China’s rapid development in modern times has become an important country in the world. Therefore, the cultures of various countries continue to cross and integrate in China. Language is the carrier of culture. Under the function of language, international culture is constantly spread and exchanged. As an important part of basic education, language education, especially college English education, significantly contains multiple international cultures. From the perspective of multiculturalism, the development status of college English teaching reflects the importance of multicultural infiltration. The following explores college English teaching strategies from the perspective of multiculturalism from three aspects: establishing “double qualified” teachers, paying attention to mother tongue and cultural differences, establishing diversified teaching concepts and establishing teaching culture evaluation system.
Infrastructure development policies have been criticised for lacking a deliberate pro-gender and pro-informal sector orientation. Since African economies are dual enclaves, with the traditional and informal sectors female-dominated, failure to have gendered infrastructure development planning and investment exacerbates gender inequality. The paper examines the effect of the infrastructure development index, the size of the informal economy, and the level of economic development on gender inequality. The paper applies the panel autoregressive distributed lag method to data on the gender inequality index, infrastructure development index, GDP per capita, and size of the informal sector for the period 2005–2018. The sample consists of 44 African countries. The research established that the infrastructure development index, its sub-indices, GDP per capita, and the size of the informal sector are crucial dynamics that governments need to consider carefully when formulating development policies to reduce gender inequality. The research found that investment in infrastructure in general, transport infrastructure, and energy infrastructure reduces gender inequality. infrastructure development has gender inequality increasing effects in some countries and gender inequality reducing effects in others. The pattern suggests that at the continental level a Kuznets-type patten in the relationship between gender inequality and infrastructure development, gender inequality and size of informal sector, and gender inequality and GDP per capita exists. Some countries are in the region where changes in these covariates positively correlate with gender inequality, while others are in the region where further increases in the covariates reduce gender inequality.
António Tapiés is considered a master artist in Spain with the same influence as Picasso, Miró and Dali. Throughout his artistic career, Antoni Tapiés has formed distinctive and personal artistic expression characteristics and forms of expression in his continuous development and changes. The development and aesthetic habits of contemporary art have also been influenced by his work. When we combine his creative background and learning process, we can more accurately analyze his mysterious artistic characteristics and unique forms of expression. When we combine the background and study process of Antoni Tapiés, we can more accurately analyze his mysterious artistic expressions and unique forms of expression.
The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.
With the continuous development of globalization, communication among countries around the world is increasingly frequent, and multicultural integration has become the mainstream of the development of the current era. Language, as the carrier of multicultural integration, is an important tool to promote international communication and integration, especially English, as an international language with the largest number of users and the widest range, has extensive practicability and communication. With the continuous deepening of China's reform and opening up, communication with foreign countries has become increasingly close. English has become a basic language skill that college students must master proficiently. The transformation of English education is an inevitable trend that conforms to the development of the times. However, in the current process of English teaching in universities, there are outdated educational ideas and methods, and English teaching and cross-cultural awareness cultivation have not been effectively combined, Causing a lack of interest in English among college students, the inability to truly apply learning outcomes to practical situations, and the loss of its true significance in English teaching. This article analyzes the important impact of the current multicultural integration environment on college English teaching, as well as the problems existing in contemporary college English teaching practice, and proposes targeted transformation paths for college English education in the context of multicultural integration.
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