Volume 184

This paper delves into the multifaceted impact of rising tuition fees in Chinese universities, a phenomenon that has garnered significant attention in recent years. The escalation in tuition costs has raised concerns about its effects on educational accessibility, student debt, economic disparities, and the labor market. Through a comprehensive analysis of existing literature, empirical data, and specific case studies, this study explores how the increasing financial burden of higher education in China is reshaping opportunities and challenges for students and society at large. The results show how complicated the relationship is between tuition fees and other socioeconomic factors. The article suggests that even though higher education is still a key way to move up in society, the rising costs may make it harder for some people to get in. In the last part of the paper, it talks about some policy changes and institutional reforms that might help lessen the bad effects of rising tuition fees and make it easier for everyone to go to college in China. The study focuses on what these changes might mean for international students and how they might affect China's place in the world of higher education.

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This research further delves into how EY's AI - based audit model impacts the overall audit market landscape. By analyzing market share changes and competitive dynamics, it becomes evident that EY's innovative approach has spurred other firms to accelerate their digital transformation efforts. This has led to a more competitive yet dynamic audit market, ultimately benefiting clients through improved services and more accurate risk assessments.Moreover, the study explores the long - term implications of AI in auditing. As AI technology continues to evolve, there is a possibility of new audit services emerging. For example, predictive auditing, where AI can forecast future financial risks and business trends based on historical data, could become a standard offering. However, this also raises questions about the future role of auditors. While AI can handle a significant portion of data - processing tasks, the need for human judgment in complex audit situations remains crucial.In conclusion, this research not only provides a detailed analysis of EY's AI - based audit practices but also offers a forward - looking perspective on the future of the audit industry. It serves as a call to action for audit firms to embrace AI technology while being mindful of the associated challenges, in order to stay competitive.

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With the rapid development of technology, artificial intelligence has been widely used in many fields, and the auditing industry has gradually introduced artificial intelligence technology to improve efficiency and accuracy. This essay explores the application of AI auditing in accounting firms, with a particular focus on PwC as an example of an in-depth analysis. The results of the study show that AI auditing can significantly improve audit efficiency and decision-making quality, and reduce labor costs and audit fees. At the same time, the introduction of AI auditing has also prompted the transformation of the audit talent structure, requiring auditors to master more technical tools and establish “technology + business” composite capabilities. However, AI audits still face several potential problems, such as a lack of regulations, misuse of the technology, and personnel adaptation issues. Therefore, PwC should actively upgrade its technology and develop auditors' operational and financial competence in smart audit software to minimize potential risks.

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In the context of digital transformation in enterprises, how financial social media affects investors' perceptions is a core issue. This study quantitatively examines investors' emotions on social media platforms from the perspective of financial social media. The study explores whether investors are influenced by financial social media in their investment decisions through the use of interview methods, and quantifies the influencing factors of investment decisions to explore the degree of influence of financial social media on investors. According to research findings, digital transformation of companies can greatly improve investor sentiment by increasing performance expectations and media communication. According to this study, financial social media has become an important window for investors to understand. In order to achieve a positive interaction between digital transformation and investor sentiment, it is necessary to rely on the quality of digital communication and ensure transparency of information. In the background of the change in the digitization of the firm, it is a core problem how financial social media affects investors' feelings. Based on the viewpoint of financial social media, this study quantitatively examines investors' emotions on social media platforms. According to research, the conversion of digitization of the company can greatly improve the investor's emotion by raising performance expectation and media broadcasting. According to the study, financial social media has become an important window for investors to know.

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With the rapid rise of live-streaming e-commerce in China, platforms such as TikTok have become an important channel for the beauty and skincare industry. This paper explores how to apply interactive strategies in live streaming to influence consumer behavior and enhance trust. This can enhance the intention to purchase cosmetics and skincare products. Through literature analysis and typical brand cases such as L'Oreal, La Roche-Posay, Florasis and Perfect Diary, this study examines how three core strategies - real-time anchor interaction, scenario-based marketing and trust-based - can help to increase consumer engagement and purchase rates. The findings show that interactive mechanisms such as live real-time Q&A, product demonstrations and emotional engagement help reduce perceived uncertainty and strengthen trust between consumers and brands. Meanwhile, the social impact of timely audience feedback and comment streaming (Danmark) strengthened the herd effect and encouraged consumers to make impulse purchases. Demonstrations based on real-life scenarios provide consumers with a better understanding of how the product is used and how it works, which further strengthens trust. However, difficult challenges to live streaming remain. These include over-reliance on a single anchor (KOL), misleading herd effects, varying levels of anchor professionalism, and weak after-sales service systems. The paper also provides practical recommendations for optimizing live streaming strategies, enhancing anchor training and strengthening service systems. The study provides valuable insights for brands seeking sustainable growth in a competitive digital marketplace.

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Loss aversion, as a core concept in behavioral finance, posits that individuals prefer to avoid losses rather than acquiring equivalent gains. This psychological bias has become a strategic asset for companies. This article examines the operational models of Apple Care and Tesla's extended warranty services to reveal how enterprises capitalize on cognitive biases. Through "active frame construction," companies amplify loss aversion, while "pseudo-passive transparency" leverages technology for algorithmic control. Research findings reveal that the essential difference between the two lies in the explicitness or implicitness of the exploitation form. Apple directly monetizes users' fears through an explicit framing effect, while Tesla creates a new form of 'data exploitation' through algorithmic black boxes under the guise of data transparency. The research suggests that a regulatory framework that links "transparency" and "accountability" should be established to prevent companies from transforming loss aversion from a profit tool into a engine for social welfare.

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Aligning with national macroeconomic policies (SIC2024), this research analyzes platform logic and user interface design (with a focus on Dianping), consumer choice patterns, and catering industry strategies (in a case study of Lamdre, a fancy vegetarian restaurant in Beijing). This article aims to delve into the specific manifestations of various elements in the current Dianping app, analyzing the multiple impacts they have on different entities mentioned earlier (such as businesses and users), as well as the interaction logic among these elements. By comprehensively employing descriptive analysis, theoretical analysis, case studies, and scientific rigor, this research intends to provide a standardized, reasonable, and insightful reference model for platforms like Dianping that continue to scale new heights in the era of internet new media, as well as for consumers pursuing new trends and innovative columns. It is hoped that this study will deepen the understanding of the experience and consumption behavior of China's catering industry and its consumers on Dianping, and impart greater significance to it.

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This paper uses marketing strategies to analyze Universal Studios Beijing under a cross-cultural background. After the pandemic, in the case of economic depression, people are trying to seek comfort and relaxation of emotion, so some entertainment industries such as Disney and Universal Studios are expanding globally. After analyzing the market of foreign enterprise amusement parks in China, this paper selects Universal Studios Beijing as its representative. This paper will find out the advantages and disadvantages of Universal Studios Beijing from its basic background, some cases and comparisons with other amusement parks, using the cases analysis and comparing to the local amusement parks in China such as Fronte and Chimelong and some foreign enterprises amusement park like Shanghai Disneyland to find out what areas does Universal Studios Beijing still need to improve. This paper concludes that Universal Studios Beijing needs to build up a major core to strengthen the contact between different IPs, establish more parks with Chinese elements and cooperate with more local entertainment industries in China.

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In the context of rapid economic development, profound transformation of social structure and accelerated technological evolution, environmental governance issues are increasingly presented with cross-domain, multi-subject and dynamic complex characteristics. These challenges often involve strategic conflicts among governments, enterprises, and the public, making cooperation more uncertain and difficult to sustain. Traditional two-player game models are insufficient for capturing the evolving dynamics of such systems. In recent years, multi-player evolutionary game theory (EGT) has provided new perspectives for analyzing various environmental governance. This review explores the application of multi-player EGT in three major governance contexts: natural, social, and cyber environments, highlighting its effectiveness in modeling adaptive behaviors, feedback mechanisms, and policy outcomes under uncertainty, drawing on both theoretical frameworks and simulation-based studies. EGT offers a systematic analytical tool for understanding multi-agent interactions and optimizing governance mechanisms. Moreover, it provides theoretical guidance for public policy design and supports the stable development of collaborative governance. The review also discusses EGT’s strong potential to make further contributions in more and more complex interdisciplinary fields in the future.

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The stable development of the real estate industry lays a crucial foundation in the national economic system, but it is often accompanied by various challenges. The real estate industry is characterized by huge and concentrated capital, as well as extreme sensitivity to market and policy changes. As a result, there is an urgent need for appropriate financing methods, and the ABS model of supply chain finance has emerged. Therefore, it is essential to analyze the risks associated with the ABS model of supply chain finance. This paper selects "Evergrande Real Estate Supply Chain ABS" as the research object and conducts a comprehensive and in-depth analysis of the ABS model of supply chain finance in real estate enterprises. By using the methods of literature analysis and case study, and combining the research of domestic and foreign scholars, the key details of the case are analyzed in detail. The current development status of the ABS model of supply chain finance is comprehensively summarized, and the theoretical basis involved is clearly expounded. Through systematic sorting and summarizing relevant theoretical research, and based on the study of the specific case of "Evergrande Real Estate Supply Chain ABS", corresponding risk identification and assessment are carried out, and each risk point is analyzed to find corresponding countermeasures.

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