Ecuador acknowledges the need to improve infrastructure and resources for educational inclusion, but it faces challenges in effective implementation compared to developed countries that have made advancements in this area. The objective of this research was to map the regulations and practices related to the implementation of inclusive infrastructure and educational resources at the international level, identifying knowledge gaps and opportunities for adaptation in Ecuador. An exploratory theoretical review was conducted following PRISMA-ScR guidelines, using searches in academic databases and official documents. Qualitative and regulatory studies from the United States, Finland, Canada, and Japan were selected, analyzing 16 scientific articles and 11 official documents. The results reveal that Ecuador faces challenges in the implementation of inclusive regulations, particularly in infrastructure and resources, highlighting the need to establish national accessibility standards, invest in assistive technologies, and offer continuous teacher training to enhance educational inclusion. The research uncovered a negative cycle where the lack of effective implementation of inclusive regulations perpetuates inequality and reinforces institutional inertia. For successful reform, the regulatory structure, resource management, and educational culture in Ecuador must be addressed simultaneously.

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.

This study delves into the evolving landscape of smart city development in Kazakhstan, a domain gaining increasing relevance in the context of urban modernization and digital transformation. The research is anchored in the quest to understand how specific technological factors influence the formation of smart cities within the region. To this end, the study adopts a Spatial Autoregressive Model (SAR) as its core analytical tool, leveraging data on server density, cloud service usage, and electronic invoicing practices across various Kazakhstani cities. The crux of the research revolves around assessing the impact of these selected technological variables on the smart city development process. The SAR model’s application facilitates a nuanced understanding of the spatial dynamics at play, offering insights into how these factors vary in influence across different urban areas. A key finding of this investigation is the significant positive correlation between the adoption of electronic invoicing and smart city development, a result that stands in contrast to the relatively insignificant impact of server density and cloud service usage. The conclusion drawn from these findings underscores the pivotal role of digital administrative processes, particularly electronic invoicing, in driving the smart city agenda in Kazakhstan. This insight not only contributes to the academic discourse on smart cities but also holds practical implications for policymakers and urban planners. It suggests a strategic shift towards prioritizing digital administrative innovations over mere infrastructural or technological upgrades. The study’s outcomes are poised to guide future smart city initiatives in Kazakhstan and offer a reference point for similar emerging economies embarking on their smart city journeys.

Organizations in the modern, global environment have moved away from traditional methods of communication and toward creating all-encompassing plans that revolve around the engagement and motivation of their workforce. This change highlights the critical function of strategic internal communication, a still-emerging but increasingly important field of study and practice in the business sector. The modern workplace sees a change in the roles that employees play, with workers taking on more and more duties that were previously related to public relations. Understanding this shift in PR practice requires an understanding of role expectations, as norms and expectations have a significant impact on communication behavior and, in turn, organizational performance. To interpret the data in this context, a content analysis of secondary data was conducted. This made it possible to assess the body of knowledge in order to determine its applicability, consistency, replication, and rebuttal. The study makes the case that paramilitary organizations, like the Nigeria Customs Service, have internal communication procedures that are different from those of traditional corporate organizational structures. Given the agency’s diverse responsibilities in income generation, trade facilitation, and the abolition of smuggling, this discrepancy is especially noticeable. The study shows that the relationship between internal communication and employees’ job performance was mediated by employee participation and job satisfaction.