https://j.ideasspread.org/index.php/rfm/issue/feed Risk and Financial Management 2025-03-28T22:36:01+08:00 Lan Smith rfm@ideasspread.org Open Journal Systems <p><em>Risk and Financial Management</em>&nbsp; (ISSN 2690-9790 E-ISSN 2690-9804) is an international, double-blind peer-reviewed, open-access journal published by the&nbsp;IDEAS SPREAD&nbsp;in United&nbsp;States.&nbsp;<br> The<em> Risk and Financial Management&nbsp;</em>adheres to rigorous peer-review as well as editorial processes, and publishes leading research on financial management and risk management. The goal of&nbsp;<em>RFM</em>&nbsp;is to enable rapid dissemination of high impact research to the scientific community.</p> https://j.ideasspread.org/index.php/rfm/article/view/1508 Exploration and Scale Development of Brand Internalization Dimensions for Employees in Refined Oil Sales Enterprises 2025-03-08T12:45:15+08:00 Qingjing Yang rfm@ideasspread.org <p>In recent years, fierce competition has compelled refined oil sales enterprises to make strategic adjustments, one of which is to modify their marketing strategies. These strategies include internal marketing to employees, perceived as brand internalization from the employees' perspective. However, exploration of employee brand internalization has often been limited to industries such as tourism and hospitality, with no specific scale for refined oil sales enterprises. To address this, the article employs a combination of qualitative and quantitative methods, leading to the following conclusions: Using employees from four refined oil sales enterprises as samples, an exploratory study was conducted using grounded theory, extracting 24 primary dimensions of employee brand internalization. A theoretical model of the meaning dimensions of employee brand internalization in refined oil sales enterprises was constructed. Furthermore, following a rigorous scale development process, a measurement scale of employee brand citizenship behavior with 20 items was developed. This research not only provides a measurement tool for empirical studies on the meaning of employee brand internalization in refined oil sales enterprises but also offers a diagnostic tool for refining marketing strategies in these enterprises.</p> 2025-03-08T00:00:00+08:00 ##submission.copyrightStatement## https://j.ideasspread.org/index.php/rfm/article/view/1509 Incentive Mechanism and Policy Suggestions of Eco-Taxation System for Low-Carbon Transformation of Enterprises 2025-03-08T20:26:44+08:00 Liu Wei rfm@ideasspread.org <p>This study is devoted to discussing the role of eco-taxation system in promoting low-carbon transformation (LCT) of enterprises, and puts forward corresponding policy suggestions. In terms of methods, this article analyzes the basic principles, components and dual roles of eco-taxation system in ecosystem preservation and socioeconomic advancement, and constructs a theoretical framework for eco-taxation system to promote LCT of enterprises. Furthermore, this study deeply discusses the mechanism of eco-taxation system to stimulate LCT of enterprises through price mechanism, cost effect and innovation incentive. It is found that the eco-taxation system effectively guides enterprises to adopt low-carbon production mode and helps the green upgrading of industrial structure. However, in the process of implementation, there are also problems such as tax burden and tax evasion. In view of these problems, this study puts forward a series of policy suggestions to optimize the eco-taxation system, and emphasizes the responsibility of the government in implementing the eco-taxation system. Policy suggestions include adjusting tax structure and improving tax preferences. This study provides targeted suggestions for policy makers and provides theoretical basis and practical reference for promoting LCT and long-term development of enterprises.</p> 2025-03-08T00:00:00+08:00 ##submission.copyrightStatement## https://j.ideasspread.org/index.php/rfm/article/view/1537 Why Does Rural Industrial Integration Lag in Kaiping City? An Exploration of Barriers and Pathways Under Rural Revitalization 2025-03-28T22:36:01+08:00 Lingling Liu freetum@126.com Yue Pan freetum@126.com <p>This study focuses on the development path of rural industry integration in Kaiping City within the context of rural revitalization. Through an in-depth investigation of the current state of rural industries in Kaiping City, it analyzes core issues in the process of industrial integration, such as insufficient extension of the industrial chain, imbalance in the allocation of production factors, and weak efficiency of business entities. These issues are manifested in the low level of agricultural product processing, loose linkage between secondary and tertiary industries, significant constraints on land and capital factors, insufficient driving force from leading enterprises, and a lack of specialized talent. Next, leveraging Kaiping City's unique agricultural resources and the cultural advantages of overseas Chinese, a multi-dimensional optimization path is proposed. This includes exploring the potential of distinctive agriculture, promoting deep integration of agriculture with tourism, culture, and other industries, and extending the value chain. It also involves innovating the factor supply mechanism and improving resource integration efficiency through intensive land use, financial instrument innovation, and enhancements to digital infrastructure. Furthermore, it aims to strengthen the main cultivation system, implement a chain incubation project for leading enterprises, and improve the socialized service system. By combining theory and practice, this study provides decision-making references for overcoming the bottlenecks of rural industrial integration in Kaiping and activating endogenous development momentum, helping Kaiping City to establish a rural revitalization model with a demonstration effect, providing strong support for the effective implementation of the rural revitalization strategy in Kaiping City, and offering references for the integrated development of rural industries in other regions.</p> 2025-03-28T00:00:00+08:00 ##submission.copyrightStatement##