This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

The coconut industry has deep historical and economic importance in Sri Lanka, but coconut palms are vulnerable to water stress exacerbated by environmental challenges. This study explored using Sunn hemp (Crotalaria juncea L.) in major coconut-growing soils in Sri Lanka to improve resilience to water stress. The study was conducted at the Coconut Research Institute of Sri Lanka to evaluate the growth of Sunn hemp in prominent coconut soils—gravel, loamy, and sandy—to determine its cover crop potential. Sunn hemp was planted in pots with the three soil types, arranged in a randomized, complete design with 48 replicates. Growth parameters like plant height, shoot/root dry weight, root length, and leaf area were measured at 2, 4, 6, and 8 weeks after planting. Soil type significantly impacted all growth parameters. After 8 weeks, sandy soil showed the highest plant height and root length, while loamy soil showed the highest shoot/root dry weight and leaf area, followed by sandy and gravel soils. Nitrogen content at 6 and 8 weeks was highest in loamy soil plants. In summary, Sunn hemp produces more biomass in sandy soils, while loamy soils promote greater nutrient accumulation and growth. This suggests the suitability of Sunn hemp as a cover crop across major coconut-growing soils in Sri Lanka, improving resilience.

Due to the short cost-effective heat transportation distance, the existing geothermal heating technologies cannot be used to develop deep hydrothermal-type geothermal fields situated far away from urban areas. To solve the problem, a new multi-energy source coupling a low-temperature sustainable central heating system with a multifunctional relay energy station is put forward. As for the proposed central heating system, a compression heat pump integrated with a heat exchanger in the heating substation and a gas-fired water/lithium bromide single-effect absorption heat pump in the multifunctional relay energy station are used to lower the return temperature of the primary network step by step. The proposed central heating system is analyzed using thermodynamics and economics, and matching relationships between the design temperature of the return water and the main line length of the primary network are discussed. The studied results indicate that, as for the proposed central heating system, the cost-effective main line length of the primary network can approach 33.8 km, and the optimal design return temperature of the primary network is 23 ℃. Besides, the annual coefficient of performance and annual energy efficiency of the proposed central heating system are about 3.01 and 42.7%, respectively.

In recent years, e-sports, as an emerging form of competition, has been rapidly integrated into the daily life of college students, and with its rich interactivity, instant feedback and teamwork, e-sports provides them with an effective channel for emotional catharsis and psychological regulation. This study takes students from four universities as the survey object and adopts quantitative research method to analyze the relationship between different types of e-sports activities and psychological stress resistance through questionnaire survey method combined with spss. The samples were randomly sampled, and a total of 500 valid questionnaires were collected. The results of the study show that: 1. In terms of participation, the ability of students to withstand academic stress and life stress is significantly improved, and e-sports is an effective way to regulate emotions and relieve stress; 2. the three types of games (First-person Shooter, Multiplayer Online Battle Arena, Real-Time Strategy Game) have different impacts on stress tolerance, of which FPS has the greatest impact on stress tolerance; 3. the frequency of playing e-sports affects your stress tolerance; 4. teamwork and strategy play an important role in e-sports resilience.

Natural forests and abandoned agricultural lands are increasingly replaced by monospecific forest plantations that have poor capacity to support biodiversity and ecosystem services. Natural forests harbour plants belonging to different mycorrhiza types that differ in their microbiome and carbon and nutrient cycling properties. Here we describe the MycoPhylo field experiment that encompasses 116 woody plant species from three mycorrhiza types and 237 plots, with plant diversity and mycorrhiza type diversity ranging from one to four and one to three per plot, respectively. The MycoPhylo experiment enables us to test hypotheses about the plant species, species diversity, mycorrhiza type, and mycorrhiza type diversity effects and their phylogenetic context on soil microbial diversity and functioning and soil processes. Alongside with other experiments in the TreeDivNet consortium, MycoPhylo will contribute to our understanding of the tree diversity effects on soil biodiversity and ecosystem functioning across biomes, especially from the mycorrhiza type and phylogenetic conservatism perspectives.