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.

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.

With the gradual acceleration of China's adaptation to the global environment, the country's demand for English talents is growing. In recent years, with the continuous innovation of the education system, English education in higher vocational colleges is also undergoing optimization and innovation. Language and literature are closely related. English language and literature education in higher vocational colleges aims to cultivate high-quality talents who can flexibly use English language and literature for communication. It can be seen that teachers in higher vocational colleges need to focus on cultivating students' application ability of English language and literature in the teaching process. By analyzing the current situation of English language and literature teaching in higher vocational colleges, this paper expounds its significance and puts forward corresponding countermeasures, hoping to promote the development and progress of English language and literature education in higher vocational colleges.

The contradiction between the ability of forestry that provides high-quality and abundant forestry products and good ecological services, and the demand for high-quality and diversified forestry products and service in order to meet the people’s rapid growing, has become the main contradiction faced by forestry development in new era. Since the area of forest resources in China is restricted by the expansion space, expanding the effective supply of forestry must mainly depends on the improvement of the quality and structure of forestry resources. Therefore, the focus of promoting forestry development is to comprehensively improve the level of forest management in the new era. Based on the analysis of the causes for the low level of forest management, it is proposed that forestry development in the new era should focus on the positively stimulating and strengthening the human capital development, etc., which come from the current following aspects: innovating forest management theory and model, clarifying the relationship between government and market.

This work presents the results of the continuity of the research process carried out in the Energy Studies Center belonging to the Faculty of Technical Sciences of the University of Matanzas, which involves the establishment of a dimensionless model to determine the average condensation heat transfer coefficient of Air Coleed Condenser (ACC) systems in straight and inclined tubes. The research consists in obtaining in an analytical way the solution of the differential equation of the velocity profile, considering that condensation is of pellicular type, finally the empirical condition of Roshenow is combined with the theoretical solution to generate a numerical expression that allows obtaining with a 15.2% of deviation in 2,192 tests, a value of the average coefficient of heat transfer by condensation very similar to the one obtained with the use of the most referenced model in the consulted literature, the empirical model of Chato.