In April 2023, the government of Changshu City, in Jiangsu Province, China, announced that it would officially use digital Chinese Yuan (E-CNY) as a method of wage payment to the government and state-owned enterprises staff starting in May. With the gradual improvement and application of E-CNY technologies, such as no electricity, no internet payment (offline payment), and the programmability of smart contracts, E-CNY will be officially used in China. CNN said China is on the verge of a cashless society. The advantages of E-CNY have a positive role in promoting the Chinese government’s implementation of the development goals of a low-carbon and sustainable economy. However, artificial intelligence (AI) trust concerns are the primary bottleneck in the current development based on intelligent algorithms and digital information technology. AI trust concerns are affecting the scope of use of E-CNY, and it may need to achieve effective scale-use, making it promote low-carbon and sustainable development. From the industry perspective, this article selects the housing rental enterprises, which are challenging to develop and energy-intensive, to analyze the theoretical approach and practical impact of E-CNY in promoting the low-carbon and sustainable development of China’s rental housing economy. Meanwhile, from the perspective of Chinese consumers, the impact of AI trust concerns on E-CNY in promoting low-carbon and sustainable development is analyzed in this article.

The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.

The construction of journalism majors contains rich ideological and political resources. As one of the practical courses, the news interview and writing course is a professional basic course for journalism students. Therefore, for professionals who will undertake journalism in the future, they should not only have the ability to produce and disseminate information, but also shoulder the responsibility of telling Chinese stories, spreading Chinese voices, and delivering Chinese excellent culture. For the teaching of news interview and writing courses, students should be guided in thought, so that they have a sense of home and country, good professional ethics and social responsibility.

Under the background of economic globalization and the rapid development of science and technology, the development of higher education (HE) has undergone profound changes. Nowadays, in order to increase the international competitiveness, training international talents has become the primary task of universities and HE institutions. Therefore, taking Shenzhen as an example, the research takes quantitative method to study how the educational resources in the society affect the school from a macro perspective, and the micro perspective of students, teachers and schools, studying the impact on the development of universities. Through in-depth analysis of the integration of educational resources, the results show that multilingual library resource, and other three factors followed, are critical factors in the development of HE. And then, this study puts forward corresponding countermeasures and suggestions after discussion, aiming to provide strategic insights to enhance the quality and international competitiveness of HE in the GBA, especially in the construction of multilingual library resources (MLR), international exchange platform (IEP), sufficient and diverse laboratory facilities (SDLF), and rich academic resources (RAR). Thus, the research narrows the gap in this field to some extent.

This research analyses digital nomads’ relationship with tourism, their motivations for travelling and their expectations of the destinations they visit. In addition, it aims to understand the lifestyle of this public and their preference for sustainable destinations, as well as the implications for policies and the organisation of tourism infrastructure, in line with their specific needs. A questionnaire was administered to users of open-access social networks or members of online digital nomad communities (n = 34), between December 2022 and March 2023. Descriptive statistics, construct validations, reliability and internal consistency of the measures were carried out and Pearson’s linear correlation coefficient (r) was applied between items of the same scale and different scales. The results indicate that quality of life, life-work balance, living with other cultures, being in contact with nature, escaping from large urban centres, indulging in tourism all year round and travelling for long stays, are the main motivations of this public. The importance of quality Wi-Fi, flexible tourist services and support services is emphasised as the main attributes to be considered in tourist destinations.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.