Understanding contemporary retail behaviour is crucial for urban planning and commercial strategy, especially amid evolving consumer habits and post-pandemic challenges. This study investigated how retail behaviours in a medium-sized UK town align with the predictions of Central Place Theory. Using Rugby as a case study, two contrasting retail formats were compared: Elliott’s Field, an out-of-town retail park, and Rugby Central, a town-centre shopping mall. Primary data were collected through footfall counts and structured questionnaires, complemented by GIS-based mapping of service distributions and spheres of influence. The results showed that Elliott’s Field has higher footfall and a greater share of high-order services, while Rugby Central offers a broader range of middle- and low-order shops but suffers from higher vacancies. Spatial analysis indicated that Rugby Central retains a wider sphere of influence, though anomalies distort this pattern. Spearman’s Rank correlation revealed no significant relationship between distance travelled and frequency of visits at Elliott’s Field, but a weak yet statistically significant negative correlation at Rugby Central. These findings highlighted both the utility and limitations of Central Place Theory in explaining contemporary retail behaviour. The research contributed empirical evidence from a medium-sized town context, offering insights for urban planning and retail resilience in the post-pandemic era.

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Taking JD.com and Alibaba (Cainiao Network) as the research subjects, this study explores the supply chain resilience strategies of e-commerce platforms under extreme weather conditions. Combining the case study method and comparative analysis method, the research focuses on the impact of extreme weather on the two entities’ supply chains, and analyzes the supply chain disruption situations and corresponding response measures of the two enterprises based on data from recent years. JD.com relies on its asset-heavy self-operated logistics and achieves rapid recovery through redundant warehousing and emergency dispatching; Alibaba adopts an asset-light platform model and coordinates responses by integrating social resources. Meanwhile, based on data integration, the study compares the differences between the two in dimensions such as cost, efficiency, and loss, and summarizes the dual-track resilience mechanism of "asset-heavy with strong control" and "asset-light with broad collaboration", providing references for enterprises, governments, and academic research.

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The Discounted Cash Flow (DCF) is a method used to evaluate the value of investment projects or assets. It is based on the principle of the time value of money, converting the expected cash flows to be received at different future times into the present value using a certain discount rate, to reflect the current value of these cash flows. Sorting date to find out the principle, Strengths and Weaknesses and the achievement of the DCF’s applications in valuation analysis. Take Apple Inc. as an example,summarize the process of conception, application method and processes of DCE with literature review. DCF can be used to analyze the preference of Valuation Analysis with various simulation. It can estimate the effectiveness of a range of policy interventions with DCF. Monetary valuations or prices for each characteristic or policy interventions also can be calculated. It is suggested that the DCF can be used in valuation analysis. Sorting date to find out the principle, Strengths and Weaknesses and the achievement of the DCF’s applications.

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Traditional accounting practices has long served as the backbone of corporate reporting, providing standardized information to support decision-making by stakeholders. While highly structured and auditable, traditional accounting has limitations in addressing non-financial challenges. Therefore, as a complementary framework integrating environmental, social, and governance factors to measure long-term sustainability, ESG accounting has emerged as a result of the shift driven by stakeholder’s growing demand for transparency and accountability in corporate sustainability and social responsibility. Drawing on accounting theory and current practices, this article outlines how companies are beginning to integrate ESG into mainstream reporting system. This shift represents a fundamental redefinition of the purpose of accounting in the 21st century, shifting the focus from reporting financial performance to demonstrating value creation within a social and environmental context.

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