This paper discusses the construction strategy of innovation and entrepreneurship education path for college students under the background of digital economy. Firstly, this paper analyzes the characteristics of digital economy and its influence on higher education, and then puts forward four core construction paths for college students' innovation and entrepreneurship education: integrating digital skills and knowledge, promoting practice and innovative thinking, interdisciplinary integration and collaborative learning, and linking industry and academia. Each path discusses the specific implementation and expected effect in detail. The purpose of this study is to provide higher education institutions with effective methods and strategies to cultivate students with innovative spirit and entrepreneurial ability in the era of digital economy.

The study investigates the impact of corporate gender diversity on dividend payouts in Asia-Pacific countries. The study used the data of 610 listed firms in the Asian Pacific region over eleven years, from 2006 to 2016, with 6710 observations. The regression results revealed that the representation of women on board and at least 30% on board positively relates to dividend payout. Board size and board independence have a significant negative relationship with dividend payouts. Overall, results suggest that gender diversity on corporate boards has a greater propensity to pay dividends in the mix of ownership structure, strong and weak corporate governance compliance, and horizontal agency conflict.

The construction of journalism majors contains rich ideological and political resources. As one of the practical courses, the news interview and writing course is a professional basic course for journalism students. Therefore, for professionals who will undertake journalism in the future, they should not only have the ability to produce and disseminate information, but also shoulder the responsibility of telling Chinese stories, spreading Chinese voices, and delivering Chinese excellent culture. For the teaching of news interview and writing courses, students should be guided in thought, so that they have a sense of home and country, good professional ethics and social responsibility.

With the rapid development of modern AI painting, Chinese university fine arts education is facing numerous challenges and opportunities. This paper analyzes the impact of modern AI painting on traditional art creation and its implications for student skill development. Additionally, it explores the key areas where Chinese university fine arts education needs to transform, including curriculum, teaching methods, and teacher training, while proposing corresponding strategies.

Social and environmental issues gain more importance for society that stimulates companies to adopt and integrate more sustainability practices into their business activities. This study is embedded in almost uncovered in the literature context of Russian business that undergoes its ESG transformation in conditions of unprecedented sanctions and hostile institutional environment. The study aims to reveal the role of internal stakeholders (top managers, line managers, and employees) in successful implementation of a company’s ESG practices along various dimensions. Using the primary data from 29 large Russian companies the fsQCA method is applied to identify various configurations of contingencies that stimulate their ESG performance. The analysis results in identification of two alternative core conditions for high ESG performance in Russian companies: high top management commitment to sustainability and low employees’ commitment to sustainability or the employees’ awareness about sustainability. At the end, the study results in two generic profiles composed of top management commitment, line management support, and employees’ awareness, behavior, and commitment towards ESG performance. The results show two different approaches towards ESG transformation that may bring a company to the comparably similar desired outcome. The study has a potential for generalization on a wider scope of emerging market contexts.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.