Climate change is the most important environmental problem of the 21st century. Severe climate changes are caused by changes in the average temperature and rainfall can affect economic sectors. On the other hand, the impact of climate change on countries varies depending on their level of development. Therefore, the aim of this paper is to investigate the relationship between climate changes and economic sectors in developed and developing countries for the period 1990–2021. For this purpose, a novel approach based on wavelet analysis and SUR model has been used. In this case, first all variables are decomposed into different frequencies (short, medium and long terms) using wavelet decomposition and then a SUR model is applied for the examination of climate change effects on agriculture, industry and services sectors in developed and developing countries. The findings indicate that temperature and rainfall have a significant negative and positive relationship with the agriculture, industry and services sectors in developed and developing countries, respectively. But severity of the negative effects is greater in the agricultural and industrial sectors in all frequencies (short, medium and long terms) compared to service sector. Furthermore, the severity of the positive effects is greater in the agricultural sector in all frequencies of developing countries compared to the industrial and services sectors. Finally, developing countries are more vulnerable to climate change in all sectors compared to developed countries.

This study aims to identify the risk factors causing the delay in the completion schedule and to determine an optimization strategy for more accurate completion schedule prediction. A validated questionnaire has been used to calculate a risk rating using the analytical hierarchy process (AHP) method, and a Monte Carlo simulation on @RISK 8.2 software was employed to obtain a more accurate prediction of project completion schedules. The study revealed that the dominant risk factors causing project delays are coordination with stakeholders and changes in the scope of work/design review. In addition, the project completion date was determined with a confidence level of 95%. All data used in this study were obtained directly from the case study of the Double-Double Track Development Project (Package A). The key result of this study is the optimization of a risk-based schedule forecast with a 95% confidence level, applicable directly to the scheduling of the Double-Double Track Development Project (Package A). This paper demonstrates the application of Monte Carlo Simulation using @RISK 8.2 software as a project management tool for predicting risk-based-project completion schedules.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

The present research is on the propagation of Rayleigh waves in a homogenous thermoelastic solid half-space by considering the compact form of six different theories of thermoelasticity. The medium is subjected to an insulated boundary surface that is free from normal stress, tangential stress, and a temperature gradient normal to the surface. After developing a mathematical model, a dispersion equation is obtained with irrational terms. To apply the algebraic method, this equation must be converted into a rational polynomial equation. From this, only those roots are filtered out, which has satisfied both of the above equations for the propagation of waves decaying with depth. With the help of these roots, different characteristics are computed numerically, like phase velocity, attenuation coefficient, and path of particles. Various particular cases are compared graphically by using phase velocity and attenuation coefficient. The elliptic path of surface particles in Rayleigh wave propagation is also presented for the different theories using physical constants of copper material for different depths and thermal conductivity.

This study evaluates the effectiveness of human resources (HR) practices on teaching and learning outcomes in primary education. The research was guided by four research questions and two research hypotheses. The study utilized a survey design via Google Forms for efficient data collection on human resources practices’ effectiveness in primary education. The questionnaire, validated by experts, garnered 60 responses within a month. Data analysis in Statistical Package for the Social Sciences (SPSS) included descriptive statistics and analysis of variance (ANOVA) techniques, adhering to ethical standards. The findings highlight the importance of HR practices that accommodate diversity, support inclusivity, and foster a sense of belonging for all students. Challenges in implementing inclusive HR practices are also identified, emphasizing the need for ongoing efforts to promote inclusivity and equity in primary education. The study concludes by advocating for the development and implementation of effective HR strategies to enhance teaching and learning outcomes in primary education.