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Feb 28, 2024

Accounting data governance and its influence on financial report quality: Insights from commercial banks

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

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Nov 10, 2023

Exploring the Construction Path of Innovative Teaching Team in Local Applied Universities

As an important part of modern higher education, this topic mainly studies the construction of innovative teachers' team in local applied colleges and universities. After analyzing the problem, we found that there are many problems in the construction of innovative teachers in local applied colleges and universities, such as the lack of effective cultivation mechanism and the lack of corresponding incentives. Therefore, this paper aims to put forward some suggestions on how to establish innovative teachers' team, in order to provide a reference basis for the development of innovative teachers' team in local applied colleges and universities.

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Sept 3, 2024

The mechanism of brand crisis influence on consumer purchase intentions in the context of green development

The promotion of new energy vehicles (NEVs) in China not only provides a pathway for the country to achieve its “dual carbon” strategic goals but also facilitates the transformation and upgrading of the automotive industry, contributing to social development and economic growth. This study examines the influence mechanism of brand crises on consumer purchase intentions within the NEV sector, an area critical to sustainable infrastructure and green development. Using a framework of “brand crisis—consumer negative emotions/perceived risk—consumer purchase intention,” and data from consumer surveys conducted in Beijing, Shanghai, Zhengzhou, and two other locations, the study employs regression models to analyze the relationship between brand crises and purchase intentions. Mediation effect models are used to explore how brand crises impact consumer purchase intentions through negative emotions and perceived risks. The results indicate that brand crises significantly reduce consumers’ willingness to purchase products from affected brands, posing a threat to the market stability and growth of the NEV sector. Moreover, negative emotions and perceived risks mediate the relationship between brand crises and purchase intentions, highlighting the importance of addressing both emotional and cognitive responses in crisis management strategies. To mitigate the adverse effects of brand crises, companies should adopt measures to improve consumer sentiment and reduce perceived risks, such as proactive communication, transparency, and effective recall procedures. Additionally, factors such as NEV performance, price, and charging infrastructure coverage also play a crucial role in consumer purchase decisions. Therefore, companies must consider these factors when formulating crisis response strategies to swiftly regain consumer trust and promote sustainable market and green development. This study contributes to the broader discourse on infrastructure development and public policy by providing insights into how brand crises in the NEV industry can be managed to support sustainable economic growth and development. By understanding the mechanisms through which brand crises affect consumer behavior, this research offers valuable recommendations for policymakers, industry professionals, and academic researchers focused on the interplay between infrastructure, development, and policy.

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Aug 13, 2024

Research on the Integration Mechanism of “Teaching Evaluation” and “Learning Evaluation”

In the educational evaluation system, “teaching evaluation” and “learning evaluation” are two complementary key links, and their effective integration is of great significance for improving teaching quality and promoting the comprehensive development of students. This paper aims to explore the strategies for constructing the integration mechanism of “teaching evaluation” and “learning evaluation”. Through data analysis and practical induction, it studies and judges the misunderstandings existing in the current “teaching evaluation” and “learning evaluation”. At the same time, it clarifies the difficulties faced by the integration of “teaching evaluation” and “learning evaluation”, including insufficient attention, serious formalism, separation of “teaching evaluation” and “learning evaluation”, lack of long-term effectiveness, and single form of evaluation. Finally, this paper proposes specific paths to achieve the integration of “teaching evaluation” and “learning evaluation”, including strengthening training and education, deepening the understanding of the connotation of evaluation; coordinating multiple subjects to build a scientific evaluation system; breaking down communication barriers and building bridges for interactive evaluation.

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Jan 9, 2024

Analysis and Countermeasures of the Potential Default Risk of Rural Oriented Normal University Students in Yancheng

To achieve rural revitalization, priority should be given to developing rural education. For rural areas, education not only carries the function of spreading knowledge and shaping civilized village customs, but also provides talent support for rural construction, and plays an irreplaceable basic role in rural revitalization. The policy of rural oriented normal university students in Jiangsu Province aims to train rural teachers who can “go down”, “stay” and “teach well”, but the construction of rural teachers in Yancheng is still facing the problems of shortage of quantity and quality to be improved. This paper analyzes the demand and trend of rural teachers from the current situation of rural normal students in Yancheng, and understands the default of rural normal students in Yancheng, and explores the potential causes of default and the attribution of rural teachers. On this basis, the paper puts forward the countermeasures to construct the training and development mechanism of rural oriented normal university students in Yancheng, which integrates training, management and service, in order to promote the construction and development of rural teachers in Yancheng and accelerate the realization of high-quality development of rural education in Yancheng.

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Jan 6, 2025

Navigating the skies: Arbitration in aviation disputes

While the International Civil Aviation Organization (ICAO) Council is sometimes criticized for the potential influence of political agendas on its decisions, while the International Court of Justice (ICJ) is criticized for its limited jurisdiction and dependence on the party’s willingness to accept the ICJ’s jurisdiction, a crucial concern is raised over the efficiency of the current Dispute Resolution Mechanisms (DRM) for aviation industry related disputes. Unravelling the compelling inquiry that hangs in the air: Just how efficient is the current aviation arbitration legal system? Is the efficiency of this system available to ad hoc arbitration¹ or arbitral tribunals²? The authors aim to analyze the existing legal guidance to navigate the complex arbitration system. This article sheds light on precedent cases by the ICAO Council and the ICJ studying challenges, such as the lack of efficiency of the ICAO Council and the criticism of the Council’s ineffectiveness for being hampered by the political interests of Member States. As well as the ICJ as it may be a more powerful authority in resolving such disputes, it also faces multiple challenges including the lack of enforcement, jurisdiction issues, and political influence, which in return makes it unlikely for dispute parties to seek the ICAO or the ICJ for resolution of their disputes, instead parties have now mostly adopted arbitration clauses as their primary dispute resolution method under Air Services Agreements (ASAs) and other aviation related agreements. While ad hoc arbitration has shown effectiveness and success, its secrecy and confidentiality might result in inconsistency and the inability to develop a case law system. The authors note the urgent need for an arbitration institution³ under the United Nations (UN) umbrella specialized in air law and aviation technology disputes, with the power to issue an enforceable, legally binding ruling. The article also examines the realm of arbitration in the aerospace industry, analyzing legal resources, current aviation arbitration systems, centres, and platforms, and further analyzing case studies to assess the results of the efficiency of each Dispute Resolution Mechanism.

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