This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

In the current context of new engineering, the teaching of the course "Civil Engineering Construction Organization and Management" should be targeted and focused. In terms of setting up the course content, schools need to engage in extensive communication and cooperation with enterprises and industry associations, and integrate more practical education elements into the teaching methods to ensure that students can achieve a unity of knowledge and action; In relevant course teaching, teachers should also introduce more ideological and political elements to improve students' ideological and moral literacy. This article analyzes and explores the teaching reform of the course "Civil Engineering Construction Organization and Management" in the context of the new engineering discipline.

This research was conducted with the aim of developing indexes for diagnosis of balanced personnel levels in Korean Public Offices through Analytic Hierachy Process (AHP). The research found that 62.3% of ‘structural improvement’ and 37.7% of ‘inclusive organizational culture’ were weighted in large classification items. In the middle classification items, it was found weights of 27.5% for ‘gender equality’, 23.5% for ‘disabled’, 16.2% for ‘science and engineering’, 17.7% for ‘regional talent’, and 15.2% for ‘social integrated type’. In the small classification items, 9.4% of ‘employment rate of social integrated talent’, 5.3% of ‘the percentage of grade 7 and 9 selection of regional talent’ and 5% of ‘the percentage of women at the head of a department level’ were shown as important evaluation indicators. In addition, the ‘inclusive organizational culture’ was derived by allocating weights of 9.45% each for four areas: fairness, disclosure, cooperation and support. As above, this research constructs items of the balanced personnel index through prior research and designs detailed indexes. However, it is meaningful that surveys and others have confirmed the usefulness of the balanced personnel index, which will contribute to the achievement of balanced personnel objectives in public offices.

As an important type of knowledge, standards are key factors in economic development and technological innovation. To analyze the impact of participation in standards development on enterprise performance, this study takes China’s high-tech industry as an example. We use the operating data of listed enterprises in the industry in 2019 and conduct the propensity score matching method matching analysis on the entire sample and the classification. The conclusion shows: From an overall point of view, the participation of enterprises in the development of standards has a positive impact on the enterprise’s return on total assets. Specifically, participating in the development of over three standards can also improve the return on total assets. Large enterprises can increase the return on total assets of the enterprise and the return on invested capital. The state-owned enterprises have a positive effect on the return on total assets of the enterprise. Enterprises in the western, central, and eastern region enterprises can increase their net profit, enterprise value and net profit, return on total assets and enterprise value respectively. The enterprises in Beijing-Tianjin-Hebei region, Guangdong-Hong Kong-Macao Greater Bay Area can improve their return on invested capital and enterprise value, average rate of return respectively. The participation in the development of national standards, industry standards and local standards can help increase their return on total assets, the return on total assets and enterprise value, enterprise value respectively. Finally, we suggestions are put forward to enhance enterprises’ enthusiasm to take part in standards development.

In regard to national development (ND), this review article (which is basically a perspective approach) presents retroactive and forward-looking perspectives on university education in Nigeria. In the past, particularly during the 1970s, the Nigerian university (NU) sector was among the most outstanding in Africa as well as globally. The best institutions drew students from around Africa, who flocked to Nigeria to study. The NU structure evidently contained four essential components for an international and effective university system, viz., world-class instructors, world-class students, a conducive learning environment, and global competitiveness. The NU structure, nevertheless, has undergone some neglect over the past thirty years and lost its distinctive identity, which raises questions about its function and applicability at the current stage of ND. Hence, some retrospective and forward-looking observations on university education in Nigeria in connection to ND are conveyed in this perspective article uses basically published articles and other relevant literature, as well as other sources and data from available literature. Hitherto, there is an urgent need for reinforcement of the university system in order to give it the desired and comparable international quality and functionality needed to meet the demands of current issues and the near future. However, this article conveys an intense belief and conviction that the NU system is still important for both the political and socioeconomic development (growth) of the nation. The article concludes by recommending the way forward in this regard.

In the rapidly evolving landscape of digital marketing, the influence of social media on consumer behavior has become a focal point of scholarly inquiry. This study delves into the intricate dynamics between social media interaction and the quality of relationships in the context of s-commerce, examining how these interactions impact customer loyalty and purchase intentions. It is imperative to note that while the study does explore the mediating role, it is not the primary focus. The core objective revolves around understanding the nuanced relationships between social media interaction and relationship quality. This clarification ensures a precise delineation of the research scope and objectives. Furthermore, it is worth emphasizing that while the study delves into customer loyalty, this aspect is not explicitly reflected in the title. However, the examination of loyalty remains an integral component of the research, providing a holistic view of customer behavior in the digital marketplace. By addressing the interplay between social media engagement and relationship quality, this study aims to provide valuable insights for businesses navigating the complexities of s-commerce. Through this research, we seek to illuminate the pivotal role of social media interactions in shaping customer-company relationships, thus offering actionable insights for practitioners and enriching the academic discourse in the field of digital marketing.