This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

Taking domestic single-player game brands as the research object, this paper discusses the value and strategy of single-player game brands expanding IP operation. It is found that single-player game brands expanding IP operation can improve brand awareness and influence, increase player stickiness and loyalty, and extend product life cycle and market vitality. In order to help single-player game brands expand IP operations, this paper puts forward four suggestions, such as creating core stories, hoping to provide some reference and inspiration for the development of domestic single-player game brands.

Sustainability has become increasingly important in recent decades and has become a key concept in various areas of society. The early integration of sustainability principles into education is of crucial importance, as the elementary school years represent a decisive phase in children's development. During this phase, fundamental values, attitudes, and behaviors are formed that will have a significant impact on later lives and the relationship with the environment. Elementary school offer a unique opportunity to reach people from different social backgrounds and thus impart a common basic knowledge that can serve as a basis for shaping a sustainable society. Elementary schools are therefore an ideal place to introduce children to the principles of sustainability and sensitize them to the challenges of the 21st century. The aim of the study is to explore the current state of sustainability education in elementary school. It takes a closer look at whether elementary school students are old enough to be confronted with sustainability, what methods already exist and what the challenges are in implementing sustainability education. The basis for the study is an online survey conducted at 60 different elementary school in the state of Baden-Wuerttemberg in Germany. In conclusion, while there is room for improvement, the survey results suggest a growing awareness of the significance of sustainability education in elementary schools. The findings call for targeted efforts to enhance curriculum integration, teacher training, and resource provision to promote a more sustainable and environmentally conscious generation of students in Baden-Wuerttemberg.

With the continuous development of education, the double reduction policy has gradually become the focus of educators. Especially for junior high school mathematics classrooms, there is an indelible connection between whether students can learn mathematics well and whether classroom teaching is effective, and the effectiveness of the classroom is often related to factors such as students' stress level. Therefore, as a qualified junior high school mathematics teacher, it is necessary to carefully do pre class work in daily teaching and research practice, design different forms of teaching and research plans under the double reduction policy, establish a unique learning atmosphere for students, and improve their core mathematical qualities. This article proposes corresponding solutions and strategies on how to carry out mathematics classroom teaching under the double reduction policy.

Richard’s equation was approximated by finite-difference numerical scheme to model water infiltration profile in variably unsaturated soil^[1]. The published data of Philip’s semi-analytical solution was used to validate the simulated results from the numerical scheme. A discrepancy was found between the simulated and the published semi-analytical results. Morris method as a global sensitivity tool was used as an alternative to local sensitivity analysis to assess the results discrepancy. Morris method with different sampling strategies were tested, of which Manhattan distance method has resulted a better sensitivity measures and also a better scan of input space than Euclidean method. Moreover, Morris method at p = 2 , r = 2 and Manhattan distance sampling strategy, with only 2 extra simulation runs than local sensitivity analysis, was able to produce reliable sensitivity measures (μ^*, σ). The sensitivity analysis results were cross-validated by Sobol’ variance-based method with 150,000 simulation runs. The global sensitivity tool has identified three important parameters, of which spatial discretization size was the sole reason of the discrepancy observed. In addition, a high proportion of total output variance contributed by parameters β and θ_s is suggesting a greater significant digits to reduce its input uncertainty range.

Strengthening the integration of elementary school mental health education and moral education is of great significance in comprehensively cultivating students' ideological and moral qualities as well as values. In order to fully implement quality education, schools need to carry out diversified teaching in conjunction with family forces to further optimize the integration effect of elementary school mental health education and moral education, cultivate high-quality talents for the country and society, and contribute to the construction of socialism with Chinese characteristics in the new era. This paper discusses the integration strategy of elementary school mental health education and moral education.