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 aims to investigate the phenomenon of non-disclosure of personal information among male individuals, employing the Communication Privacy Management Theory as a guiding framework. The objectives of the study encompass identifying the specific types of personal information male students refrain from disclosing, examining the underlying reasons for their non-disclosure practices, and assessing the impact of non-disclosure on their interpersonal relationships. Qualitative research methods, primarily in-depth interviews, were employed to gather insights, with six male students from Sultan Idris Education University (UPSI) participating in the interviews. The findings reveal that male students at UPSI do engage in non-disclosure of personal information, albeit to a certain extent. Specifically, the findings discovered four types of personal information—secrets, traumas, dark history, and family matters—that these students commonly choose not to disclose. Notably, there are four categories of personal information they tend to withhold, namely secrets, traumas, dark history, and family matters. The reluctance to disclose stems from factors such as insecure attachment, a reluctance to worry about their parents, and strained relationships with their family members. Furthermore, the study highlights that non-disclosure of personal information has both negative and positive repercussions on the participants’ relationships with others. Moreover, the study underscores that non-disclosure of personal information can have both negative and positive effects on the participants’ relationships, shedding light on the complexities of navigating personal privacy choices in the university and job-seeking context. The study contributes valuable insights into the challenges of employability dilemmas faced by male university students concerning the management of personal information.

Several studies have investigated Islamic endowment (Waqf), but less attention has been given to the application of legal principles of Islamic objectives in the regulation and management of Islamic endowments in Muslim communities. The primary focus of this study is to explore the legal implementation of Maqasidush-Shari’ah or otherwise known as the Objectives of Islamic Law, as evidenced in Islamic charitable endowments. This study employs an analytical research approach (ARA), systematic literature review (SLR) and content analysis (CA) to demonstrate and evaluate how the Waqf institution can be revitalized in contemporary times, drawing parallels with its effective implementation during the formative years of Islam, rooted in the principles of Maqasidush-Shari’ah. The results demonstrate that the efficacy of Waqf typically stems from the societal advantages it offers, derived from the safeguarding of faith, property, life, honour, and lineage, which are fundamental of Maqasidush-Shari’ah or objectives of Islamic law. The study further demonstrated that Islamic endowment has various benefits such as providing grant to the social development and interests to the public. However, various challenges such as knowledge deficit in the application of Shari‘ah principles in Waqf, lack of a developed framework for managing various types of Waqf among others are identified. Nonetheless, effective regulation and management of Waqf applications of Islamic objectives on Waqf. In conclusion, this study has underscored the significant contributions of the Islamic endowment system across various spheres, including social welfare, scientific advancements, economic prosperity, and healthcare, all of which align with the objectives of Islamic legal principles encapsulated in Maqasidush-Shari’ah. Hence, the research ultimately proposes several favourable elements that could bolster the resurgence of Waqf in contemporary times, reviving its significance and societal impact. It is therefore suggested that the stakeholders should enhance understanding of the policies, legal principles, and governance structures governing Waqf as an Islamic charitable foundation, substantiated by Islamic objectives (Maqasidush-Shari’ah).

This study aims to underscore the relevance of pre-existing resilience experiences within communities affected by socio-political violence in Colombia, particularly in the context of developing effective risk management practices and enriching the CBDM model. This research employs a qualitative design, incorporating a multiple case study approach, which integrates a comprehensive literature review, in-depth interviews, and focus groups conducted in two Colombian communities, namely Salgar and La Primavera. The community of La Primavera effectively harnessed community empowerment and social support practices to confront socio-political violence, which evolved into a form of social capital that could be leveraged to address disaster risks. Conversely, in Salgar, individual and familial coping strategies took precedence. It is concluded that bolstering citizen participation in disaster risk management in both communities and governmental support for community projects aimed at reducing vulnerability is imperative. This study reveals that capabilities developed through coping with the humanitarian consequences of armed conflict, such as community empowerment and practices of solidarity and social support, can enhance community resilience in the face of disasters.

Ecological environment damage events will destroy or damage the balance between animal and plant habitats and ecosystems, and even pose a threat to China’s ecological security. However, at present, there are some problems in the identification and evaluation of forest ecosystem damage, such as imperfect evaluation system, insufficient quantitative evaluation methods, imperfect damage compensation management system, and lack of analysis of the overall damage of the interaction between human activities and forest ecosystem. Based on the damaged object, the system involves a total of four first-class indicators, including physical damage, mental damage, economic forest fruit loss, forest by-products loss, processing and manufacturing loss, forest tourism loss, scientific research literature and history loss, soil conservation loss, water conservation loss, wind prevention and sand fixation loss, carbon fixation and oxygen release loss, atmospheric purification loss. There are 14 secondary indicators of emergency treatment fee and investigation and evaluation fee, as well as 22 tertiary indicators, and the value quantification method of each indicator is clarified by using market value method, alternative cost method, shadow engineering method, recovery cost method and other methods. The article also discusses the management system of forest ecosystem damage from the two aspects of forestry technology department and judicial administration department. The purpose is to provide reference for the quantification and standardization of forest ecosystem damage assessment technology and the improvement of management system.

This study sought an innovative quality management framework for Chinese Prefabricated Buildings (PB) projects. The framework combines TQM, QSP, Reconstruction Engineering, Six Sigma (6Σ), Quality Cost Management, and Quality Diagnosis Theories. A quantitative assessment of a representative sample of Chinese PB projects and advanced statistical analysis using Structural Equation Modeling supported the framework, indicating an excellent model fit (CFI = 0.92, TLI = 0.90, RMSEA = 0.06). The study significantly advances quality management and industrialized building techniques, but it also emphasizes the necessity for ongoing research, innovation, and information exchange to address the changing problems and opportunities in this dynamic area. In addition, this study’s findings and recommendations can help construction stakeholders improve quality performance, reduce construction workload and cost, minimize defects, boost customer satisfaction, boost productivity and efficiency in PB projects, and boost the Chinese construction industry’s growth and competitiveness.