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.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

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.

On the basis of the framework of Perceptual Assimilation Model connected to speech perception, this paper reports on a study of the relationship between the experience of L1 (Chinese) and L2 (English) production from the point of lexical stress level. Chinese EFL speakers were recruited for this study. All the participants were required to read 20 words in the form of English, of which the lexical stress was recorded so as to make further analysis and comparison. The study indicates that the biggest challenge for Chinese EFL learners is the misplacement of word stress. It often occurs in polysyllabic words, and there is a strong tendency of stress shift on the second syllable. The dominant reason for the misplacement is that the second or the latter syllable is frequently stressed in mandarin dissyllables. This implies that Chinese EFL learners should lay more emphasis on phonological awareness of L2 and sufficient supply of L2 auditory input should also be assured in order to maintain the quality of perception and production in stress acquisition.

Brazil occupies a prominent position as one of the largest domestic air passenger markets globally. In May 2019, OAG Aviation Worldwide Limited (OAG), a renowned global travel data provider, ranked Brazil as the world’s 6th largest domestic market. This study identifies and meticulously analyses statistical trends in how service levels affect passenger demand on domestic air routes in Brazil. To that end, it employs a panel-data gravity model incorporating service as an instrumental variable. The findings confirm the influence of traditional gravity explanatory variables, while also contributing novel insights into the impact of service levels on domestic routes. The analysis reveals that, while factors such as income and distance play a fundamental role in shaping domestic demand, level of service emerges as a crucial determinant on regional connections. Overall, the statistics suggest growing divergences between Brazilian airlines and regional air transport. Accordingly, substantial changes are necessary in both government policies and the services offered by the airline industry in order to harness the full potential of Brazil’s domestic air transport passenger market and foster regional development.