Abstract.Livestream tipping involving marital community property is a layered platform transaction rather than a single legal relationship. This article reconstructs the relationships among users, streamers, platforms and intermediary agencies, and distinguishes internal matrimonial property effects from external transaction validity. It argues that invalidity should be established on a specific legal basis, while restitution should be allocated according to the actual benefits retained by each participant and the degree of that participant’s knowledge and participation. On this basis, the article … Read more →

Abstract.Student ideological and political work constitutes the lifeline for higher education institutions to fulfill their fundamental mission of fostering virtue through education. In the new era, university students exhibit active ideological perspectives, diverse demands, and pronounced digital lifestyles; consequently, traditional didactic approaches to ideological and political work face challenges regarding their appeal, relevance, and practical effectiveness. Grounded in the requirements for constructing a systematic framework for ideological and political work in higher education institutions … Read more →

Abstract.The digital economy is driving traditional retail businesses to accelerate their transformation. The establishment of online platforms, the conversion of shops into smart stores, and the digital upgrading of supply chains require substantial capital investment, whilst the uncertainty surrounding returns on investment further exacerbates the financial risks faced by these businesses. This study takes Bailian Group as its research subject, selects its financial data from 2020 to 2024, identifies financial risks during the corporate transformation phase from three dimensions—financing, … Read more →

Abstract.Aiming at the energy consumption issues of civil hotels, this study takes a hotel in Shanghai as an example and uses DeST simulation and orthogonal tests to analyze the effects of exterior wall insulation thickness (60-100 mm) and window materials (common insulating glass, Low-E coated low-emissivity insulating glass, Low-E coated vacuum glass) on building energy use. Results show that window materials have a more significant impact (range: 36,088 kW·h). The optimal scheme (100 mm insulation + Low-E coated low-emissivity insulating glass) achieves the lowest total load of 289,114 kW·h, saving … Read more →

Abstract.Although Newton’s method is widely used for solving nonlinear equations and systems of nonlinear equations due to its quadratic convergence, it may become inefficient in settings where a single iteration is computationally expensive or where solutions must be computed at precisions far beyond standard 64-bit double precision. In such cases, Halley’s method, which achieves cubic convergence, can offer better overall efficiency. This work investigates Halley-type methods for both scalar nonlinear equations and multivariate nonlinear systems, establishes several lemmas and corollaries, and … Read more →