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.

Short-form content has the potential for virality and broad sharing, allowing businesses to reach large audiences in a short period of time. This type of content has transformed traditional marketing approaches, capturing the attention and curiosity of Generation Z, thereby leading to the rise of digital marketing. As Generation Z is the next generation of consumers and their purchasing power increases as they enter the workforce, marketers need to understand the factors influencing their attitudes and purchase intentions. This study aims to explore the relationship between the growing presence of short-form advertising content in corporate marketing strategies and consumer behavioral intentions. To achieve this, the sub-characteristics of short-form content were categorized into expertise, ease of use, and entertainment value, while information reliability was set as a mediating variable. Data was collected through a survey of 256 adults residing in Busan and Gyeongnam, and analyzed using SPSS 28.0. The findings of the study revealed that most sub-characteristics of short-form content advertisements positively influenced both recommendation and purchase intentions. Additionally, information reliability was identified as a significant mediating factor between short-form content and consumer behavioral intentions. These results provide important insights for corporate marketers and advertising professionals, as they offer valuable guidance on how to influence consumer purchase intentions effectively.

With the continuous development of network has also greatly developed, exploring the role of social network relationships and attachment emotions on consumer intention helps community managers to promote community purchases for more consumer. As another core component of social e-commerce, social media influencer also has a significant influence on consumer intention. This study systematically analyzed the effects of social network relationships and social media influencer characteristics on consumer purchase intentions. Introduced consumer attachment and perceived value as mediating variables to construct the research framework of this study. This article adopts quantitative analysis methods to test the research hypotheses proposed. This article collected 600 first-hand data in the form of a survey questionnaire and analyzed the data using AMOS and SPSS statistical software. The empirical analysis in this article confirms that social network relationships has a significant impact on consumer purchase intentions; social media influencer characteristics has a significant impact on consumer purchase intentions; consumer attachment has a significant impact on perceived value;  consumer attachment plays a mediating role in the effect of social network relationships on consumers purchase intentions; perceived value plays no mediating role in the effect of social media influencer characteristics on consumer purchase intentions; perceived value plays a mediating role in the effect of consumer attachment on consumer purchase intentions; consumer attachment and perceived value have a chain mediating role between social network relationships and consumer purchase intentions.

A fresh interest has been accorded to metal iodides due to their fascinating physicochemical properties such as high ionic conductivity, variable optical properties, and high thermal stabilities in making micro and macro devices. Breakthroughs in cathodic preparation and metallization of metal iodides revealed new opportunities for using these compounds in various fields, especially in energy conversion and materials with luminescent and sensory properties. In energy storage metal iodides are being looked at due to their potential to enhance battery performance, in optoelectronics the property of the metal iodides is available to create efficient LEDs and solar cells. Further, their application in sensing devices, especially in environmental and medical monitoring has been quite mentioned due to their response towards environmental changes such as heat or light. Nevertheless, some challenges are still in question, including material stability, scale-up opportunities, and compatibility with other technologies. This work highlights the groundbreaking potential of metal iodide-based nanomaterials, emphasizing their transformative role in innovation and their promise for future advancements.

The wet saturated flue gas discharged by coal-fired utility boilers leads to a large amount of low-temperature waste heat loss. Inorganic ceramic membrane is acid-base resistant and has strong chemical stability. It is an ideal material for recovering low-temperature waste heat from flue gas. The experiment of waste heat recovery of flue gas was carried out with inorganic ceramic membrane as the core, and the characteristic parameters of low-temperature flue gas at the tail of the boiler were analyzed; taking 316 L stainless steel as the comparative object, the strengthening effect of inorganic ceramic film on improving heat recovery power and composite heat transfer coefficient was discussed. The results show that the waste heat recovery of flue gas is mainly the evaporation latent heat recovery of water, accounting for about 90%; circulating water is used as cooling medium, and the waste heat recovery capacity of flue gas is stronger; compared with circulating water, when air is used as the cooling medium, the effect of inorganic ceramic membrane flue gas waste heat recovery is more significant, and the enhancement coefficient is as high as 9; increasing the flue gas flow is helpful to improve the heat recovery power and composite heat transfer coefficient; at the same time, inorganic ceramic membrane can also recover condensate with high water quality. The results of this paper can provide a reference for the application of inorganic ceramic membrane in flue gas waste heat recovery.