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.

In recent years, using novel nanomaterials to improve the antifouling and antibacterial performance of reverse osmosis membranes has received much attention. In this study, hydrophilic Ag@ZnO-hyperbranched polyglycerols nanoparticles were fabricated by ring-opening multibranched polymerization of glycidyl acid with the core-shell Ag@ZnO nanoparticles. The cellulose triacetate composite membranes were prepared by grafting Ag@ZnO-HPGs nanoparticles on the surface of cellulose triacetate membranes. The surface of the nanoparticles with active functional group –OH was confirmed by X-ray photoelectron spectroscopy and Fourier transform infrared spectroscopy. Surface morphology, charge, and hydrophilicity of the composite membranes were characterized by scanning electron microscope, zeta potential, and contact angle analysis. The results showed that grafting the Ag@ZnO-HPGs nanoparticles onto the cellulose triacetate membrane surface improved the physical and chemical properties of the cellulose triacetate composite membranes. The water flux of cellulose triacetate composite membranes increased while the salt rejection rate to NaCl slightly decreased. Meanwhile, the cellulose triacetate composite membranes showed excellent antifouling properties of having a high flux recovery. The antibacterial performance of the cellulose triacetate composite membrane against E. coli and S. aureus was prominent that the antibacterial rates were 99.50% and 92.38%, and bacterial adhesion rates were as low as 19.12% and 21.35%, respectively.

The obtaining of new data on the transformation of parent materials into soil and on soil as a set of essential properties is provided on the basis of previously conducted fundamental studies of soils formed on loess-like loams in Belarus (15,000 numerical indicators). The study objects are autochthonous soils of uniform granulometric texture. The basic properties without which soils cannot exist are comprehensively considered. Interpolation of factual materials is given, highlighting the essential properties of soils. Soil formation is analyzed as a natural phenomenon depending on the life activity of biota and the water regime. Models for differentiation of the chemical profile and bioenergy potential of soils are presented. The results of the represented study interpret the available materials taking into account publications on the biology and water regime of soils over the past 50 years into three issues: the difference between soil and soil-like bodies; the soil formation as a natural phenomenon of the mobilization of soil biota from the energy of the sun, the atmosphere, and the destruction of minerals in the parent materials; and the essence of soil as a solid phase and as an ecosystem. The novelty of the article study is determined by the consideration of the priority of microorganisms and water regime in soil formation, chemical-analytical identification of types of water regime, and determination of the water regime as a marker of soil genesis.

Intellectual property (IP) is a crucial issue as it directly impacts economic growth. This research analyzed the dynamic governance reconstruction within Indonesia’s Ministry of Law and Human Rights aimed at transforming it into a world-class Intellectual Property Office (IPO). A systematic review of 20 articles was conducted. The results showed that the Directorate General of Intellectual Property (DGIP) under the Ministry has numerous opportunities to become a world-class IPO. Protecting intellectual works through IP rights enhances inclusiveness, such as ensuring operational freedoms. The Indonesian government is employing dynamic governance methods to contextualize and implement bureaucratic reforms. However, there is resistance to change as old habits conflict with the new order, posing a challenge to bureaucratic reform. Strategies to create a world-class IPO involve improving technology utilization and fostering innovation. The protection of IP rights has widened inclusivity by enabling operational freedoms. Under dynamic governance, the bureaucracy is being restructured to be more context-aware and agile in its execution. Yet, ingrained practices resist reform, creating friction with the new systems being instituted. Initiatives to elevate the DGIP include technological modernization and promoting a more innovative culture. By reviewing these aspects systematically, the research provides insights into the opportunities and challenges in transforming Indonesia’s IP office into a world-class institution capable of driving economic growth through robust IP governance.

Climate change plays a vital role in shaping the knowledge construction of farmers for managing their agricultural land. Therefore, this study aims to analyze the coffee farmers’ knowledge construction process regarding climate change. This research utilizes qualitative methods. This research approach uses the grounded theory, which can help researchers uncover the relationship between the coffee farmers’ knowledge construction and climate change. The data were collected through semi-structured interviews and analyzed using constant comparative methods. The transcription of the field notes was analyzed using NVivo version 12, a program for analyzing qualitative data. There were 33 informants in the study. This study found that the conditions and situations of wind speed and uncertain whether strongly influence the farmers’ construction of climate knowledge. Coffee farmers are looking for new ways to respond to climate change, such as increasing the intensity of the care they give to their coffee plants, gradually harvesting according to the ripeness of the coffee fruits, finding alternative ways to dry the coffee beans, and reducing the use of fertilizer. However, coffee farmers are also starting to adapt old knowledge from their parents to the latest perceived climate phenomena, so that they can look for alternative sources of livelihood outside their farms. This knowledge construction process serves as a form of adaptation by the coffee farmers to climate change, and reflects the dynamic between traditional knowledge and current experience. Understanding this knowledge construction helps coffee farmers to cope with climate change and to design appropriate policy strategies to support the sustainability of coffee farming in an era of climate change. Further research is needed at the regional level.