The erudite priest Marciano Di Leo (1751–1819), a prominent personality in the historical and geographical panorama of his time, not only in his home territory, authored a vast literary and poetic production but also tried his hand at producing some maps, referring to a province of the Kingdom of Naples. At a time when the principles of geodetic cartography had become increasingly known, even locally, hand in hand with improvements in technology and accuracy of measurements, the author reflected on the historical narratives of the progress of the European (and Neapolitan) Enlightenment and translated them into an unpublished manuscript of statistical, historical, and geographical nature, accompanied by numerous maps of various scales. The rediscovery of a largely unknown—and therefore not very thorough—minor cartographic production underscores the spread, even in more marginal contexts, of the most innovative ideas and increasingly precise scientific foundations in the cartographic-mathematical representation of the territory. It also illustrates the role of a number of intellectuals in the service of the political choices of their time, in an attempt—often unrealized—to bring about a decisive change of course in public administration, in accordance with Enlightenment ideals and in the spirit of reform that spread throughout Europe thanks to the French Revolution.

The objective of this work was to evaluate the combined effect of bovine manure, Pseudomonas putida and Trichoderma aureoviride on the development of lettuce (Lactuca sativa). The promotion of plant growth by microorganisms may be a viable and sustainable alternative for lettuce crop management. The experimental design was entirely randomized with five treatments: T0 (witness without fertilization, P. putida and T. aureoviride), TE (cattle manure), TEB (cattle manure + P. putida), TEF (cattle manure + T. aureoviride), TEFB (cattle manure + P. putida + T. aureoviride) and ten repetitions each. The following variables were analyzed: germination velocity index (GVI), first count (FC), germination percentage (GP), leaf area index and productivity. The TEFB treatment proved to be a viable alternative for the production of lettuce, especially for small producers, since all the vegetable production in the region comes from family farming.

Chinese municipalities have developed a large stock of capital assets during a period of rapid growth and urbanization, but have yet to modernize asset management practices. Cities face challenges such as premature decline of fixed assets and spiking liabilities related to operating and maintaining assets. This paper evaluates the asset management practices in three selected small cities and towns in China, using a benchmarking assessment tool followed by an in-depth field assessment. The paper finds that overall performance is below half the international benchmark for good practice in all three cities. Management practices are considerably more advanced for land than for buildings and infrastructure. Key deficiencies in data availability and reporting, governance, capacity, and financial management indicate increased risks for local government finance and the delivery of public services. For small cities and towns where public revenues are often uncertain and limited, urban public services will be at risk of deterioration unless good asset management practices are put in place. The paper recommends strategic actions for upper and lower levels of government, to advance local asset management practices and facilitate the reform agenda.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

The paper proposes a methodology for the analysis and evaluation of the traffic scheme of Bulgarian cities. The authors combine spatial, network, and socio-economic analyses of cities with transport operators’ financial-economic evaluation, sociological studies of transport habits, and the possibilities of new information technologies for transport modeling (such as geographic information systems). The model proposes several approaches to optimize the municipality’s transport scheme. It results from a new need to improve urban traffic, the quality of transport services, and the integration of urban transport into the regional economy of Stara Zagora municipality. It presents a description, analysis, and outline of the opportunities for developing urban transport connectivity and mobility in Stara Zagora municipality. The research results show a deficit of transport connectivity between the different parts of the city, reflecting on the regional economy’s development and the efficiency of the environment and the population.