This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.
The growing interconnectedness of the world has led to a rise in cybersecurity risks. Although it is increasingly conventional to use technology to assist business transactions, exposure to these risks must be minimised to allow business owners to do transactions in a secure manner. While a wide range of studies have been undertaken regarding the effects of cyberattacks on several industries and sectors, However, very few studies have focused on the effects of cyberattacks on the educational sector, specifically higher educational institutions (HEIs) in West Africa. Consequently, this study developed a survey and distributed it to HEIs particularly universities in West Africa to examine the data architectures they employed, the cyberattacks they encountered during the COVID-19 pandemic period, and the role of data analysis in decision-making, as well as the countermeasures employed in identifying and preventing cyberattacks. A total of one thousand, one hundred and sixty-four (1164) responses were received from ninety-three (93) HEIs and analysed. According to the study’s findings, data-informed architecture was adopted by 71.8% of HEIs, data-driven architecture by 24.1%, and data-centric architecture by 4.1%, all of which were vulnerable to cyberattacks. In addition, there are further concerns around data analysis techniques, staff training gaps, and countermeasures for cyberattacks. The study’s conclusion includes suggestions for future research topics and recommendations for repelling cyberattacks in HEIs.
The promulgation of the Curriculum Standards for ordinary high School (2017 edition, 2020 revision) has effectively promoted the reform of high school mathematics classroom. In order to cope with the change of textbook content in the new curriculum reform, it has become one of the important tasks for high school mathematics teachers to implement teaching activities better and sort out and analyze the differences between the old and new textbooks. This paper analyzes the differences between old and new textbooks from the three dimensions of system structure, course content and example exercises, and gives some reasonable teaching suggestions. Among them, the new textbook uses 2019 "Ordinary High School Textbook" person-taught A version of Compulsory Mathematics 1, and the old textbook uses 2004 "Ordinary High School Mathematics Curriculum Standard Experimental Textbook" person-taught A version of compulsory Mathematics 4. In general, the adjustment of the new teaching materials is more in line with the cognitive characteristics of students, pay attention to the penetration of mathematical culture and pay attention to the development of students' mathematical core literacy.
Sketching on stimulus-organism-response theory, this study aims to investigate the mediating effect of environmental passion on the relationship of the environmentally specific servant leadership with employees’ green behavior. Using purposive sampling approach, the authors adopted one month time-lagged approach to collected data from 232 academic employees in higher education institutions of China. Response rate in this study is 46.40%. The partial least-structural equation modeling (PLS-SEM) analysis was conducted in the smartpls 4.0 software to test the proposed hypotheses. The current empirical findings confirm that environmentally specific servant leadership significantly positively influence employee’s environmental passion and environmental passion significantly positively affects the employee’s workplace green behaviors. This current finding offered support in favor of mediating impact of environmental passion on the “environmentally specific servant leadership-employees workplace green behaviors” relationship. To the best of authors, this study is among pioneers’ studies to investigate the integrated relationship of environmentally specific servant leadership, environmental passion and green behavior in higher education institutions context of China. Limitations and implication have been elaborated at the end.
In recent years, China has been emphasizing the importance of "mass entrepreneurship and innovation". Through such policies, more outstanding "great country craftsmen" should be cultivated, providing strong support for the overall industrial upgrading of our country. In order to achieve this grand national strategic goal, each university needs to conduct targeted exploration of the integration of innovation, entrepreneurship, and craftsmanship spirit based on its own actual situation. This article will explore the integrated cultivation mode of entrepreneurship and innovation+craftsmanship spirit from multiple aspects such as national policy guidance, student training plans, and training channels, based on the specific situation of the current development of entrepreneurship and innovation, combined with the research results of our school. In the process of entrepreneurship and innovation education, we will cultivate students' craftsmanship spirit and provide sufficient assistance for social development.
Copyright © by EnPress Publisher. All rights reserved.