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.

Based on Landsat–7ETM + images of 2007 and 2012 and Landsat–8 images of 2018, this study took Fuyang City, Anhui Province (Yingzhou District, Yingdong District, Yingquan District) as the research object, and made a quantitative analysis of land use/cover change in Fuyang City from 2007 to 2018 with the Environment for Visualizing Images (ENVI) software. According to the data of land use types in three phases, the article analyzes the development trend of various land use types and the main reasons for the changes of land use, which provides a certain basis for the urban planning and environmental construction of Fuyang City. The results show that with the rapid economic development and continuous improvement of the urbanization level in Fuyang City during 11 years, the area of various land types in the study area has changed greatly. The area of construction land area changed by 448.27 km², with an increase of 543.57%; the area of arable land changed by 597.52 km², with a decrease of 34.74%; the area of bare land changed by 26.00 km², with a decrease of 80.68%. The changes were closely related to the rapid economic and social development in the study area. Under the influence of environmental protection policies and environmental awareness, the area of forest land changed by 85.00 km², with an increase of 97.58%; the water area changed by 84.35 km², with an increase of 201.39%.

This research aims to examine in more depth the changes resulting from the Job Creation Law, which impact the level of business friendliness in Indonesia, and how to analyze these changes to improve the business environment to be more conducive to carrying out business activities. This research uses normative legal research methods and is analytical descriptive research. There have been several changes since the emergence of the Job Creation Law, such as the establishment of a limited liability company. Changes to the Job Creation Law could improve the Indonesian economy. However, juridically, this regulation gives authority to the central government to manage micro and small businesses, contrary to the principle of decentralization, which prioritizes the provision of resources to local governments.

In the Fourth Industrial Revolution (4IR) era, the rapid digitalisation of services poses both opportunities and challenges for the banking sector. This study addresses how adopting artificial intelligence (AI) and online and mobile banking advancements can influence customer satisfaction, particularly in Kaduna State, Nigeria. Despite significant investments in AI and digital banking technologies, banks often struggle to align these innovations with customer expectations and satisfaction. Using Structural Equation Modeling (SEM), this research investigates the impact of customer satisfaction with online banking (C_O) on AI integration (I_A) and mobile banking convenience (C_M). The SEM model reveals that customer satisfaction with online banking significantly influences AI integration (path coefficient of 0.40) and mobile banking convenience (path coefficient of 0.68). These results highlight a crucial problem: while technological advancements in banking are growing, their effectiveness is highly dependent on customer satisfaction with existing digital services. The study underscores the need for banks to prioritise enhancing online banking experiences as a strategic lever to improve AI integration and mobile banking convenience. Consequently, the research recommends that Nigerian banks develop comprehensive frameworks to evaluate and optimise their technology integration strategies, ensuring that technological innovations align with customer needs and expectations in the rapidly evolving digital landscape.

Lean (also referred to as the Toyota Production System, TPS) is considered to be a radical alternative to the traditional method of mass production and batching principles for maximising operational efficiency, quality, speed and cost. Many hospitals inspired from lean manufacturing to develop their process. They had many improvements in their process. Hospitals reduced their patient waiting times, defects, wastes related to inventory, staff movement and patient transportation by implementing. This study utilizes scientometric and bibliometric tools to analyze visually the literature published in the field of medical lean manufacturing from 2009 to 2023. The relevant articles published from 2009 to 2023 were retrieved from the Web of Science Core Collection, VOSviewer and R software were used for bibliometric analysis and visualization. The number of publications related to the research has been increasing year by year before 2021, and then showed a downward trend, including 418 articles from 64 countries and regions, 743 institutions, 198 journals, and 1766 authors. The United States, Italy, and England are the main publishing countries in this research field. The journal “International Journal of Lean Six Sigma” published the most papers (n = 21) about lean manufacturing in medicine, the author with the most publications is Teeling SP, and the most influential author is Improta G. The top three keywords are “Healthcare”, “Quality improvement” and “Management”. This study provides a comprehensive bibliometric analysis of lean manufacturing in medicine, which can help researchers understand the current research hotspots in this field, explore potential research directions, and identify future development trends.

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.