This study provides an evaluation of the environmental impact and economic benefits associated with the disposal of mango waste in Thailand, utilizing the methodologies of life cycle assessment (LCA) and cost-benefit analysis (CBA) in accordance with internationally recognized standards such as ISO 14046 and ISO 14067. The study aimed to assess the environmental impact of mango production in Thailand, with a specific focus on its contribution to global warming. This was achieved through the application of a life cycle assessment methodology, which enabled the determination of the cradle-to-grave environmental impact, including the estimation of the mango production’s global warming potential (GWP). Based on the findings of the feasibility analysis, mango production is identified as a novel opportunity for mango farmers and environmentally conscious consumers. This is due to the fact that the production of mangoes of the highest quality is associated with a carbon footprint and other environmental considerations.  Based on the life cycle assessment conducted on conventional mangoes, taking into account greenhouse gas (GHG) emissions, it has been determined that the disposal of 1 kg of mango waste per 1 rai through landfilling results in an annual emission of 8.669 tons of carbon. This conclusion is based on comprehensive data collected throughout the entire life cycle of the mangoes. Based on the available data, it can be observed that the quantity of gas released through the landfilling process of mango waste exhibits an annual increase in the absence of any intervening measures. The cost benefit analysis conducted on the life cycle assessment (LCA) of traditional mango waste has demonstrated that the potential benefits derived from its utilization are numerous. The utilization of the life cycle assessment (LCA) methodology and the adoption of a sustainable business model exemplify the potential for developing novel eco-sustainable products derived from mango waste in forthcoming time.

This study investigates the impact of corporate carbon performance on financing costs, focusing on S&P 500 companies from 2015 to 2022. Utilizing a fixed-effects regression model, the research reveals a complex U-shaped nonlinear relationship between carbon intensity (CI) and cost of debt (COD). The sample comprises 2896 firm-year observations, with CI measured by the ratio of Scope 1 and 2 greenhouse gas (GHG) emissions to annual sales. The findings indicate that companies with higher CI initially face increased COD due to heightened regulatory and operational risks. However, as CI falls below a certain threshold, further reductions in emissions can paradoxically lead to increased COD, likely due to the substantial investments required for advanced technologies. Additionally, a positive relationship between CI and cost of equity (COE) is observed, suggesting that shareholders demand higher returns from companies with greater environmental risks. These results underscore the importance of balancing short-term and long-term environmental strategies. The study highlights the need for corporate managers to communicate the long-term benefits of environmental efforts effectively to creditors and investors. Policymakers should consider these dynamics when designing regulations that incentivize lower carbon emissions.

The use of geotechnologies combined with remote sensing has become increasingly essential and important for efficiently and economically understanding land use and land cover in specific regions. The objective of this study was to observe changes in agricultural activities, particularly agriculture/livestock farming, in the North Forest Zone of Pernambuco (Mata Norte), a political-administrative region where sugarcane cultivation has historically been the backbone of the local economy. The region’s sugarcane biomass also contributes to land use and land cover observations through remote sensing techniques applied to digital satellite images, such as those from Landsat-8, which was used in this study. This study was conducted through digital image processing, allowing the calculation of the Normalized Difference Vegetation Index (NDVI), the Soil-Adjusted Vegetation Index (SAVI), and the Leaf Area Index (LAI) to assess vegetation cover dynamics. The results revealed that sugarcane cultivation is the predominant agricultural and vegetation activity in Mata Norte. Livestock farming areas experienced a significant reduction over the observed decade, which, in turn, led to an increase in agricultural and forested areas. The most dynamic spatiotemporal behavior was observed in the expansion and reduction of livestock areas, a more significant change compared to sugarcane areas. Therefore, land use and land cover in this region are more closely tied to sugarcane cultivation than any other agricultural activity.

Studies show that the COVID-19 crisis may threaten to attain sustainable development goals connected with shelter in developing countries, including Malaysia. Low-cost housing provision has been identified as one tool for achieving sustainability goals via synergistic operations. However, studies about post-COVID-19 housing and sustainable development goals integration are scarce in Malaysia. The study investigated the state of post-COVID-19 housing and developed a framework to integrate Goals in housing provision in Malaysia. The study covered four major cities in Malaysia via qualitative research to achieve the study’s objectives. The researchers engaged forty participants via semi-structured virtual interviews, and saturation was achieved. The study utilized a thematic analysis for the collated data and honed them with secondary sources. Findings show that COVID-19 reduced the possibility of low-income earners becoming homeowners. This is because the low-income groups were real losers of COVID-19 economic changes. Also, findings reveal that achieving four Goals from the 17 Goals will improve housing provision in Malaysia’s post-COVID-19 era. The study encourages key housing stakeholders to improve housing delivery, especially for the low-income earners across Malaysia in the post-COVID-19 era. This will imply contributing to achieving four Goals because of the correlation, as part of the study’s implications.

Islamic based low-cost private school facing a suffer from a lack of new students due to the incapability to adapt to current condition. They are already “lost in the competition” with other school. This quality also includes the inability of the low-cost private schools to adapt with technology and change. Another finding is that low-cost private schools struggling in managing the funding and management. Low-cost private high school has become a key support in ensuring the fulfilment 12-year compulsory education stated by Indonesian Education Law. With only 40 percent of the total population able to attend public schools, the government as well as the private sector needs to accommodate affordable private schools to meet the need of high schools in Jakarta. Low-cost private schools become essential in providing the gap between the need of schools from the total population of students and the availability of the public school. The previous study highlighted organizational agility with the mediation of Islamic Work Ethic can be achieved through leadership capability and organizational culture, whilst several studies also suggest that Islamic Work Ethics or Istiqamah have no impact in promoting organizational agility. This research conducted in 2022–2023 encompassed 133 low-cost private high school in Jakarta in which all of them are Islamic low-cost private high school. The finding of this study is that school principal leadership capabilities and school culture are positively affect school agility with Istiqamah as mediated variable.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.