More and more scholars are paying attention to the economic and environmental responsibilities undertaken by firms. Firm sustainability has become a hot topic in current research. This article aims to analyze the impact of various dimensions of digital green technology innovation on firm sustainability. The “digital green technology innovation” in this research is a new variable explored based on previous research, and the five dimensions of the variable are created based on the POLE theory. This research uses authoritative Chinese databases to collect data on various dimensions of digital green technology innovation and sustainable development of companies, and uses a fixed effects model for regression analysis. The results indicate that the implementation of various dimensions of digital green technology innovation will promote the firm sustainability. Moreover, in firms with strong profitability, this performance is significantly better than in those with weak profitability.

Concerns about public food safety are comparatively common in the Chinese food distribution industry. A dearth of expertise and scarce resources lead to frequent instances of incapacity and inadequate oversight, which negatively affect stakeholders in the circulation industry. The main challenges to food supervision are the need for more alignment between the technical specifications, comprehensiveness, and continuity of the existing food safety supervision legislation and the real circumstances facing the regulatory agencies. Despite the circulation field’s critical position in food safety regulation, its complex and variable characteristics make it challenging to implement and manage. There exist notable concerns over inadequate food safety standards and supervisory frameworks, vagueness in enforcing rules, and insufficient workforce and technical know-how in food safety supervision. The opportunities for regulating the food business with the government’s focus and attention considerably outweigh the obstacles that lie ahead. The growth of the food business needs to be viewed in the larger framework of the country’s economic development. Professional involvement and collaboration with technical departments can help regulatory bodies tackle non-compliant actions in the market circulation process in a timely way, resulting in a more evidence-based and responsive regulatory approach. Establishing a healthy equilibrium and elucidating the relationship between oversight and the food business will be crucial in the future.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

Static atomic charges affect key ground-state parameters of boron quasi-planar clusters Bn, n ≤ 20, which serve as building blocks of borophenes and other two-dimensional boron-based materials promising for various advanced applications. Assuming that the outer valence shells partial electron density of the constituent B atoms are shared between them proportionally to their coordination numbers, the static atomic charges in small boron planar clusters in the electrically neutral and positively and negatively singly charged states are estimated to be in the ranges of –0.750e (B70) to +0.535e (B200), –0.500e (B7+, B8+, and B9+) to +0.556e (B17+), and –1.000e (B7–) to +0.512e (B20–), respectively.

In order to address severe siltation and enhance urban green spaces in Xianyang Lake, the research offers a sustainable solution by proposing an innovative integration of ecological dredging and landscape transformation. The key findings are as follows: Firstly, an ecological dredging mechanism was established by directly transporting sediment from Xianyang Lake to its central greenbelt, reducing dredging costs and environmental impact while creating a sustainable funding cycle through revenue from eco-tourism activities. Secondly, the landscape artistic conception of the central greenbelt was significantly improved by leveraging the natural distance between the lakeshore and the greenbelt, offering diverse viewing experiences and enhancing the cognitive abilities and urban life satisfaction of tourists. Thirdly, the project demonstrated substantial economic and social benefits, including revenue generation from paid activities like boat tours, increased public awareness of biodiversity through ecological education, and improved community well-being. The central greenbelt also enhanced the urban environment by improving air quality, mitigating the "heat island effect", and providing habitats for wildlife. This integrated approach serves as a model for sustainable urban development, offering valuable insights for cities facing similar ecological challenges. Future research should focus on long-term monitoring to further evaluate the ecological and socio-economic impacts of such projects.

Poly(methyl methacrylate) (PMMA) is a versatile and widely used polymer that has gained significant attention in various industries due to its unique combination of properties and ease of processing. PMMA, also known as acrylic or plexiglass, is a transparent thermoplastic with exceptional optical clarity, high-impact resistance, and excellent weatherability. This scholarly article endeavors to offer an exhaustive examination of the composition, characteristics, and broad utilization of poly(methyl methacrylate) (PMMA). This study aims to conduct an in-depth analysis of the molecular composition and chemical attributes inherent to PMMA. Furthermore, it intends to examine the mechanical and physical attributes exhibited by PMMA meticulously. Additionally, an exploration of varied methodologies employed in the processing and fabrication of PMMA will be undertaken. The extensive array of applications of PMMA spanning multiple industries will be underscored, followed by a comprehensive discourse on its merits, constraints, contemporary advancements, and prospective avenues. Understanding the properties and applications of PMMA is crucial for engineers, scientists, and professionals working in fields such as automotive, aerospace, medical, and signage, where PMMA finds extensive use.