In the era of IR4.0, environmental dynamism and satisfying customer needs through digital innovations have evolved across IT industries. This article attempts to examine the effect of technological culture (TC) and knowledge sharing (KS) on digital innovation (DI), organizational performance (OP), and the moderating effect of self-efficacy (SE) on the link between TC, KS, and DI. This study evaluates a novel conceptual framework utilizing survey data from 270 samples of IT firms’ employees in Bangladesh and analyzing it employing the PLS-SEM approach. The findings indicate that knowledge sharing and technological culture have a significant impact on DI and DI also significantly mediates the relationship between operational, financial, and employee performance. The findings suggest businesses recognize the chance of developing digital technologies and the digitalization trend in IT sectors by being devoted to embracing new technological cultures and upgrading their knowledge exchange to become innovation leaders and increase OP. This study describes how new digital technologies and knowledge sharing may be exploited to produce innovative digital creative digital solutions’ innovative products and services which ultimately increase their OP, where the managers of the IT organizations can apply this knowledge in respected fields.

The Guangdong-Macao Intensive Cooperation Zone in Hengqin (Intensive Cooperation Zone) has emerged as a pivotal economic hub, attracting Macao residents and enterprises. However, disparities in contract-related rules between the zone and Macao have led to legal challenges. This article delves into a comparative study of contract laws between the People’s Republic of China (PRC) and Macao. Analyzing key facets such as pacta sunt servanda, freedom of contract, principle of equity, contract form, principles of interpretation, and termination of contract, the study identifies nuanced differences. Recognizing the imperative of aligning contract laws for the Intensive Cooperation Zone’s development, the article advocates for a unified legal environment. To achieve this, the author proposes a model contract law that prioritises the United Nations Convention on Contracts for the International Sale of Goods (CISG) as the basis. Notably, Macao’s contract-related rules should govern aspects not covered by the CISG given the policy trend in the Intensive Cooperation Zone. The proposed model law serves as a foundation for legislative reform, aiming to address the existing disparities and promote the Intensive Cooperation Zone’s economic growth.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

This study aims to determine the effect of Human Capital Management (HCM) and work ethics on the performance of life insurance agents mediated by Organizational Citizenship Behavior-Organization (OCB-O) and Organizational Citizenship Behavior-Individual (OCB-I). The data was collected from 103 respondents who had entered the category of having won the Top Agent Awards (TAA) using a survey approach with questionnaires. The population consisted of life insurance agents who had won the TAA/MDRT, a 5 Likert scale questionnaire, and analyses using the SEM-AMOS-21 program. The results prove HCM has a positive significant effect on work ethics; HCM does not have a substantial impact on OCB-O and OCB-I; Work Ethics have a considerable effect on OCB-I and OCB-O; OCB-O and OCB-I have no significant impact on performance; HCM does not have a substantial effect on performance; Work Ethics does not have a considerable impact on performance, however, if OCB-I mediates HCM it will strengthening agent Performance, likewise, Work Ethics if mediated by OCB-I, will strengthening Performance. The findings of this study are that for insurance agents to perform well, companies can treat agents as HCM and work ethics, and it is essential to pay attention to OCB-I as mediation in improving agent performance.

Intelligent toy design and development talents need to master certain electronic intelligent control, arts and crafts design, product modeling design and other skills. There is a shortage of intelligent toy designers in our country, and toy enterprises are in urgent need of professional and technical personnel engaged in toy product modeling and functional design. Therefore, it is urgent to cultivate intelligent toy design and development talents. This paper explores the necessity of cross-professional training of intelligent toy design and development talents, relies on teachers' scientific research and enterprise projects, etc., takes graduation projects as a breakthrough, pushes back the talent training curriculum system, and proposes an cross-professional collaborative training model. Through cross-professional combination training intelligent toy design talents, so that they have the design thinking of toy designers and a certain degree of electronic engineer design thinking, can better adapt to the rapid development of modern toy design industry, enterprises changing new requirements.

This research article examines the relationship between the level of social welfare expenditure and economic growth rates, based on unbalanced panel data from 38 OECD countries covering the period from 1985 to 2022. Four hypotheses are formulated regarding the impact of social expenditure on economic growth rates. Through multiple iterations of regression model building, employing various combinations of dependent and independent variables, and conducting tests for stationarity and causality, compelling empirical evidence was obtained on the negative influence of social welfare spending on economic growth rates. The study takes into account both government and non-governmental expenditures on social welfare, a novelty in this field. This approach allows for a detailed examination of the effects of different components on economic growth and provides a more comprehensive understanding of the relationships. The findings indicate that countries with high levels of social welfare spending experience a slowdown in economic growth rates. This is associated with increasing demands on social security systems, their growing inclusivity, and the escalating required levels of financing, which are increasingly covered by debt sources. The research highlights the need to strike a balance between social expenditures and economic growth rates and proposes a set of measures to ensure economic growth outpaces the indexing of social expenditures. The abstract underscores the relevance of the study in light of the widespread recognition of the necessity to combat inequality, poverty, and destitution, and calls on OECD countries’ governments to pay increased attention to social policy in order to achieve sustainable and balanced economic growth.