Over the past 50 years, urban planning documents have been drawn up in sub-Saharan African cities without any convincing results. The study of secondary towns in Chad shows that these planning documents have been hampered by natural and man-made factors. The aim of this study is to determine the factors hindering the implementation of planning documents in the town of Pala in Chad. To carry out the study, a methodological approach (using quantitative and qualitative data) based on a questionnaire and interview survey was deployed for data collection. With a sample of 300 households surveyed, the main conclusions of the study show that all the factors identified, such as water erosion with a rate of 17.7 T/Ha/year, expose the town to various risks. Demographics, on the other hand, represent a lesser and therefore acceptable challenge. As far as exogenous factors are concerned, the level of education of the head of household is a determining factor in the implementation and acceptance of urban planning documents in Pala. Confirmatory factor analysis and the Chi² test revealed that consideration of stakeholders’ needs and their inclusion in the process of drawing up these documents are factors that significantly influence their implementation. In contrast, age, gender and other variables did not reveal any significant anomalies in our analyses. Consequently, future efforts to implement Pala’s planning documents must be based on community participation and awareness of the acceptance of these documents, which are necessary in a process of decentralization and urban planning.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

The sustainable development of Madeira Island necessitates the implementation of more precise and targeted planning strategies to address its regional challenges. Given the urgency of this issue within the context of sustainability, planning approaches must be grounded in and reinforced by a comprehensive array of thematic studies to fully grasp the complexities involved. This research leverages Geographic Information Systems (GIS) to analyze land use and occupancy patterns and their evolution within the municipality of Machico on Madeira Island. The study provides a nuanced perspective on the urban structure’s stagnation in the region, while concurrently highlighting the dynamic shifts in agricultural practices. Furthermore, it elucidates the transformation of predominant native vegetation within the municipality from 1990 to 2018. Notably, the research underscores the alarming decline in native vegetation due to anthropogenic activities, emphasizing the need for more rigorous monitoring by regional authorities to safeguard and preserve these valuable landscapes, habitats, and ecosystems.

The worldwide COVID-19 pandemic has prompted significant transformations in several facets of human existence as it has disseminated over the globe, hence instigating extensive investigations into urban environments and public health. Recent research has investigated the correlation between cities, urban planning, and COVID-19. This signifies a shift in the urban planning paradigm. Resume focusing on and giving priority to health, particularly in relation to infectious diseases. This article seeks to elucidate the paradigm shift in cities and health as a result of due to the COVID-19 pandemic by employing a Systematic Literature Review. The research findings demonstrate a significant change in how health and cities are perceived due to the COVID-19 pandemic. This research also contributes novel insights into the significance of urban design that prioritises public health, particularly in relation to infectious diseases.

The territorial planning approach to allocating productive forces is based on the fact that territories have competitive advantages in producing specific products. However, in agriculture, the advantages principle cannot be used to shape the allocation patterns, due to a variety of intervening factors, such as the climatic and environmental conditions for agricultural production and the quality of land and availability of water. In the case of Russia, one of the most diverse countries in terms of the territorial disparities in agricultural production, this study examines the location and development patterns of the agricultural sector. The study identifies the competitive advantages of territories by comparing localization of agricultural production, production costs, performance, and profitability of agricultural producers, as well as prices of agricultural products in 78 different administrative regions in Russia. The study reveals which regions have more advantageous conditions for over-concentrating energy capacities, labor resources, fixed capital, and investments. However, at a certain point, over-concentrated production forces can lead to a deterioration in the performance of farmers due to an increase in capital intensity. Therefore, countries with significant regional differences in agricultural production should adjust their spatial development patterns according to the parameters of territories’ comparative advantages.

This article explores the possibilities of developing Oman’s tourism sector under China’s Belt and Road Initiative (BRI). Tourism is a cornerstone of Oman’s economy, with the government prioritizing substantial efforts toward its development to foster economic diversification. This paper examines the broader efforts of Oman to strengthen its relations with China, which will indirectly benefit the tourism industry. This article presents a comprehensive analysis of the historical exchanges and future cooperation between China and Oman under BRI, specifically focusing on developing infrastructure and technology in Oman to support the tourism sector. It has been argued that BRI has the potential to significantly contribute to the growth and development of Oman’s tourism sector through increased investment and cooperation with Chinese counterparts.