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 research focuses on researching the impact of the diverse communication media that facilitate or develop Student Motivation and Engagement in the educational systems of the states in the Gulf, especially Oman. The main goal of this work is to determine which type of method is most effective in encouraging students in view of cultural and technological factors present in the region. Comparisons using hypothesis testing and structural models which provided higher T value for Technology-Based Communication Methods (TBCM) and Human Face-to-Face Communication Methods (HFtFCM). Next, the research hypothesis H2 that TBCM has a direct positive relationship with SMaE was supported by the following regression coefficients: β = 0.177, t = 4.493; p = 0.000. On the other hand, there was no effect of HFtFCM on SMaE as indicated by a regression coefficient of 0.056 (p < 0.124) for this hypothesis and therefore, this hypothesis was rejected. The analysis using the mediator of Student Perception of Communication Effectiveness (SPoCE) only partly mediates TBCM and SMaE (β = 0.047, t = 3.737, p = 0.000). However, SPoCE was found not to moderate the relationship between HFtFCM and SMaE (β = −0.01, t = 1.125, p = 0.005). The present study underlines the efficiency of TBCM in the area of student engagement, while face-to-face conversation does not play significant part in this process. The obtain results conclude that, the traditional and technological evolution in the Gulf region supports the adoption of TBCM in educational systems. Such approaches support with the technological learning and likings of students, offering greater flexibility and engagement. Educational systems must highlight TBCM to better meet the growing needs of their student, while identifying that face-to-face remains important, though secondary, in energetic motivation.

Sustainable ocean tourism is required to establish a balance between the environmental, economic, social and cultural aspects of ocean tourism development. Sustainable ocean tourism also contributes to local and national economies, enhancing the quality of social life and protecting the ecology. Sustainable ocean tourism expands the positive contribution of tourism to biodiversity conservation and poverty reduction and aims to attain the common goals of sustainable developments for ocean tourism. Sustainable ocean tourism is possible due to the roles of regulators and private and government institutions. Government policies, regulations and guidelines play vital roles towards achieving the sustainability of ocean tourism. However, the role of institutions also cannot be ignored, which provide support in the innovation of technologies and the implementation of policies. The paper targets to investigate the roles of regulations, policies and institutions in the sustainability of ocean tourism. A primary online survey on the perception of tourism experts was conducted for this study using Google Forms. The tourism experts were invited from all over the world to participate in the survey. The study received a total of 33 responses, out of which only 30 valid responses were considered. Using the Tobit regression model, the study found that, while regulations in India relative to foreign countries significantly boost the sustainability of ocean tourism, government policies and public institutions in India relative to foreign countries remain insignificant in predicting the sustainability of ocean tourism. Therefore, government policies and public institutions in India need to be revised and reformulated to make them important drivers of the sustainability of ocean tourism.

Diagnosis-related groups (DRGs) are gaining prominence in healthcare systems worldwide to standardize potential payments to hospitals. This study, conducted across public hospitals, investigates the impact of DRG implementation on human resource allocation and management practices. The research findings reveal significant changes in job roles and skill requirements based on a mixed-methods approach involving 70 healthcare professionals across various roles. 50% of respondents reported changes in daily responsibilities, and 42% noted the creation of new roles in their organizations. Significant challenges include inadequate training (46%), and coding complexity (38%). Factor analysis revealed a complex relationship between DRG familiarity, job satisfaction, and staff morale. The study also found a moderate negative correlation between the impact on morale and years of service in the current hospital, suggesting that longer-tenured staff may require additional support in adapting to DRG systems. This study addresses a knowledge gap in the human resource aspects of DRG implementation. It provides healthcare administrators and policymakers with evidence to inform strategies for effective DRG adoption and workforce management in public hospitals.

Purpose: This study explores the impact of quality of life (QoL) on the happiness of female healthcare professionals, focusing on the moderating roles of family dynamics and education. Method: A descriptive and exploratory design was used with data from 503 female healthcare professionals. Various quantitative analyses, including regression and correlation, were conducted using SPSS and AMOS. Findings: The study found a positive relationship between QoL and happiness. Family dynamics and education significantly moderated this relationship, highlighting the influence of these factors on happiness levels. Implications: The research offers insights into the well-being of female healthcare professionals and calls for policies that support QoL through flexible work arrangements and wellness programs, considering diverse family structures and educational backgrounds. Originality: This study provides a focused analysis of the role of family and education in shaping the relationship between QoL and happiness for female healthcare professionals.