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.

Soil erosion is characterized by the wearing away or loss of the uppermost layer of soil, driven by water, wind, and human activities. This process constitutes a significant environmental issue, with adverse effects on water quality, soil health, and the overall stability of ecosystems across the globe. This study focuses on the Anuppur district of Madhya Pradesh, India, employing the Revised Universal Soil Loss Equation (RUSLE) integrated with Geographic Information System (GIS) tools to estimate and spatially analyze soil erosion and fertility risk. The various factors of the model, like rainfall erosivity (R), soil erodibility (K), slope length and steepness (LS), conservation practices (P), and cover management factor (C), have been computed to measure annual soil loss in the district. Each factor was derived using geospatial datasets, including rainfall records, soil characteristics, a Digital Elevation Model (DEM), land use/land cover (LULC) data, and information on conservation practices. GIS methods are used to map the geographical variation of soil erosion, providing important information on the area's most susceptible to erosion. The outcome of the study reveals that 3371.23 km2, which constitutes 91% of the district's total area, is identified as having mild soil erosion; in contrast, 154 km2, or 4%, is classified as moderate soil erosion, while 92 km2, representing 2.5%, falls under the high soil erosion category. Additionally, 50 km2, or 1.35%, is categorized as very high soil erosion and around 30 km2 of the study area is classified as experiencing severe soil erosion. The analysis further discovers that the annual soil loss in the district varies between 0 and 151 tons per hectare per year. This study indicates that most of the district is classified under low soil erosion; only a tiny fraction of the area is categorized as experiencing high and very high soil erosion. The study provides significant insights into soil erosion for policymakers and human society to bring their attention to the need for sustainable soil conservation practices in the undulating terrain/topography and agriculturally dominated district of Anuppur.

Liquid Metal Battery (LMB) technology is a new research area born from a different economic and political climate that has the ability to address the deficiencies of a society where electrical energy storage alternatives are lacking. The United States government has begun to fund scholarly research work at its top industrial and national laboratories. This was to develop Liquid Metal Battery cells for energy storage solutions. This research was encouraged during the Cold War battle for scientific superiority. Intensive research then drifted towards high-energy rechargeable batteries, which work better for automobiles and other applications. Intensive research has been carried out on the development of electrochemical rechargeable all-liquid energy storage batteries. The recent request for green energy transfer and storage for various applications, ranging from small-scale to large-scale power storage, has increased energy storage advancements and explorations. The criteria of high energy density, low cost, and extensive energy storage provision have been met through lithium-ion batteries, sodium-ion batteries, and Liquid Metal Battery development. The objective of this research is to establish that Liquid Metal Battery technology could provide research concepts that give projections of the probable electrode metals that could be harnessed for LMB development. Thus, at the end of this research, it was discovered that the parameter estimation of the Li//Cd-Sb combination is most viable for LMB production when compared with Li//Cd-Bi, Li-Bi, and Li-Cd constituents. This unique constituent of the LMB parameter estimation would yield a better outcome for LMB development.

The use of geotechnologies combined with remote sensing has become increasingly essential and important for efficiently and economically understanding land use and land cover in specific regions. The objective of this study was to observe changes in agricultural activities, particularly agriculture/livestock farming, in the North Forest Zone of Pernambuco (Mata Norte), a political-administrative region where sugarcane cultivation has historically been the backbone of the local economy. The region's sugarcane biomass also contributes to land use and land cover observations through remote sensing techniques applied to digital satellite images, such as those from Landsat-8, which was used in this study. This study was conducted through digital image processing, allowing the calculation of the Normalized Difference Vegetation Index (NDVI), the Soil-Adjusted Vegetation Index (SAVI), and the Leaf Area Index (LAI) to assess vegetation cover dynamics. The results revealed that sugarcane cultivation is the predominant agricultural and vegetation activity in Mata Norte. Livestock farming areas experienced a significant reduction over the observed decade, which, in turn, led to an increase in agricultural and forested areas. The most dynamic spatiotemporal behavior was observed in the expansion and reduction of livestock areas, a more significant change compared to sugarcane areas. Therefore, land use and land cover in this region are more closely tied to sugarcane cultivation than any other agricultural activity.

The exploitation of timber has had a profound impact on tropical forest areas and their structures. This study assessed the effect of selective logging on natural regeneration and soil characteristics in post-loading bay sites at the Pra-Anum forest reserve in Ghana, West Africa. The results showed no difference in the number of species enumerated in the loading bays and the undisturbed area. More trees were observed in the RAT and RNT plots than in the undisturbed area. Relative to the RAT plot, species on the RNT and the undisturbed area were less diverse and less evenly distributed. Mean tree height, diameter, and basal area were higher in the RAT and RNT plots than in the undisturbed plots. Soil bulk density was lower in the RAT and undisturbed plot than in the RAT plot and increased with increased depth. Soil organic matter was 44% and 27% more in the undisturbed and RAT plots, respectively, than in the RNT plot and accounted for 84.75%, 83.97% and 45.33% of variations in soil bulk density, pH, and CEC. The study provides insight into the need to rehabilitate highly disturbed areas in forests, particularly the addition of topsoil on loading bays, skid trails, roads, and gaps after logging to improve the productivity of the forest soils.

Purpose: This research aims to investigate the impact of technological challenges, including techno-overload, techno-complexity, and techno-insecurity, on employee job satisfaction within the banking sector of Saudi Arabia. Additionally, the study examines the mediating roles of supervisor support and job clarity in buffering the effects of technological challenges on job satisfaction. Method: The study employs a quantitative research design, utilizing an online questionnaire to collect data from banking employees in Saudi Arabia. The sample size of 135 participants was determined using the rule of thumb technique. Random sampling was utilized to ensure representativeness. Data analysis was conducted using Statistical Package for Social Sciences (SPSS) to explore the relationships between technological challenges, supervisor support, job clarity, and employee job satisfaction. Findings: The findings of the study reveal a significant negative impact of techno-overload, techno-complexity, and techno-insecurity on employee job satisfaction within the banking sector of Saudi Arabia. Moreover, supervisor support and job clarity were found to mediate these relationships, highlighting their importance in mitigating the adverse effects of technological challenges on job satisfaction. Originality/Significance: This research contributes to the existing body of knowledge by providing empirical evidence on the relationships between technological challenges, supervisor support, job clarity, and employee job satisfaction within the specific context of Saudi Arabian banks. The findings have significant implications for organizational leaders and managers in developing evidence-based strategies to manage technological challenges and promote employee well-being in the banking sector of Saudi Arabia.