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.
With the increasing call for sustainable development, cities’ demand for green innovation has also been growing. However, relatively little research summarizes the influencing factors of urban green innovation. In this study, we conducted a visual analysis of 1193 research articles on green innovation in cities from the Web of Science core database using bibliometrics and visualization analysis. By analyzing co-occurrence, co-citation, and high-frequency keywords in the literature, we explored the current research status and development trends of influencing factors of urban green innovation and summarized the research in this field. The study found that collaboration among authors and institutions in this field needs to be strengthened to a certain extent. In addition, the study identified the research hotspots and frontiers in the field of urban green innovation, including “management”, “diffusion”, “smart city”, “indicator”, “sustainable city”, “governance”, and “environmental regulation”. Among them, “management”, “governance”, “indicator”, and “internet” are the research frontiers in this field, which are expected to have profound impacts on the future development of urban green innovation. The co-citation analysis results found that China has the highest research output in this field, followed by the United States, England, Australia, and Italy. In conclusion, this study uses CiteSpace software to identify important influencing factors and development trends of urban green innovation. Urban green innovation has gradually become a norm for social and collective behavior in the process of concretization, interdisciplinary development, and technological innovation. These findings have important reference value for promoting research and practice of urban green innovation.
Introduction: The selection of genotypes with determinate growth habit in tomato should contemplate adequate selection criteria to increase the efficiency of the breeding program. Objective: The objective of this work was to estimate selection criteria for “chonto” type tomato lines with determined growth habit. Materials and methods: This work was carried out at the Universidad Nacional de Colombia (Palmira Campus), in 2016, with seven lines with determinate growth habit and a control with indeterminate growth. Heritability in a broad sense (h2 g), coefficient of environmental variation, coefficient of genetic variation, selection efficiency and genetic gain were determined in parameters of morphological, phonological, fruit quality, fruit shape and production, using the RELM/BLUP procedure of the SELEGEN software. Results: There were three ranges of h2 g, the first with values of h2 g greater than 0.76, the second between 0.53 and 0.38, and the third with a value less than 0.38. The highest values of h2 g were for final plant height with 0.92, plant height at harvest with 0.88, yield per plant with 0.83, days to flowering with 0.83, number of fruits per plant with 0.82, and days to harvest with 0.82. For genetic gain it was found that the control had the highest values for final plant height, plant height at harvest, internode length, days to harvest, harvest duration, soluble solids content, number of fruits per plant, fruit weight and yield per plant; however, in some parameters such as height and phenology for selection by determined growth habit, the lowest values were better. Conclusion: There was evidence of genetic parameters that could be considered as selection criteria for “chonto” type tomato lines with determinate growth habit.
The management of Mediterranean mountains need to know whether or not the flora is adapted to respond to fire and, if so, through what mechanisms. Serpentine outcrops constitute particular ecosystems in the Mediterranean Basin, and plants need to make an additional adaptive effort. The objective of this study is to know the response to fire of the main members of the group of serpentine plants, which habit the Spanish Mediterranean ultramafic mountain, to help in their management. For this purpose, monitoring plots were established on a burned ultramafic outcrop, which was affected by fire in August 2012.They were located in the Mediterranean south of the Iberian Peninsula, Andalusia region. The dominant vegetation of this serpentine ecosystem had been studied previously to fire; it was a shrubland composed of endemic serpentinophytes (small shrubs and perennial herbs) included in Digitali laciniatae-Halimietum atriplicifolii plant association (Cisto-Lavanduletea class) in an opened pine forest. The post-fire response of the plants was studied in the stablished burned plots by field works through permanent 200 x 10 m transect methods, consisting on checking whether they were resprouters, seeders, both of them or if they showed no survival response. Additional information about fire related functional traits is provided for the studied taxa from other studies. Of the total of plants studied (23 taxa), 74% acted as resprouters, 30% as seeders, some of which also had the capacity to resprout (13%), and only 9% of the plants did not show any survival strategy. The presence of a resprouting burl was not high (17%), although serpentine small shrubs such as Bupleurum acutifolium and the generalist Teucrium haenseleri had this kind of organ. The herbaceous taxa Sanguisorba verrucosa, Galium boissieranum and Linum carratracense were seen to be resprouters and seeders. The serpentine obligated Ni-accumulator, Alyssum serpyllifolium subsp. malacitanum, did not show any survival strategy in the face of fire and therefore their populations need monitoring after fires. In the studied ecosystems no species had traits that would protect the aerial part of the plant against fire, although most of the species are capable of post-fire generation by below ground buds. Our results show that the ecosystem studied, composed of taxa with a high degree of endemism and some of them threatened, is predominantly adapted to survival after a fire, although their response capacity may be decreased by environmental factors.
Science, technology, engineering, and mathematics (STEM) education is a global priority, but effective implementation faces challenges. This bibliometric study analyzed the results of Indonesian STEM education research to elucidate publication and contributor patterns. The Scopus database was searched for Indonesian STEM education publications from 2019–2023 and produced 52 documents from 23 sources. The analysis found a negative average growth rate of −5.43%, with a peak of 14 releases in 2020, possibly related to the COVID-19 pandemic. Although the output was relatively limited, the diversity of sources suggests wide-ranging interest. The leading authors were identified based on their productivity and impact on citation, with Wahono. emerging as the most influential worldwide. Universitas Pendidikan Indonesia was an institutional leader. The Journal of Physics Conference series dominated the contributions and emphasized the role of conference proceedings. Examination of the citations and text frequencies revealed key themes that include technology, engineering, pedagogy, and skills of the 21st century. Several widely cited works ensured international visibility. In general, this bibliometric analysis quantitatively mapped the landscape of Indonesian STEM education research, finding a decline in performance but a strong foundation of committed institutions and authors. The sustainability of production and impact requires targeted policies based on insight into existing strengths, productive scholars, and influential publications. The results provide an empirical basis for practices and policies for the effective development of STEM education in Indonesian schools.
We examine the role of the North Aceh Government in implementing the Law on the Governing of Aceh (LoGA) as a legal structure in development policy. As a symbol of peace, the LoGA is a reference for accelerating development to alleviate poverty, including North Aceh as a conflict region. However, until now, the area remains the poorest in the province of Aceh. This research used descriptive qualitative methods, evaluating the local government’s performance as policymakers based on the Law by reconstructing policy theory (Easton) and legal system (Friedman). Our findings indicated that the local government needed help implementing LoGA to form development policies to solve poverty. This research suggested the importance of providing legal certainty in the distribution of authority, capacity building, and strengthening of political will for local government conducting its role.
Copyright © by EnPress Publisher. All rights reserved.