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.

Color visually communicates the product’s flavors to consumers and further influences their taste perception. This study explores the perceived taste of tea beverages caused by the logo’s principal colors, using hand-shaken tea beverages in Taiwan as an example. To identify the linkage between the logo color and tea tastes, this study divides the taste of tea beverages into four categories: sweetness, freshness, bitterness, and astringency. Then, the 69 tea beverage logos are allocated into the 14 color sections in the CIELAB color space according to their primary colors. The Correspondence Analysis method is employed to visualize the relationships between the logos and the perceived tastes. The tea tastes are then mapped into the color sections in the CIELAB color space. The analysis results reveal that the sweetness links to logos in the Warm Scheme colors (hue angle from 0 to 59 degrees). The fresh taste is bound with the logo with the Cool White Scheme colors (hue angle from 90 to 149 degrees and brightness >80). Finally, the bitter and astringent tastes link to the logo colors in the Cold Black Scheme colors (hue angle from 60 to 89 degrees, 150 to 329 degrees, and brightness <25). This study expands the color and taste association literature from general food to tea beverages. Our obtained empirical results can be applied to hand-shaken beverage companies to select principal colors for designing logos and packages that align with tea beverages’ perceived tastes to convey brand recognition accurately.

This study investigates the relationship between corporate social responsibility (CSR), capital structure, and financial distress in Jordan’s financial services sector. It tests the mediating effect of capital structure on the CSR-distress linkage. Utilizing a panel data regression approach, the analysis examines a sample of 35 Jordanian banks and insurance firms from 2015–2020. CSR is evaluated through content analysis of sustainability disclosures. Financial distress is measured using Altman’s Z-score model. The findings reveal an insignificant association between aggregated CSR engagement and bankruptcy risk. However, capital structure significantly mediates the impact of CSR on financial distress. Specifically, enhanced CSR enables higher leverage capacity, subsequently escalating distress risk. The results advance academic literature on the nuanced pathways linking CSR to financial vulnerability. For practitioners, optimally balancing CSR and financial sustainability is recommended to strengthen resilience. This study provides novel empirical evidence on the contingent nature of CSR financial impacts within Jordan’s understudied financial services sector. The conclusions offer timely insights to inform policies aimed at achieving sustainable and stable financial sector development.

The concept of a “community with Shared Future for Mankind” was first proposed in China and has quickly become an integral part of discussions on international relations and global governance. This concept originates from China’s profound insights into the interdependence of nations in the context of globalization, recognizing that the fates of countries are closely interconnected when facing global challenges. With the shifting balance of international forces and the increasing severity of global issues, traditional mechanisms of global governance have shown certain delays and inadequacies. From the difficult birth of climate change agreements to frequent conflicts in international security, from the uneven development brought by economic globalization to the ethical and management issues of emerging technologies, the structure of global governance faces unprecedented challenges. This paper focuses on the research question of how the concept of a “community with Shared Future for Mankind” aligns with and transcends the existing global governance system, using theoretical analysis and practical references for discussion. The findings suggest that the concept provides new ideas and frameworks for addressing global challenges such as climate change and international security, promoting the democratization and efficiency of global governance, especially in enhancing the representativeness and discourse power of developing countries in global decision-making. Additionally, the research identifies the transcendent nature of the concept in global governance, aiming to offer possible directions and strategies for the future development of global governance.

Over the past few years, there has been a consistent rise in the popularity of bodybuilding. This study did a bibliometric analysis to offer a systematic overview and facilitate researchers in obtaining comprehensive insights on the peculiarities of bodybuilding research. This study utilized the bibliometric analysis program Bibliometrix to identify 940 papers on bodybuilding from the Web of Science database. The publications were selected from the years 1976 to 2024 and were used for the analysis. This study provides a thorough and detailed analysis of bodybuilding research using visual representations. It includes information on the frequency of publications, the nations that have had the most impact on bodybuilding research (including institutions, sources, and authors), and notable areas of focus within the field. Furthermore, the research collaboration among nations (regions), organizations, and authors is depicted based on a set of collaboration studies. The bibliometric study of current literature offers useful and groundbreaking sources for academics and practitioners in the field of bodybuilding-related studies.

Road accidents involving motorcyclists significantly threaten sustainable mobility and community safety, necessitating a comprehensive examination of contributing factors. This study investigates the behavioral aspects of motorcyclists, including riding anger, sensation-seeking, and mindfulness, which play crucial roles in road accidents. The study employed structural equation modeling to analyze the data, utilizing a cross-sectional design and self-administered questionnaires. The results indicate that riding anger and sensation-seeking tendencies have a direct impact on the likelihood of road accidents, while mindfulness mitigates these effects. Specifically, mindfulness partially mediates the relationships between riding anger and road accident proneness, as well as between sensation-seeking and road accident proneness. These findings underscore the importance of effective anger management, addressing sensation-seeking tendencies, and promoting mindfulness practices among motorcyclists to enhance road safety and sustainable mobility. The insights gained from this research are invaluable for relevant agencies and stakeholders striving to reduce motorcycle-related accidents and foster sustainable communities through targeted interventions and educational programs.