Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.
In developing countries, urban mobility is a significant challenge due to convergence of population growth and the economic attraction of urban centers. This convergence of factors has resulted in an increase in the demand for transport services, affecting existing infrastructure and requiring the development of sustainable mobility solutions. In order to tackle this challenge, it is necessary to create optimal services that promote sustainable urban mobility. The main objective of this research is to develop and validate a comprehensive methodology framework for assessing and selecting the most sustainable and environmentally responsible urban mobility services for decision makers in developing countries. By integrating fuzzy multi-criteria decision-making techniques, the study aims to address the inherent complexity and uncertainty of urban mobility planning and provide a robust tool for optimizing transportation solutions for rapid urbanization. The proposed methodology combines three-dimensional fuzzy methods of type-1, including AHP, TOPSIS and PROMETHEE, using the Borda method to adapt subjectivity, uncertainty, and incomplete judgments. The results show the advantages of using integrated methods in the sustainable selection of urban mobility systems. A sensitivity analysis is also performed to validate the robustness of the model and to provide insights into the reliability and stability of the evaluation model. This study contributes to inform decision-making, improves policies and urban mobility infrastructure, promotes sustainable decisions, and meets the specific needs of developing countries.
Graphene oxide can be referred to as oxidized graphene. Similar to graphene, oxidized graphene possesses remarkable structural features, advantageous properties, and technical applications. Among polymeric matrices, conducting polymers have been categorized for p conjugated backbone and semiconducting features. In this context, doping, or nano-additive inclusion, has been found to enhance the electrical conduction features of conjugated polymers. Like other carbon nanostructures (fullerene, carbon nanotube, etc.), graphene has been used to reinforce the conjugated matrices. Graphene can be further modified into several derived forms, including graphene oxide, reduced graphene oxide, and functionalized graphene. Among these, graphene oxide has been identified as an important graphene derivative and nanofiller for conducting matrices. This overview covers essential aspects and progressions in the sector of conjugated polymers and graphene oxide derived nanomaterials. Since the importance of graphene oxide derived nanocomposites, this overview has been developed aiming at conductive polymer/graphene oxide nanocomposites. The novelty of this article relies on the originality and design of the outline, the review framework, and recent literature gathering compared with previous literature reviews. To the best of our knowledge, such an all-inclusive overview of conducting polymer/graphene oxide focusing on fundamentals and essential technical developments has not been seen in the literature before. Due to advantageous structural, morphological, conducting, and other specific properties, conductive polymer/graphene oxide nanomaterials have been applied for a range of technical applications such as supercapacitors, photovoltaics, corrosion resistance, etc. Future research on these high-performance nanocomposites may overcome the design and performance-related challenges facing industrial utilization.
Mind map was a note-taking method proposed by Tony Buzan(1994). And later it is developed into eight modes of thinking maps by David Hyerle(2009), which has been widely used in English teaching. As a knowledge visualization learning tool, mind map could help students construct knowledge framework, sort out knowledge structure, expand thinking and enhance memory. This article will take the grade three class of Shijiao Qixing Primary School in Shijiao Country, Qingyuan City as a sample. The Shijiao Qixing Primary School is a village primary school which most of the students are left-behind children and there are about 30 teachers with an age of 40. Neither the teachers nor the students have experienced the mind mapping teaching method. The article will explore the application of mind mapping in a countryside primary school based on relevant theoretical knowledge and classroom practice.
In learning, one of the fundamental motivating factors is self-efficacy. Therefore, it is crucial to understand the level of students’ self-efficacy in learning programming. This article presents a quantitative study on undergraduate students’ perceived programming self-efficacy. 110 undergraduate computing students took part in this survey to assess programming self-efficacy. Before being given to the respondents, the survey instrument, which included a 28-item self-efficacy assessment and 30 multiple-choice programming questions, was pilot-tested. The survey instrument had a reliability of 0.755. The study results show that the students’ self-efficacy was low when they solved complex programming tasks independently. However, they felt confident when there was an assistant to guide them through the tasks. From this study, it could be concluded that self-efficacy is an essential achievement component in programming courses and can avoid education dropouts.
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