Concerns about public food safety are comparatively common in the Chinese food distribution industry. A dearth of expertise and scarce resources lead to frequent instances of incapacity and inadequate oversight, which negatively affect stakeholders in the circulation industry. The main challenges to food supervision are the need for more alignment between the technical specifications, comprehensiveness, and continuity of the existing food safety supervision legislation and the real circumstances facing the regulatory agencies. Despite the circulation field’s critical position in food safety regulation, its complex and variable characteristics make it challenging to implement and manage. There exist notable concerns over inadequate food safety standards and supervisory frameworks, vagueness in enforcing rules, and insufficient workforce and technical know-how in food safety supervision. The opportunities for regulating the food business with the government’s focus and attention considerably outweigh the obstacles that lie ahead. The growth of the food business needs to be viewed in the larger framework of the country’s economic development. Professional involvement and collaboration with technical departments can help regulatory bodies tackle non-compliant actions in the market circulation process in a timely way, resulting in a more evidence-based and responsive regulatory approach. Establishing a healthy equilibrium and elucidating the relationship between oversight and the food business will be crucial in the future.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

This study aims to analyze connectivity or accessibility between regions in Wakatobi islands, both within and between islands, to understand the available transportation network. Based on an understanding of the dynamics of connectivity, it is expected to provide a solid foundation for the development of more efficient and sustainable transportation infrastructure in the future. A combination of qualitative and quantitative approaches is used to explore data more comprehensively and accurately. The two primary airports and several ports are still insufficient in enhancing connectivity for both the residents and tourists within the archipelago. Improving road, sea, and air transportation networks is a necessity and expectation to improve connectivity between regions. An analysis of accessibility potential provides an overview of transportation costs and expensive and long travel fares. There are several needs that need to be met in the form of the revitalization of local ports, the development of the concept of Air Buses between crossing ports, optimizing routes between airports, and the implementation of Bus/BRT (Bus Rapid Transit) on each island with feeder lines. Furthermore, the development of connectivity in Wakatobi must consider various alternative modes of transportation, increasing service frequencies, and developing supporting infrastructure. This conclusion is the basis for the preparation of a holistic and sustainable connectivity development plan in the Wakatobi archipelago.

This study aims to explore the mediating role of perceived organizational support(POS) in the relationship between university teachers' competence and job performance. Through a questionnaire survey of 968 undergraduate university teachers in China, 879 valid questionnaires were collected. The study employed quantitative methods, constructing a university teacher competence scale comprising foundational competence, teaching competence, research competence, and innovation competence, as well as a job performance scale encompassing task performance, relationship performance, and adaptive performance. Structural equation modeling and SOBEL tests were used for data analysis. The results showed that POS exhibited different mediating effect patterns between various competence dimensions and job performance dimensions: no significant mediating effect was found in task performance; partial mediating effects were observed in relational performance and adaptive performance; and a complete mediating effect was identified between foundational competence and adaptive performance. The study provides theoretical support and practical guidance for university teachers management, emphasizing the importance of establishing a competence-based human resources management system, strengthening teachers perceptions of organizational support, and establishing diverse evaluation standards. Future research could further explore the impact of different cultural backgrounds and organizational types on mediating effects.