The study aims to explore the impact of examination-oriented education on Chinese English learners and the importance of cultural intelligence in second language acquisition. Through a questionnaire administered to postgraduate students majoring in English in China, the research discovered that the emphasis on test scores and strategies in China’s higher English education system has led to a neglect of cultural backgrounds and cross-cultural communication. The findings underscore the necessity for reforms in English teaching within Chinese higher education to cultivate students’ intercultural intelligence and enhance their readiness for international careers in the era of globalization.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

The purpose of this study is to explore new financial product’s impact on the behaviour of individual investors. To analyze investors’ risk and return expectations, this article investigates trading volumes before and after the introduction of financial product innovation. An event research technique was used to gather data from the National Stock Exchange. Data was analyzed using descriptive statistics and the Sharpe ratio approach, which were provided by different investors. The research results highlight that individual investors’ overreaction behaviour is brought out by financial product innovation. Furthermore, the study’s results imply that rising trading volumes are not entirely explained by updated risk-adjusted returns and that new financial products lead to excessive trading by investors and lowering returns. Higher trading volumes are not explained by better risk-adjusted returns. Young investors often respond irrationally to information offered by financial advisors, resulting in short-term gains at the expense of long-term gains. The study demonstrates that the development of innovative financial products does not always result in investors’ long-term prosperity. Worse outcomes and excessive trading could follow from it. The paper concludes by providing various real-world implications that the benefits and drawbacks of innovative financial products should be spelled out in detail by financial institutions and representatives. his research contributes to the implementation of individual investors’ overreaction behaviour that is brought out by financial product innovation. It highlights that higher trading volumes are not explained by better risk-adjusted returns.

Virginia Woolf (1882-1941) enjoys worldwide reputation among modern writers for her art of the steam-of-consciousness in the 20th century. Mrs. Dalloway is the representative novel in which Woolf well practices her writing skills and finds her true voice, drawing many researchers’ attention. This paper stands the point -- modernism, which responds to literature and society, alternation of space and time arranged by Woolf under the influence of Einstein’s modern science theories, and the disillusionment of Septimus Warren Smith discarded by his so-called modern society after World WarⅠ.

This study aims to examine the impact of open innovation and disruptive innovation on the financial performance of SMEs in the tourism sector in Tanjungpinang City, Indonesia. A quantitative research method was employed, utilizing a sample of 273 SMEs in the tourism sector. Data were collected through surveys and analyzed using regression and ANOVA techniques to understand the relationships between innovation, digitalization, and financial performance. The analysis revealed that both open and disruptive innovation significantly influence the financial performance of SMEs. The study found that innovation and digitalization explain approximately 79.6% of the financial performance variance in the tourism sector. The findings suggest that SMEs that adopt innovative practices and digitalization are more likely to achieve better financial outcomes, such as increased profitability and market share. Open and disruptive innovations are critical drivers of financial success for SMEs in the tourism sector. SMEs should focus on leveraging internal and external knowledge and adapting to technological changes to enhance their competitive advantage. Policymakers should create supportive environments that foster innovation and digitalization among SMEs. This could include providing access to technological resources, training programs, and incentives for innovative practices.

This paper aims to understand the local authorities’ reaction to green environment activities towards clean cities in Malaysia and how they respond to cleanliness awareness among the community. Four (4) cities, such as Melaka, Ipoh, and Muar dan Kuala Terengganu, were selected, and this study embarks on a qualitative research approach involving a semi-structured interview with top personnel from four local authorities. From the reaction point of view, some local authorities reacted positively towards the green environment and cleanliness of the city. Four (4) themes have been produced, such as awareness, which focuses on the daily routine of local authorities. Secondly, enforcement from the local government, with some warning and advice, really contributes to the changes in society’s attitude. Thirdly, support by local authority efforts, including awareness campaigns from electronic and printed media, does have a good impact. Lastly, active involvement from the local authorities regulated many communities in residential areas and had direct links with local communities and NGOs that annually organized green program activities. This study urged the Local Government Act 1976, which the local authorities are responsible for the enforcement activities such as the 3Rs (Reduce, Reuse, Recycle) activities and so on. Local authorities, state governments, and local communities should also help monitor and maintain environmental issues towards a clean city in Malaysia.