This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.

Based on our 11 years of medical bachelor's degree education practice for international students in China, combined with the national "the Belt and Road" strategic background and the "Quality Standards of Higher Education for International Students in China (Trial)" issued by the Ministry of Education, this paper explores the strategies to improve the quality of medical education in China. Specifically, it includes: 1) optimizing the enrollment standards of students from countries along the "the Belt and Road"; 2) Improve the quality assurance system for medical bachelor's degree education in China; 3) Innovate the management concept of "convergence"; 4) Establish a comprehensive education system for the cultivation of international students in China; 5) Strengthen the process monitoring role of awarding standards for medical bachelor's degrees in China. To provide theoretical support and reference for our school and sister universities to improve the quality of medical bachelor's degree education in China.

The psychological health issues of college students are related to their growth and development. Only by implementing psychological health education and maintaining the physical and mental health development of college students can the quality and effectiveness of education be systematically improved. This article briefly analyzes the current situation of psychological health of local normal university students based on their psychological characteristics, and proposes methods for implementing scientific psychological health education for college students in combination with existing problems. The aim is to improve the effectiveness of talent cultivation and contribute to the development of local education.

Since its introduction to China from India, Chan has become a Buddhist school with Chinese characteristics. In the process of its development, because of its tenet of “special transmission outside of the doctrine that does not establish words and letters”, Chan school encountered difficulties in realizing the practice of living. In recent years, Buddhist masters have made many contributions to the development of Chan School. Master Xuyun’s advocacy of Chan philosophy and practice made it possible to popularize Chan in people’s lives. Master Xuyun’s initiatives to promote the development of Chan School have filled out a complete picture of the history of Chan Buddhism.

This study investigated the variability of climate parameters and food crop yields in Nigeria. Data were sourced from secondary sources and analyzed using correlation and multivariate regression. Findings revealed that pineapple was more sensitive to climate variability (76.17%), while maize and groundnut yields were more stable with low sensitivity (0.98 and 1.17%). Yields for crops like pineapple (0.31 kg/ha) were more sensitive to temperature, while maize, beans, groundnut, and vegetable yields were less sensitive to temperature with yields ranging from 0.15 kg/ha, 0.21 kg/ha, 0.18 kg/ha, and 0.12 kg/ha respectively. On the other hand, maize, beans, groundnut, and vegetable yields were more sensitive to rainfall ranging from 0.19kg/ha, 0.15kg/ha, 0.22 kg/ha, and 0.18 kg/ha respectively compared to pineapple yields which decreased with increase rainfall (−0.25 kg/ha). The results further showed that for every degree increase in temperature, maize, pineapple, and beans yields decreased by 0.48, 0.01, and 2.00 units at a 5 % level of significance, while vegetable yield decreased by 0.25 units and an effect was observed. Also, for every unit increase in rainfall, maize, pineapple, groundnut, and vegetable yields decreased by 3815.40, 404.40, 11,398.12, and 2342.32 units respectively at a 5% level, with an observed effect for maize yield. For robustness, these results were confirmed by the generalized additive and the Bayesian linear regression models. This study has been able to quantify the impact of temperature on food crop yields in the African context and employed a novel analytical approach combining the correlation matrix and multivariate linear regression to examine climate-crop yield relationships. The study contributes to the existing body of knowledge on climate-induced risks to food security in Nigeria and provides valuable insights for policymakers, farmers, government, and stakeholders to develop effective strategies to mitigate the impacts of climate change on food crop yields through the integration of climate-smart agricultural practices like agroforestry, conservation agriculture, and drought-tolerant varieties into national agricultural policies and programs and invest in climate information dissemination channels to help consider climate variability in agricultural planning and decision-making, thereby enhancing food security in the country.

The significance of remittances to the Vietnamese economy necessitates investigating how they affect the value of the Vietnamese currency and other macroeconomic factors. Macroeconomic articles struggle to discover their impact on economic development, but measured remittances by migrant workers have recently soared. There is no academic study that has examined this phenomenon in Vietnam. This study uses wavelet frameworks to analyze the lead-lag nexus between exchange rates, remittances, and economic growth in Vietnam in time-frequency domains from 1995 to 2020. Overall, we find that: (i) remittances enhance economic growth in the short and medium run; (ii) exchange rates boost remittances in the short and medium run; (iii) exchange rates promote GDP in all frequency and time domains. Moreover, the partial wavelet coherence and multiple wavelet coherence frameworks also offered evidence supporting the wavelet coherence approach. More importantly, the outcomes of wavelet-based Granger causality unveil that there is two-way causality between the selected indicators, which means that all the indicators can predict each other at different frequencies. Our empirical results provide meaningful information for market participants and policymakers.