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.

The present study demonstrates the effect of direct solar drying (DSD) and hot air drying (HAD) on the quality attributes of Fuji apple slices. DSD samples took a longer time (150–180 min) to dry and simultaneously reached higher equilibrium moisture content at the end of rehydration than HAD samples. DSD samples have higher rehydration ability, dry matter holding capacity, and water absorption capacity than HAD samples. Among several empirical models, the Weibull model is the best fit with higher R² (0.9977), lower root mean square (0.0029), and chi-square error (0.0031) for describing the rehydration kinetics. Rehydrated HAD samples showed better color characteristics than DSD in terms of overall color change, chroma, and hue angle values. Whereas the hardness and chewiness of rehydrated DSD samples were better than HAD samples because of higher dry matter holding capacity in DSD. Apart from color retention, the DSD samples showed better rehydration capacity and a good texture upon rehydration than HAD slices.

There has always been a subtle connection between the development of science and technology and society's ethical beliefs. They mutually constrain and promote each other, collectively forming the fundamental framework of modern social ethics and moral systems. The exploration of the relationship between the two has significant theoretical value and practical significance. Thus, there is an urgent need for a new research paradigm to establish theoretical and practical guidance for the various issues arising between technology and ethics. This paper aims to analyze the binary structure of "human-nature" in the philosophy of life technology. Based on this research paradigm, it seeks to reveal the dialectical unity between technology and ethics. Furthermore, the paper explores how to construct a new ethical perspective of harmonious coexistence between humans and nature in the present era. It also delves into the methods to confront this ethical dilemma.

In higher eukaryotes, the genes’ architecture has become an essential determinant of the variation in the number of transcripts (expression level) and the specificity of gene expression in plant tissue under stress conditions. The modern rise in genome-wide analysis accounts for summarizing the essential factors through the translocation of gene networks in a regulatory manner. Stress tolerance genes are in two groups: structural genes, which code for proteins and enzymes that directly protect cells from stress (such as genes for transporters, osmo-protectants, detoxifying enzymes, etc.), and the genes expressed in regulation and signal transduction (such as transcriptional factors (TFs) and protein kinases). The genetic regulation and protein activity arising from plants’ interaction with minerals and abiotic and biotic stresses utilize high-efficiency molecular profiling. Collecting gene expression data concerning gene regulation in plants towards focus predicts an acceptable model for efficient genomic tools. Thus, this review brings insights into modifying the expression study, providing a valuable source for assisting the involvement of genes in plant growth and metabolism-generating gene databases. The manuscript significantly contributes to understanding gene expression and regulation in plants, particularly under stress conditions. Its insights into stress tolerance mechanisms have substantial implications for crop improvement, making it highly relevant and valuable to the field.

This study delves into the evolving landscape of smart city development in Kazakhstan, a domain gaining increasing relevance in the context of urban modernization and digital transformation. The research is anchored in the quest to understand how specific technological factors influence the formation of smart cities within the region. To this end, the study adopts a Spatial Autoregressive Model (SAR) as its core analytical tool, leveraging data on server density, cloud service usage, and electronic invoicing practices across various Kazakhstani cities. The crux of the research revolves around assessing the impact of these selected technological variables on the smart city development process. The SAR model’s application facilitates a nuanced understanding of the spatial dynamics at play, offering insights into how these factors vary in influence across different urban areas. A key finding of this investigation is the significant positive correlation between the adoption of electronic invoicing and smart city development, a result that stands in contrast to the relatively insignificant impact of server density and cloud service usage. The conclusion drawn from these findings underscores the pivotal role of digital administrative processes, particularly electronic invoicing, in driving the smart city agenda in Kazakhstan. This insight not only contributes to the academic discourse on smart cities but also holds practical implications for policymakers and urban planners. It suggests a strategic shift towards prioritizing digital administrative innovations over mere infrastructural or technological upgrades. The study’s outcomes are poised to guide future smart city initiatives in Kazakhstan and offer a reference point for similar emerging economies embarking on their smart city journeys.

Cobalt-ion batteries are considered a promising battery chemistry for renewable energy storage. However, there are indeed challenges associated with co-ion batteries that demonstrate undesirable side reactions due to hydrogen gas production. This study demonstrates the use of a nanocomposite electrolyte that provides stable performance cycling and high Co²⁺ conductivity (approximately 24 mS cm⁻¹). The desirable properties of the nanocomposite material can be attributed to its mechanical strength, which remains at nearly 68 MPa, and its ability to form bonds with H₂O. These findings offer potential solutions to address the challenges of co-dendrite, contributing to the advancement of co-ion batteries as a promising battery chemistry. The exceptional cycling stability of the co-metal anode, even at ultra-high rates, is a significant achievement demonstrated in the study using the nanocomposite electrolyte. The co-metal anode has a 3500-cycle current density of 80 mA cm⁻², which indicates excellent stability and durability. Moreover, the cumulative capacity of 15.6 Ah cm⁻² at a current density of 40 mA cm⁻² highlights the better energy storage capability. This performance is particularly noteworthy for energy storage applications where high capacity and long cycle life are crucial. The H₂O bonding capacity of the component in the nanocomposite electrolyte plays a vital role in reducing surface passivation and hydrogen evolution reactions. By forming strong bonds with H₂O molecules, the polyethyne helps prevent unwanted reactions that can deteriorate battery performance and efficiency. This mitigates issues typically associated with excess H₂O and ion presence in aqueous Co-ion batteries. Furthermore, the high-rate performance with excellent stability and cycling stability performance (>500 cycles at 8 C) of full Co||MnO₂ batteries fabricated with this electrolyte further validates its effectiveness in practical battery configurations. These results indicate the potential of the nanocomposite electrolyte as a valuable and sustainable option, simplifying the development of reliable and efficient energy storage systems and renewable energy applications.