Competency-based education is one of the many important educational objectives in the cultivation of senior vocational talents. In the past education model, the importance of achievement is greater than ability. Teachers rely on the scores of test papers to classify students' grades. Competency-based education has changed this situation very well, paying special attention to students' ability training. This paper mainly studies how to better promote the reform and innovation of English teaching in higher vocational colleges and strengthen students' learning ability and vocational skills while ensuring students' ability development.
As an important type of knowledge, standards are key factors in economic development and technological innovation. To analyze the impact of participation in standards development on enterprise performance, this study takes China’s high-tech industry as an example. We use the operating data of listed enterprises in the industry in 2019 and conduct the propensity score matching method matching analysis on the entire sample and the classification. The conclusion shows: From an overall point of view, the participation of enterprises in the development of standards has a positive impact on the enterprise’s return on total assets. Specifically, participating in the development of over three standards can also improve the return on total assets. Large enterprises can increase the return on total assets of the enterprise and the return on invested capital. The state-owned enterprises have a positive effect on the return on total assets of the enterprise. Enterprises in the western, central, and eastern region enterprises can increase their net profit, enterprise value and net profit, return on total assets and enterprise value respectively. The enterprises in Beijing-Tianjin-Hebei region, Guangdong-Hong Kong-Macao Greater Bay Area can improve their return on invested capital and enterprise value, average rate of return respectively. The participation in the development of national standards, industry standards and local standards can help increase their return on total assets, the return on total assets and enterprise value, enterprise value respectively. Finally, we suggestions are put forward to enhance enterprises’ enthusiasm to take part in standards development.
Yam (Dioscorea sp.) is a popular tuber in Cameroon, where it is grown for both food and income. One of the most challenging aspects of the long-term storage of yam tubers is post-harvest spoilage, often caused by fungi. The use of post-harvest chemicals on yam tubers is not a matter of course. The present study evaluated the efficacy of aqueous extract and powder of Zingiber officinale against fungi associated with the storage rot of yam. The fungi were isolated from two yam cultivars, “Calabar” and “Ghana”, from three localities in Cameroon. The antifungal activity of the aqueous extract and ginger powder was studied in vivo on slices of yam tubers. The results obtained showed that eight fungi were associated with yam tubers and exhibited typical rotting symptoms. The most prevalent and virulent fungus was Penicillium sp., which caused decay volumes of 12.76 cm3 and 8.74 cm3 for “Calabar” and “Ghana” cultivars, respectively. Fungal spoilage was greatly reduced by the application of aqueous extract and ginger powder. The aqueous extract tested at the 30% dose was more effective with up to 80% inhibition. However, the ginger powder was more effective against Penicillium sp., Aspergillus niger, and Colletotrichum sp. associated with rot in the variety “Ghana” with total inhibition (100%). Therefore, the aqueous extracts and powder of Zingiber officinale can be used as a bio fungicide to improve the shelf life of yam tubers.
The aim of this study is to examine the relationship between Environmental, Social and Governance (ESG) activities and the performance of Thai listed firms. The moderating roles of board size and CEO duality on this relationship are also assessed. The ESG score provided by LSEG (formerly Refinitiv) is chosen to measure ESG activities, both as an overall ESG combined scores and as Environment, Social, and Governance pillar scores. Multiple regression analysis is used to test the impact of ESG on firm performance while the PROCESS macro is used to test the moderating effects. Results reveal that the overall ESG combined score demonstrates no statistically significant effect on firm market-based performance. However, it shows the significant effects on firm performance for both the ESG combined score and the Environmental and Social pillar scores when moderated by board size and CEO duality; Governance pillar score exhibits no significant effect. Additionally, it is found that when the CEO operates only as the managing director and small board size and average board size are evident, higher ESG disclosure scores enhance firm performance. However, when the CEO serves as both managing director and chairman of the board of directors, and where there is a large board size, higher ESG disclosure scores diminish firm performance. This study contributes to the ESG literature and encourages companies to enhance their performance by implementing ESG combined activities with good governance policies.
Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.
The purpose of this research was to explore the link between Environmental, Social, and Governance (ESG) performance and corporate financial performance in the Pacific Alliance countries (Mexico, Colombia, Peru, Chile). The study used regression models to examine the correlation between ESG scores, environmental pillar scores, and financial performance metrics like return on assets (ROA) and EBITDA for 86 companies over 2016-2022. Control variables like firm size and leverage were included. Data was obtained from Refinitiv and Bloomberg databases. The regression models showed no significant positive correlations between overall ESG or environmental pillar scores and the financial valuation measures.The inconclusive results on ESG-firm value connections underscore the need for continued research using larger samples, localized models, and exploring which ESG aspects drive financial performance Pacific Alliance.
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