This study aims to develop a framework that helps organizations to fulfill their environmental and social responsibility amid constraints in selecting which stakeholders’ interest comes first and the essential to have an evolved strategic planning that can accommodate broader systemic planning and practice that will yield authenticity in business sustainability with components of environmental worldview of its leaders and organizational learning in the framework. This research uses the method of literature review with the data from interviews and content analysis of the report from one organization that has successfully implemented social and environmentally friendly practices. Based on an in-depth review of literatures on worldview, organizational learning, and strategic planning, and with empirical study from one organization, a conceptual framework by combination of the existing concepts is produced to enable an integration of theories in a range of possible actions for organizations to achieve sustainable development. The result from this research’s framework will allow further study to be carried out in the future to verify associations between existing concepts or variables within the framework, and to produce next empirical results in supporting those theories being reviewed in this paper.
Today urban development lacks ecological foundations in many cities of Turkey. The purpose of this study is to reveal the relationship between urban green spaces and ecological zones in the sample of Aksaray/Turkey. In this study, a study design has been created to improve the urban ecological infrastructure and to associate the green space network with the ecological zones. This design is divided into four parts as data processing, landscape pattern of urban green spaces, analysis of the spatial boundaries of urban natural ecological zones, and determination of the importance of spatial regions by overlaying two different stratified analyses. This study proposes a methodological framework that can be integrated into efforts to identify ecological zones to increase the sustainability of urban ecology and green space quality. One potential limitation of the proposed methodology can be the lack of consensus and enthusiasm among the administrative actors regarding the issue. Therefore, it is recommended that the administrative bodies should be correctly informed by the relevant scholars and practitioners who are working on the subject.
Fire hazard is often mapped as a static conditional probability of fire characteristics’ occurrence. We developed a dynamic product for operational risk management to forecast the probability of occurrence of fire radiative power in the locally possible near-maximum fire intensity range. We applied standard machine learning techniques to remotely sensed data. We used a block maxima approach to sample the most extreme fire radiative power (FRP) MODIS retrievals in free-burning fuels for each fire season between 2001 and 2020 and associated weather, fuel, and topography features in northwestern south America. We used the random forest algorithm for both classification and regression, implementing the backward stepwise repression procedure. We solved the classification problem predicting the probability of occurrence of near-maximum wildfire intensity with 75% recall out-of-sample in ten annual test sets running time series cross validation, and 77% recall and 85% ROC-AUC out-of-sample in a twenty-fold cross-validation to gauge a realistic expectation of model performance in production. We solved the regression problem predicting FRP with 86% r2 in-sample, but out-of-sample performance was unsatisfactory. Our model predicts well fatal and near-fatal incidents reported in Peru and Colombia out-of-sample in mountainous areas and unimodal fire regimes, the signal decays in bimodal fire regimes.
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.
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