Fire is one of the most serious hazards, which causes many economic, social, ecological, and human damages every year in the world. Fire in forests and natural ecosystems destroys wood, regeneration, forest vegetation, as well as soil erosion and forest regeneration problems (due to the dryness of the weather and the weakness of the soil). Awareness of the extent of the zones that have been fired is important for forest management. On the other hand, the difficulty of fieldwork due to the high cost and inaccessible roads, etc. reveals the need for using remote sensing science to solve this problem. In this research, MODIS satellite images were used to detect and determine the fire extent of Golestan province forests in northern Iran. MID13q1 and MOD13q1 images were used to detect the normal conditions of the environment. The 15-year time series data were provided for the NDVI and NDMI indicators in 2000-2015. Then, the behavior of indicators in the fire zone was studied on the day after the fire. The burned zones by the fire were specified by determining the appropriate threshold and then, they were compared to long-term normals. In the NDMI and NDVI indicators, the mean of the numeric value threshold limit for determining the burnt pixels was respectively 1.865 and 0.743 of the reduction in their normal long-term period, which are selected as fire pixels. The results showed that the NDMI index could determine the extent of the burned zone with the accuracy of 95.15%.
The objective of this research is to examine the effects of income inequality, governance quality, and their interaction on environmental quality in Asian countries. Time series data are obtained from 45 Asian countries for the period 1996–2020 for this empirical analysis. The research has performed various econometric tests to ensure the robustness and reliability of the results. We have addressed different econometric issues, such as autocorrelation, heteroskedasticity, and cross-sectional dependence, using the Driscoll-Kraay (DK) standard error estimation and endogeneity issues by the system generalized method of moments (S-GMM). The results of the study revealed that income inequality and governance quality have a positive impact on environmental degradation, while the interaction of governance quality with income inequality has a negative effect on it. In addition, economic growth, population growth, urbanization, and natural resource dependency are found to deteriorate the quality of the environment. The findings of the study offer insightful policies to reduce environmental degradation in Asian countries.
This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.
The banking sector is a pillar of the world’s economic fabric and is today facing a major revolution due to the demands of sustainable development objectives and the evolution of sustainable finance tools. This article analyses the impact of green credit on commercial banks’ performance based on data from 10 commercial banks in China between 2012 and 2022. The study found that in the short term, the implementation of green credit has a positive effect on the income level of commercial banks’ intermediate activities and a moderating effect on their return on total assets and non-performing loan ratio.
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