The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.
This study investigates the impact of the Belt and Road Initiative (BRI) on the construction sector in Southeast Asia, focusing on Thailand, Malaysia, and Cambodia. Qualitative research approach is used to analyze the implications of Chinese investments in these countries, exploring both the opportunities and challenges faced by Chinese investors. Key research questions address the resilience of the construction sector, the obstacles encountered by investors, and the influence of policy on the construction business. Through interviews with CEOs and senior managers of major construction companies and a review of relevant documents, the study uncovers the economic and geopolitical motivations behind China’s BRI strategy. The findings reveal significant insights into the benefits and drawbacks of BRI financing, providing recommendations for overcoming challenges and leveraging future opportunities in Southeast Asian construction sectors.
This paper critically reviews the prevailing generalizations in current research on Generation Z (Gen-Z) travel behavior. While various studies have characterized Gen-Z’s transportation preferences as leaning towards sustainable and technology-integrated modes of transport, this paper argues that the findings are largely based on observations from developed countries and may not accurately reflect behavior in developing countries. This paper is written using a narrative literature study approach. Through a comprehensive literature review, the paper highlights the differences in Gen-Z travel patterns across different geographical regions, emphasizing the need for context-specific analysis. The paper addresses often overlooked factors such as economic limitations, infrastructure challenges, and cultural nuances that shape mobility choices. The aim is to dissect the cohort effect and look at its validity across different socio-economic landscapes through existing literature. As such, the paper provides nuanced insights into the heterogeneity of Gen-Z travel behavior and suggests cautioning against over-generalization, as well as advocating for a more localized approach in transportation policy and planning. The paper also encourages similar research in developing countries to gain a more comprehensive understanding of Gen-Z travel behavior globally.
Traditional building heating warms entire rooms, often leaving some dissatisfied with uneven warmth. Recently, the personalized heating system has addressed this by providing targeted warmth, enhancing comfort and satisfaction. The personalized heating system in this study is a new enclosed personalized heating system consisting of a semi-enclosed heating box and an insulated chair covered with a thick blanket. The study compares the heating effects of semi-enclosed and enclosed localized heating systems on the body and examined changes in subjects’ thermal sensations. Due to the lower heat loss of the enclosed personalized heating system compared to the semi-enclosed version, it created thermal micro-environments with higher ambient temperatures. The maximum air temperature increase within the enclosed system was twice that of the semi-enclosed system, with the heating film surface temperature rising by up to 6.87 ℃. Additionally, the temperature of the skin could increase by as much as 6.19 ℃, allowing individuals to maintain thermal neutrality even when the room temperature dropped as low as 8 ℃. A two-factor repeated measures analysis of variance revealed differences in temperature sensitivity across various body regions, with the thighs showing a notably higher response under high-power heating conditions. The corrective energy and power requirements of the enclosed personalized heating system also made it more energy-efficient than other personalized heating systems, with a minimum value reaching 6.07 W/K.
This research is based on the condition of the ever-rampant events of illegal logging perpetrated by companies in various areas in Indonesia and Malaysia. The issue of corporate illegal logging happened due to a concerning level of conflict of interest between companies, the government, and local societies due to economic motives. this paper aims to analyze the law enforcement on corporate illegal logging in Indonesia and Malaysia as well as the law enforcement on corporate illegal logging that is based on sustainable forestry. this research used the normative legal approach that was supported by secondary data in the forms of documents and cases of illegal logging that happened in Indonesia and Malaysia. this paper employed the qualitative analysis. Results showed that Indonesia had greater commitment and legal action than Malaysia because Indonesia processed more illegal logging cases compared to Malaysia. But mere commitment is not enough as the illegal logging ratio in Indonesia compared to timber production is 60%. meanwhile, in Malaysia, it is 35%. This shows that the ratio of law enforcement in Malaysia is more effective when comparing the rate of illegal logging and timber production. The phenomenon of forest destruction in Indonesia happened due to a disharmonic situation or an improper social relationship between society, the regional government, the forestry sector, business owners, and the law-enforcing apparatus. The sustainable forest-based law enforcement concept against corporate illegal logging is carried out through the integration approach that involves various parties in both countries.
The present study assessed the potential of sediment loading in Beteni, Lauruk, Andheri, and Harpan sub-watersheds of Phewa Lake and estimated the sediment yield in the year 2020. Morphometry, land use/land cover, geology, climate, and human and development factors of the sub-watersheds were studied to assess the potential of sediment loading in the sub-watersheds. SRTM DEM was used for the computation of morphometric parameters and land use/land cover maps were prepared by using Landsat imagery. Geology, rainfall data, census data, and road maps were collected from various secondary sources. The sediment yields of the four sub-watersheds in the year 2020 were estimated by measuring the sediment volume deposited in the sediment retention ponds at the outlet of each sub-watershed. Results indicated that Beteni had the highest potential for sediment loading, while Harpan had the lowest. Likewise, the sediment yields for Beteni, Lauruk, Andheri, and Harpan sub-watersheds in 2020 were estimated at 1,420.67 m3/km2/year, 2,280.14 m3/km2/year, 1,666.77 m3/km2/year, and 766.42 m3/km2/year, respectively. To reduce sedimentation in Phewa Lake, it is recommended to regularly maintain siltation dams and construct check dams along the drainage slopes, alongside other soil conservation measures and appropriate land use practices in the upstream areas of the sub-watersheds.
Copyright © by EnPress Publisher. All rights reserved.
