This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

The erudite priest Marciano Di Leo (1751–1819), a prominent personality in the historical and geographical panorama of his time, not only in his home territory, authored a vast literary and poetic production but also tried his hand at producing some maps, referring to a province of the Kingdom of Naples. At a time when the principles of geodetic cartography had become increasingly known, even locally, hand in hand with improvements in technology and accuracy of measurements, the author reflected on the historical narratives of the progress of the European (and Neapolitan) Enlightenment and translated them into an unpublished manuscript of statistical, historical, and geographical nature, accompanied by numerous maps of various scales. The rediscovery of a largely unknown—and therefore not very thorough—minor cartographic production underscores the spread, even in more marginal contexts, of the most innovative ideas and increasingly precise scientific foundations in the cartographic-mathematical representation of the territory. It also illustrates the role of a number of intellectuals in the service of the political choices of their time, in an attempt—often unrealized—to bring about a decisive change of course in public administration, in accordance with Enlightenment ideals and in the spirit of reform that spread throughout Europe thanks to the French Revolution.

This paper aims to verify the possibility of utilising water-in-diesel emulsions (WiDE) as an alternative drop-in fuel for diesel engines. An 8% WiDE was produced to be tested in a four-stroke, indirect injection (IDI) diesel engine and compared to EN590 diesel fuel. An eddy current brake and an exhaust gas analyser were utilised to measure different engine parameters such as torque, fuel consumption, and emissions at different engine loads. The results show that the engine running on emulsified fuel leads to a reduction in torque and power, an increase in the specific fuel consumption, and slightly better thermal efficiency. The highest percentual increment of thermal efficiency for WiDE is obtained at 100% engine load, 5.68% higher compared to diesel. The emissions of nitric oxide (NO) and carbon dioxide (CO₂) are reduced, but carbon monoxide (CO) and hydrocarbons (HC) emissions are increased, compared to traditional diesel fuel. The most substantial decrease in NO and CO₂ levels was achieved at 75% engine load with 33.86% and 25.08% respectively, compared to diesel.

This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.