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.

This study investigated the relationship between telecommunications development, trade openness and economic growth in South Africa. It determined explicitly if telecommunications development and trade openness directly impact economic growth or whether telecommunications strengthen or weaken the link between trade openness and economic growth using the ARDL bounds test methodology. The findings reveal that both telecommunications development indicators and trade openness significantly and positively impact South Africa’s GDP in the short and long terms. The study also found that control variables like internet usage and gross fixed capital formation significantly and positively influence GDP. Conversely, inflation was found to consistently affect GDP negatively and significantly. The findings from the ARDL cointegration analysis affirm a long-run economic relationship between the independent variables and GDP. The study also established that telecommunications development slightly distorts trade in the foreign trade-GDP nexus in South Africa. Despite this, the negative interaction effect is not substantial enough to overshadow the positive impact of trade openness on economic growth. From a policy perspective, the study recommends that South African policymakers prioritise enhancing local goods’ competitiveness in global markets and reducing trade barriers. It also advocates for improving the accessibility and affordability of telecommunications technologies to foster economic development.

This research explores the relationship between the independent variables (need for achievement, risk-taking, family support, economic factors, and the dependent variable of women’s enterprises’ success) and examines the moderating influence of socio-cultural factors. A survey-based methodology was adopted. One hundred sixty-nine small and medium-sized enterprises (SMEs) in the Palestinian West Bank were surveyed using structured questionnaires. Structural equation modeling (SEM) was conducted by using the Smart-PLS program. The results indicate that women entrepreneurs’ success in SMEs is positively and significantly impacted by the need for achievement as an internal factor and economic factors and family support as external factors. Furthermore, sociocultural factors did not show any significant moderating influence. By gaining knowledge about the relationship between internal and external factors and the success of women-owned SMEs, this study adds to the body of literature already in existence. These factors can be considered in the success of these enterprises, particularly in an environment full of political and economic fluctuations. Furthermore, the research is said to be the first of its type in Palestine, particularly concerning SMEs run by women. It also supports entrepreneurs by providing them with resources that might aid in the growth and success of their businesses.

The usage of cybersecurity is growing steadily because it is beneficial to us. When people use cybersecurity, they can easily protect their valuable data. Today, everyone is connected through the internet. It’s much easier for a thief to connect important data through cyber-attacks. Everyone needs cybersecurity to protect their precious personal data and sustainable infrastructure development in data science. However, systems protecting our data using the existing cybersecurity systems is difficult. There are different types of cybersecurity threats. It can be phishing, malware, ransomware, and so on. To prevent these attacks, people need advanced cybersecurity systems. Many software helps to prevent cyber-attacks. However, these are not able to early detect suspicious internet threat exchanges. This research used machine learning models in cybersecurity to enhance threat detection. Reducing cyberattacks internet and enhancing data protection; this system makes it possible to browse anywhere through the internet securely. The Kaggle dataset was collected to build technology to detect untrustworthy online threat exchanges early. To obtain better results and accuracy, a few pre-processing approaches were applied. Feature engineering is applied to the dataset to improve the quality of data. Ultimately, the random forest, gradient boosting, XGBoost, and Light GBM were used to achieve our goal. Random forest obtained 96% accuracy, which is the best and helpful to get a good outcome for the social development in the cybersecurity system.

In the context of globalization and urbanization, rural development faces many challenges, such as population loss and uneven distribution of resources. This paper analyzes the similarities and differences in sustainable rural development strategies between China and Europe through a comparative perspective. China has optimized land use by relying on land policy innovations, such as the household contract responsibility system and the “separation of three rights”, as well as the construction of small towns; while Europe focuses on private ownership and market mechanisms, and supports agricultural and rural development through the Common Agricultural Policy (CAP). Using literature review, comparative research and policy analysis, the study shows that the policy innovations in China and Europe, each with its own focus, have been effective in promoting agricultural output and rural social development. Particularly noteworthy is that the “three rights” policy has increased agricultural productivity through the liberalization of management rights, while the European CAP has contributed to the diversification of the rural economy and environmental protection through continuous reforms. This study emphasizes that through policy innovation and international cooperation, combining the strengths of China and Europe, it is possible to provide a new model of sustainable development for the global countryside. Specifically, through the establishment of Sino-European R&D centers for agricultural science and technology, exchange of talents, and cooperation in green infrastructure development, technology transfer and application can be accelerated, cultural exchange and understanding can be promoted, and the sustainable development agenda for global rural areas can be jointly advanced.

Since 2019, major travel destinations worldwide have issued travel-related restrictions against COVID-19. There is much research on tourism, but few studies have been conducted to explain the relevance of revisiting intention from the perspective of the epidemic or the dramaturgical theory. The purpose of the research is to explore the impact of customer experience on revisit intention during the period of COVID-19 slowdown by using dramaturgical theory. This study used a survey methodology, and the questionnaire was distributed on an online questionnaire platform. The URL of the questionnaire was published on social media (such as Facebook and LINE) to collect data from 389 samples of people who have foreign travel experience. The data was analyzed by employing partial least square structural equation model (PLS-SEM) methodology with the help of the statistical software “SmartPLS”. The research findings are as follows: 1) setting, audience, and performance are the three important elements of dramaturgical theory that impact the experience quality; 2) customer experience of tourists has a significant impact on the experience quality; 3) experience quality has a significant positive impact on the experience value and relationship quality; 4) experience value and relationship quality are important predictors of revisit intention. This study provides academic implications regarding the use of dramaturgical theory in relation to customer experience and relationship constructs in the context of tourism. Furthermore, it also provides some practical implications to tourism practitioners and managers, which would assist tourism industries in developing successful marketing strategies for the possible recovery of COVID-19.