Recently, Agile project management has received significant academic and industry attention from due to its advantages, such as decreased costs and time, increased effectiveness, and adaptiveness towards challenging business environments. This study primarily aims to investigate the relationship between the success factors and Agile project management methodology adoption and examine the moderating effect of perceived compatibility. The technology-organization-environment (TOE) framework and technology acceptance theories (UTAUT, IDT, and TAM) were applied as the theoretical foundation of the current study. A survey questionnaire method was employed to achieve the study objectives, while quantitative primary data were gathered using a carefully designed methodological approach focusing on Omani oil and gas industry. The PLS-SEM technique and SmartPLS software were used for hypotheses testing and data analysis. Resultantly, readiness, technology utilization, organizational factors, and perceived compatibility were the significant factors that promoted Agile methodology adoption in the oil and gas industry. Perceived compatibility moderated the relationship between success factors and Agile methodology. The findings suggested that people, technology, and organizational factors facilitate the Agile methodology under the technology acceptance theories and frameworks. Relevant stakeholders should adopt the study outcomes to improve Agile methodology adoption.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The danger of riverbed processes is considered. Their speed varies from the first few months of the flood to the most dynamic process in nature. It happened in front of people. This may make life on the river bank and the utilization of river resources more difficult. This paper introduces the causes and consequences of the danger performance of riverbed processes, and focuses on the mapping methods of the danger assessment of riverbed processes: determining the danger degree of riverbed processes and different methods of displaying it on the map. An example of displaying danger on the previously drawn map is given, and the distribution of different types and expression degrees of dangerous riverbed processes under various natural conditions in Russia is briefly analyzed.

Based on Landsat–7ETM + images of 2007 and 2012 and Landsat–8 images of 2018, this study took Fuyang City, Anhui Province (Yingzhou District, Yingdong District, Yingquan District) as the research object, and made a quantitative analysis of land use/cover change in Fuyang City from 2007 to 2018 with the Environment for Visualizing Images (ENVI) software. According to the data of land use types in three phases, the article analyzes the development trend of various land use types and the main reasons for the changes of land use, which provides a certain basis for the urban planning and environmental construction of Fuyang City. The results show that with the rapid economic development and continuous improvement of the urbanization level in Fuyang City during 11 years, the area of various land types in the study area has changed greatly. The area of construction land area changed by 448.27 km², with an increase of 543.57%; the area of arable land changed by 597.52 km², with a decrease of 34.74%; the area of bare land changed by 26.00 km², with a decrease of 80.68%. The changes were closely related to the rapid economic and social development in the study area. Under the influence of environmental protection policies and environmental awareness, the area of forest land changed by 85.00 km², with an increase of 97.58%; the water area changed by 84.35 km², with an increase of 201.39%.

We have studied the effect of the series resistance on the heating of the cathode, which is based on carbon nanotubes and serves to realize the field emission of electrons into the vacuum. The experiment was performed with the single multi-walled carbon nanotube (MCNT) that was separated from the array grown by CVD method with thin-film Ni-Ti catalyst (nickel 4 nm/Ti 10 nm). The heating of the cathode leads to the appearance of a current of the thermionic emission. The experimental voltage current characteristic exhibited the negative resistance region caused by thermal field emission. This current increases strongly with increasing voltage and contributes to the degradation of the cold emitter. The calculation of the temperature of the end of the cathode is made taking into account the effect of the phenomenon that warms up and cools the cathode. We have developed a method for processing of the emission volt-ampere characteristics of a cathode, which relies on a numerical calculation of the field emission current and the comparison of these calculations with experiments. The model of the volt-ampere characteristic takes into account the CNT’s geometry, properties, its contact with the catalyst, heating and simultaneous implementation of the thermionic and field emission. The calculation made it possible to determine a number of important parameters, including the voltage and current of the beginning of thermionic emission, the temperature distribution along the cathode and the resistance of the nanotube. The phenomenon of thermionic emission from CNTs was investigated experimentally and theoretically. The conditions of this type emission occurrence were defined. The results of the study could form the basis of theory of CNT emitter’s degradation.