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.

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.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

International logistics supply chain is an important guarantee to support the country to build a new development pattern, this paper aims to propose a new strategy to promote the development of international logistics supply chain through the case study of Ningbo City. On the basis of supply chain theory and international logistics theory, this paper constructs SWOT model to study the case of Ningbo City, and draws the following conclusions: The international logistics supply chain of Ningbo city has the advantages of superior geographical location, perfect logistics infrastructure and strong port resources, and the disadvantages of low logistics informatization level and logistics management mode to be optimized. At the same time, it faces the opportunities of “One Belt and One Road” initiative and the competitive threat of other logistics centers. Adopting strategies such as policy support, strengthening logistics informatization construction and optimizing logistics management mode can ensure the stable development of foreign trade, which is conducive to accelerating the construction of a new development pattern and modern economic system in which domestic and foreign cycles promote each other.

In the perspective of this article, the intercultural influences are viewed through the lens of educational benefits likely to be acquired by students following international socio-educational exchange programs. A model analysis is proposed based on these benefits on students majoring in economic areas, and it has been based on the perspective of influences through education and interaction with different cultures as compared to those of which the individual belongs to, respectively social influence. The research carried out was based on the observations made throughout a five-year period, between 2013 and 2018, regarding the evolution of students participating in the Erasmus programs. The analysis of the international socio-educational experience of people who studied abroad at a foreign university for a certain period of time was the starting point to design a research methodology so that the proposed topic could be investigated by collecting, structuring and analysing qualitative data, considering the fact that qualitative data will allow the discovery of associations of features, respectively of the benefits of personal experiences, which can only be analysed and perceived through the lens of points of view of those who experienced them. The qualitative research included the analysis of students in economics majors participating in the Erasmus program during the academic year 2018–2019 at a small university. The interview technique was used and the processing and interpretation of the data was carried out using software specific to qualitative research. The analysis carried out focused on the identification of complex connections underlying in the answers received from the respondents, answers that allowed the outlining of conceptual maps related to the research objectives. The purpose of the analysis was to underline the intercultural influences as perceived throughout four processes: individual internalization, socialization, individualization and humanization. These influences are revealed by the outcome of the research, that is the five conceptual maps that have resulted. These conceptual maps represent a starting point for future similar researches.

Focusing on Shanghai Port, this in-depth study explores how government support can make port organizations more competitive. This study shall implement qualitative analysis based on in-depth interviews with key industry and government leaders to break down the complicated actions taken by the government and how they have changed the operational and strategic skills of the port industry. Seven factors were found in our study to be the most crucial support factors: Financial, regulatory, infrastructure growth, talent, market, policy, and organizational support. In their ways, each of these groups undermines the ability of port businesses to compete. For instance, finance can make ports more competitive in aspects such as tax cuts, lower interest rates, innovation and R&D funds, financing programs, venture capital funds, and putting up R&D sites. Supporting regulations makes sure that there is fair competition and smooth operations. This is done by protecting intellectual property, keeping the market going smoothly, improving the business environment, and monitoring market regulations. Building new infrastructure, such as innovation and updated buildings, enables the smooth running of the port businesses and minimizes wastage of time; thus, more time is spent on production. Supporting talent, the market, and policy all work together to make the human capital, international cooperation, and strategic regulatory framework that a company needs to stay ahead in the long run. It is clear from organizational support how important collaborative networks are for making ports more competitive. These networks, for instance, can be of assistance in helping schools and businesses work together, create new technologies, and find ways for companies and colleges to study together. This study examines these support systems to determine where the government should step in and how the systems can be made better to make ports more competitive. In terms of practical contribution, this in-depth study helps policymakers and port workers plan for the future. This study shows a fair way for the government to support the port business, which changes with its needs and stays competitive in the world of trade.