Objective: This research analyzed the psychometric properties of the Ambivalent Classism Inventory (ICA) in Peru. Methodology: A critical review of literature related to poverty, inequality, and structural gaps was conducted, involving 882 participants aged 14 to 89 years (M = 24.61, SD = 9.07). Results: Exploratory-confirmatory factor analyses were satisfactory, finding a similar factorial structure to the original scale and the adaptation (hostile classism, protective paternalism, and complementary class differentiation). Regarding items, there was a reduction, leaving only 12; however, comparing alternative models, the three-factor structure with 12 reagents showed adequate fit (χ² = 214.588, df = 51, p < 0.001; CFI = 0.996; RMSEA = 0.060; SRMR = 0.033), allowing for invariance testing. Practical Implications: The scale allows for investigating attitude profiles of individuals with privileged social class. Contribution: The instrument is a valuable contribution, considering that the nation has a high poverty rate, leading to economic, political, and social inequality among the population.

This study examines the relationship between macroeconomic determinants and education levels in eight selected African oil-exporting countries (AOECs) over the period 2000–2022. Drawing on human capital theory, the paper scrutinizes the impact of factors such as income inequality, health outcome, economic growth, human development, unemployment, education expenditure, institutional quality, and energy consumption on education levels. Employing robust estimation techniques such as fixed effects (FE), random effects (RE), pooled mean group (PMG) and cross-section autoregressive distributed lag model (CS-ARDL), the study unveils vital static and dynamic interactions among these determinants and education levels. Findings reveal notable positive and significant connections between education levels and some of the variables—human capital development, institutional quality, government expenditure on education, and energy consumption, while income inequality demonstrates a consistent negative relationship. Unexpectedly, health outcomes exhibit a negative impact on education levels, warranting further investigation. Furthermore, the analysis deepens understanding of long-run and short-run relationships, highlighting, for example, the contradictory impact of gross domestic product (GDP) and unemployment on education levels in AOECs. Finally, the study recommends targeted human development programs, enhanced public investment in education, institutional reforms for good governance, and sustainable energy infrastructure development.

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

This study aims to quantitatively analyze the equity of social service space in urban parks in China, in order to explore the equity issues faced by different social groups in accessing urban park services. The research background focuses on the importance of urban parks as social service spaces, particularly in improving residents’ quality of life and well-being. Through a comprehensive literature review, the study examines the social service functions of urban parks, the relationship between parks and social psychology, and the theoretical framework of equity. The study employs quantitative research methods, collects data on urban park usage and resident satisfaction, and defines relevant analysis variables. The data analysis section reveals the basic characteristics of park service space usage and resident well-being index through descriptive statistical methods. Subsequently, quantitative analysis is conducted to evaluate the current status of equity in urban park service space and explore the key factors influencing equity. The study reveals a significant correlation between social psychological factors, resident well-being index, and equity in park service space. Finally, the research conclusion emphasizes the importance of improving equity in social service space in urban parks and provides specific policy recommendations. At the same time, the study acknowledges its limitations and suggests future research directions. This study provides insights for urban planners and policymakers on how to enhance equity in urban park services and offers important strategic guidance for improving overall well-being of urban residents.

The purpose of this study is to investigate different factors associated with remote online home-based learning (thereafter named OHL), including technical system quality, perceived quality of contents, perceived ease of use, and perceived usefulness in relation to the satisfaction of undergraduate students following the post-COVID-19 pandemic in Malaysia. Additionally, the mediating roles of attitude are also investigated. Two hundred questionnaires were distributed using judgmental sampling method and 156 completed responses were collected. The data were subsequently analyzed using PLS-SEM. The findings imply that the OHL system is an effective method although it is challenging to operate. In terms of perceived technical system quality, OHL is currently more gratifying for students; however, some have reported that the quality of the content delivered via the remote system is still unsatisfactory. Moreover, the study found that attitude is a significant determinant of undergraduates’ satisfaction with OHL. This study contributes to the advancement of current knowledge by inspecting the factors of the Undergraduate Level OHL System using the mediating roles of attitude. In terms of underpinning theories, Technology Acceptance Model and Information System Model were employed as the guiding principles of the current study.