The relationship between transport infrastructure and accessibility has long stood as a central research area in regional and transport economics. Often invoked by governments to justify large public spending on infrastructure, the study of this relationship has led to conflicting arguments on the role that transport plays in productivity. This paper expands the existing body of knowledge by adopting a spatial analysis (with spillover effects) that considers the physical effects of investment in terms of accessibility (using distinct metrics). The authors have used the Portuguese experience at regional level over the last 30 years as a case study. The main conclusions are as follows: i) the choice of transport variables matters when explaining productivity, and more complex accessibility indicators are more correlated with; ii) it is important to account for spill-over effects; and iii) the evidence of granger causality is not widespread but depends on the regions.

The crypto space offers numerous opportunities for users to grow their wealth through trading, lending, and borrowing activities. However, these opportunities come with inherent risks that need to be carefully managed to protect your assets and maximize returns. By understanding the risks associated with wallets and depository services, trading, lending, and borrowing, users can make informed decisions and enjoy the benefits of the rapidly evolving world of cryptocurrencies. This review paper analyses 43 papers for the period of 2019–2023 and proposes recommendations for policy makers. The results confirm that international regulators expect national authorities to implement a regulatory framework for digital assets comparable to those that already exist for traditional finance. For national authorities, this means having and using the powers, tools and resources to regulate and oversee a growing market. Authorities should cooperate and coordinate with each other, at the national and international levels, to encourage consistency and knowledge sharing. Market operators (exchanges), service providers, exchanges and wallets, create effective risk management structures, as well as reliable mechanisms for collecting, storing, protecting and reporting data.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

[Objective]In order to explore the sustainable food security level in the Yangtze River Economic Belt, ensure food security and sustainable development of agricultural modernization, it is necessary to establish a scientific food security evaluation system to safeguard local food security.[Methods]This paper takes the food system of the Yangtze River Economic Belt in China as the research object, based on the food security research results at home and abroad, based on sustainable development thinking, combined with a new perspective of dynamic equilibrium research: Beginning with food normalcy, a comprehensive analysis of food production, food economy, social development, ecological security, and technical support for sustainable development is presented using the entropy-weighted TOPSIS model to build a food security evaluation system for sustainable development. [Conclusion]After systematic analysis, it is concluded that (1) the average value of food security score of the Yangtze River Economic Belt from 2008 to 2021 is 0.429, and the overall food in the Yangtze River Economic Belt is in general security level (0.400 ≤ Q1 ≤ 0.600), and the overall situation of food security is not optimistic, (2) from the segmentation of the Yangtze River Economic Belt, the high and low level of food security are divided into sections: midstream > downstream > upstream, and each province and city is slowly rising to different degrees. In this way, we propose general countermeasures to ensure local food security from the perspective of sustainable development.