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.

The goal of this work was to create and assess machine-learning models for estimating the risk of budget overruns in developed projects. Finding the best model for risk forecasting required evaluating the performance of several models. Using a dataset of 177 projects took into account variables like environmental risks employee skill level safety incidents and project complexity. In our experiments, we analyzed the application of different machine learning models to analyze the risk for the management decision policies of developed organizations. The performance of the chosen model Neural Network (MLP) was improved after applying the tuning process which increased the Test R² from −0.37686 before tuning to 0.195637 after tuning. The Support Vector Machine (SVM), Ridge Regression, Lasso Regression, and Random Forest (Tuned) models did not improve, as seen when Test R² is compared to the experiments. No changes in Test R²’s were observed on GBM and XGBoost, which retained same Test R² across different tuning attempts. Stacking Regressor was used only during the hyperparameter tuning phase and brought a Test R² of 0. 022219.Decision Tree was again the worst model among all throughout the experiments, with no signs of improvement in its Test R²; it was −1.4669 for Decision Tree in all experiments arranged on the basis of Gender. These results indicate that although, models such as the Neural Network (MLP) sees improvements due to hyperparameter tuning, there are minimal improvements for most models. This works does highlight some of the weaknesses in specific types of models, as well as identifies areas where additional work can be expected to deliver incremental benefits to the structured applied process of risk assessment in organizational policies.

Bamboo is one of the noble plant species in Ethiopia. Household (HH) income and construction role of highland bamboo (Oldeania alpina (K. Schum.) Stapleto) stands were assessed at Masha district, Southern Ethiopia. Three peasant associations (PAs), Yepo, Yina and Gada, 7–15 key informants and 68, 46, 31 households, respectively were interviewed about the cost and income of bamboo to compare with woody climbers, honey, and mushroom in 2021. Bamboo was one of the main sources of income in all PAs, at least for fencing or house construction. In Yepo, Yina and Gada bamboo accounts 0.7%, 28.1%, 16.3% of the HH NTFP income, respectively. The local people responded that bamboo constructed houses and fences were durable for 15–30 and 2–10 years, respectively. In constructing a 2.44–4.27 m radius local house in Yepo, Yina and Gada 2.4–6 m³, 4.1–5.82 m³ and 3.1–4.3 m³ bamboo culms were harvested at 15, 20, and 30 years interval, respectively by each HH. Bamboo young shoots were also seasonally used for food. Although bamboo provides multiple uses, like substitute for wood and environmental services, it was facing different problems of deforestation. Therefore, policy attention is highly important for bamboo sustainable utilization.

The present study aims at exploring the extent to which the quality standards of educational activities in Arabic language syllabi is practiced. For this goal, the research adopted the descriptive approach. For the objective of the study, the researcher resorted to the mixed method; quantitative and qualitative data collection and analysis. The mixed data collection methods comprised list of quality standards for educational activities, observation card, and semi-structured interviews. The research sample included 28 Arabic language teachers in government schools for boys in Abha city and 4 language teacher supervisors and 4 School Accreditation Evaluation Specialist. The respondents of the sample were distributed as follows: 10 teachers from the upper grades of primary school, 10 Arabic language teachers from intermediate school and 8 teachers from secondary school. The study tools include a list of quality standards of educational activities and a classroom observation card. An observation card was designed to reveal the extent of practicing the quality standards of educational activities in Arabic language courses. Regarding the list of quality standards, the research identified 25 quality standards for educational activities in Arabic language syllabi. Ultimately, the study concluded that the degree of practicing the quality standards of educational activities ranged from 2.28 to 1.18, which means that the degree of practicing them is between average and low. Moreover, the extent of practicing the quality standards of educational activities in Arabic language syllabi as a whole was 1.59, which means that they are practiced at a weak level. Accordingly, the researcher suggested some recommendations and future studies.

The problem of stunting is not only related to children’s short height, but also has an impact on high morbidity rates, due to long-term nutritional deficiencies. which hinders motor and mental development in children. The objectives of this research are: 1) to understand household food security, 2) to understand the eating habits of pregnant women and toddlers regarding existing belief systems and traditions, and 3) to understand resilience mechanisms in overcoming food emergencies to prevent stunting. The data collection process uses a mixed methods approach by combining qualitative and quantitative research. The research results show that the determining factor for the incidence of stunting in coastal areas of Indonesia is the lack of household food availability due to subsistence economic life which then has an impact on eating behavior in the household, namely the lack of quality and quantity of the types of food consumed. daily. Apart from that, there is still a lack of understanding by pregnant women regarding the importance of providing complementary breast milk food to toddlers, low literacy of food diversity among toddlers, and low public trust in the importance of immunization. Furthermore, the high rate of early marriage in society and the limited awareness of using clean water is caused by a philosophy that still considers rivers as a source of life, so the water is used for consumption. Apart from that, socio-cultural mechanisms as a strategy to resolve the problem of food shortages have not yet been implemented.

Urban facilities and services are essential to human life. Access to them varies according to the geographical location of the population, whether urban, peri-urban or rural, and according to the modes of transport available. In view of the rapid development of peri-urban areas in developing countries, questions are being asked about the ability of the inhabitants of these areas to access these facilities and services. This study examines the ability of the inhabitants of Hêvié, Ouèdo and Togba, three peri-urban districts of Abomey-Calavi in the Republic of Benin, to access commercial, educational, school and health facilities. To this end, we have adopted a GIS-based methodology. It is a combination of isochronal method and accessibility utility measurement. The isochrones were produced according to the main modes of travel recorded on the study area and over a time t ≤ 20 min divided into intervals of 05 min. Analysis of the data enabled us to understand that the main modes of travel adopted by residents are walking, motorcycle and car. Access to educational and health facilities is conditioned by the mode of travel used. Access to commercial and entertainment facilities in t ≤ 20 min is not correlated with the modes of transport used.