The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.

As China’s urbanization process accelerates, it has become common for rural men to go out to work and women to stay at home. The implementation of China’s rural revitalization strategy is in dire need of a large amount of high-quality human capital, and education and training are an important way to improve human capital and empower left-behind women. Starting from the background of China’s rural revitalization, this study focuses on the education and training of rural left-behind women, a topic that has received less attention. Through in-depth interviews and participatory observation, we analyzed the factors affecting rural left-behind women’s participation in education and training, as well as the problems that exist in China’s rural education and training process, and proposed strategies to solve them. The study found that education level, traditional attitudes, economic income, knowledge of education and training, and mental health are important factors affecting the participation of left-behind women in education and training in rural China. At the same time, there are some problems in the process of education and training, such as a single main body of supply and training methods, a lack of teachers, and a lack of management, etc., which affect the development of education and training, and thus also the promotion of rural revitalization.

The National Fitness Program Plan (2021–2025) (hereinafter referred to as the Plan) proposes to perfect the public service system for sports and fitness by 2025, make national sports and fitness more convenient, and advocate providing intelligent services for national fitness campaign. With the development of the Internet era, modern information technologies such as big data, the Internet of Things, and artificial intelligence have been introduced into sports affairs, providing technical support for the optimization of the public service system for sports and fitness. Therefore, in the context of a national fitness campaign, intelligent sports service is an important link for promoting national fitness in various regions. Relevant workers should attach importance to promoting “physical fitness” with “intelligence” in the process of advancing national fitness program, and actively creating intelligent public services for national fitness. Focusing on the integration of modern information technology and sports affairs, with the implementation of the Plan as the research background, the construction of intelligent sports parks as the starting point, this article outlines the construction plan of intelligent sports parks based on the connotation summary of national fitness program and intelligent sports. At the same time, it analyzes the issues that intelligent sports parks need to pay attention to in providing public services for national fitness, and proposes countermeasures for the high-quality development of national fitness services in intelligent sports parks.

This research explores the critical influence of corporate culture on small and medium-sized enterprises’ (SMEs) crisis response abilities under varied cross-cultural environments. Amid the disruptive backdrop of the COVID-19 pandemic, SMEs globally have faced unprecedented challenges. This study addresses a gap in the existing literature by conducting a cross-cultural analysis of SMEs in China, Thailand, and Germany to understand how corporate culture affects crisis management. Utilizing a competitive cultural value model, the research categorizes corporate culture into four dimensions: group culture, development culture, hierarchy culture, and rational culture. These cultural dimensions are investigated in relation to their impact on crisis response abilities. Additionally, national cultural dimensions such as individualism and uncertainty avoidance are examined as moderating variables. The findings reveal that group and development cultures positively influence crisis response abilities, enhancing organizational resilience and adaptability. Conversely, hierarchy culture negatively affects crisis management, hindering flexible response strategies. Rational culture supports structured crisis response through goal-oriented practices. National culture significantly moderates these relationships, with individualism and high uncertainty avoidance impacting the effectiveness of organizational cultural dimensions in crisis scenarios. This study offers theoretical advancements by integrating cultural dimensions with crisis response strategies and provides practical implications for SMEs striving to enhance their resilience and adaptability in a globalized business environment.

The profession of tourist guide has recently been subject to a significant loss of prestige in Hungary. There have been many career leavers who have been prevented from working due to an unregulated legal framework or a lack of government support during and in the post-COVID-19 period. The first problem - an ineffective and poorly regulated regulatory environment - has led to a significant increase in unauthorised tourism-related activities, undermining the reputation of the profession. As a result of the unregulated legal environment, the country - and Budapest in particular - is losing significant revenue and the situation is damaging the city’s image. Today, personal knowledge and experience are likely to be rendered worthless by the development of new technologies, tools and fast-paced lifestyles. Many people do not even know who exactly a tourist guide is, what their duties are and what regulations apply to their activities, despite the fact that tourist guides spend a lot of quality time with tourists visiting our country, providing them with information and acquainting them with our traditions. The transfer of value, which is the essence of their activity, is an important factor in shaping the image of the country and the perception of Hungary by visitors. Most people may not be aware of the remarkable difference between a qualified and licensed guide and an unqualified and unlicensed guide. The former presents a place authentically. This study aims to present the legal and professional background of this activity and the importance of this work in the light of current regulations, highlighting the important role of guides in the transmission of values today. It also focuses on the main changes and reactions brought about by the COVID-19 pandemic, as well as the uncertainties and concerns created by the legislative background. In order to illustrate the unique situation in Hungary, regulatory procedures and tourist management practices are also covered.