Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

This paper addresses the main logistics challenges in used car maritime traffic from Europe to West Africa. Thus, the methodology (quantitative and qualitative) analyses data from the International Organization of Motor Vehicle Manufacturers (OICA), from 2015 to 2023 of government and port authorities to show the importance of used car market for mobility and socioeconomic activities. This is supplemented by surveys based on direct observation in the field, questionnaires and interviews involving in Europe 55 stakeholders and 127 in Africa. The results demonstrate that cars used and their parts, but not wrecks, are essential for motorization in West Africa. A pre-export process needs to be set up to ensure that exported vehicles are parked in better condition to meet the required common environmental standards for sustainable mobility.

The purpose of this study is to examine the impact of tourist spending and the growth of Oman’s tourism industry on the country’s GDP from 1996 to 2018. The study uses the error correction model and other tests for assessing the link among variables, such as the cointegration test and the Granger causality test, to accomplish its aims. Findings from the error correlation model and cointegration test show that there is a link between the variables in Oman over the long and short term. There is a positive and statistically significant relationship between tourist expenditures and economic growth, as well as a negative and statistically significant relationship between tourism expansion and economic growth. We now use ARDL regression estimators to assess the robustness of the empirical results. There is no evidence of a direct relationship between increased tourism and GDP growth, according to the study’s results. According to the research, sustainable tourism development is an achievable economic growth driver, and Oman should prioritize economic policies that support this trend.

In developing countries, urban mobility is a significant challenge due to convergence of population growth and the economic attraction of urban centers. This convergence of factors has resulted in an increase in the demand for transport services, affecting existing infrastructure and requiring the development of sustainable mobility solutions. In order to tackle this challenge, it is necessary to create optimal services that promote sustainable urban mobility. The main objective of this research is to develop and validate a comprehensive methodology framework for assessing and selecting the most sustainable and environmentally responsible urban mobility services for decision makers in developing countries. By integrating fuzzy multi-criteria decision-making techniques, the study aims to address the inherent complexity and uncertainty of urban mobility planning and provide a robust tool for optimizing transportation solutions for rapid urbanization. The proposed methodology combines three-dimensional fuzzy methods of type-1, including AHP, TOPSIS and PROMETHEE, using the Borda method to adapt subjectivity, uncertainty, and incomplete judgments. The results show the advantages of using integrated methods in the sustainable selection of urban mobility systems. A sensitivity analysis is also performed to validate the robustness of the model and to provide insights into the reliability and stability of the evaluation model. This study contributes to inform decision-making, improves policies and urban mobility infrastructure, promotes sustainable decisions, and meets the specific needs of developing countries.

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.

Background: Despite China’s 1.4 billion population and massive investment in improving medical education, there is no transformational national or international course focused on emergency trauma care. In order to overcome recognized deficiencies, we developed an affordable knowledge and skills workshop called Essential Trauma Critical Care China (ETCCC). Methods: Pre-course and post-course MCQs were used to test knowledge and simulation scenarios quantified clinical competence. Structured feedback was obtained. To evaluate the effect of ETCCC on staff performance, we analyzed the clinical records and questioned resuscitation team peers for trauma patients requiring resuscitation room intervention in the 10 consecutive patients before and after the workshops. Results: During 2022–2023, five workshops were delivered to participants from six hospitals in two Chinese provinces. Cost per participant did not exceed US$125. Fifty-eight doctors and 37 nurses participated. For all delegates pre-course knowledge scores increased from mean 35% to 70% post-course. 99% (n = 82/83) participants reached the required standard in the post-course written test. Post-course skills tests scores were mean 67% for doctors and 84% for nurses. Nurses demonstrated significant improvements in the rate and quality of trauma history acquisition as well as triage skills after the course (all p < 0.01). Doctors scored significant improvement in the areas of leadership and teamwork, care of cervical spine, circulation assessment and fluid resuscitation (all p < 0.02). Conclusion: Essential Trauma Critical Care China (ETCCC) is the first economically developed medical educational tool shown to improve performance of emergency room staff. Its success may have relevance for trauma-care education in similar medium-resource environments.