This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

This study unveils the mediating mechanism and explores the role of organizational trust in the link between organizational justice and turnover intention among female employees in the banking industry. For this purpose, we gathered data from 336 female workers employed at a Tunisian prominent bank, encompassing both head office and branch locations dispersed throughout the country. Our study analyzed the data using AMOS statistical software version 25 and confirmed our research hypotheses. Our findings showed that procedural justice and interactional justice positively influence organizational trust, while they both have a negative impact on turnover intention among female employees. Furthermore, organizational trust significantly and negatively influences female employees’ turnover intention. Ultimately, we have demonstrated that organizational trust completely mediates the link between procedural and interactional justice and female employees’ turnover intention. This highlights the significance of organizational trust in conditioning the relationships linking procedural and interactional justice to turnover intention among female employees. Hence, top management should put more emphasis on building organisational trust among their female employees to ensure positive attitude and behaviour. Other implications for practitioners and researchers are elaborated.

The chemical reinforcement of sandy soils is usually carried out to improve their properties and meet specific engineering requirements. Nevertheless, conventional reinforcement agents are often expensive; the process is energy-intensive and causes serious environmental issues. Therefore, developing a cost-effective, room-temperature-based method that uses recyclable chemicals is necessary. In the current study, poly (styrene-co-methyl methacrylate) (PS-PMMA) is used as a stabilizer to reinforce sandy soil. The copolymer-reinforced sand samples were prepared using the one-step bulk polymerization method at room temperature. The mechanical strength of the copolymer-reinforced sand samples depends on the ratio of the PS-PMMA copolymer to the sand. The higher the copolymer-to-sand ratio, the higher the sample’s compressive strength. The sand (70 wt.%)-PS-PMMA (30 wt.%) sample exhibited the highest compressive strength of 1900 psi. The copolymer matrix enwraps the sand particles to form a stable structure with high compressive strengths.

In recent years, an ‘international’ unanimity has been reached as to the importance of collective collaboration to avoid the negative effects of climate change. This requires rethinking the old or traditional development model based on economic growth as the exclusive indicator of wealth. Thus, humanity has an urgent need to adopt a new, more humane and fairer economic model that constitutes an alternative to the models of exponential growth that have dominated in the last two centuries. To do so, humanity is looking to the Degrowth model as a potential concept that aims to reduce wealth from pollutants, seeks more justice (as equity), and the improvement of the capabilities of those who are poor and disadvantaged (in the sense of Amartya Sen and Martha Nussbaum). The purpose of this article is to question this model and whether it actually does improve environmental quality. Additionally, if the response is positive, another question arises: How to finance degrowth especially when we seek other less polluting energy sources whose costs seem to be very high?

In this paper, we explore the static and dynamic effects of oil rent on competitiveness in Saudi Arabia’s economy during the period 1970–2022. In addition, we examined the short-run, strong and long-run relationships between exports and industry, inflation, energy use (oil rents) and agriculture using the Autoregressive Distributed Lag (ARDL) approach developed. The analysis showed that government spending will contribute to enhancing the competitive environment with a difference of one year. Moreover, the industry will contribute to increasing competitiveness for a positive relationship in the long term. The results stated that there is an insignificant relationship between competitiveness, inflation, and oil rents. The analysis also shows that inflation has a negative impact with statistical significance in the short term. In addition, the error correction model (ECM) coefficient is negative and has statistical significance at 0.76 at a 1% significant level, which indicates the existence of an error correction mechanism and thus the existence of a long-term relationship between the variables.

The article reveals the problems of the transition to a “green” economy based on sustainable technological changes, which are caused by global ecological pollution of the ecosystem, which leads to warming and ecological changes and the insufficiency of the natural resource potential to meet the needs of the population of the planet, which does not contribute to development. The essence of the study is to determine the impact of a green economy on economic growth and development, in which natural assets continue to provide resources and environmental services. It is shown that the green economy provides a practical and flexible approach to achieving concrete, measurable progress in all its economic and environmental principles, while at the same time fully taking into account the social consequences of greening the dynamics of economic growth. Green economy strategies aim to ensure that natural assets can fully realize their economic potential in a sustainable manner. This potential includes the provision of vital life support services—clean air and water, as well as the sustainable biodiversity needed to support food production and human health. Natural assets cannot be replaced indefinitely, so the policy of the green economy should take this into account. It is characterized that the green economy provides a practical and flexible approach to achieving concrete, measurable progress in all its economic and environmental principles, while at the same time fully taking into account the social consequences of greening the dynamics of economic growth. The problems of the post-war revival of Ukraine’s economy are systematized and proposals for their solution are substantiated, which is the scientific contribution of the authors to the coverage of this problem. The global problems of the transition to a green economy, which are closely related to Ukrainian realities, are revealed. The practical content is determined by the fact that the theoretical and methodological provisions, conclusions and scientific and practical recommendations constitute the scientific basis for the development of a new holistic concept of the development of the green economy of Ukraine. The conclusions that it is the “green” economy that is able to most closely link the ecological and economic aspects of the national economy, acting as a key direction for ensuring the sustainable “green” development of the region and the state as a whole, actualize the prospects of creating a green economy in Ukraine and become necessary and quite achievable in the post-war period.