This study examines the spatial distribution and structure of traffic offences in the Northern Great Plain region. The research is unique in that it examines a specific area through the lens of geography. The research shows and demonstrates that the research area of crime and transport geography is much broader than previous researches has shown. At the beginning of the study, the authors clarified the conceptual framework, as the terms “violation” and “offence” are often confused even in technical materials. The research shows which routes are the most frequently used by road hauliers in the regions under study and what type of checks have been carried out on these routes by the Transport Authorities of the Government Offices. The type of administrative penalty detected and the nationality breakdown of the infringements are described. The study typifies the infringements involving administrative fines by nationality category.

Sport has become a fundamental socio-economic area. Currently, technological progress plays one of the most important roles in the development of sport. In the twenty-first century, innovation, and technology are significantly shaping the world of law enforcement and sports policing, and huge changes are taking place that need to be responded to. The development, spread and completion of info communication, information technology, digital technologies, and digitalization itself at an ever-faster pace than ever before are fundamentally changing all areas of the economy and society. Today there is no question that digitalization is the engine of the economy, which has an impact in all sectors, including sports and law enforcement. In the study, the authors examine the possibility of technical development in the field of sports safety. Among other things, drones, facial recognition systems and predictive analytics will be examined. The methodology used is mainly based on the analysis and examination of previous methods. The authors propose to adapt the innovative tools used at previous sports and mass events in the field of sports safety.

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.