Pakistan is grappling with significant economic and political challenges stemming from various factors. Positioned at the heart of the Chinese Belt and Road Initiative, Pakistan has been presented with a diverse array of opportunities encompassing trade, investment, energy resource development, Special Economic Zones (SEZs), the expansion of the Gwadar port, integration of its economy with neighboring nations via various connectivity projects, and the generation of employment prospects. Given the contemporary interdependence of economic performance and political stability, the potential for economic stability and the creation of opportunities through the China-Pakistan Economic Corridor (CPEC) is seen as crucial. The project helped Pakistan to attract a huge amount of Foreign Direct Investment (FDI), created hundreds of thousands of jobs, significantly improved infrastructure, established nine SEZs, developed Gwadar port, increased its trade volume with China and controlled energy crisis to a significant level. Political development, stability and peace have also been positively influenced by economic development. This study aims to evaluate the impact of CPEC from both economic and political perspectives, especially as it approaches its 10th anniversary, and assess how it has shaped Pakistan’s economic and political landscapes. The forthcoming second phase of CPEC is poised to further bolster Pakistan’s economic growth, fortify industrialization through SEZs, and enhance its international trade. Additionally, the project is set to transform Pakistan into a pivotal regional trade corridor through its advanced connectivity initiatives and the development of the Gwadar port.

Reading comprehension ability, as a key skill that needs to be developed in English teaching, has attracted high attention from teachers and students in universities. This is not only due to its relatively large proportion in English exams, but also due to the entering of the information age, people need to obtain information from the text through extensive reading and gain a profound understanding of the content of the article. Therefore, in the process of guiding students to learn English knowledge, teachers must take cultivating students' reading comprehension ability as the central link of teaching activities. Through exploring and researching it in teaching, students can improve their reading comprehension level and enable them to have a deeper understanding of the profound connotations to be expressed in future English texts.

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Even in the late stages of the COVID-19, the physical and psychological trauma caused by the epidemic continues to affect people, particularly university students, whose physical and psychological health is vulnerable to environmental influences. The purpose of this article is to investigate the relationship between learning adaptability and “state” anxiety among university students enrolled during the COVID-19(2020-2022), as well as the role of self-management in mediating this process. The findings reveal a negative association between college students' academic adjustment and their state anxiety, a process that also includes a mediation role for self-management, with subjects in this research being college students enrolled during COVID-19. This study offers a theoretical foundation for investigating the factors influencing anxiety from an operationalized viewpoint, as well as for further effective regulation of university students' mental health and anxiety reduction.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.