The current payment pressure on the basic pension fund of Jiangxi Province in China is continuously increasing, and what impact will the upcoming delayed retirement policy have on the payment capacity of this province’s pension fund? This study evaluates the impact of two representative delayed retirement policies on the payment capacity of the basic pension fund in Jiangxi Province using actuarial methods. We found that delayed retirement is beneficial for improving the current and cumulative balances of the pension fund, significantly improving the future payment capacity of the pension fund. Moreover, the favorable effect of delayed scheme 2 is stronger than that of scheme 1. Given the favorable effects of the delayed retirement, the Chinese government should seize the time to formulate feasible delayed retirement policies to enhance the sustainable operation ability of the basic pension fund and ensure the timely and full payment of pension benefits for retirees.

French missionary Dallet (1874) wrote in his book that Korean people does not have same culture with Chinese people, for example the language, the history, the race etc. And Dallet (1874) also wrote that both old Chinese people and old Korean people used ‘The thousand character essay’ as the textbook for teaching their children for Chinese character. The thousand character essay is called as Tcheonzamun in Korea. The word of Tcheonzamun means ‘The thousand character essay’. Park et al., (2021a, 2021b) studied the translation of Tcheonzamun. And the present researcher will try to translate this ‘The thousand character essay’ poem (Tcheonzamun 033rd-048th). The present researcher tried to translate the poem from ‘The thousand character essay’, in other word, from ‘Tcheonzamun’. A Tcheonzamun poem has 16 Chinese letters. There are two methods for this translation of Tcheonzamun. The first method is through the meaning of Chinese character, and the second one is through Korean pronunciation of Chinese character. On the present study, the Tcheonzamun poem (Tcheonzamun 033rd-048th) was translated through the meaning of Chinese character. The title of this work is ‘Thank you very much, Professor Seung Taeg Oh! (The jewel makes our life to be strong and to be firm, and the jewel gives us the beauty of our lives!)’. This is the translation of the poem from ‘the thousand character essay’ (Tcheonzamun 033rd-048th). <Number in Tcheonzamun Chinese characters (the pronunciation on Korean language and written in English alphabet)> 033-036 雲(Un) 騰(Deung) 致(Tchi) 雨(U). “I hope that this thing will be done in a short time (致). And I hope that several other things also will be done completely at the same time!” For example, I wish that the cloud (雲) come to the high heaven (騰) directly. And then, I hope that the rain (雨) might fall. It is a great thing. 037-040 露(No) 結(Gyeol) 爲(Wi) 霜(Sang). To do great thing? But in the real sense, to do great thing is possible? To do great thing is not easy. It is difficult. In order for ‘a great work’ to become realized, what is necessary? The great effort is not always necessary. For example, do you want to obtain (爲) some of frost (霜)? In this case, only the dew (露) is necessary in order to make (結) the frost. What does it mean? If you prepare the small thing, here the dew. And then, the great thing, here the frost, will be obtained. 041-044 金(Geum) 生(Saeng) 麗(Ryeo) 水(Su). Do you want that the beauty on the calm and simple condition (麗) comes out (水) from the person or from the thing? In order for such a thing to be done for the person or for the thing, at first, the strong property (金) must exist (生) in the human-being or in the material. For example, the beautiful frost can be obtained only when the dew itself becomes firm. 045-048 玉(Ok) 出(Tchul) 崑(Gon) 岡(Gang). And how does such a firmness result in? In order for these small parts of the frost to stand greatly (岡) like the high mountain (崑), the small parts of the frost must give the bright or the luminous light (出) like the jewel (玉). In order for the small parts of the dew to become the frost, the property of the firm and of the strong is necessary. And then, where does it come the strong property of the frost? The luminous light is necessary. The jewel shaped of round bead or marble is necessary. This Tcheonzamun poem tells us next thing. The appearance is not important, but the mind inside is important. The master who has created the Tcheonzamun poem says to us as follow. “The jewel makes our life to be strong and to be firm, and the jewel gives us the beauty of our lives!”

Background: The fact that human beings vary in intellectual capacity is universally accepted all over the world. There are, however, generally accepted intellectual growth markers with which psychologists judge the mental and intellectual development of children and young adults. Children who fall below what is considered the average are considered low on cognitive ability. Objective: This study aims to scrutinise and analyse the Nigerian education system using literature to identify the negative impact of the present structure on the mental health of people with LD. It also explores the possibilities for improvement in the present Nigerian education systems such that it is less harmful to people with LD. Method: This paper is a qualitative literature review concentrating on the results of 3 primary research papers. Their results will be used to explore the conversations surrounding the effect of dysfunction in the Nigerian education system on the experiences of students with learning disabilities. Results: The review of the literature shows that the existing educational structure in Nigeria may worsen the outcome of students with LD as there are sparse social and physical infrastructures to protect and assist them. Conclusion: This paper explores the psychiatry of learning disabilities, not to reveal all work done in the field but to discuss the evidence posed by existing literature concerning the link between learning disabilities, mental health, and the educational system in Nigeria. It concludes that there is room for improvement on the present frameworks for the education and care of students with LD.

The aims of the study were (1) to analyze the improvement of the quality of skills competency at SMK Muhammadiyah 1 Surakarta with Astra Honda Motor, (2) to analyze the impact of the collaboration, (3) to analyze the factors that influence the quality of work. This research uses a qualitative descriptive approach based on case studies. The process of analyzing the data from the interviews was carried out using the thematic approach to the analysis of the Braun and Clark model. The results of the study (1) there is an increase in the quality of skill competencies, (2) the impact of cooperation between SMK and the Industry, (3) factors that influence cooperation in improving the quality of skill competencies. The research results indicated on; school policies regarding the implementation of industrial class, the suitability of the school curriculum with the needs of the world of work, recruiting new industrial class students, the readiness of school infrastructure, the industrial class learning process. teaching factories, implementing industrial work practices, the competencies and skills of industrial class students, the impacts and benefits and the quality of industrial class. The results of this study analyze the various challenges which result in the formation of Honda-assisted industrial classes, best practices and provide insights that are used as a reference in improving the quality of competency skills in Vocational High Schools, to develop policies for the advancement of vocational education.

This paper selects a sample of cross-border M&A events by Chinese acquirers over the period 2000-2021 and uses a multiple regression model to investigate the relationship between acquirer’s carbon risk and M&A performance. On the one hand, it explores whether the acquirer’s carbon risk promotes M&A performance and whether the selection of other developing economies as host countries by Chinese acquirers can strengthen the above relationship. On the other hand, the impact of changes in post-merger carbon risk on M&A performance is explored. The results show that: (1) The higher the acquirer’s carbon risk the better the post-merger performance, but this relationship is not strengthened by the choice of other developing economies as the host country. (2) For acquirers with high initial carbon risk, their M&A performance increases if the post-merger firm reduces its carbon risk by practicing CSR, etc.; for acquirers with low initial carbon risk, there is no significant relationship between M&A performance and the change in carbon risk. Our findings contribute to further understanding of the impact of acquirers' carbon risk on M&A performance.

French Missionary Dallet (1874) introduced about ‘The thousand character essay’ in his book. ‘The thousand character essay’ is called in Korea as ‘Tcheonzamun’ (Han, 1583). Is it possible to say about the marriage life? Is there a good model for the life of the husband and the wife? Here, the author of ‘The thousand character essay (Tcheonzamun)’ wants to say about this matter of marriage life. There are two methods for the translation of ‘The thousand character essay’. The first method is translation through Korean pronunciation of Chinese characters on the Tcheonzamun poem (Park et al., 2021b). And the second method is through the meaning of Chinese character on the Tcheonzamun poem (Park et al., 2021a). Additionally, the deleting method is carried out. This is the work of translation of Tcheonzamun poem (721st-736th). The title of this work is ‘Is there any good model for the happy life of the husband and the wife? Yes, there is a model. - My loving husband! Give me (your wife) the power on the comfortable state! - 索(Swi) 居(ge) 閑(han) 處(Tchae), 沈(Si) 默(meul) 寂(Zwo) 寥(yo) (Tcheonzamun 721st-736th)’.

This study offers a comprehensive analysis of the multifaceted dimensions, socio-psychological aspects, and practices of inclusive education in Nepal. Inclusive education aims to provide equitable opportunities for all learners, regardless of their backgrounds, abilities, or disabilities. This study sheds light on the challenges and opportunities in promoting inclusive education in Nepal. Additionally, the socio-psychological aspects of inclusive education, including fostering a sense of belonging, respect for diversity, and social integration, are explored. The analysis is based on a thorough review of existing literature, observations, and informal discussions with educational authorities, teachers, parents, and students, as well as the researcher's personal experiences in the field. The findings of this study contribute to a comprehensive understanding of inclusive education in Nepal and provide insights to inform policy formulation, curriculum development, and effective implementation of inclusive practices. Ultimately, this study underscores the importance of inclusive education in building an inclusive and harmonious society in Nepal.