In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

The contradiction between the ability of forestry that provides high-quality and abundant forestry products and good ecological services, and the demand for high-quality and diversified forestry products and service in order to meet the people’s rapid growing, has become the main contradiction faced by forestry development in new era. Since the area of forest resources in China is restricted by the expansion space, expanding the effective supply of forestry must mainly depends on the improvement of the quality and structure of forestry resources. Therefore, the focus of promoting forestry development is to comprehensively improve the level of forest management in the new era. Based on the analysis of the causes for the low level of forest management, it is proposed that forestry development in the new era should focus on the positively stimulating and strengthening the human capital development, etc., which come from the current following aspects: innovating forest management theory and model, clarifying the relationship between government and market.

The management of Mediterranean mountains need to know whether or not the flora is adapted to respond to fire and, if so, through what mechanisms. Serpentine outcrops constitute particular ecosystems in the Mediterranean Basin, and plants need to make an additional adaptive effort. The objective of this study is to know the response to fire of the main members of the group of serpentine plants, which habit the Spanish Mediterranean ultramafic mountain, to help in their management. For this purpose, monitoring plots were established on a burned ultramafic outcrop, which was affected by fire in August 2012.They were located in the Mediterranean south of the Iberian Peninsula, Andalusia region. The dominant vegetation of this serpentine ecosystem had been studied previously to fire; it was a shrubland composed of endemic serpentinophytes (small shrubs and perennial herbs) included in Digitali laciniatae-Halimietum atriplicifolii plant association (Cisto-Lavanduletea class) in an opened pine forest. The post-fire response of the plants was studied in the stablished burned plots by field works through permanent 200 x 10 m transect methods, consisting on checking whether they were resprouters, seeders, both of them or if they showed no survival response. Additional information about fire related functional traits is provided for the studied taxa from other studies. Of the total of plants studied (23 taxa), 74% acted as resprouters, 30% as seeders, some of which also had the capacity to resprout (13%), and only 9% of the plants did not show any survival strategy. The presence of a resprouting burl was not high (17%), although serpentine small shrubs such as Bupleurum acutifolium and the generalist Teucrium haenseleri had this kind of organ. The herbaceous taxa Sanguisorba verrucosa, Galium boissieranum and Linum carratracense were seen to be resprouters and seeders. The serpentine obligated Ni-accumulator, Alyssum serpyllifolium subsp. malacitanum, did not show any survival strategy in the face of fire and therefore their populations need monitoring after fires. In the studied ecosystems no species had traits that would protect the aerial part of the plant against fire, although most of the species are capable of post-fire generation by below ground buds. Our results show that the ecosystem studied, composed of taxa with a high degree of endemism and some of them threatened, is predominantly adapted to survival after a fire, although their response capacity may be decreased by environmental factors.

The exploitation of timber has had a profound impact on tropical forest areas and their structures. This study assessed the effect of selective logging on natural regeneration and soil characteristics in post-loading bay sites at the Pra-Anum forest reserve in Ghana, West Africa. The results showed no difference in the number of species enumerated in the loading bays and the undisturbed area. More trees were observed in the RAT and RNT plots than in the undisturbed area. Relative to the RAT plot, species on the RNT and the undisturbed area were less diverse and less evenly distributed. Mean tree height, diameter, and basal area were higher in the RAT and RNT plots than in the undisturbed plots. Soil bulk density was lower in the RAT and undisturbed plot than in the RAT plot and increased with increased depth. Soil organic matter was 44% and 27% more in the undisturbed and RAT plots, respectively, than in the RNT plot and accounted for 84.75%, 83.97% and 45.33% of variations in soil bulk density, pH, and CEC. The study provides insight into the need to rehabilitate highly disturbed areas in forests, particularly the addition of topsoil on loading bays, skid trails, roads, and gaps after logging to improve the productivity of the forest soils.

Background: The COVID-19 pandemic has had a substantial economic and psychological impact on workers in Saudi Arabia. The objective of the study was to assess the effects of the COVID-19 epidemic on the financial and mental well-being of Saudi employees in the Kingdom of Saudi Arabia. Purpose: The COVID-19 epidemic has resulted in significant economic and societal ramifications. Current study indicates that the pandemic has not only precipitated an economic crisis but has also given rise to several psychological and emotional crises. This article provides a conceptual examination of how the pandemic impacts the economic and mental health conditions of Saudi workers, based on contemporary Structural Equation Modeling (SEM) models. Method: The current study employed a qualitative methodology and utilized a sample survey strategy. The data was gathered from Saudi workers residing in major cities of Saudi Arabia. The samples were obtained from professionals such as managers, doctors, and engineers, as well as non-professionals like unskilled and low-skilled laborers, who are employed in various public and private sectors. A range of statistical tools, including Descriptive statistics, ANOVA, Pearson’s Correlation, Factor analysis, Reliability test, Chi-square test, and regression approach, were employed to analyze and interpret the results. Result: According to the data, the pandemic has caused a wide range of economic problems, including high unemployment and underemployment rates, income instability, and different degrees of pressure on workers to find work. Feelings of insecurity (about food and environmental safety), worry, dread, stress, anxiety, depression, and other mental health concerns have been generated by these challenges. The rate of mental health decline differs among demographics. Conclusions: The COVID-19 pandemic has universally affected all aspects of our lives worldwide. It resulted in an extended shutdown of educational institutions, factories, offices, and businesses. Without a question, it has profoundly transformed the work environment, professions, and lifestyles of billions of individuals worldwide. There is a high occurrence of poor psychological well-being among Saudi workers. However, it has been demonstrated that both economic health and mental health interventions can effectively alleviate the mental health burden in this population.

In this paper, we will provide an extensive analysis of how Generative Artificial Intelligence (GenAI) could be applied when handling Supply Chain Management (SCM). The paper focuses on how GenAI is more relevant in industries, and for instance, SCM where it is employed in tasks such as predicting when machines are due for a check-up, man-robot collaboration, and responsiveness. The study aims to answer two main questions: (1) What prospects can be identified when the tools of GenAI are applied in SCM? Secondly, it aims to examine the following question: (2) what difficulties may be encountered when implementing GenAI in SCM? This paper assesses studies published in academic databases and applies a structured analytical framework to explore GenAI technology in SCM. It looks at how GenAI is deployed within SCM and the challenges that have been encountered, in addition to the ethics. Moreover, this paper also discusses the problems that AI can pose once used in SCM, for instance, the quality of data used, and the ethical concerns that come with, the use of AI in SCM. A grasp of the specifics of how GenAI operates as well as how to implement it successfully in the supply chain is essential in assessing the performance of this relatively new technology as well as prognosticating the future of generation AI in supply chain planning.