This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Lei's work explores the theme of existentialism, reflecting the anxiety and uncertainty that modern people experience in the face of a rapidly changing world. The stories explore the dislocation and suffering experienced by modern people in a heterogeneous cultural space, the anxiety of existential existence, and the alienation and dislocation of interpersonal relationships.

Based on instructional practice in badminton course teaching, this study expands the application of goal-directed behavior theory from management studies in the field of physical education, thereby supplementing the existing conditions for applying goal-directed behavior theory in the sports domain. Empirical evidence confirms that proactive college students, through the reconstruction of the badminton knowledge system, implementation of innovative teaching methods, and utilization of multidimensional assessment approaches, can effectively acquire proficient skills in major badminton techniques within a 32-hour instructional period. This accomplishment not only achieves the intended teaching objectives but also resolves the issue of students struggling to comprehend and acquire badminton techniques within a limited timeframe.

Research networks organized around a particular topic are built as knowledge is produced and socialized. These are parts of a seminal or initial production, to which new authors and subtopics are added until research and knowledge networks are formed around a particular area. The purpose of the research was to find this type of relationship or network between authors, institutions, and countries that have contributed to the issue of the circular economy and specifically its relationship with sustainability. This allows those interested in the said object of study to know the research advances of the network, enter their research lines, or create new networks according to their interests or needs. The study used a bibliometric-type descriptive quantitative approach using the Scopus scientific database, the R Studio data analytics application, and the Bibliometrix library. The results were found to determine a relationship building from 2006, which makes it an emerging topic. However, the growth it has achieved in recent years of more than 31% shows a strong interest in the subject. Of the subtopics that have been addressed, sustainability, recycling, solid waste, wastewater, and renewable energy. Similarly, sectors such as construction, the automotive industry, tourism, cities, the agricultural sector, the chemical industry, and the implementation of technologies 4.0 and 5.0 in their processes stood out. The most prominent country in the scientific approach to this area is Italy. The most prominent author for his citations is Molina-Moreno, the source of knowledge that stands out for his contributions is the University of Granada and different networks have been built around their knowledge.

Aims of this study clarify the intrinsic value of Galileo’s law of inertia, which holds significance in the history of science, and the process through which such law of inertia was formed, for educational purposes, and explores a possible conversion of this intrinsic value into an environmental ethical value. The research methodology is to establish a value schema and, through its application, to explore the changes in the active intrinsic value principle of Galileo’s law of inertia based on the history of science. This study derived the following results: First, Galileo professed the value he assigned and discovered as a complete experience to support heliocentrism. Second, he realized his personal religious ideal, or in other words, the ideal of life as a whole. Third, the overall process is to feel a comprehensive and integral expansion of the self. Above all, it shows that the principle of active intrinsic value based on Galileo’s experimental activities has changed and expanded throughout the history of science. One internalizes one’s faith in accordance with the activity-centered value. Only when combined with aesthetic experience does education make one ethical. As general school education does not necessarily guarantee ethics, we must lead our values education toward ecocentric ethics education, which highlights beauty. It shows that these active intrinsic values also extend to ethical values.