Political identity is of special significance to the political construction and social development of contemporary China. Returnee lecturers are an important part of the university teaching team and an important force in training socialist builders with Chinese characteristics. An empirical survey was conducted on 35 returnee lecturers in universities in Jinhua area by means of questionnaires and interviews. The results show that the political identity of the returnee lecturers is generally good, but there are some problems, such as political party identity, national identity, institutional identity and interest identity need to be improved. As a result, factors such as gender, political profile and length of stay abroad have a significant effect on the political identity of returnee lecturers. The paper concludes with some initiatives, such as strengthening ideological and political education, improving remuneration and promoting career development.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

This study investigates the intricate relationship between awareness advertising and buying intention among Iraqi grocery shoppers, exploring the mediating role of consumer attitude. Employing a quantitative approach, the authors surveyed 300 shoppers. Using a random sampling technique. To ensure rigor and validity, the authors rigorously analyzed the relationships using partial least squares structural equation modelling (PLS-SEM) based on 288 valid responses. The findings reveal that awareness advertising significantly impacts buying intention, mediated by consumer attitude. These insights offer valuable management implications for product marketers. Sufficient brand awareness attracts consumer attention, shapes positive attitudes, and ultimately drives purchase decisions. This study further validates the theoretical model of consumer response by empirically establishing consumer attitude as a central intermediary between awareness advertising and buying intention within the Iraqi market context.

Promoting travelling intention within social media is significant for stakeholders to grasp a new tourism market and cultivate a new model for development of tourism industry. This study aims to understand path of destination image affecting travelling intention, and to investigate the mediation role of perceived value, furthermore, to uncover the role of moderator of situational involvement. This paper conducts a survey on tourists visiting Guilin, collecting 435 questionnaires, and uses the structural equation modeling method to explore how the image of the tourism destination affects tourists’ willingness to travel. The research results indicate that cognitive image, emotional image, and projected image all have a significant positive impact on perceived value, perceived value as a significant mediator to bridge the relationship among the destination image and tourists’ travel intention. Furthermore, situational involvement plays a negative moderating role in the mediating effect of emotional value. This study endeavor will serve to enrich the understanding of perceived value theory, destination image theory, and tourism consumer behavior theory. It will also provide theoretical foundations and policy recommendations for guiding tourism consumer behavior, analyzing destination image perception, and destination marketing.

Currently, there is a unique situation in the global economy, industrial eras coexist together, there is interaction and transformation of financial systems simultaneously within the framework of Industry 4.0 and Industry 5.0. New, digital resources are entering the economy, intellectual capital is becoming virtual, artificial intelligence is increasingly finding its application in the structure of financial support. Financial intermediation in developing countries is also subject to global trends, the active development of new instruments for developing economies is especially important. The aim of the study is to identify effective ways to develop financial intermediation in Industry 5.0 for the economies of developing countries. Based on the results of the study on the development of financial institutions mediation revealed a problem related to the lack of reasonable tools that could be used to improving the efficiency of the financial intermediaries market, proposed the main directions of such a process: mobilization of savings, distribution financial assets, payment system, risk management and control over market agents involved in financial operations.

The purpose of this research was to investigate the influence of innovative organizational culture on innovativeness through human resource management and the innovative skills of personnel. The population of this study comprised small and medium enterprises (SMEs) in Thailand from both the manufacturing and service sectors. Purposive sampling was employed to gather information from entrepreneurs, executives, or department managers of SMEs through an online questionnaire distributed via email, obtaining a total of 440 responses. Data were analyzed using descriptive statistics and structural equation models (SEM) for hypothesis testing. The results indicated that SMEs in this context had a moderate level of innovative organizational culture, human resource management, innovative skills, and innovativeness. Moreover, the structural equation model was consistent with the empirical data, revealing that innovative organizational culture has a direct influence on innovativeness. Furthermore, human resource management and the innovative skills of personnel were found to be partial mediators in the relationship between innovative organizational culture and innovativeness. The indirect effect through these two variables was greater than the direct effect. These findings confirmed the relationship between innovative organizational culture, human resource management, innovative skills, and innovativeness among SMEs in Thailand, leading to guidelines for businesses to improve their innovativeness.