Fujian Business University

In the digital era, remote work has become an essential operational model for organizations, yet its mechanisms for influencing employees’ work–family balance remain contested. This study integrates the work–family boundary theory, the job demands–resources model, and the leadership support theory to construct a mediating-moderating model. It aims to reveal the mechanism through which remote work influences work–family balance via work stress and further examines the moderating effect of leadership support. Using survey data from 312 employees across multiple industries in mainland China, hierarchical regression and bootstrap analyses were conducted to test the proposed hypotheses. The results indicate that remote work significantly enhances employees’ work–family balance while simultaneously reducing work-related stress. Work stress exerts a significant negative effect on balance, partially mediated by remote work. Leadership support both facilitates work–family balance directly and negatively moderates the effect of remote work on balance, suggesting that at high levels, it may substitute for the resource effects of remote work. Interviews further reveal the double-edged sword effect of leadership support, providing a mechanistic explanation for the statistical findings. The main contributions of this study are: integrating three major theories to extend the applicability boundaries of boundary theory and the JD–R model in remote contexts; revealing that leadership support is not a singular positive resource but exhibits context-dependent dual effects; and proposing an integrated management approach of “flexible arrangements–stress mitigation–moderate leadership,” contributing novel theoretical evidence and actionable guidance to the organizational structuring of remote work systems.

The integrated development of intangible cultural heritage (hereinafter referred to as "ICH") and the homestay industry in the Wa ethnic area of Yunnan is an important topic in the current protection of ethnic culture and the development of tourism economy. In recent years, with the rise of cultural tourism, how to combine these precious cultural heritages with the modern homestay industry has become an issue that the government needs to pay attention to. Based on the perspective of tourist perception and combined with the actual development of homestays in the Wa ethnic area of Yunnan, this paper constructs an evaluation system for tourist satisfaction indicators. Through the IPA model, the collected questionnaires were studied and analyzed, including 3 items in the maintenance area, 3 items in the advantage area, 3 items in the opportunity area, and 3 items in the improvement area. The research shows that the overall tourist satisfaction with Tongren's forest health tourism is relatively good, but there is still much room for improvement in the 6 indicators of the improvement and opportunity areas. This paper proposes strategies to enhance tourist satisfaction based on the actual regional development, aiming to provide reference for improving tourist satisfaction with Wa ethnic homestays in Yunnan.

Purpose The purpose of this study is to integrate climate change concepts into a college accounting curriculum using project-based learning (PjBL, a student-centered approach where learners complete real-world projects) to enhance the understanding of sustainable practices, particularly eco-friendly construction, as they gain accounting and collaborative skills aligned with Sustainable Development Goals (SDGs). Design/methodology/approach In all, 55 freshmen completed a PjBL task comparing the cost of eco-friendly and conventional homes, using AI-generated videos and information mining (systematic online data collection). Students prepared budgeted income statements (financial projections of revenue and expenses), completed before and after surveys on sustainability knowledge and engaged in group discussions via instant messaging (IM), with outcomes assessed via rubrics, surveys and IM analysis. Findings Significant improvements were observed in students’ eco-friendly construction knowledge (M = 20.11 to M = 23.05, p = 0.001), particularly regarding costs and materials, though environmental effects knowledge showed gaps. Accounting performance varied (70%–92%), with errors linked to data source use. High perceptions of teamwork (M = 4.53) and AI and related resources (M = 4.31) highlighted PjBL’s efficacy, despite challenges in data acquisition and financial analysis. Originality/value This study addresses the underexplored intersection of climate change and accounting education through an empirical PjBL framework, offers implementation guidelines (e.g. templates and AI videos), addresses barriers (e.g. curriculum rigidity) and links cognitive load and social learning theories to scalable practices. This study contributes distinct pedagogical, practical, commercial and policy impacts, while preparing students for green economy roles and sustainable development challenges.

This study investigates how managerial motives—including ethical attitude beliefs and perceived stakeholder pressure—influence real earnings management (REM) among Taiwanese listed and OTC firms. Using matched survey–archival data from 265 firms and 1,590 firm-year observations (2018–2024), this study estimates abnormal operating cash flows, production costs, and discretionary expenses following Roychowdhury’s (2006) models. The results are derived from a hierarchical linear modeling framework and demonstrate robust reliability and multilevel effects. Robustness tests using lagged variables, accrual-based measures, and subsample analyses confirm the findings. These results highlight the importance of integrating psychological motives and industry context in understanding REM. The study offers implications for corporate governance, audit oversight, and regulatory policy.

While single-atomic-layer metallenes exhibit exceptional promise as efficient catalysts, stabilizing their structures remains a fundamental challenge in materials design. Utilizing first-principles structure search, we unveiled two novel two-dimensional (2D) Janus nanostructures Pt(111)@CBS(r) and Pt(110)@CBS(c), featuring the single atomic layer of Pt(111) or Pt(110) metallene surfaces stabilized by coupling with carbon-linked boron–sulfur nonmetallic frameworks. The Pt-metallene atomic arrangement can be governed by the spatial orientation of sp3-hybridized orbitals of the C atoms linkages to the different BS-frameworks composed of either BS-hexagonal rings or BS-chains. Both unique Pt-based monolayers can possess high dynamic, thermodynamic, mechanical, and thermal stability, and metallic conductivity. Besides, they can also exhibit high catalytic activity for hydrogen evolution reaction (HER). By systematically substituting Pt with Group VIII transition metals, we have developed a series of novel 2D Janus TM(111)@CBS(r) and TM(110)@CBS(c) monolayers (TM = Ni, Ru, Rh, Pd, Os, Ir) that retain high stability and metallic conductivity. Among them, all ten TM-based monolayers (TM = Ru, Rh, Pd, Os and Ir) can demonstrate superior HER catalytic performance. Notably, the developed 2D Janus monolayers can possess the exceptional active site densities reaching 1.18 × 1015–4.06 × 1015 sites/cm2, surpassing many reported catalysts including the state-of-the-art Pt. Obviously, these TM(111)@CBS(r) and TM(110)@CBS(c) monolayers can serve as highly promising alternative HER electrocatalysts, with the unique metallene surfaces playing a crucial role. This work establishes novel strategies for stabilizing metallenes and designing high-performance metallene-based electrocatalysts, demonstrating significant promise for HER catalysis and even broader energy conversion applications.

Digital leadership, a hallmark of the digital era, is a novel leadership style that leverages digital technologies to empower organizations and drive transformation and innovation. Grounded in self-determination theory and person-environment fit theory, this study investigates the mediating mechanisms and contextual factors that explain how digital leadership influences employee innovation. We propose a sequential mediation model in which job crafting and innovation efficacy transmit this influence, and identify organizational innovation climate as a key moderator. An analysis of 312 valid questionnaires from employees in Chinese digital enterprises reveals that: (a) digital leadership positively influences employee innovation behavior; (b) job crafting and innovation efficacy partially mediate this relationship; and (c) job crafting enhances innovation efficacy, forming a sequential mediation chain between digital leadership and employee innovation. Furthermore, organizational innovation climate moderates the relationship between digital leadership and employee innovation. Based on these findings, we offer practical recommendations for stimulating employee innovation and fostering effective enterprise development.