This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

We studied the role of industry-academic collaboration (IAC) in the enhancement of educational opportunities and outcomes under the digital driven Industry 4.0 using research and development, the patenting of products/knowledge, curriculum development, and artificial intelligence as proxies for IAC. Relevant conceptual, theoretical, and empirical literature were reviewed to provide a background for this research. The investigator used mainly principal (primary) data from a sample of 230 respondents. The primary statistics were acquired through a questionnaire. The statistics were evaluated using the structural equation model (SEM) and Stata version 13.0 as the statistical software. The findings indicate that the direct total effect of Artificial intelligence (Aint) on educational opportunities (EduOp) is substantial (Coef. 0.2519916) and statistically significant (p < 0.05), implying that changes in Aint have a pronounced influence on EduOp. Additionally, considering the indirect effects through intermediate variables, Research and Development (Res_dev) and Product Patenting (Patenting) play crucial roles, exhibiting significant indirect effects on EduOp. Res_dev exhibits a negative indirect effect (Coef = −0.009969, p = 0.000) suggesting that increased research and development may dampen the impact of Aint on EduOp against a priori expectation while Patenting has a positive indirect effect (Coef = 0.146621, p = 0.000), indicating that innovation, as reflected by patenting, amplifies the effect of Aint on EduOp. Notably, Curriculum development (Curr_dev) demonstrates a remarkable positive indirect effect (Coef = 0.8079605, p = 0.000) underscoring the strong role of current development activities in enhancing the influence of Aint on EduOp. The study contributes to knowledge on the effective deployment of artificial intelligence, which has been shown to enhance educational opportunities and outcomes under the digital driven Industry 4.0 in the study area.

Polyurethane is a multipurpose polymer with valuable mechanical, thermal, and chemical stability, and countless other physical features. Polyurethanes can be processed as foam, elastomer, or fibers. This innovative overview is designed to uncover the present state and opportunities in the field of polyurethanes and their nanocomposite sponges. Special emphasis has been given to fundamentals of polyurethanes and foam materials, related nanocomposite categories, and associated properties and applications. According to literature so far, adding carbon nanoparticles such as graphene and carbon nanotube influenced cell structure, overall microstructure, electrical/thermal conductivity, mechanical/heat stability, of the resulting polyurethane nanocomposite foams. Such progressions enabled high tech applications in the fields such as electromagnetic interference shielding, shape memory, and biomedical materials, underscoring the need of integrating these macromolecular sponges on industrial level environmentally friendly designs. Future research must be intended to resolve key challenges related to manufacturing and applicability of polyurethane nanocomposite foams. In particular, material design optimization, invention of low price processing methods, appropriate choice of nanofiller type/contents, understanding and control of interfacial and structure-property interplay must be determined.

The activities and characteristics of heritage, cultural, and creative tourism are notably distinct despite the fact that they are frequently confused and misunderstood. Moreover, these types of tourism have been significantly affected by the COVID-19 pandemic. This review article aims to explore the characteristics of three types of tourism, both pre- and post-pandemic, and seeks to propose sustainable solutions with new opportunities for the tourism industry. The article adopts a PRISMA flow diagram and VOSviewer to perform a systematic literature review, ultimately selecting 179 articles from the Scopus, ScienceDirect, and Google Scholar databases and grouping them into five clusters: 1) heritage, cultural, and creative tourism; 2) co-creation; 3) creative city; 4) sustainability; and 5) technology and innovation. Consequently, this review article proposes a final framework presenting five related clusters suggesting sustainable solutions for creative tourism. It may aid the tourism industries in their transition to creative tourism, which is more sustainable and broadly focused while ensuring safety and enhancing income for local communities in the post-pandemic period.

This paper aims to analyze the narratives that have emerged in the process of bureaucratic reform in Indonesia. The analysis is conducted using the Narrative Policy Framework at the mesa level. Using data from articles published in 6 credible national media about “bureaucratic reform” from 2010 to 2023. The collected data was classified according to the Narrative Policy Framework (NPF) elements in the article: Issue setting, the cause of the issue, plot, character (villain, victim, hero), and recommendations for solutions offered. There were 31 articles analyzed. The result showed that the main plot in the process of bureaucratic reform in Indonesia is based on the corrupt bureaucracy and the slow public service provided. The victims in the plot are the people who will access the services. The villains of the narrative are civil servants who do not improve the required competencies. The heroes of the narrative are several government institutions (Ministry of State Apparatus Utilization and Bureaucratic Reform, Commission of Corruption Eradication, and The Audit Board of The Republic of Indonesia) that are considered to expose the problem.