This article aims to elucidate governance primarily from the perspective of collaboration and leadership in managing disasters. This article studies the case of Indonesia, a country with frequent and complex nature of disasters, located on the Pacific Ring of Fire to analyze its disaster management system and draw out implications from its experience. The method used is a qualitative comprehensive and systematic review from national and international earthquake occurrences. The finding is that Indonesia is simultaneously carrying out disaster management which is not contradictory but complementary. The importance of collaboration is imposed and recommendations are offered on rectifying collaborative activities’ value. Modern leadership strategies suggest that acquire their power from effective strategies and transformational power rather than standard operating procedures. This paper provides lessons on how to organize earthquake management through aspects of collaboration and leadership effectively. The author suggests optimizing the potential of the community by providing special assistance to increase disaster management efforts.

As an important type of knowledge, standards are key factors in economic development and technological innovation. To analyze the impact of participation in standards development on enterprise performance, this study takes China’s high-tech industry as an example. We use the operating data of listed enterprises in the industry in 2019 and conduct the propensity score matching method matching analysis on the entire sample and the classification. The conclusion shows: From an overall point of view, the participation of enterprises in the development of standards has a positive impact on the enterprise’s return on total assets. Specifically, participating in the development of over three standards can also improve the return on total assets. Large enterprises can increase the return on total assets of the enterprise and the return on invested capital. The state-owned enterprises have a positive effect on the return on total assets of the enterprise. Enterprises in the western, central, and eastern region enterprises can increase their net profit, enterprise value and net profit, return on total assets and enterprise value respectively. The enterprises in Beijing-Tianjin-Hebei region, Guangdong-Hong Kong-Macao Greater Bay Area can improve their return on invested capital and enterprise value, average rate of return respectively. The participation in the development of national standards, industry standards and local standards can help increase their return on total assets, the return on total assets and enterprise value, enterprise value respectively. Finally, we suggestions are put forward to enhance enterprises’ enthusiasm to take part in standards development.

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

This article reports the development of an index of culturality in Chile. Fifteen quantitative variables indicative of local cultural development are used to measure the access to cultural opportunities in each Chilean district. This approach was adopted from the theoretical framework of cultural materialism theorized by Marvin Harris in the seventies. Using this framework, a ranking is developed among 164 districts to determine the degree of cultural development exists in each and the variables that are the influential on the enhancement of this indicator. The results showed that the districts of Rancagua, Providencia, La Reina, El Bosque, and Valparaíso have better cultural opportunities based on their material forms, which are mainly driven by obtaining funds for cultural projects, workers’ salaries, civic activity, and public libraries. Based on the results of this ranking, a baseline is proposed to develop it using new data. In addition, recommendations are provided regarding public policies that have promoted cultural development in the communities with unsuccessful results. The article provides significant information for decision makers in Chile and a quantitative method for exploring cultural materialism in specific territories.

COVID-19 pandemic has caused many design bid build projects to suffer losses. Design bid build or DBB has the disadvantage of depth partnering. The research purpose is to reveal the depth of partnering of DBB, the characteristics of existing partnering in DBB through detection in each project life cycle in DBB, then efforts to increase DBB partnering to partnering in integrated project delivery (IPD). The methodology used is secondary data from three project DBB, then validation using focused group discussions (FGD) with expert judgment, then the Delphi method to analyse and propose recommendations. This project recommends that DBB project can improve the project performance so stakeholder can increase partnering toward integrated project delivery (IPD) partnering. This research can be used for increasing partnering in DBB projects towards partnering in IPD. This research will produce strategic recommendations that can be utilized by stakeholders (owner, contractor, designer) in improving project performance to generate great value for the project, will result in long-term project sustainability, improve relationships, and learn valuable lessons for future projects. DBB projects usually experience many problems due to the competitive nature of partnering for owners, contractors, and designers, so it is necessary to develop an overall strategy as an option to improve partnering in DBB project contracts. This research will help create a sustainable project by the owner, contractor, and designer.

The Circular Economy (CE) concept has been recognized as the core strategy that can support sustainable business through technological innovation that enables CE transition by focusing on resource savings. This case study conducts research on business strategy in achieving CE transition in an agroindustry company, by performing SWOT analysis to assess internal and external factors. The SWOT model provides valuable results that an effective strategy could maximize strengths and opportunities, minimize weaknesses and threats in business by boosting circularity on business-critical factors. The CE adoption by agroindustry company mostly focuses on efficient organic waste management, energy-efficient production, and production process. This study case reveals that while technology plays a significant role in advancing CE, there is still a significant need to pay attention to the social aspect in supporting the creation of worker-owned cooperatives by creating space for employee involvement in finding innovations and adopting technology in business transition into CE process. Social innovation through the involvement of employees by sharing CE vision, synergizing and optimizing internal potential, and building up the green innovation culture has created an internal conducive climate to put CE principle into practice. Further result shows that a labor-intensive company’s business strategy prioritizes employment and job security over maximizing profits, which directly leads to the economic welfare and social protection of the business operation that makes an inclusive business.

Crowd humanitarian fund, otherwise termed as mutual fund, has overwhelmingly been discussed by many scholars and researchers in western countries. There is obscurity in existing literature in Islamic countries with respect to the interconnectedness between various Islamic financial concepts within the Islamic legal framework and the conceptualization of crowd humanitarian funds. The primary objective of this paper is to address this obscurity by investigating the perspectives of middle- and high-skilled workers among members of the Organization of Islamic Cooperation (OIC) with respect to the crowd humanitarian fund. Hence, the central research question (CRQ) was formulated as follows: How do the middle and high-skilled workers perceive the generation of crowd-humanitarian funds for the purpose of helping the less privileged citizens in Organization of Islamic Cooperation (OIC) countries? The qualitative method was used as the methodology of the study. In order to collect data for the study, an open-ended interview was employed, and a total of 22 participants were interviewed. Three major themes were generated from the interview, namely: An overview of crowd humanitarian funds, categories of less privileged people in OIC countries, and the use of humanitarian funds for poverty reduction. The findings indicated that the traditional method of collecting funds from crowds is to assist with any humanitarian issue is still applicable in many Muslim countries. In addition, the unity in contributing to the humanitarian fund from the crowd, that is, common practice in Muslims’ culture is what Western society terms as crowdfunding. It is further revealed that there are different categories of people, such as the poor, the needy, and people with low incomes, who can benefit from crowdfunding, especially by using it for investment purposes. In addition, crowdfunding is considered an essential monetary relief to less fortunate individuals or communities in order to have a sustainable life. It can also be used for provision of social amenities such as food, shelters, clothes, hospitals, schools, and job opportunities.