The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.

The tourism sector in the Aseer region of Saudi Arabia is experiencing significant growth and development, aligning with the country’s Vision 2030 strategic framework. However, rapid growth can lead to strategic drift if not managed with vigilance. This study aims to examine the role of strategic vigilance in reducing strategic drift in the tourism sector. The study employs a quantitative approach, utilizing a questionnaire distributed to a sample of 220 staff and directors from the tourism sector. The questionnaire measures the level of strategic vigilance and the level of strategic drift. The study hypothesizes a statistically significant positive relationship between strategic vigilance and reducing strategic drift. Data analysis involves exploratory factor analysis, confirmatory factor analysis, and structural equation modeling. The findings are expected to provide insights into the effectiveness of strategic vigilance in mitigating strategic drift and offer recommendations for enhancing the tourism sector’s resilience and adaptability to accelerated environmental changes.

This study aims to investigate the difficulties local governments face as a result of the province directly managing county system reform. It reveals the various challenges faced by local governments under the provincial directly managed county reform through a thorough analysis of the history, rationale, and implementation of the reform along with pertinent literature reviews and case studies. It is discovered that the county reform, which is directly governed by the province, has not only significantly altered the functions and organizational structure of local governments, but it has also made their resource allocation, financial strain, and brain drain problems worse. To help local governments deal with the difficulties in the province-directly governed county reform, related remedies, and solutions are finally proposed to handle these issues.

Metaverse technology has various uses in communication, education, entertainment, and other aspects of life. Consequently, it necessitates using some interactive mobile applications to enter the virtual world and gain real-time, face-to-face experiences, particularly among students. This research focused on the factors accelerating metaverse technology acceptance particularly, Metaverse Experience Browser application acceptance among the students under the factors proposed by the unified theory of acceptance and use of technology (UTAUT) model. Notably, lack of studies in metaverse browsers and their prevalence during the post pandemic era, indicates a strong literature gap. The researchers gathered data from n = 384 higher education students from the two cities in the United Arab Emirates and applied Structural Equation modelling (SEM) for data analysis. Results revealed that Performance Expectancy (p < 0.003) and Social Influence (p = 0.000) were significant factors affecting the Behavioral Intention of the students to consider Metaverse Experience Browser as an interactive mobile application. On the other hand, behavioural Intention significantly affects (p = 0.000) Effort Expectancy, which shows how fewer efforts and greater accessibility are associated with one’s behavioural Intention. Besides, the effect of Behavioral Intention (p = 0.000) on Metaverse Experience Browser acceptance also remained validated. Finally, Effort Expectancy (p = 0.000) also indicated its significant effect on the Metaverse Experience Browser. These results indicated that the factors proposed by UTAUT have greater applicability on the Metaverse Experience Browser as they showed their relevance to its acceptance. The present study concludes that the acceptance of Metaverse Experience Browser as an interactive mobile application is a level ahead in improving students’ experiences. Thus, the Metaverse Experience Browser is considered a modified way of creating, sharing, participating, and enjoying the virtual world, indicating its greater usage among students for different purposes, including education and learning.

It is important for society to know the actions implemented by companies in the construction sector to reduce the environmental pollution generated by this industry and to contribute to the solution of economic and social problems in their environment; however, the variables that allow identifying their contributions and impacts are not known. Based on this problem, the study focuses on identifying the factors that influence sustainability management within the construction sector in Colombia. The research presents a predictive approach and uses a quantitative methodology, applying statistical modeling techniques. The sample corresponds to 84 Colombian companies. As a result, a system of equations of the form y=mx+b is presented to describe the deviation of the environmental, economic, social, compensation measures, management, indicators and sustainability reports. The analysis of the intersections constitutes a projective tool to evaluate the relationships and balance points between the dimensions analyzed, helping to identify strengths and opportunities for improvement.

This study explores the integration of data mining, customer relationship management (CRM), and strategic management to enhance the understanding of customer behavior and drive revenue growth. The main goal is the use of application of data mining techniques in customer analytics, focusing on the Extended RFM (Recency, Frequency, Monetary Value and count day) model within the context of online retailing. The Extended RFM model enhances traditional RFM analysis by incorporating customer demographics and psychographics to segment customers more effectively based on their purchasing patterns. The study further investigates the integration of the BCG (Boston Consulting Group) matrix with the Extended RFM model to provide a strategic view of customer purchase behavior in product portfolio management. By analyzing online retail customer data, this research identifies distinct customer segments and their preferences, which can inform targeted marketing strategies and personalized customer experiences. The integration of the BCG matrix allows for a nuanced understanding of which segments are inclined to purchase from different categories such as “stars” or “cash cows,” enabling businesses to align marketing efforts with customer tendencies. The findings suggest that leveraging the Extended RFM model in conjunction with the BCG matrix can lead to increased customer satisfaction, loyalty, and informed decision-making for product development and resource allocation, thereby driving growth in the competitive online retail sector. The findings are expected to contribute to the field of Infrastructure Finance by providing actionable insights for firms to refine their strategic policies in CRM.