This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

Abrupt changes in environmental temperature, wind and humidity can lead to great threats to human life safety. The Gansu marathon disaster of China highlights the importance of early warning of hypothermia from extremely low apparent temperature (AT). Here a deep convolutional neural network model together with a statistical downscaling framework is developed to forecast environmental factors for 1 to 12 h in advance to evaluate the effectiveness of deep learning for AT prediction at 1 km resolution. The experiments use data for temperature, wind speed and relative humidity in ERA-5 and the results show that the developed deep learning model can predict the upcoming extreme low temperature AT event in the Gansu marathon region several hours in advance with better accuracy than climatological and persistence forecasting methods. The hypothermia time estimated by the deep learning method with a heat loss model agrees well with the observed estimation at 3-hour lead. Therefore, the developed deep learning forecasting method is effective for short-term AT prediction and hypothermia warnings at local areas.

The 19th century proved to be one of the most complicated periods in Spanish history for the Spanish Crown, as it faced both internal conflicts—the French War of Independence—and external conflict—the independence of what were its territories in most of America. France did not remain indifferent to this and always had a clear idea of where to draw the boundaries of what “belonged” to it. Thus, amid the wave of independence movements in the Spanish colonies, the French continued to produce rich cartography to establish these boundaries and settle their power over the new nations that were arising after the period of revolutions. The cartography of Rigobert Bonne, the last cartographer of the French king and the Revolution Era, and one of its disciples, Eustache Hérisson, represent the perfect witness to the changes over the borders of the Spanish colonies during the change of the century. This study aims to analyze such cartography, examine the rich toponyms it offers, and examine the changes in the boundaries created over time between both empires. The main cartography we will rely on will be that of Bonne, one of the most important cartographers of the 18th century, and his disciple Hérisson, a geographer engineer, who lived through the onset of the conflicts and always prioritized the French perspective and the interests of their nation.

The objective of the study was to determine the relationship between open government and municipal effectiveness State a region of the Peruvian jungle. The research followed a quantitative approach with a non-experimental, cross-sectional, and correlational design. The population comprised citizens of State in a region of the Peruvian jungle, with a sample of 625 individuals. A structured survey was employed as the data collection technique, using a validated questionnaire as the instrument. The results revealed a positive, high, and significant correlation between governance and municipal effectiveness (Spearman’s Rho = 0.813, p < 0.01). Furthermore, the dimensions of transparency, integrity, accountability, and citizen participation showed moderate to high correlations with municipal effectiveness, with accountability (Rho = 0.779) emerging as the most influential dimension. It was concluded that the principles of open government play a crucial role in shaping the perception of effective municipal management. This underscores the need to strengthen transparency, integrity, and citizen participation policies to enhance public services and foster trust in local authorities.

This study examines the influence of organizational learning and boundary spanner agility in the bank agent business of Indonesia’s financial inclusion. This study is based on quantitative studies of 325 bank agents in Indonesia. The results of this research strongly show that organizational learning has a significant impact on boundary spanners’ agility to achieve both financial and non-financial performance. This study presents a novel finding that organization learning with a commitment to apply and encourage learning activities and agility with improved responsiveness and resilience boundary spanners can achieve bank agent performance. Organizational learning of bank agents needs to improve commitment to apply and encourage learning activities, always be open to new ideas, and create shared vision and knowledge transfer mechanisms. Organizational agility in bank agents need also to improve the capability to be more responsive and adaptable to culture changes in a volatile environment. This research provides valuable insights to policymakers, banking supervisors, bank top management teams, and researchers on the factors that may improve the effectiveness of the agency banking business to promote financial inclusion. Participating banks in the agent banking business need to set a clear vision, scope, and priority of strategy to encourage organizational learning and agility.