This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.
This study explored the relationships between green market orientation and competitive advantage, with a particular focus on the mediating role of green sustainable innovation. The research utilized a structured questionnaire to gather data from managers involved in environmental protection and professionals working in the manufacturing sectors of computers, electronics, optical products, and electrical equipment. The survey targeted respondents from key regions in Saudi Arabia, including Riyadh, Qassim, and the Eastern Province, resulting in a total of 273 responses. The collected data were analyzed using structural equation modeling (SEM), a robust statistical technique that allows for the examination of complex relationships between variables. The findings confirmed a mediational model where green sustainable innovation—comprising both green product and green process innovation—served as a critical intermediary linking green market orientation to competitive advantage. Furthermore, the study validated direct effects of green market orientation on both green sustainable innovation and competitive advantage. These results emphasize the dual pathways through which green market orientation influences business performance. The research concludes by offering actionable insights for Saudi managers, highlighting strategies to maximize profitability and competitiveness through the adoption and implementation of green sustainable innovation practices.
This study introduces an innovative approach to assessing seismic risks and urban vulnerabilities in Nador, a coastal city in northeastern Morocco at the convergence of the African and Eurasian tectonic plates. By integrating advanced spatial datasets, including Landsat 8–9 OLI imagery, Digital Elevation Models (DEM), and seismic intensity metrics, the research develops a robust urban vulnerability index model. This model incorporates urban land cover dynamics, topography, and seismic activity to identify high-risk zones. The application of Landsat 8–9 OLI data enables precise monitoring of urban expansion and environmental changes, while DEM analysis reveals critical topographical factors, such as slope instability, contributing to landslide susceptibility. Seismic intensity metrics further enhance the model by quantifying earthquake risk based on historical event frequency and magnitude. The calculation based on higher density in urban areas, allowing for a more accurate representation of seismic vulnerability in densely populated areas. The modeling of seismic intensity reveals that the most susceptible impact area is located in the southern part of Nador, where approximately 50% of the urban surface covering 1780.5 hectares is at significant risk of earthquake disaster due to vulnerable geological formations, such as unconsolidated sediments. While the findings provide valuable insights into urban vulnerabilities, some uncertainties remain, particularly due to the reliance on historical seismic data and the resolution of spatial datasets, which may limit the precision of risk estimations in less densely populated areas. Additionally, future urban expansion and environmental changes could alter vulnerability patterns, underscoring the need for continuous monitoring and model refinement. Nonetheless, this research offers actionable recommendations for local policymakers to enhance urban planning, enforce earthquake-resistant building codes, and establish early warning systems. The methodology also contributes to the global discourse on urban resilience in seismically active regions, offering a transferable framework for assessing vulnerability in other coastal cities with similar tectonic risks.
This research presents a bibliometric review of scientific production on the social and economic factors that influence mortality from tuberculosis between the years 2000 and 2024. The analysis covered 1742 documents from 848 sources, revealing an annual growth of 6% in scientific production with a notable increase starting in 2010, reaching a peak in 2021. This increase reflects growing concern about socioeconomic inequalities affecting tuberculosis mortality, exacerbated in part by the COVID-19 pandemic. The main authors identified in the study include Naghavi, Basu and Hay, whose works have had a significant impact on the field. The most prominent journals in the dissemination of this research are Plos One, International Journal of Tuberculosis and Lung Disease and The Lancet. The countries with the greatest scientific production include the United States, the United Kingdom, India and South Africa, highlighting a strong international contribution and a global approach to the problem. The semantic development of the research shows a concentration on terms such as “mortality rate”, “risk factors” and “public health”, with a thematic map highlighting driving themes such as “socioeconomic factors” and “developing countries”. The theoretical evolution reflects a growing interest in economic and social aspects to gender contexts and associated diseases. This study provides a comprehensive view of current scientific knowledge, identifying key trends and emerging areas for future research.
The architecture and engineering industry employs resource-efficient sustainable building design (SBDC) to reduce greenhouse gas emissions and mitigate environmental damage. This study examines the understanding and practice of SBDC among Chinese architecture students. A survey of 555 undergraduates from China’s architecture universities was conducted. Two independent and seven dependent variables were analyzed to evaluate the impact of academic stages and practical experiences on students’ awareness. The findings reveal that over 70% of respondents consider SBDC important in architecture. More than half have taken courses with over 30% SBDC content. However, 45.85% of respondents only have a basic understanding of SBDC. This result underscores the significance of educational disparities, this insufficiency is likely due to inadequate coverage and representation of SBDC in the curriculum. Our study highlights the necessity of enhancing SBDC-related education within the current curriculum framework to ensure all students receive a systematic and comprehensive knowledge of sustainable building design.
