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.

With the outbreak of the COVID-19 pandemic in 2019, educational activities have faced significant disruptions, leading to a widespread adoption of online teaching and a transformation in the evaluation of teaching quality. Using CiteSpace visualization software, the study examines 1485 papers from the Chinese database of China Knowledge Network and 1656 papers from the English database of Web of Science (WoS) spanning the period from January 2013 to June 2023 as research samples. The findings reveal heightened activity in China and other countries research on teaching quality evaluation, moreover, research in both contexts predominantly comprises independent studies, supplemented by collaborative efforts. Notably, there is an increased focus on the exploration of online teaching quality evaluation, specifically delving into methodologies and systems. The emphasis has shifted towards students’ learning initiatives and a comprehensive evaluation of teachers’ work before, during and after class. While research in other countries has also identified new hotspots related to online teaching, the number of studies is comparatively limited. The study proposes the imperative need to update the evaluation criteria for online teaching and enhance the infrastructure of online teaching platforms. Additionally, it advocates for reforms in the evaluation systems of educational institutions and innovations of teachers’ instructional methods.

This study investigates the critical skills required for new entrants to succeed in today’s workforce, focusing on both soft and hard skills. Through a comprehensive systematic review of existing literature using the PRISMA method, we analyzed 12 selected journals from an initial pool of 870, sourced from major databases such as Scopus, Science Direct, and Emerald Insight. Our research uncovers four key insights. First, we provide a clear and precise definition of employability skills, establishing the foundation for what competencies are essential for workforce readiness. Second, our analysis identifies a distinct separation between soft and hard skills, with soft skills such as communication, problem-solving, teamwork, ethics, and leadership being universally critical across all industries. Third, while soft skills have broad applicability, hard skills are highly specialized, varying significantly depending on industry and job role. To simplify their understanding and application, we categorized these hard skills into specific groups. Finally, the study highlights the urgent need for further empirical research to validate these findings in real-world settings, as the current conclusions are drawn solely from literature. This potential gap between academic preparation and industry expectations underscores the necessity for ongoing collaboration between educational institutions and employers, which will be a primary focus of our future research.

Historically, women have faced progressive and persistent obstacles and prejudices preventing them from fully participating in and receiving recognition for scientific research in academia. In Panama, local gender studies specifically targeting the area of academia are scarce. However, to close the gender gap, this article tries to uncover the realities of women academics who dare to research and do science in Panama, beyond statistics. A virtual survey was distributed from May to August 2023, in which 921 academics (45% men and 55% women) affiliated with public universities in Panama were surveyed. Through an empirical analysis from a gender perspective, participants’ attitudes and perceptions on the effects of the covid-19 pandemic on research, the quality of higher education in Panama, the dissemination and transmission of knowledge, and research as an adjuvant to higher education were revealed. Findings reiterate the gender bias and underrepresentation of women in Panamanian public universities and the lack of commitment to their capacity building, research, and dissemination of results. It also confirmed that, despite the covid-19 pandemic and its negative effects in all areas, the importance and recognition of scientific research were highlighted, allowing women academics to excel competitively and take advantage of new opportunities in their career development.

The developmental and advancement of engineering vis-à-vis scientific and technological research and development (R&D) has contributed immensely to sustainable development (SD) initiatives, but our future survival and development are hampered by this developmental and advancement mechanism. The threat posed by current engineering vis-à-vis scientific and technological practices is obvious, calling for a paradigm change that ensures engineering as well as scientific and technological practices are focused on SD initiatives. In order to promote sound practices that result in SD across all economic sectors, it is currently necessary to concentrate on ongoing sustainable engineering vis-à-vis scientific and technological education. Hence, this perspective review article will attempt to provide insight from Sub-Saharan Africa (Nigeria to be specific) about how engineering vis-à-vis scientific and technological R&D should incorporate green technologies in order to ensure sustainability in the creation of innovations and practices and to promote SD and a green economy. Furthermore, the study highlights the importance as well as prospects and advancements of engineering vis-à-vis scientific and technological education from the in Sub-Saharan Africa context.

Relational database models offer a pathway for the storage, standardization, and analysis of factors influencing national sports development. While existing research delves into the factors linked with sporting success, there remains an unexplored avenue for the design of databases that seamlessly integrate quantitative analyses of these factors. This study aims to design a relational database to store and analyse quantitative sport development data by employing information technology tools. The database design was carried out in three phases: (i) exploratory study for context analysis, identification, and delimitation of the data scope; (ii) data extraction from primary sources and cataloguing; (iii) database design to allow an integrated analysis of different dimensions and production of quantitative indicators. An entity-relationship diagram and an entity-relationship model were built to organize and store information relating to sports, organizations, people, investments, venues, facilities, materials, events, and sports results, enabling the sharing of data across tables and avoiding redundancies. This strategy demonstrated potential for future knowledge advancement by including the establishment of perpetual data updates through coding and web scraping. This, in turn, empowers the continuous evaluation and vigilance of organizational performance metrics and sports development policies, aligning seamlessly with the journal’s focus on cutting-edge methodologies in the realm of digital technology.