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 explosion of information technology, besides its positive aspects, has raised many issues related to personal information and personal data in the network environment. Because children are vulnerable to abuse, fraud and exploitation, protecting children’s personal information and personal data is always of concern to many countries. From the concept and characteristics of personal information and personal data of children in Europe, the United States and Vietnam, it can be seen that children’s personal information and personal data protection is very necessary in every country today. This research focuses on the age considered a child, the child’s consent and his or her parental consent when providing and processing personal information or personal data of children under the laws of the EU, US and Vietnam. Therefore, the article proposes some recommendations related to the child’s consent and his or her parental consent in protecting children’s personal data in Vietnam.

In this study, the influence of sewage sludge ash (SSA) waste particle contents on the mechanical properties and interlaminar fracture toughness for mode I and mode II delamination of S-glass fiber-reinforced epoxy composites was investigated. Composite laminate specimens for tensile, flexural double-cantilever beam (DCB), and end-notched fracture (ENF) tests were prepared and tested according to ASTM standards with 5, 10, 15, and 20 wt% SSA-filled S-glass/epoxy composites. Property improvement reasons were explained based on optical and scanning electron microscopy. The highest improvement in tensile and flexural strength was obtained with a 10 wt% content of SSA. The highest mode I and mode II interlaminar fracture toughness’s were obtained with 15 wt% content of SSA. The mode I and mode II interlaminar fracture toughness improved by 33% and 63.6%, respectively, compared to the composite without SSA.

Technology development in the agricultural sector is important in the development of Thailand’s economy. The purpose of this research was to study the approach of guidelines for future agricultural technology development to increase productivity in the Agricultural sector in order to develop a structural equation model. The research applied mixed-methodology. Qualitative research by in depth interview from 9 experts and focus group with 11 successful businesspersons for approve this model. The quantitative data gather from firm, in the 500 of agricultural sector by using questionnaire, using statistical tests of descriptive analysis, inferential analysis, and multivariate analysis. The research found guidelines for future agricultural technology development to increase productivity in the Agricultural sector composed of 4 latent. The most important item of each latent were as following: 1) Agrobiology Technology (= 4.41), in important item as choose seeds that for disease resistance and tolerate the environment to suit the cultivation area, 2) Environmental Assessment (= 4.37),, in important item as survey of cultivated areas according to topography with geographic information system, 3) Agricultural Innovation (= 4.30), in important item as technology reduces operational procedures, reduce the workforce and can reduce operating costs, and 4) Modern Management Systems (= 4.13), in important item as grouping and manage as a cooperative to mega farms. In addition, the hypothesis test found that the difference in manufacturing firm sizes. Medium and Small size and large size revealed overall aspects that were significantly different at the level of 0.05. The analysis of the developed structural equation model found that there was in accordance and fit with the empirical data and passed the evaluation criteria. Its Chi-square probability level, relative Chi-square, the goodness of fit index, and root mean square error of approximation were 0.062, 1.165, 0.961, and 0.018, respectively.

This study aimed to examine and assess the impact of the logistics industry’s environment, entry-level graduates’ characteristics and the logistics and supply chain management (LSCM) program design on the transformation of knowledge and skills at Sohar port in the Sultanate of Oman. The study employed a pragmatic research philosophy involving a structured questionnaire. The sample size included 49 mid-managers from the logistics industry who were working at Sohar Port. The study found that entry-level graduates’ characteristics and LSCM program design positively and significantly influenced the transformation of knowledge and skills. However, the organisational environment had a negative and insignificant impact on the transformation. This study revealed several dimensions that may require further research. It is pertinent to broaden the research scope to other towns, ports, and other countries in the Gulf Council Countries (GCC) to broaden the scope and generalisability of the results. According to the study findings, several recommendations are proposed for the logistics and supply chain sector in Oman to enhance the transformation of knowledge and skills by entry-level graduates, as well as for higher education institutions (HEIs). To meet the sector requirements, HEIs may improve the current university-industry collaborations by increasing the inputs of the industry in designing and developing the LSCM program. The organisational environment must reconsider the knowledge and skills transformation by entry-level graduates in their strategic plan of resources management, which must be emphasised by the remuneration system and career paths incentive. While other studies have explored knowledge and skill transformation in the context of employee training, this study aims to fill a specific research gap by focusing on the transformation of knowledge and skills by entry-level graduates, an area which has not been extensively studied before. Furthermore, this study is unique as it examines the impact of the industry’s environment, entry-level graduates’ characteristics and the LSCM program on the transformation of knowledge and skills within the unique context of Oman. This novel approach provides an opportunity to understand the specific challenges and opportunities faced by entry-level graduates in Oman and suggests strategies for addressing them.

Orientation: Rewards are integral to keeping employees happy, efficient and engaged in their work. Thus, the engagement of academic staff within higher education institutions has become a top priority for organisational productivity and competitiveness. Research purpose: This study investigated the impact of total rewards on work engagement among the academic staff at a South African higher education institution. Motivation for the study: Engagement of academic staff is vital as higher education institutions are influential in the country’s development. Literature, however, has shown that most studies on total rewards and work engagement focus on sectors such as financial institutions, the mining industry and others. However, few reports have been on total rewards and work engagement in higher education. Research design, approach and method: This study employed a cross-sectional survey design, following a quantitative approach. From a population of 100 academic staff, 74 respondents responded to a self-administered questionnaire. Main findings: The results show a positive relationship between two dimensions of total rewards (work-home integration and quality work environment) and work engagement. However, no relationship was found between base pay, benefits, performance and career management, and work engagement. From the five dimensions of total rewards, a quality work environment was the only significant predictor of work engagement. Contribution: The study provides theoretical contributions through new literature and possible recommendations. The study may guide management in developing a rewards strategy that can promote staff work engagement.