The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

In China, ideological and political education is currently the hot direction of teaching reform in various colleges and universities, yet the development of appropriate teaching evaluation methods needs to catch up. This study addresses the pressing need for a preliminary investigation into the complex relationships among ideological and political education, the students’ learning satisfaction and teaching quality. This research examines the influence of teaching and ideological and political education quality on students’ satisfactions by designing a set of scales, collecting about 3800 questionnaires. Utilizing Structural Equation Modeling (SEM) and qualitative interviews, this study reveals that the teaching quality directly affects students’ learning satisfaction and ideological and political education. Notably, ideological and political education can also affect students’ learning satisfaction. The findings underscore the importance of including ideological and political education assessments in evaluating courses. This research contributes to the ongoing dialogue on effective teaching evaluation methods in the context of evolving educational practices.

Based on our 11 years of medical bachelor's degree education practice for international students in China, combined with the national "the Belt and Road" strategic background and the "Quality Standards of Higher Education for International Students in China (Trial)" issued by the Ministry of Education, this paper explores the strategies to improve the quality of medical education in China. Specifically, it includes: 1) optimizing the enrollment standards of students from countries along the "the Belt and Road"; 2) Improve the quality assurance system for medical bachelor's degree education in China; 3) Innovate the management concept of "convergence"; 4) Establish a comprehensive education system for the cultivation of international students in China; 5) Strengthen the process monitoring role of awarding standards for medical bachelor's degrees in China. To provide theoretical support and reference for our school and sister universities to improve the quality of medical bachelor's degree education in China.

Nowadays, the scale of graduate education in our country has been growing, but the quality of graduate education has not been improved. Therefore, how to effectively improve the quality of postgraduate education has become the most concerned issue in the academic circle and universities, which directly highlights that the internal guarantee mechanism of postgraduate students to improve the quality of postgraduate education has become the focus of academic research, in which tutors are the main influencing factors of postgraduate education quality. The tutor plays a positive and dominant role in stimulating, demonstrating, modeling, guiding and infecting the postgraduate's behavior. This paper analyzes the existing problems in exerting the role of postgraduate tutors, and from the problems, puts forward the countermeasures and suggestions to exert and mobilize the initiative of tutors.

This paper investigates and studies the quality of life of primary school students, and the results show that the quality of life of primary school students in Chongchuan District of Nantong is generally at the upper middle level, and it shows a downward trend with age. There were significant differences between 8-year-old boys and girls in “teacher-student relationship”, “learning ability and attitude”, “self-concept relationship”, “peer relationship” and “homework attitude”, and girls were better than boys. There were significant differences between 10-year-old boys and girls in the scores of “teacher-student relationship” and “self-satisfaction relationship”, and girls were better than boys; There were significant differences between 11-year-old boys and girls in the two factors of “activity opportunity” and “athletic ability”, and boys were better than girls. There was no difference in the remaining ages by factor. Improving the quality of life of primary school students requires the active cooperation of schools, teachers and parents, as well as special attention to the differences between boys and girls aged 8, 10 and 11.

The purpose of this study is to investigate customer satisfaction with quality of service known as SERVQUAL improvement or service quality competitiveness in emerging markets. Using Indonesian government medical care as an example the author examines the satisfaction of patients. Information and data were collected through a survey of 399 BPJS users in Indonesia. All data were analyzed using Smart PLS. This study demonstrates that there is a negative value associated with the five-dimensional gap. As a result, the care provided to BPJS patients is below par. Specifically, the sensitivity dimension has the largest disparity at 0.15, while the physical evidence dimension has the smallest at 0.49. In order to raise the level of service provided, it may be necessary to take direct measures or examine tangible evidence. This study develops the relationship between different quality service models. There appears to be a substantial increase in the body of literature in the area of service quality, allowing for constant updates and the incorporation of the lessons learned from the experiences of the departed. These revised guidelines are intended to aid SERVQUAL study participants. The study gives practical support to academics and practitioners in directing service quality improvement through the use of data collected from large-scale surveys of patients and medical professionals as doctors in Indonesia.