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.

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 early travelers to Petra, Jordan, during the 20th century. To gain insights into the evolution of early travel experiences to Petra during this specific period, the researchers utilized narrative analysis and conducted in-depth interviews with 14 elderly inhabitants of Wadi Musa who resided in the area at that time. These interviews provided valuable information and served as a basis for visually representing the primary routes that emerged from the participants’ narratives. This study delves into the accessibility of early travelers to Petra in the 20th century by creating a comprehensive map that outlines the trails, byways, and roads used by these travelers to reach Petra. The study’s findings also revolve around the identified stages derived from the data gathered through these interviews.

Fitzgerald is one of the most important American writers in the 20^th century. The publication of The Great Gatsby shows his great talent in American literature. Eliot, a famous poet and literary critic, once said that it was the first step in the development of the art of the novel since the age of Henry James. Fitzgerald's masterpiece, The Great Gatsby, focuses on Jazz Age New York in the 20th century, depicting the people in the different classes of the society. Besides, love is an eternal theme in literature. And the reality and humanity shown in The Great Gatsby are also of great significance to today's society.

The technological development and growth of the telecommunications industry have had a great positive impact on the education, health, and economic sectors, among others. However, they have also increased rivalry between companies in the market to keep and acquire new customers. A lower level of market concentration is related to a higher level of competitiveness among companies in the sector that drives a country’s socioeconomic development. To guarantee and improve the level of competition, it is necessary to monitor the concentration level in the telecommunications market to plan and develop appropriate strategies by governments. With this in mind, the present work aims to analyze the concentration prediction in the telecommunications market through recurrent neural networks and the Herfindahl-Hirschman index. The results show a slight gradual increase in competition in terms of traffic and access, while a more stable concentration level is observed in revenues.