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.

Great country craftsmen are skilled craftsmen who strive for the prosperity and prosperity of the country and the well-being of the people in important positions related to the national economy and people's livelihood. The key to cultivating craftsmen in major countries lies in the Party. However, in a vocational undergraduate survey, it was found that the Party's political, ideological, organizational, work style, and institutional leadership role was not well played in the process of cultivating craftsmen in major countries. To this end, we should focus on reflecting the "two safeguards" throughout the entire process of cultivating craftsmen in major countries, and strengthen the Party's comprehensive leadership over the cultivation of craftsmen in major countries; We should adhere to using the Party's innovative theory to guide the practice of cultivating great country craftsmen, and integrate ideological and political work throughout the cultivation of great country craftsmen, in order to promote the construction of grassroots party organizations with high quality, and play a leading role in cultivating craftsmen in major countries; we should also take the lead in actively researching and solving problems, and promote reform, innovation, and development, so as to improve the institutional system for leading the cultivation of craftsmen in major countries through party building, and enhance the institutional execution ability of party members and members.

The Electrical Equipment Operation and Control major in vocational schools is mainly aimed at vocational school students or other social individuals who want to learn the electrical equipment operation and control major. However, in the process of education and teaching, due to the relatively weak knowledge foundation of the teaching subjects and limited understanding of professional prospects and future development, the learning process is relatively difficult. Therefore, it is necessary for vocational school teachers to actively adopt more diverse methods in the teaching process of electrical equipment operation and control, and to use these teaching methods to enhance the spirit of model workers Integrating the spirit of labor and craftsmanship into teaching.

After the pandemic (COVID-19), there is a dire need to gain a competitive advantage for tourism organizations which can be accomplished by implementing new technologies to facilitate sustainable healthier services. Given that, the study aims to shed light on the importance of digital leadership to improve sustainable business performance considering the parallel mediation of digital technology and digital technology support in the tourism sector of Pakistan. The sample population consists of technology-based tourism organizations in Pakistan. Cochran’s formula was chosen for sampling, in which 37 organizations with 792 employees were selected for data through a random sampling technique. The collected data were analyzed through structural equation modeling, and findings reveal that digital leadership positively influences sustainable business performance. Furthermore, the mediating role of technological leadership support and digital technologies partially mediates the association between digital leadership and sustainable performance.

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.