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From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

This study aims to examine how young consumers perceive the advertising effectiveness of endorsements by virtual idols and how endorsements by virtual idols differ from endorsements by real human celebrities such as traditional celebrities and online influencers.

An experimental study was conducted with 400 randomly selected young respondents in China in December 2022. A 3 × 2 factorial design was used to test how the type of celebrity endorser and level of product involvement influence the persuasiveness of advertising aimed at young adults. Among 400 respondents, the average age was 21.5 years. A total of 193 male and 207 female respondents participated in the experiment.

Young consumers find virtual idols, online influencers and traditional celebrities attractive. Although virtual idols are the least credible among the three types of celebrity endorsers, young consumers tend to be more convinced by their endorsements of products with low levels of consumer involvement than those with high levels of involvement. Among the three types of celebrity endorsements, young consumers find traditional celebrities the most effective. In addition, young consumers’ attitudes toward celebrity endorsers mediate the impact of celebrity endorsers’ attractiveness and credibility on their attitudes toward the advertisements. The perceived level of product involvement moderates the transfer of meaning from the attitude toward the celebrity endorsers to the attitude toward the advertisement.

First, when choosing celebrity endorsers to advertise products targeting young consumers, marketing communication practitioners should give priority to the endorsers’ perceived credibility, as young consumers have a variety of views about them that can significantly affect their attitudes toward the advertisement. Second, real human celebrity endorsers are more effective than virtual idols in celebrity endorsements. However, virtual idols may be suited for use in advertisements to promote products with low involvement levels, such as soft drinks.

To the best of the authors’ knowledge, this is the first experimental study to attempt to analyze the effectiveness of virtual idols in advertising aimed at young consumers. This is also the first comparative study to introduce virtual idols as celebrity endorsers in product advertising and to compare their effectiveness with that of the two other types of commonly discussed celebrity endorsers, traditional celebrities and online influencers.

Cross operation is a common operation method in the building construction process nowadays. Due to the crossover, each other's operations are disturbed, and risks also interact. This superimposed relationship of risks is worthy of attention. The study aims to develop a model for analyzing cross-working risks. This model can quantify the correlation of various risk factors.

The concept of cross operation and the cross types involved are clarified. The risk factors were extracted from cross-operation accidents. The association rule mining (ARM) was used to analyze the results of various cross-types accidents. With the help of visualization tools, the intensity distribution and correlation path of the relationship between each factor were obtained. A complete cross-operation risk analysis model was established.

The application of ARM method proves that there are obvious risk correlation deviations in different types of cross operations. A high-frequency risk common to all cross operations is on-site safety inspection and process supervision, but the subsequent problems are different. Cutting off the high-lift risk chain timely according to the results obtained by ARM can reduce or eliminate the danger of high-frequency risk factors.

This is the first systematic analysis of cross-work risk in the construction. The study determined the priority of risk management. The results contribute to targeted cross-work control to reduce accidents caused by cross-work.

Nowadays, more and more brands are developing their own virtual ambassadors for interactive communication and marketing with consumers. Exploring the interactive effectiveness of virtual brand ambassadors on consumer behavior is crucial to understanding the interactions between brands, virtual ambassadors and consumers as well as further increasing consumer engagement in AI-mediated interactive marketing.

This study investigated different interactive effects of virtual ambassadors on consumer behavior in terms of virtual ambassadors’ anthropomorphism, virtual experience and consumer behavior through a mixed method of questionnaires and semi-structured interviews.

The results indicate that consumers’ sharing, reviewing and purchasing behavior is significantly and positively influenced by virtual ambassadors’ anthropomorphism and virtual experience. In addition, specific anthropomorphic features and virtual experiences were discussed in detail.

This study helps brands develop and manage their virtual ambassadors and consumers in AI-mediated interactive marketing and communication.

With the continuous improvement of social and economic development as well as the rising level of demand for spiritual life, the design of cultural and creative products has ushered in new opportunities and challenges. Therefore the research related to cultural and creative products design is an inevitable choice for industrial innovation and market competition. The article aims to analyze the frontier hotspots and trend evolution of theoretical research on cultural and creative design in China by presenting different research fields, personnel and institutions embodied by cultural and creative products, thus providing a forward-looking development reference for China's special cultural and creative product design practice.

In this paper, the visualized citation analysis tool — CiteSpace V is used to analyze and map the relevant literature of Chinese cultural and creative design in CNKI (Chinese National Knowledge Infrastructure) as the data sources, through bibliometric methods, in order to study the application development of Chinese cultural and creative design and provide reference for the application research of Chinese cultural and creative industries.

With the improvement of China's comprehensive strength, cultural self-confidence and strategy are being paid more and more attention by scholars; with the future research of China's cultural and creative design theory, cross-integration becomes the future trend; with the gradual maturity of China's cultural and creative design methodology, how to choose the right method for pioneering research is a difficulty for the future development of cultural and creative design; with the continuous development of China's economy, the method construction of innovative cultural and creative industry system becomes the focus of future research; with the continuous progress of science and technology, the integration of emotion and product industry is the mainstream of future development on cultural and creative design.

Through an objective empirical analysis of the development of Chinese cultural and creative products, it will broaden the research horizons of relevant scholars, understand the development direction of China's cultural and creative industries, enrich the design practice application of Chinese cultural and creative products, enhance the understanding of international counterparts on Chinese cultural and creative design research and promote the exchange among international counterparts.

Fashion marketers are adopting attractive virtual personalities to replace human influencers on social media, but the impact of consumer bias against virtual influencer acceptance is not fully understood. Drawing upon match-up hypothesis, attribution theory and speciesism against artificial intelligence (AI), this research investigates how speciesism shapes the influencer-product attractiveness transference in AI-powered influencer marketing for fashion products.

Three studies were conducted (N = 1,385) to test the influencer-product attractiveness transference, the moderating role of influencer type and the moderated moderating role of speciesism against AI.

Our studies validated the attractiveness transference and revealed that influencers’ attractiveness promotes purchase intention via perceived product attractiveness. The adoption of virtual (vs human) influencers weakens the attractiveness transference and attenuates the mediating effect. Low speciesism boosts the effectiveness of virtual influencers, such that attractiveness transference disappears only when high-speciesism consumers react to virtual influencers.

Our findings clarify how influencers’ physical appearance, AI application and speciesism together impact interactive fashion marketing, offering practical insights into successful influencer strategies on social media.

Virtual idols have entered the golden period as the main form of future digital people. However, existing studies only focus on a single idol type and partial role relationships related to virtual idols, lacking synthesized insights. To address these gaps, this paper summarizes different types of virtual idols and all role relationships to achieve a comprehensive literature review.

Based on the business ecosystem theory, this paper constructs a business role ecosystem framework for virtual idols from the two subsystems of value co-creation and value realization.

Firstly, we extract common characteristics and the generalized definition applicable to diverse idol types. Secondly, we find that there are commonalities and differences in the significant characteristics of virtual idols in different application fields. Thirdly, literature in the value co-creation subsystem mainly focuses on co-creation mechanisms in the role relationship between idols and demanders (RRID). A few focus on virtual idols’ constructions in the role relationship between producers and idols (RRPI) and co-creation phenomena in the role relationship between demanders and producers (RRDP). Finally, literature in the value realization subsystem mainly focuses on consumer attitudes and realization mechanisms in RRID. A few focus on realization phenomena in the role relationship between producers and tripartite enterprises (RRPT) and RRPI.

This paper points out future implementing directions of industry practitioners, gives strategies to promote economic value realizations and emphasizes the importance of cultural communication.

This paper discusses the existing theoretical gaps and possible future research directions regarding characteristics, applications and role relationships.