Flood risk analysis is the instrument by which floodplain and stormwater utility managers create strategic adaptation plans to reduce the likelihood of flood damages in their communities, but there is a need to develop a screening tool to analyze watersheds and identify areas that should be targeted and prioritized for mitigation measures. The authors developed a screening tool that combines readily available data on topography, groundwater, surface water, tidal information for coastal communities, soils, land use, and precipitation data. Using the outputs of the screening tool for various design storms, a means to identify and prioritize improvements to be funded with scarce capital funds was developed, which combines the likelihood of flooding from the screening tool with a consequence of flooding assessment based on land use and parcel size. This framework appears to be viable across cities that may be inundated with water due to sea-level rise, rainfall, runoff upstream, and other natural events. The framework was applied to two communities using the 1-day 100-year storm event: one in southeast Broward County with an existing capital plan and one inland community with no capital plan.
This article discusses the growing importance of digital competencies in education, specifically focusing on the role of technical infrastructure in schools and staff support strategies. The discussion aims at the introduction of the ICT coordinator role in Czech Republic schools. Analysis indicates that schools with an ICT coordinator exhibit improved technology access for students and teachers, not solely determined by computer quantity per pupil. Noteworthy differences lie in the flexibility and availability of technology, with ICT coordinator-aided schools having more mobile computers, mobile labs, and more vital facilitation of BYOD methods. In conclusion, while recognizing the partial nature of school technology equipment data, the article concludes that training teachers and implementing the ICT coordinator role positively impact ICT technology use in schools. Recommendations based on Czech Republic research include establishing the ICT coordinator position, providing financial incentives, and reducing direct teaching loads. Future research should track changes in ICT equipment during ICT coordinators’ tenures and explore technology deployment dynamics, emphasizing collaboration between ICT coordinators, school management, and individual teachers.
This study investigated the influence of infrastructure spending, government debt, and inflation on GDP in South Africa from 1995 to 2023. Motivated by the need for sustainable growth amid fiscal and inflationary pressures, this research addresses gaps in understanding how these factors shape economic performance. The primary objective was to assess these variables’ individual and combined effects on GDP and offer policy recommendations. Using an ARDL model, the study explored long- and short-term relationships among the variables. Results indicate that infrastructure spending positively impacts GDP, promoting long-term growth, while government debt hinders GDP in both short and long runs. Moderate inflation supports growth, but excessive inflation poses risks. These findings imply the need for targeted infrastructure investments, strict debt management practices, and inflation control measures to sustain economic stability and growth. Policy recommendations include expanding public investment in productive infrastructure, implementing fiscal rules to prevent unsustainable debt levels, and maintaining inflation within a controlled range. Ultimately, these policies could help South Africa build a resilient, balanced economy that addresses both immediate growth needs and long-term stability.
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.
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