This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.

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.

Public open spaces, such as squares, parks, and sports fields, serve as crucial hubs during and after disasters, fostering a sense of normalcy and community, promoting social cohesion, and facilitating community recovery. Additionally, they offer opportunities for promoting physical and mental well-being during such crises. This study aims to enhance the responsiveness of public open spaces to disasters by prioritizing disaster resilience in their planning and design. This study consists of two main stages. Firstly, a literature review is conducted to explore the current trends in research on public open space planning and design and the incorporation of disaster resilience. Results indicate that the primary focus of the current research on planning and designing public open spaces centers around sociocultural, psychological, environmental, and economic benefits. There is limited emphasis on integrating disaster resilience into public open space planning and design, leading to a lack of clear guidance for planners and architects. The emphasis on disaster resilience in public open space planning and design mainly began after 2010, with a notable increase observed in the last six years (2017–2023). This emphasis notably centers on climate change impacts, followed by floods, and then earthquakes. Secondly, drawing on the pivotal role of public open spaces during disasters, the importance of urban planning and design, and the existing gap in incorporating disaster resilience in current research on public open space planning and design, this study develops a novel framework for enhancing public open spaces’ responsiveness to disasters through resilient urban planning and design, based on four main disaster resilience criteria: multifunctionality, efficiency, safety, and accessibility. The insights gleaned from this study offer invaluable guidance to planners, architects, and decision-makers, empowering them to develop public open spaces that can effectively respond to various circumstances, ultimately contributing to bolstering community resilience and sustainability.

The covid-19 pandemic has adversely affected the sustainability of micro and small enterprises (MSEs), with a particularly pronounced impact in Central Java. Entrepreneurs who struggle to adapt to reduced consumer purchasing power and the increasing reliance on digital technology are at heightened risk of business closure. Despite these challenges, inclusivity remains a crucial element for MSEs in fostering local economic development. Accordingly, this study seeks to examine the role of inclusivity in the sustainability of MSEs that are based on digital technology. Data were collected through the use of questionnaires and focus group discussions. Respondents were digital-based MSEs entrepreneurs from five selected regions, with Central Java having the largest number of digital media users. Key informants included experts from Diponegoro University, the International Council of Small Business (ICSB), the Department of Cooperatives and Micro, Small and Medium Enterprises at the provincial and district levels, and non-governmental organizations. The collected data was analyzed using the Rapid Appraisal for Micro and Small Enterprises (Rap-MSE’s) method. To assess the sustainability status, the study utilized several dimensions, including economic, environmental, social, institutional, technological, and inclusivity factors. Both multidimensional and individual analyses indicated that the sustainability status was relatively robust. MSEs that integrated digital technology into their operations were able to withstand the challenges posed by covid-19 and adapt to the new normal. In conclusion, the inclusivity dimension in the adoption of digital technology has gained increased importance in driving local economic development.

Background: According to the 2023 World Economic Forum report, the impact of Artificial Intelligence (AI) and automation on the job market was more significant than originally projected. Although 2018 research forecasted significant job losses balanced by job creation, current data indicates otherwise. Between 2023 and 2027, it is anticipated that 69 million new jobs will be created due to advancements in AI, however, this will be offset by the loss of 83 million jobs, leading to a net decrease of 14 million jobs worldwide. Roles related to AI, digitalization, and sustainability, such as AI specialists and renewable energy engineers are expected to grow, while those in clerical and administrative sectors are most at risk of decline. This shift underscores the need for reskilling and adapting to evolving fields, as nearly 44% of workers skills will face disruption by 2027. The demand for analytical thinking, technological literacy, and adaptability will grow as companies increasingly adopt frontier technologies. Objectives: (1) identify key variables influencing adaptability of college graduates in Indonesia, (2) quantify the strength of relationships between these variables to understand the combined effect on graduate adaptability. The research also aims to (3) develop theoretical and practical recommendations to strengthen ICIL policy and equip students with the relevant skills needed to thrive in an ever-changing job market. Methodology: The research focuses on predicting future employment trends, adaptability, and learning agility (LA), along with the implications for improving the Independent Campus Independent Learning (ICIL) policy. It focused on the significant unemployment rate among college graduates, along with the lack of research on the relationship between job change predictions, graduates’ adaptability, and the impact on graduates’ general well-being. The mixed-method strategy with quantitative analysis was used to conduct this research with data collected from 284 ICIL participants through online survey. The gathered data was evaluated using Structural Equation Modeling (SEM) with Lisrel version 10. Results: The result showed that job trend projections significantly influence responsiveness, which demonstrated a robust association between employment trend predictions and LA. Responsiveness significantly influenced learning agility which indicated no significant direct association between job trend projections and graduate adaptability. Conclusion: The research emphasized the need to consider adaptability as a concept with multiple dimensions. It proposed incorporating these factors into strategies for education and human resources development in order to better equip graduates for the demands of a constantly changing work market. Unique contribution: This research focused on adaptability as a multifaceted concept that consist of the ability to forecast job trends, be sensitive, and possess LA. It offered a deeper understanding of the relationships between these variables as discussed in the human resources literature. Technology, corporate culture, and training played a critical role in connecting employment trend prediction with the ability to respond effectively. Key recommendation: Institutions should implement a comprehensive approach to the development of human resources, with emphasis on fostering critical thinking, analytical abilities, and the practical application of information. By employing these tactics, higher education institutions may effectively equip graduates with both academic proficiency and the ability to adapt and thrive in quickly changing organizational environments, leading to the production of robust and versatile workers.

The soundscape studied has gained increasingly frequent attention across multiple disciplines, especially in tourism and leisure domain. While it has already indicated a unique soundscape provides dynamic and memorable tourism experiences, a clearly mapped perspective across different segmentations of soundscapes, both natural and acoustically created, remains missing. Therefore, a comprehensive mapping and review of soundscape studies is imperative to understand its implications for potential inbound tourism research in future. This article aimed to explore potential soundscape studies by assessing trends and developments in recent decades (2013–2023). We applied a bibliometric approach, using a PRISMA framework and under NVivo 12 Plus, VOSViewer, and Biblioshiny-R-Studio software as analytical tools. Significant yield discoveries showed that tourism soundscape research is undergoing steady growth, as evidenced by quantity of publications and citation trends. Single and multi-country international collaborations characterized by soundscape outreach research playing an influential role were highlighted. We identified multiple research themes, such as anthropogenic noise and music heritage, and pointed out how we approached this research from two perspectives: environmental/natural and manufacturing/acoustics. In our review, several keywords and predominant themes were identified, which suggested soundscape studies have recently become an increasingly popular topic in tourism research. The broad spectrum of key themes, such a tourism, tourists, sustainability, areas, and development perspectives, are evidence points of significant diversity in these topics. Most importantly, our research offers significant theoretical and conceptual implications for future direction of soundscape studies. We identified three originality main focus domains in soundscape tourism research: urban and natural environments, technological advancements, and tourists’ perceptions and behaviors.