In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

The growing of plants hydroponically is a soilless form of growing in modern day agriculture. It helps to make feed available for animals throughout the season since it is not affected by what is faced by field grown crops. The use of animal waste, that is, their faeces, in the growth of forage was compared with commercial hydroponics solutions as a way of looking for a reduction in the cost incurred in the purchase of commercial hydroponics solutions. The study evaluated the use of organic nutrient solutions (ONS) alongside a standard/commercial nutrient solution in growing crops hydroponically on the growth, dry matter yield, water use efficiency, and chemical composition of hydroponic maize fodder. The ONS used were formulated from the dried faeces of cattle, poultry, rabbits, and swine. The prepared organic nutrient solutions with the control were used in growing the maize seeds for 10 days, and growth, yield, and chemical composition were determined. Results show the highest (196 g) dry matter yield for maize hydroponic fodder irrigated with poultry ONS. Similarly, maize irrigated with poultry ONS was significantly (P < 0.05) higher in CP content, while it was not significantly different from maize irrigated with cattle, swine, and commercial solutions. A lower water use efficiency value (0.19 kg DM/m³) was recorded for maize irrigated with cattle ONS. According to the study, irrigating maize with different organic nutrient solutions produced maize fodder with a higher yield and a similar chemical composition as the commercial nutrient solution. 

The scarcity of the insulators that are required for refrigeration has made it necessary to use locally available materials that can achieve the desired refrigeration. This work presents the performance evaluation of a refrigerator utilizing a locally available material, which is wood particles that have been converted to particle board, as one of its insulators. A vapor compression refrigeration system was designed and fabricated to chill and preserve agricultural products, which are eggs, yogurt, and tomatoes. The various temperatures at which the agricultural products became chilled were compared with their theoretical preservation temperatures obtainable in literature, thereby evaluating the performance of the refrigerator. The temperature of 11 ℃, which was recorded for the egg in the present experiment, is lower than the theoretical preservation temperatures of 18 ℃ to 21 ℃ for an egg. The temperature of 7 ℃, which was recorded for the yogurt, is approximately equal to its theoretical preservation temperature of 5 ℃. The temperature of 8 ℃, which was recorded for the tomato, is lower than the theoretical preservation temperatures of 7 ℃ to 10 ℃ of tomato. This work has revealed that wood particles have the potential to achieve refrigeration, as well as chill and preserve agricultural products.