Interest in the impact of environmental innovations on firms’ financial performance has surged over the past two decades, but studies show inconsistent results. This paper addresses these divergences by analyzing 74 studies from 1996 to 2022, encompassing 4,390,754 firm-year observations. We developed a probability-based meta-analysis approach to synthesize existing knowledge and found a generally positive impact of environmental innovations on financial performance, with a probability range of 0.85 to 0.97. Manufacturing firms benefit more from environmental innovations than firms in other industries, and survey-based studies report a more favorable relationship than those using secondary data. This study contributes to existing knowledge by providing a comprehensive aggregation of data, supporting the resource-based view (RBV) and the Porter hypothesis. The findings suggest significant policy implications, highlighting the need for tailored incentives and information-sharing mechanisms, and underscore the importance of diverse data sources in research to ensure robust results.
In the cultivation of talents in universities, in order to ensure the efficiency and scientificity of talent cultivation, the construction of an accounting professional teaching quality monitoring system based on "closed-loop control" is an effective path for universities to enhance their market core competitiveness and development power under the new curriculum reform. Under the new round of basic curriculum reform, the "Accounting Professional Teaching Quality Monitoring System Based on Closed Loop Control", as an integrated education system established from multiple dimensions, is of great significance for improving the quality and efficiency of current talent cultivation through rational application in university talent cultivation. In view of this, this article mainly systematically analyzes the significance of constructing a "Accounting Professional Teaching Quality Monitoring System" based on "closed-loop control", and conducts in-depth discussions on the current construction status and optimization path, in order to meet the national sustainable development demand for high-quality technical composite talents.
Since the 20th National Congress, with the emphasis on innovation and entrepreneurship on country, innovation and entrepreneurship education has become an important part of talent training in universities. The constructivist learning concept advocates that students' learning should respect their own meaning construction, and social mutual assistance and situational construction to acquire knowledge. Based on the current issue of students' innovation and entrepreneurship, this article takes the constructivist learning perspective as a guide to explore strategies to enhance their innovation and entrepreneurship abilities, and is committed to promoting the improvement of their abilities.
Modern education attaches great importance to the innovation of teaching concepts, and teachers should be guided by it to provide students with high-quality educational resources and learning environment. Teachers should conduct in-depth research on auditing course materials, set certain training goals for students, and optimize their teaching ideas to conduct diversified evaluations of students. Teachers should create an environment for students to learn auditing and choose corresponding teaching methods based on their learning situation. Teachers should also guide students to master the courses and basic theories of auditing, so that they have certain operational skills and can apply relevant theories to analyze and develop problems encountered in the management profession.
The study of metaphor has a long history, and it has gradually been taken seriously from the very beginning of Aristotle of ancient Greek. In 1980, American scholars George Lakoff and Mark Johnson published the book Metaphor We Lived By jointly, from which metaphor began to be known as a way of cognition. The differences in languages and cultures, together with the complicated working mechanism of metaphor, post a great challenge in translating metaphor in literary work. This paper analyzes example sentences taken from Chinese classical works. By comparing these sentences with their English translations, we can have a glimpse of the translation strategies often used in rendering metaphor.
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