Integration Path Research Articles

GLOBAL EXPERIENCE IN CRYPTOCURRENCY TAXATION

Abstract. The article is devoted to the analysis of global experience in the taxation of cryptocurrencies and the development of effective tax administration mechanisms. The object of the research is the taxation mechanism of the countries of the world that have legalized cryptocurrency. The purpose of the work is to study and analyze the global experience of cryptocurrency taxation and the possibility of introducing effective tax administration mechanisms in Ukraine. The research method is a theoretical and analytical substantiation of the functioning of the cryptocurrency market in certain countries and their taxation mechanisms. The need to develop efficient and effective tax administration mechanisms and ensure the stability of tax legislation is an objective prerequisite for ensuring the transparency and fairness of taxation of cryptocurrencies. The scientific article examines the peculiarities of the global experience of taxation of cryptocurrencies, which play a significant role in the processes of international movement of capital, forming relevant financial flows, and contributing to the capitalization of resources. The issues of taxation of cryptocurrencies are relevant on the path of the country's integration into the world community, insufficiently considered in modern conditions and requiring in-depth research and improvement. In the course of the study, the experience of cryptocurrency taxation in certain countries was summarized and the opportunities opened up due to the introduction of various cryptocurrency taxation tools were highlighted. The issue of developing effective tax administration mechanisms in order to ensure the effectiveness of cryptocurrency taxation and the growth of budget revenues remains unresolved and relevant today. Conclusions – the development of effective tax administration mechanisms is an important task to ensure the transparency and fairness of cryptocurrency taxation. This may include the development of clear taxation rules, the creation of monitoring and reporting systems to track cryptocurrency transactions, as well as cooperation with international partners to address transitional aspects and harmonize tax policies. Keywords: cryptocurrency, taxation, financial market, cryptocurrency market, income tax, capital gains tax, mechanisms of tax administration.

Development Path of Tea Culture and Aesthetic Education Integration in Higher Vocational Colleges and Universities Based on Collaborative Filtering Algorithm

Abstract Tea culture is an excellent traditional culture in China, and its integration into higher vocational aesthetic education can promote the overall development of students. This paper takes the higher vocational colleges and universities in H city as an example, constructs the correlation index of the integration and development of tea culture and aesthetic education, and explores the key factors of the integration and development of tea culture and aesthetic education by combining the gray correlation method. At the same time, the students’ portraits are constructed, the constructed user portraits are clustered using the K-mean algorithm, combined with the improved collaborative filtering algorithm, and the resources related to tea culture and aesthetic education in higher vocational colleges and universities are accurately recommended. The improved model is also applied to the city to analyze the resource recommendation effect of tea culture and aesthetic education and explore the development path of integration of tea culture and aesthetic education in higher vocational colleges. The results show that the gray correlation between the integration of tea culture and aesthetic education in higher vocational colleges and universities, and the educational foundation, educational level, student ability, and educational needs are within (0.642, 0.808). The similarity between the users recommending aesthetic education resources is above 0.7, the similarity between the users recommending tea culture and aesthetic education resources and the users recommending tea culture resources is above 0.8, and the content recommended by each user achieves the desired effect (100%). The effective promotion of tea culture and aesthetic education in higher vocational colleges and universities is achieved through the accurate recommendation of relevant resources for students’ needs.

Exploring the Integration and Innovation Path of Chinese Traditional Music Culture in Popular Percussion Education in Colleges and Universities

Abstract This study explores the integration of Chinese traditional music culture with contemporary percussion education in higher education institutions. It delves into three primary areas: the rhythmic language inherent in Chinese national instrumental music, the acoustic properties of combined percussive instruments, and the distinctive features of percussion music compositions. In response to the evolving trends in popular percussion education at universities, we have designed a curriculum framework titled “Chinese Percussion,” which leverages the abundant percussive resources available. This framework includes a detailed examination of audio signal processing and the extraction of percussion rhythms. Furthermore, we address the significant challenges in teaching percussion at the collegiate level and propose using the music spectrum to direct instructional rhythms. Employing the creative environment of the music classroom as a methodological tool, this study assesses the atmosphere of creativity in college percussion classes before and after incorporating traditional Chinese music elements. With the exception of the sixth dimension (classroom conflict atmosphere), which did not show statistical significance, all other positive dimensions—challenge/involvement, freedom, trust/openness, reflective thinking time, joy, support for creativity, discussion, and adventurous spirit—demonstrated significant improvements. Specifically, the seventh and eighth dimensions showed increases of 0.4121 and 0.6459 points, respectively, in post-test scores. Incorporating Chinese musical elements into percussion teaching not only enhances the uniqueness of the educational experience but also stimulates interest and engagement, thereby fostering the advancement of music education.

Exploration of Talent Cultivation Mode for Industry-Teaching Integration in Higher Vocational Education Based on Multi-scale Feature Integration

Abstract Industry-teaching integration of vocational education is a systematic and innovative schooling system that effectively integrates the resources of the government, vocational colleges and industrial enterprises to realize the coordinated development of applied talent training. This study focuses on using multi-scale feature fusion to study the classroom attention of students in the talent training classroom. It sets up the classroom facial expression detection and head posture estimation modules to realize the intelligent teaching mode reform of teaching, learning and doing integration. Then based on the background of integration of industry and education, combined with the concept of triangular helix, explore the talent training innovation model of higher vocational education, and utilize the QCA method to carry out empirical analysis to explore the synergistic path of integration of industry and education and talent training. The average accuracy of the constructed model for identifying student expressions has been shown to be 93.56%. The original coverage (0.38651) of big business * project motivation * project constraints is the highest, which explains more than 38% of the resultant variables, which is about to be nearly 40% of the industry-teaching fusion projects obtaining high project effectiveness through this path. The synergistic model of industry-teaching integration and talent cultivation in higher vocational education is provided with new ideas by this study.

ЗАКОНОДАТЕЛЬСТВО И ДУХОВНО-НРАВСТВЕННАЯ БЕЗОПАСНОСТЬ РОССИЙСКОЙ ФЕДЕРАЦИИ: МЕХАНИЗМЫ СОХРАНЕНИЯ, ЗАЩИТЫ И КОНСТИТУЦИОНАЛИЗАЦИИ

The article is devoted to the consideration of mechanisms for the preservation and protection of traditional spiritual and moral values. The author notes that the adoption of the Decree of the President of the Russian Federation dated 11/19/2022 No. 809 "On Approval of the Foundations of State Policy for the preservation and strengthening of traditional Russian spiritual and moral values" is an important stage in the development of the Russian state and legal system, taking into account its socio-cultural, civilizational background. The emphasis is placed on the fact that the Constitution of the Russian Federation unequivocally prohibits the establishment of a state or mandatory ideology, there are no barriers to the presence of a public ideology in the state. According to the author, it is necessary to consolidate the concept of "traditional spiritual and moral values" in the legislation by making a number of changes to existing normative legal acts. According to the author, the legislation of the Russian Federation should develop along the path of integration of law and morality. A certain set of measures is required to institutionalize state support and protection of traditional spiritual and moral values. To date, there is a legally extremely significant gap in the definition of the concept of "public morality". Ensuring spiritual and moral security and protecting spiritual and moral human rights must be legislatively defined as a priority task of the State. According to the author, the main task of the state today is to preserve the family and the strength of marriage as the basic value of society and the state. The family, as a priority value, should be enshrined in a special federal law, providing this state-forming institution with special guarantees for the realization of the right to a decent existence, cultural and moral security, upbringing and education of children in traditional spiritual traditions.

Integration Path of Employment Guidance for College Students Based on Internet of Things Education

Integration Path of Employment Guidance for College Students Based on Internet of Things Education

The integration path of new generation information technology and ideological and political education in colleges and universities

Abstract As a representative of the new generation of information technology, reinforcement learning technology has received more and more attention, but no scholars have yet applied reinforcement learning recommendation technology to ideological and political education. In this paper, a diversity optimization recommendation algorithm for ideological and political education is constructed, and the vector representation model of the state is designed and optimized based on the Markov decision process. Through the actor-critic algorithm, to calculate the probability of recommendation sampling to generate a recommendation list and then establish a decision model in order to improve the ideological and political education recommendation algorithm on the user’s feedback of accurate judgement and recommendation decision-making effect. The experimental results show that the Diversity Opt performs well in terms of prediction error. The algorithm is ahead of the comparison algorithm by an average of 9.35% and 8.3%, respectively, and all other performances are also significantly better than the comparison algorithm. The average score of students’ performance in the experimental class applying the algorithm is 14.4 points higher than that of the control class. It shows that the recommendation algorithm helps to accurately recommend ideological and political education and exhibits beneficial practical effects.

Exploring the Integration Path of Self-Taught Higher Education Examination and General Higher Education in Chongqing—Based on the School Credit-Based Bank’s Perspective

Exploring the Integration Path of Self-Taught Higher Education Examination and General Higher Education in Chongqing—Based on the School Credit-Based Bank’s Perspective

Analysis of the Integration Path of Chinese Traditional Culture in College English Education and Teaching under the Background of Big Data

Abstract The cloud platform teaching system utilizes the optimized load balancing algorithm and DP algorithm to allocate and cluster massive teaching resources respectively, organize massive Chinese cultural knowledge scientifically and rationally into relevant network modules, and present it to English learners in a combination of graphic and text, audio and video. By investigating the selection of resource content and the quality of each functional module on the cloud platform, it can be found that the five primary cultural contents are generally well balanced, with the two that account for the most significant proportion of the content being cultural practices and cultural products, and the proportion of the other three varying little. Most students preferred the functional modules of Learning Center (84.3%), Resource Center, Extracurricular Paradise, and PK Pavilion, but only 12% preferred the Psychological Center module. The correlation coefficient between different factors and the intensity of Chinese culture penetration is the highest, 0.924. The average score of the degree of realization of the five teaching objectives in teaching practice is 3.838, close to “basically realized”. The scores of the four major dimensions of the university students increased significantly (p<0.05). The most significant improvement was seen in the quality of thinking dimension, with a mean increase of 2.678 points.

The Value Exploration and Integration Path of Chinese Traditional Music Culture in Ideological and Political Education in Colleges and Universities

The Value Exploration and Integration Path of Chinese Traditional Music Culture in Ideological and Political Education in Colleges and Universities

Environmental Art Design of Tourist Attractions with Regional Culture Fusion and Digital Innovation

Abstract In the rapid development of society, the combination of information technology and scenic environmental art design is getting closer, bringing a new creative perspective and broad space for the design field. This paper explores the integration path of information technology, regional culture and environmental art design based on this trend. It puts forward an innovative optimization strategy of ecological art design for tourist scenic spots and successfully applies it to scenic places. To verify the effectiveness of this design strategy, the article adopts BP neural network model. It combines it with genetic algorithm for deep optimization to enhance the objective evaluation of the design results. To verify the effectiveness of this design strategy, the article adopts the BP neural network model. It combines the genetic algorithm to optimize it in depth, enhancing the objectivity of evaluating the design results. After rigorous testing and analysis, the design strategy of this paper has achieved remarkable optimization effects in the lighting, ecological and cultural design of the scenic area, especially in the picturesque area of mountain diversity and forest landscape, showing a high degree of diversity, the average value reached 4.75% and 4.75% respectively. At the same time, the average value of the planting proportion of native tree species surpasses 4.6, which proves that the optimized design strategy plays a crucial role in protecting and enhancing the ecology and culture of the scenic spot.

Innovative Exploration of the Integration Path of Artificial Intelligence Ethics and College Students’ Ideological and Political Education

Innovative Exploration of the Integration Path of Artificial Intelligence Ethics and College Students’ Ideological and Political Education

Internal Logic, Path System and Practical Strategies of “Meteorology + Tourism” Integration and Empowerment

Abstract Meteorological resources are not only fundamental but also strategic tourism resources, which are the important foundation for the integrated development of meteorology and tourism. With the intensification of global climate change, the urgent need for healthy tourism in China’s mass tourism market after the epidemic, and the rapid development of meteorological science and technology, the natural and inseparable relationship between meteorology and tourism activities and tourism economy has become more and more prominent, and “meteorology+tourism” has become a new field that is the most active and most directly perceivable by the people in the utilization of meteorological resources and innovation of meteorological services. Meteorology + Tourism” is becoming the most active and directly perceivable new field in the utilization of meteorological resources and innovation of meteorological services, and the fastest-growing and most energetic new development direction of the tourism economy in various places. Research shows that promoting “meteorology + tourism” can drive the positive coupling of the two; the deep integration and two-way empowerment of meteorology and tourism in “all-round, all-time, all-process, all-factor, all-field” is not only related to the high-quality development of tourism and meteorology but also related to the quality of tourism experience and life safety of tourists. Tourism experience quality and life safety, opportunities, and crises are surging; through seven major integration paths, “meteorology + tourism” can give rise to trillion yuan scale emerging industry clusters and should become the new focus of China’s meteorological services and tourism industry and economy synergistic and breakthroughs.

Study on the Integration Path of “Photovoltaic + Rural Revitalization” under the Perspective of “Dual Carbon”

Abstract This study combines photovoltaic (PV) technology with rural revitalization, constructs a new long-term mechanism by using a BOT model, and applies fuzzy number processing to the model of the real option method to dig out the potential value of the project. Based on the field research of X county, the article comprehensively analyzes the PV power generation project in terms of economic and social benefits and its impact on poverty alleviation. The results show that the total benefit of X county can reach 3720.34 million yuan in 30 years, and the average annual benefit is about 124.011 million yuan. The full power generation capacity of the project is 4,987 MWh, and the total income from electricity sales reaches 471,985,000 yuan. The PV power project has contributed significantly to environmental protection, with reductions in carbon dust, carbon dioxide, sulfur dioxide, and nitrogen oxides of 12.12 billion tons, 44.61 billion tons, 13.77 billion tons, and 750 million tons, respectively. The study also found that villages with larger administrative territory and suitable topographic conditions are more ideal for establishing large-scale PV ground power plants to help alleviate poverty. Meanwhile, villages with good grid quality are more efficient in reducing poverty when implementing PV poverty alleviation programs. This study provides an innovative perspective for village revitalization strategies and demonstrates the great potential of PV technology in promoting village economic development and environmental protection.

ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ САМОСІЙНИХ ЛІСІВ В КОНТЕКСТІ ЗБЕРЕЖЕННЯ ЛІСОВИХ НАСАДЖЕНЬ ПРИРОДНОГО ПОХОДЖЕННЯ

In the presented material, an attempt was made to generalize the existing regulatory and legislative basis of Ukraine regarding the increase of forest cover, protection and preservation of self-forested areas of state and communal ownership, as well as to form the main practical problems and prospects in their use. For this, the author considered the unique importance of self-seeding forests in the context of ensuring the ecological properties of forest plantations, in particular, carbon deposition and oxygen production; the scale of self-forested lands is determined; a quantitative assessment of the areas of self-seeded forests transferred to permanent forest use to the State Enterprise "Forests of Ukraine" from the united territorial communities is given, using the example of the Chernihiv region; the existing trend of exceeding the volume of emissions from the increase in arable land in Ukraine over the volume of absorption from forests, swamps, and steppes is noted. The article presents a number of negative trends regarding the increase in the volume of wood harvesting, including for military needs, which causes the felling of forest plantations of natural origin. The shortcomings of the existing legislative mechanisms regarding the lack of restrictions on the activities of agricultural producers on pastures, hayfields, coastal strips, floodplains and other carbon-rich ecosystems are indicated. Ways to increase the volume of sold wood for the national economy in the conditions of a full-scale invasion due to effective anti-corruption, restriction of wood exports and effective functioning of the State Environmental Inspection of Ukraine are presented. An analysis of the legislation of the European Union regarding mechanisms for the preservation and restoration of carbon-rich ecosystems, including the restoration of most drained peatlands, the introduction of restrictions on access to the EU market for agricultural products and wood, the production of which has led to deforestation, has been carried out, which should be a reference point for the state leadership in the declared European integration path of Ukraine's development.

A Preliminary Study on the Integration Path of Shadow Puppet Theater Culture and Tourism in Min-Tai Region

A Preliminary Study on the Integration Path of Shadow Puppet Theater Culture and Tourism in Min-Tai Region

Exploration of the Integration Path between Higher Vocational Exhibition Courses and Ideological and Political Education

Exploration of the Integration Path between Higher Vocational Exhibition Courses and Ideological and Political Education

Disentangled Cross-Modal Transformer for RGB-D Salient Object Detection and Beyond.

Previous multi-modal transformers for RGB-D salient object detection (SOD) generally directly connect all patches from two modalities to model cross-modal correlation and perform multi-modal combination without differentiation, which can lead to confusing and inefficient fusion. Instead, we disentangle the cross-modal complementarity from two views to reduce cross-modal fusion ambiguity: 1) Context disentanglement. We argue that modeling long-range dependencies across modalities as done before is uninformative due to the severe modality gap. Differently, we propose to disentangle the cross-modal complementary contexts to intra-modal self-attention to explore global complementary understanding, and spatial-aligned inter-modal attention to capture local cross-modal correlations, respectively. 2) Representation disentanglement. Unlike previous undifferentiated combination of cross-modal representations, we find that cross-modal cues complement each other by enhancing common discriminative regions and mutually supplement modal-specific highlights. On top of this, we divide the tokens into consistent and private ones in the channel dimension to disentangle the multi-modal integration path and explicitly boost two complementary ways. By progressively propagate this strategy across layers, the proposed Disentangled Feature Pyramid module (DFP) enables informative cross-modal cross-level integration and better fusion adaptivity. Comprehensive experiments on a large variety of public datasets verify the efficacy of our context and representation disentanglement and the consistent improvement over state-of-the-art models. Additionally, our cross-modal attention hierarchy can be plug-and-play for different backbone architectures (both transformer and CNN) and downstream tasks, and experiments on a CNN-based model and RGB-D semantic segmentation verify this generalization ability.

COMMON DYNAMICS IN THE EU INTEGRATION PATH OF THE WESTERN BALKANS

The European Union's role in the region and in the world is changing rapidly due to several internal dynamics and external crises and challenges. EU's project of integration remains a role model for peace and stability in the region and beyond. The EU Integration has emerged as a shared key priority for the EU institutions and Western Balkan countries that are in different trajectories of the accession process due to several dynamics and developments within the Western Balkan countries, regional dynamics, and enlargement skepticism among EU member states. While a comprehensive academic thinking exists about the EU's enlargement policy at its approach to this region, this study aims to understand the internal/regional dynamics in the EU integration path of Western Balkan countries through an overview of their history of integration as well as the EC Progress Reports (2022) for each country. It combines theoretical and empirical knowledge to offer a descriptive analysis of internal and regional dynamics in the Western Balkans affecting their EU integration paths.

Research on the Exploration and Integration Path of Ideological and Political Elements in College English Teaching—Taking <i>New Practical English Comprehensive Course </i>1 (Fifth Edition) as an Example

Research on the Exploration and Integration Path of Ideological and Political Elements in College English Teaching—Taking <i>New Practical English Comprehensive Course </i>1 (Fifth Edition) as an Example