With the implementation of China’s national strategy of “Culture Going-out”, it is important to translate Qingdao folk culture well in order to promote the effective communication of Qingdao folk culture worldwide. However, the uniqueness of folk culture poses certain difficulties for translation. Skopos theory can effectively guide the translation of Qingdao folk culture. From the perspective of this theory, the author analyzes the principles and strategies of English translation of Qingdao folk culture and proposes four translation methods, such as literal translation with notes, equivalent translation, phonetic translation with notes and free translation. Translators can choose the appropriate translation methods according to specific translation purposes.
With the continuous development of educational information technology, college English teaching is gradually transitioning to digital and informational. This article discusses and researches the application of educational information technology, the impact of educational information technology on student learning outcomes, changes and reasons in learning methods, and the construction of college English teaching staff under educational information technology. It is believed that conducting effective research on college English teaching under educational information technology will not only help improve the level of college English teaching, but also promote the development of educational informationization.
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.
This study explored the relationships between green market orientation and competitive advantage, with a particular focus on the mediating role of green sustainable innovation. The research utilized a structured questionnaire to gather data from managers involved in environmental protection and professionals working in the manufacturing sectors of computers, electronics, optical products, and electrical equipment. The survey targeted respondents from key regions in Saudi Arabia, including Riyadh, Qassim, and the Eastern Province, resulting in a total of 273 responses. The collected data were analyzed using structural equation modeling (SEM), a robust statistical technique that allows for the examination of complex relationships between variables. The findings confirmed a mediational model where green sustainable innovation—comprising both green product and green process innovation—served as a critical intermediary linking green market orientation to competitive advantage. Furthermore, the study validated direct effects of green market orientation on both green sustainable innovation and competitive advantage. These results emphasize the dual pathways through which green market orientation influences business performance. The research concludes by offering actionable insights for Saudi managers, highlighting strategies to maximize profitability and competitiveness through the adoption and implementation of green sustainable innovation practices.
This research calls for intellectual and methodological unity among Muslims considering the current fragmentation and disintegration affecting the community. It emphasizes the need for cohesion, moving away from confrontations with differing ideas and interpretations. The study highlights a key aspect of tolerance ethics, a trait exemplified by esteemed jurists throughout history, who incorporated these values into their writings and actions as a model for future generations. Their respectful conduct in dialogues, debates, and interactions with opposing views serves as a guiding example. Key themes include decorum towards differing opinions, the avoidance of offensive language, and fairness in judgments, refraining from examining others' intentions. These principles of tolerance are evident in historical and biographical works, showcasing the jurists' ethical approach and intellectual maturity in addressing both minor and major disagreements, reflecting an ethical dimension in their discourse.
This study introduces an innovative approach to assessing seismic risks and urban vulnerabilities in Nador, a coastal city in northeastern Morocco at the convergence of the African and Eurasian tectonic plates. By integrating advanced spatial datasets, including Landsat 8–9 OLI imagery, Digital Elevation Models (DEM), and seismic intensity metrics, the research develops a robust urban vulnerability index model. This model incorporates urban land cover dynamics, topography, and seismic activity to identify high-risk zones. The application of Landsat 8–9 OLI data enables precise monitoring of urban expansion and environmental changes, while DEM analysis reveals critical topographical factors, such as slope instability, contributing to landslide susceptibility. Seismic intensity metrics further enhance the model by quantifying earthquake risk based on historical event frequency and magnitude. The calculation based on higher density in urban areas, allowing for a more accurate representation of seismic vulnerability in densely populated areas. The modeling of seismic intensity reveals that the most susceptible impact area is located in the southern part of Nador, where approximately 50% of the urban surface covering 1780.5 hectares is at significant risk of earthquake disaster due to vulnerable geological formations, such as unconsolidated sediments. While the findings provide valuable insights into urban vulnerabilities, some uncertainties remain, particularly due to the reliance on historical seismic data and the resolution of spatial datasets, which may limit the precision of risk estimations in less densely populated areas. Additionally, future urban expansion and environmental changes could alter vulnerability patterns, underscoring the need for continuous monitoring and model refinement. Nonetheless, this research offers actionable recommendations for local policymakers to enhance urban planning, enforce earthquake-resistant building codes, and establish early warning systems. The methodology also contributes to the global discourse on urban resilience in seismically active regions, offering a transferable framework for assessing vulnerability in other coastal cities with similar tectonic risks.
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