This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

Hospitals belong to public places, and implementing refined management in hospitals is a need for patients. Under party building management, hospitals must manage hospitals in accordance with the party's governing philosophy. In the new era, China's party building management is facing enormous challenges. In order to implement party and government management in the new era, hospitals must strengthen their understanding of party building and further implement refined management at a deeper level.

Oil spills (OS) in waters can have major consequences for the ecosystem and adjacent natural resources. Therefore, recognizing the OS spread pattern is crucial for supporting decision-making in disaster management. On 31 March 2018, an OS occurred in Balikpapan Bay, Indonesia, due to a ship's anchor rupturing a seafloor crude oil petroleum pipe. The purpose of this study is to investigate the propagation of crude OS using coupled three-dimensional (3D) model from DHI MIKE software and remote sensing data from Sentinel-1 SAR (Synthetic Aperture Radar). MIKE3 FM predicts and simulates the 3D sea circulation, while MIKE OS models the path of oil's fate concentration. The OS model could identify the temporal and spatial distribution of OS concentration in subsurface layers. To validate the model, in situ observations were made of oil stranded on the shore. On 1 April 2018, at 21:50 UTC, Sentinel-1 SAR detected an OS on the sea surface covering 203.40 km². The OS model measures 137.52 km². Both methods resulted in a synergistic OS exposure of 314.23 km². Wind dominantly influenced the OS propagation on the sea surface, as detected by the SAR image, while tidal currents primarily affected the oil movement within the subsurface simulated by the OS model. Thus, the two approaches underscored the importance of synergizing the DHI MIKE model with remote sensing data to comprehensively understand OS distribution in semi-enclosed waters like Balikpapan Bay detected by SAR.

Cultivating the thinking quality of high school students is one of the core tasks of high school English curriculum reform. This paper expounds the relationship between the cultivation of thinking quality and reading teaching, combined with the practice of online teaching, taking the Welcome to the unit & reading part of Unit 3 Back to the past in the module 3 of the Jiangsu Education Edition as an example, to discuss how to cultivate English reading in senior high school. Students' logical thinking and critical thinking ability demonstrate the feasibility of cultivating students' thinking quality in the process of high school English reading teaching.

This study investigates the role of agricultural exports as a potential engine of economic growth in South Africa, employing a cointegration and error correction model (ECM) framework on time series data from 1980 to 2023. The results confirm a long-run equilibrium relationship between agricultural exports and economic growth, with lagged total exports and employment significantly influencing GDP growth in the short run. However, other factors like foreign direct investment, gross capital formation, and population growth did not exhibit a statistically significant impact. These findings underscore the importance of agricultural exports in driving South Africa’s economic growth. To further enhance this potential, the study recommends establishing a consistent and transparent policy environment to foster investor confidence and long-term planning in the agricultural sector, expanding the range of agricultural exports to reduce vulnerability to external shocks and enhance overall economic resilience and streamlining customs procedures, reducing trade barriers, and improving logistics to enhance the competitiveness of South African agricultural exports in the global market. These policy recommendations, grounded in empirical evidence, offer a roadmap for harnessing the full potential of agricultural exports to drive sustainable economic growth in South Africa.

This review paper delves into the intricate landscape of the digital economy, focusing on the multifaceted interplay between innovation, competition, and consumer dynamics. It investigates the transformative impact of digital technologies on market structures and consumer behaviors, spanning areas such as e-commerce, online publishing, taxation, and big data challenges. By analyzing network effects, market concentration, and the influence of key players like Google and Amazon, this study draws on insights from previous research. Furthermore, it examines evolving regulations with an emphasis on consumer protection, competition law, and privacy concerns. Through a comprehensive exploration of the digital ecosystem, this paper offers a nuanced understanding of how businesses, consumers, and policymakers navigate the complexities of the digital marketplace.