This research attempts to investigate the effect of audit quality on firm value in the high corporate governance context. In addition, this study seeks to examine the role of institutional shareholders as a moderating variable on the relationship between audit quality and firm value. Dataset includes the 95 (out of 575) Thai listed companies which fully and completely implement the Corporate Governance Code (CG Code) voluntary disclosure recommended by OECD (Organisation for Economic Co-operation and Development) in 2021. Multiple linear regression and Hayes’s regression-based analysis are done using market capitalization as the dependent variable. The research results illustrate that audit quality relates to firm value in a negative way, while profitability and institutional shareholders relate to firm value in a positive manner. Moreover, the interaction effect between audit quality and institutional shareholders wields a significant negative impact on the association between audit quality and firm value, which indicates that the negative effect of audit quality on firm value is stronger when more firm shares are owned by institutional shareholders. The results of this study would potentially be very useful to managers, financial advisors, and policymakers to observe the nature and vagaries of audit quality in high corporate governance environment, especially when institutional shareholders hold a significant proportion of firm shares. The study offers practical suggestions and recommendations for audit quality and institutional shareholders, which are essential for overall operating efficiency and firm value. The outcomes can help improve corporate governance practices, which in turn enhance the share price and profits.

Carbon based materials are really an integral component of our lives and widespread research regarding their properties was conducted along this process. The addition of dopants to carbon materials, either during the production process or later on, has been actively investigated by researchers all over the world who are looking into how doping can enhance the performance of materials and how to overcome the current difficulties. This study explores synthesis methods for nitrogen-doped carbon materials, focusing on advancements in adsorption of different pollutants like CO₂ from air and organic, inorganic and ions pollutants from water, energy conversion, and storage, offering novel solutions to environmental and energy challenges. It addresses current issues with nitrogen-doped carbon materials, aiming to contribute to sustainable solutions in environmental and energy sciences. Alongside precursor types and synthesis methods, a significant relationship exists between nitrogen content percentage and adsorption capacity in nitrogen-doped activated carbon. Nitrogen content ranges from 0.64% to 11.23%, correlating with adsorption capacities from 0.05 mmol/g to 7.9 mmol/g. Moreover, an electrochemical correlation is observed between nitrogen atom increase and specific capacity in nitrogen-doped activated carbon electrodes. Higher nitrogen percentage corresponds to increased specific capacity and capacity retention. This comprehensive analysis sheds light on the potential of nitrogen-doped carbon materials and highlights their significance in addressing critical environmental and energy challenges.

This paper proposes an incentive model to involve communities and industries in effectively managing coastal waste in Makassar, Indonesia. The model seeks to incentivize stakeholders to invest in waste management solutions and enable public stakeholders to monitor and evaluate the progress of waste management activities. The model actively encourages participation from all stakeholders and builds upon existing efforts to promote environmental accountability. The proposed model includes several key components. It focused on public and private partnerships that should be fostered to coordinate stakeholder approaches and provide capital investment. It also focused on a financial reward scheme that should be adopted to incentivize businesses and individuals that invest in waste management initiatives. Performance bonus awards and tax incentives are proposed as possible incentive schemes. Lastly, a regulatory framework should be developed to ensure environmental standards are met and regulated. The framework should include regular reporting and auditing requirements and the implementation of penalties for those who fail to comply. The proposed incentive model seeks to engage stakeholders in effectively managing coastal waste in Makassar, Indonesia, through public and private incentive schemes.

In today’s manufacturing sector, high-quality materials that satisfy customers’ needs at a reduced cost are drawing attention in the global market. Also, as new applications are emerging, high-performance biocomposite products that complement them are required. The production of such high-performance materials requires suitable optimization techniques in the formulation/process design, not simply mixing natural fibre/filler, additives, and plastics, and characterization of the resulting biocomposites. However, a comprehensive review of the optimization strategies in biocomposite production intended for infrastructural applications is lacking. This study, therefore, presents a detailed discussion of the various optimization approaches, their strengths, and weaknesses in the formulation/process parameters of biocomposite manufacturing. The report explores the recent progress in optimization techniques in biocomposite material production to provide baseline information to researchers and industrialists in this field. Therefore, this review consolidates prior studies to explore new areas.

This study offers a focused examination on Xinfang system, China’s unique mechanism particularly on its ability and efficacy in mediating land disputes between farmers and governmental bodies for social governance purposes. Based on interviews with 10 farmers, the study elucidates the system has low entry barriers and user-friendly, thus fast becoming the preferred system option when dealing with land conflicts. Xinfang facilitates direct communication between farmers and government officials, thereby in line with the sociocultural conventions of the rural populace. The study also highlights several constraints. While the Xinfang system employs a multifaceted approach to conflict resolution, including negotiation and grassroots governmental intervention, it lacks legislative power and institutional authority that are required for effective management of more complex or multi-stakeholder land disputes. The study advocates for a comprehensive reassessment and subsequent reform of the Xinfang system, focusing particularly on its mechanisms and procedures for dispute resolution. Such reforms are not merely instrumental for the more robust safeguarding of farmers’ land rights, but also for enhancing the overall integrity and public trust in China’s legal and administrative frameworks.