Objective: To determine the presence of bacteria by means of microbiological analysis on the surfaces contacted by the operator during the taking and processing of intraoral radiographs at different times of the day in the Oral Radiology Service of the UPCH. Materials and methods: Nine surfaces of the oral radiology service were sampled. The samples were taken at two times by the same investigator; at the beginning and the end of the activities in the service, the surfaces were swabbed with Trypticase Soy Broth (TSB). The samples were inoculated and incubated in three culture media (Plate Count Agar, Lamb’s Blood Agar and Cetrimide Agar). Then the respective Colony Forming Unit (CFU) count was performed and Gram staining was also performed. Results: A high concentration of bacteria (4180 CFU/mL) and fungi was found in the oral radiology service. Gram-positive cocci were the most frequently found microorganisms and gram-negative bacilli were less frequently found. Conclusions: There is a high contamination of bacteria in the oral radiology service. When the activities are completed, the number of bacteria decreases, but the variety of bacteria increases.

Background: Digital transformation in the sports industry has become increasingly crucial for sustainable development, yet comprehensive empirical evidence on policy effectiveness and risk management remains limited. Purpose: This study investigates the impact of policy support and risk factors on digital transformation in sports companies, examining heterogeneous effects across different firm characteristics and regional contexts. Methods: Using panel data from 168 sports companies listed on China's A-shares markets and the New Third Board from 2019 to 2023, this study employs multiple regression analyses, including baseline models, instrumental variables estimation, and robustness tests. The digital transformation level is measured through a composite index incorporating digital infrastructure, capability, and innovation dimensions. Results: The findings reveal that policy support significantly enhances digital transformation levels (coefficient = 0.238, p < 0.01), while financial risks demonstrate the strongest negative impact (−0.162, p < 0.01). Large firms and state-owned enterprises show stronger responses to policy support (0.312 and 0.278, respectively, p < 0.01). Regional development levels significantly moderate the effectiveness of policy implementation. Conclusions: The study provides empirical evidence for the differential effects of policy support and risk factors on digital transformation across various firm characteristics. The findings suggest the need for differentiated policy approaches considering firm size, ownership structure, and regional development levels. Implications: Policy makers should develop targeted support mechanisms addressing specific challenges faced by different types of firms, while considering regional disparities in digital transformation capabilities.

As the involvement of Chinese enterprises in cross-border mergers and acquisitions (M&A) increases, on the one hand, it can drive enterprises to integrate with the international community and accelerate their transformation and upgrading, continuously enhancing their international competitiveness; on the other hand, it will also cause enterprises to experience more setbacks and challenges, especially the “weak acquisition of the strong” reverse cross-border acquisitions, which makes enterprises face a higher risk of failure. Reasonable control rights allocation can fully utilize the competitive advantages of enterprises, achieve synergistic cooperation among shareholders, board of directors, and management, promote the realization of enterprises’ cross-border acquisition goals, and thus enhance the value creation of acquisitions. There is a positive correlation between internal legitimacy and acquisition performance; the relevant assumptions about the distribution of shareholder control rights are invalid; the control rights at the board of directors level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the board of directors level and acquisition performance, but the moderating effect of the acquisition mode is not significant; the control rights at the management level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the management level and acquisition performance, and the acquisition mode negatively moderates the relationship between the control rights at the management level and internal legitimacy. This study takes the post-acquisition control rights allocation as the entry point, and examines the cross-border acquisition activities of Chinese enterprises from the perspective of stakeholders. The research results not only can enrich existing acquisition theory, but also can provide theoretical guidance for Chinese enterprise managers on allocation of control of target enterprises, and provide a theoretical basis for the state to formulate and optimize the system and policies of enterprises’ cross-border acquisitions.

The growth of buildings in big cities necessitates Design Review (DR) to ensure good urban planning. Design Review involves the city community in various forms; however, community participation remains very limited or even non-existent. There are indications that the community has not been involved in the Design Review process. Currently, DR tends to involve only experts and local government, without including the community. Therefore, this research aimed to analyze the extent of opportunities for community participation by exploring DR analysis in developed countries and related policies. In-depth interviews were also carried out with experts and Jakarta was selected as a case study since the city possessed the most intensive development. The results showed that the implementation of DR did not consider community participation. A constructivist paradigm was also applied with qualitative interpretive method by interpreting DR data and community participation. The strategy selected was a case study and library research adopted by examining theories from related literature. Additionally, the data was collected by reconstructing different sources such as books, journals, existing research, and secondary data from related agencies. Content and descriptive analysis methods were also used, where literature obtained from various references was analyzed to support research propositions and ideas.

Research issue: The study is driven by contemporary global challenges regarding the stability and efficiency of production processes, the necessity to enhance competitiveness, and ensuring workplace safety, which demands a systematic approach to monitoring and supervising adherence to labour discipline. The research is theoretical in nature. The aim/objective of the study is to analyse the specifics of state policy on supervision and control over employees’ adherence to labour discipline, the peculiarities of its practical implementation, and perspectives for improvement. Method: The study employed a logical-semantic method, analytical and documentary methods of analysis, and the method of expert assessment of labour discipline of employees and employers based on their evaluation of certain aspects of labour discipline. The research methodology included a sample size of 30 respondents, and the research instrument was expert evaluation. Data collection was conducted through surveys, and the calculation method was quantitative. Results: The article examines the impact of the main incentives and methods on ensuring labour discipline, determining their essence and forms of manifestation. It also considers the extent of application of each method in enterprise practices. It was found that economic methods are widely used and aimed at increasing employee motivation and maintaining their labour discipline. The analysis revealed that the main manifestations of employee labour discipline and managerial duties are differences in the perception of labour discipline by both parties. It was found that employers underestimate the productivity and abilities of employees, indicating potential systemic deficiencies in human resource management. Conversely, employees note that managers ignore their needs and problems. The results of the expert evaluation showed that employees rated their discipline higher than employers did. These discrepancies in evaluations could affect internal relations within the team and require managerial attention to improve interaction and cooperation. Conclusion: Based on the assessment of labour discipline, systemic deficiencies in human resource management were identified, highlighting the need for appropriate monitoring and employee motivation mechanisms. The study proposes innovative personnel management methods to ensure labour discipline in enterprises, including HR branding, team building, mentoring, and grading. It is proven that these approaches allow for the creation of a fundamentally new management system to ensure compliance with labour discipline and the development of professionalism and employee motivation.

In the cultivation of talents in universities, in order to ensure the efficiency and scientificity of talent cultivation, the construction of an accounting professional teaching quality monitoring system based on "closed-loop control" is an effective path for universities to enhance their market core competitiveness and development power under the new curriculum reform. Under the new round of basic curriculum reform, the "Accounting Professional Teaching Quality Monitoring System Based on Closed Loop Control", as an integrated education system established from multiple dimensions, is of great significance for improving the quality and efficiency of current talent cultivation through rational application in university talent cultivation. In view of this, this article mainly systematically analyzes the significance of constructing a "Accounting Professional Teaching Quality Monitoring System" based on "closed-loop control", and conducts in-depth discussions on the current construction status and optimization path, in order to meet the national sustainable development demand for high-quality technical composite talents.