This research attempts to investigate the effect of audit quality on firm value in the high corporate governance context. In addition, this study seeks to examine the role of institutional shareholders as a moderating variable on the relationship between audit quality and firm value. Dataset includes the 95 (out of 575) Thai listed companies which fully and completely implement the Corporate Governance Code (CG Code) voluntary disclosure recommended by OECD (Organisation for Economic Co-operation and Development) in 2021. Multiple linear regression and Hayes’s regression-based analysis are done using market capitalization as the dependent variable. The research results illustrate that audit quality relates to firm value in a negative way, while profitability and institutional shareholders relate to firm value in a positive manner. Moreover, the interaction effect between audit quality and institutional shareholders wields a significant negative impact on the association between audit quality and firm value, which indicates that the negative effect of audit quality on firm value is stronger when more firm shares are owned by institutional shareholders. The results of this study would potentially be very useful to managers, financial advisors, and policymakers to observe the nature and vagaries of audit quality in high corporate governance environment, especially when institutional shareholders hold a significant proportion of firm shares. The study offers practical suggestions and recommendations for audit quality and institutional shareholders, which are essential for overall operating efficiency and firm value. The outcomes can help improve corporate governance practices, which in turn enhance the share price and profits.

The United Arab Emirates is the most involved country in the world in terms of developing community awareness of the value and importance of tolerance, and high-level human solidarity, enhancing it as a community culture, and informing it of a strong institutional framework, legal and legislative frameworks. The research aims to highlight the United Arabian Emirates government’s contribution to promote tolerance in society. The research fellow is descriptive analytic. The research concluded that the UAE government has succeeded to a large extent in establishing the concept of tolerance through its global role in developing the concept of tolerance. The research recommends the need to expand the application of the culture of tolerance in Arab and international societies and benefit from the experience of the United Arab Emirates in promoting the culture of tolerance.

In order to meet the Sustainable Development Goals (SDGs) of the United Nations and address the growing global concern for ecologically responsible activities, this study examines the role that French financial institutions play in financing a green future and promoting sustainable development (SD). Through semi-structured interviews with twelve participants from banks and Fintech companies, the research investigates their familiarity with green financing commitments to international organizations and associations, their views on the growth potential of green finance, and the provision of green finance products. Additionally, it explores the connection between green finance and its positive influence on SD. Data analysis was performed using NVivo 12. The findings highlight a strong commitment to green finance and sustainable practices among these institutions, emphasizing the significance of integration and utilization of green finance products across various sectors. This research emphasizes the crucial role of financial institutions in France in driving a greener and more sustainable future through green finance.

Renewable energy is gaining momentum in developing countries as an alternative to non-renewable sources, with rooftop solar power systems emerging as a noteworthy option. These systems have been implemented across various provinces and cities in Vietnam, accompanied by government policies aimed at fostering their adoption. This study, conducted in Ho Chi Minh City, Vietnam investigates the factors influencing the utilization of rooftop solar power systems by 309 individuals. The research findings, analyzed through the Partial least squares structural equation modeling (PLS-SEM) model, reveal that policies encouragement and support, strategic investment costs, product knowledge and experience, perceived benefits assessment, and environmental attitudes collectively serve as predictors for the decision to use rooftop solar power systems. Furthermore, the study delves into mediating and moderating effects between variables within the model. This research not only addresses a knowledge gap but also furnishes policymakers with evidence to chart new directions for encouraging the widespread adoption of solar power systems.

The main long-term goal of international communities is to achieve sustainable development. This issue is currently highly topical in most European Union (EU) countries due to the ongoing energy crisis. Building Integrated Photovoltaics (BIPV), which can be integrated into the building surface (roof or facade), thereby replacing conventional building materials, contributes significantly to achieving zero net energy buildings. However, fire safety is important when using BIPV as a structural system in buildings, and it is essential that the application of BIPV as building facades and roofs does not adversely affect the safety of the buildings, their occupants, or the responding firefighters. As multifunctional products, BIPV modules must meet fire safety requirements in the field of electrical engineering as well as in the construction industry. In terms of building regulations, the fire safety requirements of the BIPV must comply with national building regulations. Within this article, aspects and fire hazards associated with BIPV system installations will be defined, including proposals for installation and material requirements that can help meet fire safety.

Sports competition is one of the important contents and forms of sports activities and physical education. It plays a full range of valuable functions in promoting the all-round development of college students. Specifically, it can better help college students enjoy fun, enhance their physique, and improve their physical fitness during physical exercise. Personality and tempering the will. Countries around the world attach great importance to youth sports competitions, and use national strategies as the top-level design and sports events as activity carriers to create a series of youth sports competitions such as graded competitions, championships, and campus events, providing more opportunities for young people to watch and participate in sports. Opportunities and platforms for competition. College student sports competitions are an important part of youth sports competitions and shoulder multiple missions such as physical health promotion, competitive talent training, and sports industry development. In recent years, the development of college sports competitions around the world has achieved remarkable results, and the scale and quality of Chinese college sports competitions have also been significantly improved. However, compared with developed countries, overall, there is still a weak awareness of participation, poor competition experience, and competitive competition. Prominent problems such as low levels and high activity withdrawal rates have, to a certain extent, restricted the high-quality development of college student sports competitions. In fact, it is not as easy as imagined for college students to participate in sports competitions regularly for a long time. In addition to requiring college students to possess certain basic conditions such as time, energy, and skills, it also requires support and promotion from all walks of life, especially It is inseparable from the material, spiritual and technical support provided by family, friends, coaches and other important groups. Just as the social ecological model believes that individual physical activity behavior is closely related to social support at the interpersonal level, especially social support from important groups such as family and friends has a positive impact on individual physical activity behavior. At the same time, although social support is very important, not all social support received can promote college students to form good sports competition behaviors. Self-determination theory emphasizes that only effective social support can regulate and optimize individual sports motivation by meeting the individual’s basic psychological needs, and ultimately promote the formation of positive, long-term sports behavior. However, most of the current sports academic circles continue the research context of traditional college student sports management, focusing on the contemporary value, practical issues, system construction, etc. of college student sports competitions. They are more subjective qualitative theoretical research and relatively lack the influence of social support. Empirical research on the sports competition behavior of college students, so that the internal mechanism of social support affecting the sports competition behavior of college students is not clear enough and understood. Therefore, from the perspective of social ecology, this study explores the internal mechanism of social support affecting college students’ sports competition behavior, in order to provide certain theoretical reference for improving the level of college students’ sports competition behavior.