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.

Recently, there has been a burgeoning fascination with the influence of urban green spaces (UGS) on physical activity (PA) and health. This interest has been accompanied by a mounting body of evidence that establishes a connection between UGS and residents’ PA levels. Numerous studies have been conducted to investigate the significance of UGS and have generally agreed on their connection with health. However, there is still considerable variation in viewpoints regarding the intermediate factors contributing to this association. The primary objective of this study was to investigate the potential correlation between different qualitative factors of UGS and PA. The study involved the collection of data from four parks located in Edinburgh. Four trained observers utilised the Environmental Assessment of Public Recreational Spaces (EARPS Mini) tool to code various environmental characteristics. Additionally, the Method for Observing Physical Activity and Wellbeing (MOHAWk) observation tool was employed to code instances of on-site incivility and the characteristics and behaviours of residents engaging in UGS activities. The results of this study show that the facilities and environment, area and socioeconomic status (SES) of UGS positively affect the type of PA and the level of PA, as well as influence residents’ attentiveness to the environment and their interactions with each other. Demographics such as gender and age group are also significantly related to the level and type of PA. Significant differences in the level and type of PA, and race only differed significantly in the choice of activity type. These results suggest that the quality of the UGS environment affects the level, type, and status of PA among residents and that resident characteristics also have an impact. Future research suggests increasing data collection related to PA frequency and PA duration and considering longitudinal observations over time for refinement.

A comprehensive proteomic analysis was carried out to evaluate leaf proteome changes of Brassica napus cultivars as an important oilseed crop inoculated with the bacterium Pseudomonas fluorescens FY32 under salt stress. Based on the physiochemical characteristics of canola, Hyola308 was a tolerant and Sarigol was a salt sensitive cultivar. Gel-based proteomics indicated that proteins related to energy/metabolism, cell/membrane maintenance, signalins, stress, and development respond to salt stress and bacterial inoculation in both cultivars. Under salt stress, Hyola308 launches mechanisms similar to Sarigol, but the tolerance was related to consuming less energy consumption than Sarigol for launching the proper pathway/mechanism. Inoculation with plant growth promoting bacteria promotes relative growth rate and net assimilation rate; causes increase in soluble sugar content (12–32% varing to cultivars and salt treatments), as an osmo-protectant, in leaves of Sarigol and Hyola308 in control and salt stress conditions. The groups of proteins that are affected due to inoculation (18 and14 functional groups in Hyola308 and Sarigol, respectively) are varying to stress-influenced groups (10 and 6 functional groups in Hyola308 and Sarigol, respectively) that might be because of regulating tolerance mechanism of plant and/or plant-growth promoting bacteria inoculation. Furthermore, it is recognized that P. fluorescens FY32 has a dual effect on the cultivars including a pathogenic effect and a growth promoting effect on both cultivars under salt stress.

This study assesses Vietnam’s state-level implementation of artificial intelligence (AI) technology and analyses the government’s efforts to encourage AI implementation by focusing on the National Strategy on AI Development Program. This study emphasizes the possibility of implementing AI at the state level in Vietnam and the importance of conducting continuous reviews and enhancements to achieve sustainable and inclusive AI growth. Impact evaluations were conducted in public organizations alone, and implication evaluations were considered optional. AI impact assessments were constrained by societal norms that necessitated establishing relationships among findings. There is a lack of official information regarding the positive impact of Vietnam’s AI policy on the development of AI infrastructure, research, and talent pools. The study’s findings highlight the necessity of facilitating extensive AI legislation, and strengthening international cooperation. The study concludes with the following recommendations for improving Vietnam’s AI policy: implementing a strong AI governance structure and supporting AI education and awareness.

To achieve the Paris Agreement's temperature goal, greenhouse gas emissions should be reduced as soon as, and by as much, as possible. By mid-century, CO₂ emissions would need to be cut to zero, and total greenhouse gases would need to be net zero just after mid-century. Achieving carbon neutrality is impossible without carbon dioxide removal from the atmosphere through afforestation/reforestation. It is necessary to ensure carbon storage for a period of 100 years or more. The study focuses on the theoretical feasibility of an integrated climate project involving carbon storage, emissions reduction and sequestration through the systemic implementation of plantation forestry of fast-growing eucalyptus species in Brazil, the production of long-life wood building materials and their deposition. The project defines two performance indicators: a) emission reduction units; and b) financial costs. We identified the baseline scenarios for each stage of the potential climate project and developed different trajectory options for the project scenario. Possible negative environmental and reputational effects as well as leakages outside of the project design were considered. Over 7 years of the plantation life cycle, the total CO₂ sequestration is expected to reach 403 tCO₂∙ha⁻¹. As a part of the project, we proposed to recycle or deposit for a long term the most part of the unused wood residues that account for 30% of total phytomass. The full project cycle can ensure that up to 95% of the carbon emissions from the grown wood will be sustainably avoided.