Global Integration Research Articles

Analysis of Teaching Practice of Tax Accounting in Colleges and Universities Under the New Tax Reform

With the advancement of global economic integration and the continuous reform of tax system, tax accounting as an important branch of accounting field, its status and role are increasingly prominent. In recent years, the tax reform in our country has intensified, and the tax laws and regulations have been continuously improved, which puts forward new requirements for the training of tax accounting talents. With the continuous reform and improvement of China s tax system, tax accounting, as an important course of accounting major in colleges and universities, needs to keep pace with The Times in its teaching content and practice. Through the in-depth analysis of the teaching practice of tax accounting in colleges and universities under the new policy of tax reform, this paper aims to provide useful enlightenment and suggestions for the teaching of tax accounting in colleges and universities.

Analysing the Necessity and Feasibility of English Teaching Reform in Colleges and Universities in the Context of Internationalisation

Under the background of global integration, in order to help college students better understand the world dynamics, grasp the pulse of the times, and communicate and dialogue with the world effectively, it is a general trend to carry out international education reform in college teaching. And English, as a language subject, is also the leader and promoter of international education reform. This paper discusses the necessity and feasibility of reforming English teaching in colleges and universities, aiming to promote the deepening reform of internationalisation of education, curriculum and teaching staff in colleges and universities.

Enhanced functional brain network integration in mild cognitive impairment during cognitive task performance: A compensatory mechanism or a result of neural disinhibition?

Although previous studies have observed increased global network integration during tasks in persons with mild cognitive impairment (MCI), the association between this integration and actual task performance has remained unexplored. Understanding this link is crucial for uncovering the underlying mechanism behind these changes in network integration and their potential role in MCI. Here, to find such a link, we investigated brain network integration derived from electroencephalography recordings during a visual motion discrimination task in older adults with MCI and those with normal cognition. We focused on a critical period just before stimulus presentation, which is known to be important for task performance. Our results revealed that during this period, MCI patients exhibited increased network integration compared to controls. Interestingly, increased integration was associated with worse task performance in the MCI group, suggesting it was not beneficial. No such association was found in the control group. Notably, this difference existed despite similar overall task performance between the groups. This suboptimal integration pattern during the cognitive task might reflect network de-differentiation due to disinhibition in MCI patients. Collectively, our study highlights the potential of analysing network integration during tasks to identify cognitive impairment and suggest a distinct role for network integration in MCI patients compared with healthy controls.

Research on the Impact of International Cooperation of Ports in Hainan Free Trade Port on Regional Economic Development

In the context of global economic integration, international cooperation of ports has become an important driver of regional economic development. This paper studies the current status of international cooperation of ports in the Hainan Free Trade Port, analyzes its mechanisms and benefits for regional economic development, and reveals the critical role of such cooperation in enhancing competitiveness, promoting trade and investment, and driving industrial agglomeration. Based on this, strategies to promote international cooperation of ports in the Hainan Free Trade Port are proposed, aiming to provide theoretical basis and practical guidance for the high-quality development of the regional economy.

Perceptions of Teachers on Bilingual Education in Business Education

In the process of global integration, international cross-cultural business interactions are becoming closer, and the importance of English as an international lingua franca continues to grow. Business programmes aimed at developing both business and foreign language skills are faced with the challenge of adopting bilingualism teaching. The study adopts qualitative and quantitative research methods, mainly using literature method (referring to relevant domestic and foreign literature materials and related information retrieval), and questionnaire survey method to conduct questionnaire surveys with students and teachers in Jiangsu University of Technology. The paper intends to probe specific aspects of bilingual teaching and to give suggestions for effective ways to carry out bilingual teaching for Business Majors. This study finds that at present, in the process of bilingual teaching of business courses, there are problems or challenges such as students’ difficulties in studying in bilingual environment, insufficient studying teaching in bilingual resources and materials, cross-cultural adaptation problems, etc. In order to address these problems, programmes such as enhancing teacher preparedness, developing curriculums, developing teaching resources, providing student support services, and reviewing evaluation and assessment are proposed.

Does global integration foster environmental mobilization? The effect of global norms on environmental movement participation

ABSTRACT How does global integration affect environmental activism? I develop a theoretical argument which highlights that global integration’s effect is conditional on political ideology. Countries’ integration in the world society leads to diffusion of environmental attitudes. However, people’s political ideology restrains this positive effect. The assumed incompatibility between economic prosperity and environmental reform exerts a strong influence on attitudes of right-leaning individuals, who end up acting less for promoting environmental protection. I test this argument using multilevel model techniques on data from 35 European countries from 1980 to 2020. The results support my argument and show that global integration has an effect only on left-leaning individuals. In light of these results, the paper offers insights on the expansion of the environmental divide – ‘action gap’ – among individuals with different ideologies. The study also highlights how concerns about environmental consequences are still linked to an ideological commitment to laissez-faire economics.

Research on the Differences of Business Culture Among Southeast Asian, South Asian and Chinese Enterprises

With the continuous development of global economic integration, the business connection between Southeast Asia, South Asia and China is increasingly close. However, there are some differences in the business culture of these regions, which are crucial for the successful conduct of business activities. The purpose of this paper is to study the differences between the business cultures of Southeast Asian, South Asian and Chinese enterprises, explore the impact of these differences on business cooperation, and put forward some suggestions for cross-cultural management.

A Study on the Risks of Real Estate Investment

This paper examines the risks associated with real estate investment, leveraging Modern Portfolio Theory (MPT) introduced by Harry Markowitz and later applied to real estate by Nigel Dubben and Sarah Sayce. MPT emphasizes balancing expected returns and risk through diversification, crucial in real estate due to its low correlation with other assets and its inflation-hedging properties. Despite global economic integration increasing systemic risks, real estate remains a key asset class for risk management. The literature review highlights traditional strategies focusing on diversifying by property type and geographic location. Studies show mixed results: some suggest property type diversification yields higher returns, while others find geographic diversification more effective for risk mitigation. Chinese market studies reveal that real estate investments can provide predictable returns and act as a hedge during economic downturns. Research on Beijing and Shanghai supports the effectiveness of geographic diversification within China. Applying MPT to real estate, the paper demonstrates through case studies how investment combinations can balance risk and returns. It discusses the Efficient Frontier, CAPM, and Arbitrage Pricing Theory to illustrate the relationship between risk and return in real estate portfolios. The analysis concludes that diversification strategies, though complex, are essential for optimizing performance and mitigating risks in real estate investments.

Research on Optimization Measures for Cross cultural Communication in Multinational

With the rapid advancement of global economic integration, many domestic enterprises are actively carrying out international operations from a global perspective to explore sustainable development paths. In this context, achieving efficient cross-cultural communication is particularly crucial for enterprises. Considering the complexity of different language environments, explore in depth the differentiated communication strategies that should be adopted in different language environments. Further analyze the various problems, challenges, and influencing factors encountered by enterprises in cross-border communication, and propose corresponding solutions and response modes for these problems and challenges. These discussions aim to help companies better adapt to the globalized business environment and achieve effective cross-cultural communication and exchange.

Discussion on the Reform of Accounting Teaching in Colleges and Universities Based on Innovative Practical Training

Under the background of global economic integration and scientific and technological progress, the accounting industry is undergoing profound changes. The social demand for accounting talents is no longer limited to the traditional function of bookkeeping and account submission, but pays more attention to its analysis, decision-making and innovation ability. Therefore, accounting teaching in colleges and universities is facing great pressure and challenge, and corresponding reform is needed to adapt to this change. Based on this, this paper discusses and analyzes how to reform accounting teaching in colleges and universities on the basis of innovative practical training.

SPARK regulates AGC kinases central to the Toxoplasma gondii asexual cycle.

Apicomplexan parasites balance proliferation, persistence, and spread in their metazoan hosts. AGC kinases, such as PKG, PKA, and the PDK1 ortholog SPARK, integrate environmental signals to toggle parasites between replicative and motile life stages. Recent studies have cataloged pathways downstream of apicomplexan PKG and PKA; however, less is known about the global integration of AGC kinase signaling cascades. Here, conditional genetics coupled to unbiased proteomics demonstrates that SPARK complexes with an elongin-like protein to regulate the stability of PKA and PKG in the model apicomplexan Toxoplasma gondii. Defects attributed to SPARK depletion develop after PKG and PKA are down-regulated. Parasites lacking SPARK differentiate into the chronic form of infection, which may arise from reduced activity of a coccidian-specific PKA ortholog. This work delineates the signaling topology of AGC kinases that together control transitions within the asexual cycle of this important family of parasites.

The middle technology trap: China in a comparative perspective

This article examines the concept of the "middle technology trap" as a critical challenge for China in transitioning from a middle-income to a high-income economy. It argues that overcoming this trap is essential for China to achieve high-quality economic development and sustain its growth momentum. The study compares China's technological landscape with that of both developed economies and those stuck in the middle-income trap, identifying the necessity of transitioning from applied to original technology for economic leapfrogging. Through comprehensive analysis, it is highlighted that China's current technological capabilities, although leading in certain areas, predominantly remain at an intermediate level, characterized by a significant reliance on foreign core technologies and a lack of original technological innovation. The paper further explores historical contexts, policy implications, and strategic reforms required to navigate this trap, emphasizing the importance of an open policy, the cultivation of a robust innovation ecosystem, and the strategic role of government in facilitating technological progress and industrial upgrading. It draws on the experiences of developed economies and successful latecomers, advocating for a "new whole nation system" that embraces openness and global integration, rather than isolation. By analyzing the complex interplay between technology diffusion, talent migration, industrial policies, and the global geopolitical landscape, this study provides insights into the systemic reforms and strategic initiatives China must undertake. It stresses the need for a balanced approach between leveraging external technologies and fostering domestic innovation capabilities to escape the middle technology trap and secure a position as a global technology leader. The findings contribute to the broader discourse on technology-led development strategies and offer policy recommendations for economies facing similar technological and developmental challenges.

Land Cover and Land Use Ontology—Evolution of International Standards, Challenges, and Opportunities

Knowledge of land is of central importance to manage the impact of mankind upon the environment. The understanding and treatment of land vary greatly across different regions and communities, making the description of land highly specific to each locality. To address the larger global issues, such as world food production or climate change mitigation, one needs to have a common standardized understanding of the biosphere cover and use of land. Different governments and institutions established national systems to describe thematic content of land within their jurisdictions. These systems are all valid and tuned to address various national needs. However, their integration at regional or global levels is lacking. Integrating data from widely divergent sources to create world datasets not only requires standards, but also an approach to integrate national and regional land cover classification systems. The ISO 19144 series, developed through the collaboration between the Food and Agriculture Organization of the United Nations (FAO) and the International Organization for Standardization (ISO), offers a meta-language for the integration of disparate land classification systems, enhancing interoperability, data sharing, and national to global data integration and comparison. This paper provides an overview of classification system concepts, different stages for the development of standards in ISO and the status of different standards in the ISO 19144 series. It also explores the critical role of the ISO 19144 series in standardizing land cover and land use classification systems. Drawing on practical case studies, the paper underscores the series’ potential to support global sustainable development goals and lays out a path for its future development and application. Using these standards, we gain not only a tool for harmonizing land classification, but also a critical level for advancing sustainable development and environmental stewardship worldwide.

Bridging the gulf: How migration fosters tolerance, cosmopolitanism, and support for globalization

AbstractImmigration has been shown to drive ethnocentrism and anti‐globalization attitudes in native‐born populations. Yet understanding how global integration shapes intercultural relations also necessitates clear evidence on how migration affects the attitudes of migrants. We argue that migration can foster tolerance, cosmopolitan identities, and support for international cooperation among migrants who experience sustained contact with other cultural groups. We evaluate this theory with the first randomized controlled trial resulting in overseas migration, which connected individuals in India with job opportunities in the Persian Gulf region's hospitality sector. Two years after the program began, individuals in the treatment group were significantly more accepting of ethnic, cultural, and national out‐groups. Migration also bolstered support for international cooperation and cultivated cosmopolitan identities. Qualitative and quantitative evidence links these changes to intercultural contact overseas. By focusing on migrants rather than native‐born individuals, our study illustrates how cross‐border mobility can facilitate rather than undermine global integration.

Adaptive Evolutionary Computing Ensemble Learning Model for Sentiment Analysis

Standard machine learning and deep learning architectures have been widely used in the field of sentiment analysis, but their performance is unsatisfactory if the input texts are short (e.g., social media posts). Specifically, the accuracy of standard machine learning methods crucially depends on the richness and completeness of the features used to represent the texts, and in the case of short messages, it is often difficult to obtain high-quality features. Conversely, methods based on deep learning can achieve better expressiveness, but these methods are computationally demanding and often suffer from over-fitting. This paper proposes a new adaptive evolutionary computational integrated learning model (AdaECELM) to overcome the problems encountered by traditional machine learning and deep learning models in sentiment analysis for short texts. AdaECELM consists of three phases: feature selection, sub classifier training, and global integration learning. First, a grid search is used for feature extraction and selection of term frequency-inverse document frequency (TF-IDF). Second, cuckoo search (CS) is introduced to optimize the combined hyperparameters in the sub-classifier support vector machine (SVM). Finally, the training set is divided into different feature subsets for sub-classifier training, and then the trained sub-classifiers are integrated and learned using the AdaBoost integrated soft voting method. Extensive experiments were conducted on six real polar sentiment analysis data sets. The results show that the AdaECELM model outperforms the traditional ML comparison methods according to evaluation metrics such as accuracy, precision, recall, and F1-score in all cases, and we report an improvement in accuracy exceeding 4.5%, the second-best competitor.

High segregation and diminished global integration in large-scale brain functional networks enhances the perceptual binding of cross-modal stimuli.

Speech perception requires the binding of spatiotemporally disjoint auditory-visual cues. The corresponding brain network-level information processing can be characterized by two complementary mechanisms: functional segregation which refers to the localization of processing in either isolated or distributed modules across the brain, and integration which pertains to cooperation among relevant functional modules. Here, we demonstrate using functional magnetic resonance imaging recordings that subjective perceptual experience of multisensory speech stimuli, real and illusory, are represented in differential states of segregation-integration. We controlled the inter-subject variability of illusory/cross-modal perception parametrically, by introducing temporal lags in the incongruent auditory-visual articulations of speech sounds within the McGurk paradigm. The states of segregation-integration balance were captured using two alternative computational approaches. First, the module responsible for cross-modal binding of sensory signals defined as the perceptual binding network (PBN) was identified using standardized parametric statistical approaches and their temporal correlations with all other brain areas were computed. With increasing illusory perception, the majority of the nodes of PBN showed decreased cooperation with the rest of the brain, reflecting states of high segregation but reduced global integration. Second, using graph theoretic measures, the altered patterns of segregation-integration were cross-validated.

Association between metabolic syndrome and white matter integrity in young and mid-age post-9/11 adult Veterans.

Metabolic syndrome has been associated with reduced brain white matter integrity in older individuals. However, less is known about how metabolic syndrome might impact white matter integrity in younger populations. This study examined metabolic syndrome-related global and regional white matter integrity differences in a sample of 537 post-9/11 Veterans. Metabolic syndrome was defined as ≥3 factors of: increased waist circumference, hypertriglyceridemia, low high-density lipoprotein cholesterol, hypertension, and high fasting glucose. T1 and diffusion weighted 3T MRI scans were processed using the FreeSurfer image analysis suite and FSL Diffusion Toolbox. Atlas-based regions of interest were determined from a combination of the Johns Hopkins University atlas and a Tract-Based Spatial Statistics-based FreeSurfer WMPARC white matter skeleton atlas. Analyses revealed individuals with metabolic syndrome (n = 132) had significantly lower global fractional anisotropy than those without metabolic syndrome (n = 405), and lower high-density lipoprotein cholesterol levels was the only metabolic syndrome factor significantly related to lower global fractional anisotropy levels. Lobe-specific analyses revealed individuals with metabolic syndrome had decreased fractional anisotropy in frontal white matter regions compared with those without metabolic syndrome. These findings indicate metabolic syndrome is prevalent in this sample of younger Veterans and is related to reduced frontal white matter integrity. Early intervention for metabolic syndrome may help alleviate adverse metabolic syndrome-related brain and cognitive effects with age.

Long-term myocardial performance of the systemic right ventricle during exercise in patients with transposition of the great arteries and atrial switch operation

ObjectiveThe echocardiographic assessment of the systemic right ventricle (sRV) performance during stress testing is limited and evaluation is not routinely performed. The aim of the study is to investigate sRV myocardial performance at rest and with exercise in patients with complete transposition of the great arteries (dTGA) who have undergone atrial switch operation. MethodsIn a single-center cross-sectional study, 41 patients with dTGA following the atrial switch operation and gender-matched 20 healthy volunteers underwent exercise echocardiography on a bicycle ergometer in the semi-supine position to assess sRV systolic function indices: tricuspid annular plane systolic excursion (TAPSE), right ventricular area change (FAC), global longitudinal strain (GLS) and systemic velocity time integral (VTI). ResultsPatients with sRV were characterized by lower systolic function assessed by TAPSE, s’, FAC, GLS both at baseline and at peak exercise, compared with the control group. sRV GLS decreased during exercise in patients with sRV (−6 + 2.84) compared to increased in patients with systemic left ventricle (0.47 + 2.74), p < 0.001. There was no increase in VTI during exercise in patients with sRV, compared to controls (Δ VTI −0.01 ± 2.96 cm vs. Δ VTI 4.50 ± 3.13 cm, p < 0.001). There was a trend towards higher chronotropic incompetence in patients with sRV vs. control (61% vs. 45%, p = 0.28). ConclusionOur results confirmed that patients with dTGA have reduced ability to increase myocardial contractility and stroke volume during exercise. Chronotropic incompetence was prevalent in dTGA patients.

Multi-Scale Higher-Order Dependencies (MSHOD): Higher-Order Interactions Mining and Key Nodes Identification for Global Liner Shipping Network

Liner shipping accounts for over 80% of the global transportation volume, making substantial contributions to world trade and economic development. To advance global economic integration further, it is essential to link the flows of global liner shipping routes with the complex system of international trade, thereby supporting liner shipping as an effective framework for analyzing international trade and geopolitical trends. Traditional methods based on first-order global liner shipping networks, operating at a single scale, lack sufficient descriptive power for multi-variable sequential interactions and data representation accuracy among nodes. This paper proposes an effective methodology termed “Multi-Scale Higher-Order Dependencies (MSHOD)” that adeptly reveals the complexity of higher-order interactions among multi-scale nodes within the global liner shipping network. The key step of this method is to construct high-order dependency networks through multi-scale attributes. Based on the critical role of high-order interactions, a method for key node identification has been proposed. Experiments demonstrate that, compared to other methods, MSHOD can more effectively identify multi-scale nodes with regional dependencies. These nodes and their generated higher-order interactions could have transformative impacts on the network’s flow and stability. Therefore, by integrating multi-scale analysis methods to mine high-order interactions and identify key nodes with regional dependencies, this approach provides robust insights for assessing policy implementation effects, preventing unforeseen incidents, and revealing regional dual-circulation economic models, thereby contributing to strategies for global, stable development.

Financial openness of countries in the context of globalization

The article examines the trends and aspects of financial openness in countries amid their integration into the international financial space. The analysis shows that the drive towards global integration leads to an increase in economic ties and the intensification of interactions between states, which in turn positively impacts investment opportunities and business conditions. However, the growth of financial openness is accompanied by heightened risks, such as financial crimes, money laundering, and the influence of external economic factors on national markets. The relationship between financial policy, financial openness, and economic stability is explored, along with the role of regulatory measures in ensuring a balance between open financial markets and the protection of national interests. The study includes an analysis of the Chinn-Ito Financial Openness Index as a tool for assessing the level of financial openness in countries. The results indicate that countries with high values of this index typically exhibit significant financial integration, although economic and political factors can lead to variations in the indicators. The importance of harmonizing national legislation with international standards and adapting financial policy to achieve sustainable economic growth and ensure financial stability is highlighted.