proposed, which first uses an image description generator to describe the image information, and then constructs auxiliary sentences that combine the semantic information of the target aspect words and the images, and then fuses the text and auxiliary sentences into the pre-training model in the form of sentence pairs, and obtains important semantic features through the two-way long short-term memory network and self-attention mechanism for classification. Experiments were conducted on Twitter-15 and Twitter-17, and their F1 values reached 75.16% and 72.26%, respectively. Through ablation experiments and comparative analysis of results, it is shown that the proposed model has achieved good results.

In order to address the issues of low accuracy, robustness, and generalization capabilities in detecting human ornaments in complex indoor scenes, we propose an ornament detection algorithm based on improved YOLOv5s. Firstly, GhostNet is employed as the backbone network to efficiently generate richer feature maps while maintaining accuracy. Secondly, a lightweight CBAM attention mechanism is applied to focus on both channels and spatial aspects, so as to enhance model accuracy. Subsequently, an SPPFCSPC spatial pyramid pooling structure is utilized in the Neck, integrating SPPF and CSP structures during multi-scale feature fusion, performing channel splitting and concatenating, and allowing the model to learn more features to improve its precision. Lastly, the loss function CIoU is introduced to further enhance model performance. Experimental results on the human ornament detection dataset demonstrate that the improved YOLOv5s model achieves an average precision of 82.6%, with a parameter size of 62 M. Compared to the original YOLOv5s, the parameter size is reduced by 18.2%, and the average precision is increased by 8.9%.

To solve problems of key point self-occlusion in 2D human pose estimation network, a feature-enhanced pose estimation network (PEANet) based on mixed attention mechanism is proposed. In order to better obtain feature information in the feature extraction stage, this paper improves the original backbone network, adds channel attention and spatial attention to all of its Bottleneck Block layers, uses feature map attention to enhance features, and promotes association learning between key points by Transformer Encoder. By introducing the attention mechanism, the model can automatically learn the importance of different regions in the human body images, so as to pay more attention to the self-occluded pose key points and improve the performance of pose key point detection. The simulation test on the COCO dataset shows that the average accuracy (AP) of the proposed network is 0.8 % higher than that of the original network, and the average recall rate (AR) is 0.7 % higher than that of the original network.

Most of the defects in the production process of PCB bare board are small targets, and there are still many deficiencies in the actual application of existing object detection algorithms. Based on the YOLOv5 algorithm, an improved YOLOv5 algorithm that is more suitable for PCB bare board defect detection is proposed. The Bottleneck in the YOLOv5 backbone feature extraction network is improved by using dense connection idea, so that each layer can receive the feature information of all previous layers, which alleviates the gradient vanishing problem and strengthens feature transfer. In order to verify the effectiveness of the algorithm, different deep learning algorithms including improved YOLOv5, YOLOv5 and YOLOv7 are compared. Through experimental analysis, it can be seen that the accuracy of the improved algorithm reaches 95.6%. It has a good application prospect in PCB bare board defect detection.

Based on literature and data included in the China Knowledge Network, and taking the research related to morphological composition of traditional villages as a clue, the study focuses on the achievements in the spatial morphology of traditional villages. It also reveals the progress and trend of the theoretical level and technical level for the research related to the morphology of villages in the past ten years by means of bibliometric visualization and analysis of the data through literature searches. It is found that the research on the spatial layout pattern of villages epitomizes the development of village morphology in China. At the theoretical level, it has evolved from a single traditional documentary historical research to a multidisciplinary multifaceted theory-based one; and at the technical level, it has evolved from a single photographic record to a collection of information data on the villages, which has made the research itself more accurate and the study of the villages more profound.

This paper elaborates on the trend and significant development direction of digital applications in higher education management, driven by the continuous progress of technology and rapid advancements in digital technologies. The paper outlines the objectives of digital applications, which include enhancing efficiency, improving teaching quality, enhancing student management, and optimizing resource allocation through the utilization of information technology and digital tools. It emphasizes the importance of analyzing the digitalization of higher education management to ensure that these applications genuinely contribute to the improvement of educational quality and the sustainability of teaching. This paper aims to provide valuable insights for the ongoing development of higher education management.

Curriculum ideological and political education can be integrated into all aspects of classroom teaching. This study explores the integration of curriculum ideological and political elements with professional knowledge of organic chemistry aldehyde and ketone, designing teaching content, teaching methods, and assessment methods to better improve the level of education and teaching. While imparting professional knowledge to students, we also pay more attention to improve their professional literacy and moral cultivation, cultivating more knowledge-based and innovative talents for the new era of China.

The professional master's degree in International Business is established to cultivate advanced innovative international business application talents in the industry. Adopting a collaborative education model between schools and local areas can achieve the talent cultivation goal. This article starts with the discussion that practical teaching is a necessary link in cultivating innovative talents, emphasizes the need for collaborative education between schools and local areas to cultivate high-level international business talents, and proposes collaborative education mechanisms for international business master's students between schools and regions.

Taking the course "Introduction to Xi Jinping's Thought on Socialism with Chinese Characteristics for a New Era"as an example, this paper puts forward overall teaching design and teaching mode innovation of the core courses of ideological and political education . In the teaching process, students are the center, results are the guide, and the overall goal is to improve the teaching quality, connect the subject knowledge system, and cultivate ideological and political professionals. Based on the dominance of teachers' teaching and students' autonomy in learning, OBE teaching concept is introduced in the context of new liberal arts, continuous improvement is made, and the "5+5+5" professional core curriculum teaching mode of "five teaching links integrate five teaching systems and cultivate five professional abilities" is explored, which is constantly improved in teaching practice and promotion application, in order to provide guarantee for the reserve of ideological and political talents.

In order to solve the problem of gas concentration identification in mixed atmosphere, gas sensor arrays and pattern recognition algorithms are often used for detection. A sensor array based on the embedded processor is designed, and a recognition algorithm is used to classify and predict the gas mixture collected by the device. The mixed gas dataset targeting ammonia, acetone and methanol gas is established. The nearest neighbor classification algorithm (KNN), three-layer fully connected back propagation neural network (BPNN), and three-layer convolutional neural network (CNN) are used to identify and analyze ammonia, acetone, and methanol gases in the gas mixture. The test results show that the improved BPNN and CNN have the highest classification recognition rate of 100% for the test dataset, and the lowest mean square error of concentration prediction of mixed gas can reach 3.89 and 2.47. Compared with BPNN and KNN, the CNN with three convolutional layers has a significant improvement in recognition accuracy. Through transfer learning, the algorithm is transplanted into Raspberry PI and tested in practice to realize the application of electronic noses.

Taking Dalian Iceberg Industrial Culture Exhibition Hall as an example, this article analyzes the quality of tourists' experience and points out the improvement strategies by grabbing tourists' comments from Dianping and using MAXQDA software. The study finds that tourists are positive about the overall emotions ,they are satisfied with the cultural and creative products, infrastructure and other taste and visual experience of the scenic spot, but it needs to be improved in terms of tactile experience, auditory experience and visual experience. It points out that there are some problems in industrial heritage tourism, such as the inaccessibility of tourists, low awareness of heritage, and lack of experience with industrial heritage tourism products.Finally, this paper puts forward the corresponding countermeasures and suggestions from the micro and macro perspectives.

This paper describes the development status of BIMSTEC(Bay of Bengal Rim Economic Cooperation Initiative) countries in the Gulf of Bengal region, and proposes to build an expanded gravity model to analyze the influence of trade facilitation level of BIMSTEC countries on China's export trade flows. It is pointed out that among the many factors that affect the export trade flow, the trade facilitation level of the Bay of Bengal OECD countries has the greatest influence on China's export trade flow. From the perspective of hierarchical indicators, the improvement of customs environment, regulatory environment, finance and e-commerce can significantly promote China's export trade flow, while port efficiency cannot significantly promote its export trade volume.

This paper expounds the current employment situation faced by college students, namely structural contradictions still exist, the phenomenon of "slow employment" and "flexible employment" of college graduates is increasingly prominent, the proportion of fresh graduates employed in small and medium-sized cities is increasing, and the increased number of college graduates creates greater pressure of employment competition. On the basis of analyzing the connotation of innovation ability, this paper points out that it is necessary to strengthen the cultivation of college students' innovative practice ability guided by social needs, comprehensively improve college students' thinking ability based on innovation ability education, strengthen the spirit of active learning to change the employment concept of college students and enhance the college students' employ ability with development as the core.

Through literature review and field survey, statistical analysis of plant species, families, life types, zonal distribution and functional group classification of Hulunbuir grassland was conducted, and temporal changes in community characteristics were analysed.The results find thatthere are 117 plant species, 27 families, 81 genera, mainly perennial miscellaneous grasses and grasses,and 21 plant communities, including 10 typical grassland types and 11 meadow grassland types.The flora composition is dominated by the Daurian-Mongolian component. Among the plant functional groups, water ecotypes are mainly arid and medium-arid, dormant types are mainly ground-budding and cryptobudding plants, and living types are mainly perennial herbs, and medicinal plants and forage plants are in the majority. Compared to 30 years ago, the aboveground biomass, numbers of species, height and cover of the Hulunbuir grassland plant community have all decreased to varying degrees.The research results show that Hulunbuir grassland is rich in plant resources, but the grassland has undergone substantial degradation in the last 30 years, and it is recommended that the survey and protection of the plant resources of Hulunbuir grassland should be strengthened.

Ganoderma lucidum is rich in Ganoderma lucidum polysaccharides, triterpenoids, sterols, alkaloids and other active ingredients, which has anti-oxidation, anti-virus, anti-tumor, immune enhancement, anti-aging, hypoglycemic, hypolipidemic, heart disease prevention, liver protection and other health care functions. In recent years, the research and development of Ganoderma lucidum have transcended its conventional usage as a medicine and have increasingly used in food, which is more in line with peoples' requirements for food nutrition and healthcare. In this paper, the research status and prospects of Ganoderma lucidum spore, fruiting body, mycelium and fermentation products in functional food were reviewed, which provided a reference for the application and development of Ganoderma lucidum in functional food.

The report of the 20th National Congress of the Communist Party of China deeply elaborates on the idea of "two combinations", which is of great significance for the teaching reform of ideological and political courses in universities in the new era. Based on the three historical periods of the sinicization of Marxism, this article discusses that "two combinations" are the magic weapon for the success of ideological and political education. Based on this, it further elaborates that "two combinations" are important ideological methods for the reform of ideological and political education in universities in the new era.