Risk and Financial Management

Exploration and Scale Development of Brand Internalization Dimensions for Employees in Refined Oil Sales Enterprises

Qingjing Yang — 2025-03-08

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.

Incentive Mechanism and Policy Suggestions of Eco-Taxation System for Low-Carbon Transformation of Enterprises

Liu Wei — 2025-03-08

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.