This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.

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.

The application of optimization algorithms is crucial for analyzing oil and gas company portfolio and supporting decision-making. The paper investigates the process of optimizing a portfolio of oil and gas projects under economic uncertainty. The literature review explores the advantages of applying various optimizers to models that consider the mean and semi-standard deviations of stochastic multi-year cash flows and revenues. The methods and results of three different optimization algorithms are discussed: ranking and cutting algorithms, linear (Simplex) and evolutionary (genetic) algorithms. Functions of several key performance indicators were used to test these algorithms. The results confirmed that multi-objective optimization algorithms that examine various key performance indicators are used for efficient optimization in oil and gas companies. This paper proposes a multi-criteria optimization model for investment portfolios of oil and gas projects. The model considers the specific features of these projects and is based on the Markowitz portfolio theory and methodological recommendations for project assessment. An example of its practical application to oil and gas projects is also provided.

The ongoing railway reforms in Ukraine are crucial for the country’s integration into the European Union’s transportation network. A major challenge lies in the difference in track gauge widths: Ukraine predominantly uses a 1520 mm gauge, while European countries utilize a 1435 mm gauge. This 85 mm difference presents significant logistical and operational barriers, hindering smooth cross-border trade and travel. The study examines the current state of Ukraine’s railway system, highlighting the urgent need for infrastructure modernization to meet European standards. Methods include a comparative analysis of Ukraine’s railway network with those of EU member states, focusing on integration challenges and potential solutions. Results indicate that aligning Ukraine’s railway with European standards could substantially enhance connectivity, reduce transit times, and foster economic growth. However, “Ukrzaliznytsia’s” slow adaptation to these necessary changes is a major roadblock. The study concludes that the construction of a standard-gauge railway linking Ukraine to the EU is vital not only for improving trade routes but also for supporting Ukraine’s broader political and economic aspirations towards EU membership. Circular economy principles, such as resource optimisation, extending the life cycle of existing infrastructure and reusing materials from dismantled railway facilities, can offer a cost-effective and sustainable approach. This infrastructural change will serve as a catalyst for deeper integration, strengthening Ukraine’s position within the European transportation network.

This study investigates the optimization of ride-sharing services (RSS) on the ride-hailing service (RHS) providers in Bangladesh. This study employed an explanatory sequential mixed method research design- a qualitative study followed by a quantitative one. Qualitative data were collected through focus group discussions and in-depth interviews with twenty (20) riders and drivers in Bangladesh, and quantitative data were collected from 300 respondents consisting of riders and drivers using a convenience sampling technique. Factor analysis and hierarchical cluster analysis were applied to the data analysis. The qualitative analysis reveals several significant factors associated with RSS and RHS, including cost efficiency, fare, fuel consumption, traffic congestion, carbon emissions, environmental pollution, employment opportunities, business growth, and security. The quantitative results indicate that using RSS is associated with more significant benefits than RHS in various aspects, including cost efficiency, fare, fuel consumption, traffic congestion, carbon emissions, environmental pollution, employment opportunities, and expansion of the automobile industry. The findings may assist policymakers in understanding how RSS can yield more incredible economic, environmental, and social benefits than RHS by analyzing fare sharing among passengers, carbon emissions, fuel consumption, and the expansion of the vehicle markets etc. Therefore, the government can formulate distinct policies for RSS holders due to their contributions to economic, social, and environmental concerns. While RHS services are available in many cities in Bangladesh, this study considered only Dhaka and Sylhet cities. Thus, future studies can consider more respondents from other cities for a holistic understanding.

Historically, transportation projects and urban mobility policies overlook the dimension of social sustainability, mainly focusing on economic and environmental criteria. This neglect, seen enhanced in the Global South, leads to long travel times, growing congestion, reliance on motorcycles, high traffic accident rates, and limited access to public transport, jobs, and urban facilities, especially for the more vulnerable population. In light of these issues, this paper proposes the Social Sustainability of Urban Mobility (SSUM) approach as an analytical framework that assesses the state of social sustainability in urban mobility by applying a Systematic Literature Review where three gaps were found. First, by tailoring the SSUM approach to the context of the Global South, it is possible to address the population-focused gap in urban mobility. Second, in the literature review, a theoretical gap defining social sustainability in urban mobility and its three primary categories has yet to reach a consensus among practitioners and academics. Finally, more empirical research should be conducted to discuss methodological aspects of operationalizing the SSUM approach through the three main categories: accessibility, the sustainability of the community, and institutionality. The SSUM approach promotes implementing a sustainable urban agenda that builds inclusive, equitable, and just cities in urban mobility.