This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

Brunei Darussalam is a small Sultanate country with diverse forest cover. One of them would be Mangrove Forest. As it has four main administrative districts, Temburong would be the chosen case study area. The methods of collecting data for this article are by collecting secondary data from official websites and the map in this article (Figure 1) are showing the forest cover in Brunei Darussalam as of 2020. The aim of this article is to explain the mangrove forest especially at the Temburong District. As for the objectives, it would to be able to show the different types of forests in Temburong, hoping in ability to explain the different subtypes of mangroves forest and to explain in general the green jewel of Brunei Darussalam. Temburong has become the second highest tree coverage in Brunei Darussalam of 124 kha as of 2010, while the mangrove forest covering about 66% of total mangrove forest of 12,164 km² out of 18,418 hectares. Mangrove forest has seven subtypes: Bakau species, Nyireh bunga, Linggadai, Nipah, Nipah-Dungun, Pedada and Nibong. Selirong Forest Reserve and Labu Forest Reserve are the two-mangrove forest reserves in Brunei Darussalam at Temburong District. Forest cover in Brunei Darussalam are 3800 hectares as of 2020 and has lost its tree coverage of 1.17 kha and one of the reasons would be forest fire and the tree cover loss due to fire is around 197 ha and the district that has lost its tree cover mostly was at Belait District of total 13.4 kha between the year 2001 until 2022.

Banana (Musa spp.) productivity is limited by sodic soils, which impairs root growth and nutrient uptake. Analyzing root traits under stress conditions can aid in identifying tolerant genotypes. This study investigates the root morphological traits of banana cultivars under sodic soil stress conditions using Rhizovision software. The pot culture experiment was laid out in a Completely Randomized Design (CRD) under open field conditions, with treatments comprising the following varieties: Poovan (AAB), Udhayam (ABB), Karpooravalli (ABB), CO 3 (ABB), Kaveri Saba (ABB), Kaveri Kalki (ABB), Kaveri Haritha (ABB), Monthan (ABB), Nendran (AAB), and Rasthali (AAB), each replicated thrice. Parameters such as the number of roots, root tips, diameter, surface area, perimeter, and volume were assessed to evaluate the performance of different cultivars. The findings reveal that Karpooravali and Udhayam cultivars exhibited superior performance in terms of root morphology compared to other cultivars under sodic soil stress. These cultivars displayed increased root proliferation, elongation, and surface area, indicating their resilience to sodic soil stress. The utilization of Rhizovision software facilitated precise measurement and analysis of root traits, providing valuable insights into the adaptation mechanisms of banana cultivars to adverse soil conditions.

The existing studies on the association between the built environment and health mainly concentrates on urban areas, while rural communities in China have a huge demand for a healthy built environment, and research in this area remains insufficient. There is a lack of research on the health impact of the built environment in rural communities in China, where there is a significant demand for advancements in the healthy built environment. Exploring the Influence of built environment satisfaction on self-rated health outcomes in New-type village communities has positive significance for advancing research on healthy village community. This paper selects four new-type village communities as typical cases, which are located in the far suburbs of Shanghai, China. A questionnaire survey was conducted on individual villagers, and 223 valid questionnaire samples were obtained. A PLS-SEM model was developed using survey data to examine how built environment satisfaction influences dwellers’ self-rated health while taking into account the mediating function of the perceived social environment. Moreover, multi-group analysis was performed based on age. The results show that built environment satisfaction indirectly influences residents self-rated health through its impact on perceived social environment. The research also discovered that the relationship between built environment satisfaction, social environment satisfaction and self-rated health is not influenced by age as a moderating factor. The research offers new insights for the planning and design of new-type village community from a health perspective.

As China’s urbanisation continues, the building area is expanding, of which the occupancy of rural residential buildings is also very large. However, most rural buildings have poor thermal performance. This paper analyses the energy-saving potential of green facades for rural buildings in China by simulating typical buildings with different types of facades in rural China. The simulation results show that indirect green façades can achieve good energy savings. Buildings with four types of facades: red brick, rubble, hollow brick, and concrete achieve energy savings of 18.39%, 17.85%, 14.47%, and 11.52%, respectively, after retrofitting with green facades.