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.

The promulgation of the Curriculum Standards for ordinary high School (2017 edition, 2020 revision) has effectively promoted the reform of high school mathematics classroom. In order to cope with the change of textbook content in the new curriculum reform, it has become one of the important tasks for high school mathematics teachers to implement teaching activities better and sort out and analyze the differences between the old and new textbooks. This paper analyzes the differences between old and new textbooks from the three dimensions of system structure, course content and example exercises, and gives some reasonable teaching suggestions. Among them, the new textbook uses 2019 "Ordinary High School Textbook" person-taught A version of Compulsory Mathematics 1, and the old textbook uses 2004 "Ordinary High School Mathematics Curriculum Standard Experimental Textbook" person-taught A version of compulsory Mathematics 4. In general, the adjustment of the new teaching materials is more in line with the cognitive characteristics of students, pay attention to the penetration of mathematical culture and pay attention to the development of students' mathematical core literacy.

In recent years, China has been emphasizing the importance of "mass entrepreneurship and innovation". Through such policies, more outstanding "great country craftsmen" should be cultivated, providing strong support for the overall industrial upgrading of our country. In order to achieve this grand national strategic goal, each university needs to conduct targeted exploration of the integration of innovation, entrepreneurship, and craftsmanship spirit based on its own actual situation. This article will explore the integrated cultivation mode of entrepreneurship and innovation+craftsmanship spirit from multiple aspects such as national policy guidance, student training plans, and training channels, based on the specific situation of the current development of entrepreneurship and innovation, combined with the research results of our school. In the process of entrepreneurship and innovation education, we will cultivate students' craftsmanship spirit and provide sufficient assistance for social development.

The advent of the era of big data has brought great changes to accounting work, and vocational colleges and universities, as the main place for cultivating application-oriented new business talents, need to change the way of talent training in time in the face of this change. By describing the impact of the era of big data on the demand for new business talents, this paper analyzes the analysis of the training of new business and scientific and technological talents in vocational colleges and universities in the era of big data from the perspectives of talent training target positioning, professional curriculum setting and teacher quality, accurately locates the talent training goals of new business professional groups in vocational colleges, scientifically sets up the curriculum system, and comprehensively improves the teaching staff.

This study explores the feminization of poverty and the dynamics of the care economy in rural areas, focusing on the municipality of Génova, Quindío, Colombia. The novelty of this study lies in its analysis of the compounded effects of the COVID-19 pandemic on women’s economic participation and care responsibilities in a rural context, offering insights relevant to Latin America. This study addresses the critical problem of how increased caregiving responsibilities and labor informality during the pandemic have disproportionately impacted economically active women, exacerbating gender inequalities. The objective is to analyze the relationship between the care economy and feminization of poverty, providing policy recommendations for post-pandemic recovery in rural settings. The methodology consisted of a two-stage approach. In the first stage, a probabilistic stratified sampling design was applied using data from the Colombian National Population and Housing Census and the Génova, Quindío, and Colombia Municipal Panel. In the second stage, fieldwork was conducted with a sample of 347 women using the RedCap application for data collection. The results indicate a significant increase in unpaid domestic and caregiving work during the pandemic, particularly for the elderly, disabled, and children. Additionally, labor informality increased, further limiting economic opportunities for women. The key conclusion is that public policies aimed at reducing gender disparities in rural labor markets must prioritize caregiving support and formal employment opportunities for women. These findings suggest that addressing the care economy is crucial for closing gender gaps and fostering equitable economic recovery in rural Latin American areas.

The study investigates the role of foreign language enjoyment (FLE) and engagement in the context of English language learning among Chinese students, emphasizing the significance of positive emotions in enhancing academic success. Utilizing a sample of 249 students majoring in international trade, the research employs the foreign language enjoyment scale to count their enjoyment level and foreign language engagement scale to assess various dimensions of student engagement, including cognitive, emotional, behavioral, and social engagement. By conducting regression analysis, the findings reveal that FLE positively influencing learners’ learning outcome while engagement doesn’t pose significant impact on their learning outcome. The study highlights the importance of fostering positive emotions in educational settings to improve language learning outcomes and suggests that understanding the interplay between FLE and other affective factors can lead to more effective teaching strategies in foreign language education.