This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

This paper aims to understand the local authorities’ reaction to green environment activities towards clean cities in Malaysia and how they respond to cleanliness awareness among the community. Four (4) cities, such as Melaka, Ipoh, and Muar dan Kuala Terengganu, were selected, and this study embarks on a qualitative research approach involving a semi-structured interview with top personnel from four local authorities. From the reaction point of view, some local authorities reacted positively towards the green environment and cleanliness of the city. Four (4) themes have been produced, such as awareness, which focuses on the daily routine of local authorities. Secondly, enforcement from the local government, with some warning and advice, really contributes to the changes in society’s attitude. Thirdly, support by local authority efforts, including awareness campaigns from electronic and printed media, does have a good impact. Lastly, active involvement from the local authorities regulated many communities in residential areas and had direct links with local communities and NGOs that annually organized green program activities. This study urged the Local Government Act 1976, which the local authorities are responsible for the enforcement activities such as the 3Rs (Reduce, Reuse, Recycle) activities and so on. Local authorities, state governments, and local communities should also help monitor and maintain environmental issues towards a clean city in Malaysia.

service-learning activities are effective in higher education programmes. During the COVID-19 period, universities have implemented this methodology and students have improved their social and practical skills. The purpose of this article is to analyse the role of higher education in the process of adapting teaching based on experiences designed for students to serve the community. This research presents the results of a specific service-learning experience of 35 students from the Teamworking programme during the academic years 2020–21 (online) and 2021–22 (face-to-face), in collaboration with the San Juan de Dios Foundation in Madrid, which provides care for people with disabilities. Students evaluated the experience through a quantitative study based on a questionnaire previously developed by Folgueiras (2013), divided into four dimensions. Students also provided some feedback, explaining that this experience changed their perception of people with disabilities, considering the personal value of contributing to social inclusion through service learning. The results show that through the Folgueiras model, students have strengthened their social skills and competences, and through an applied training project that offers the opportunity to build a real relationship through different activities, where learning was at the centre of the interaction between students and young people with disabilities. In conclusion, although the evaluation was positive in terms of the students’ professional and human development, this project requires continuous improvement in the long term, since the subjectivity of human relationships follows a dynamic course with variables that are sensitive to time and individual experience.

This article examines the history of Russian colonization in Kazakhstan, focusing on identity, resistance, and independence within Russia’s neo-imperial ambitions. It addresses the socio-political barriers in postcolonial Kazakhstan due to ties with Russia and explores how the Soviet migration policies shaped Kazakhstan’s demographic and political landscape. The study outlines the phases of Russian colonization, contrasting Russian narratives of a civilizing mission with Kazakh perspectives on exploitation and cultural erasure. Using postcolonial theory, it deconstructs these narratives and reveals power dynamics. Kazakh literature and poetry are analyzed as mediums of resistance, emphasizing the horse as a symbol of cultural identity. The article concludes by discussing the post-Soviet cultural transformations and the role of literature in nation-building, highlighting the importance of reclaiming cultural symbols and myths for understanding Kazakhstan’s colonial history and postcolonial transformation.

Hazards are the primary cause of occupational accidents, as well as occupational safety and health issues. Therefore, identifying potential hazards is critical to reducing the consequences of accidents. Risk assessment is a widely employed hazard analysis method that mitigates and monitors potential hazards in our everyday lives and occupational environments. Risk assessment and hazard analysis are observing, collecting data, and generating a written report. During this process, safety engineers manually and periodically control, identify, and assess potential hazards and risks. Utilizing a mobile application as a tool might significantly decrease the time and paperwork involved in this process. This paper explains the sequential processes involved in developing a mobile application designed for hazard analysis for safety engineers. This study comprehensively discusses creating and integrating mobile application features for hazard analysis, adhering to the Unified Modeling Language (UML) approach. The mobile application was developed by implementing a 10-step approach. Safety engineers from the region were interviewed to extract the knowledge and opinions of experts regarding the application’s effectiveness, requirements, and features. These interview results are used during the requirement gathering phase of the mobile application design and development. Data collection was facilitated by utilizing voice notes, photos, and videos, enabling users to engage in a more convenient alternative to manual note-taking with this mobile application. The mobile application will automatically generate a report once the safety engineer completes the risk assessment.

In response to the rapid and dynamic changes in the economic environment, companies must improve their processes to maintain competitiveness. This includes enhancing their intellectual capital, with particular emphasis on effective onboarding processes, which play a crucial role in integrating new employees and retaining talent. This enhances the value of the organization’s intellectual capital and emphasizes onboarding—the training and integration of new employees—whose proper functioning impacts staff retention. Drawing on both Hungarian and predominantly foreign literature, we highlight onboarding processes and examine their implementation in Hungarian companies of various sizes. The research employed a mixed-method approach, combining semi-structured interviews and questionnaires. In-depth interviews were conducted with HR leaders from 13 Hungarian organizations to explore the existence of mentoring programs. Additionally, 161 employees across Hungary completed questionnaires, which examined their perspectives on onboarding processes and the relationship between mentoring programs and company size. We analyzed the data using chi-square tests to assess the strength of these relationships. While all large companies in our sample had formal mentoring programs, smaller companies displayed more variability, with some relying on informal or ad-hoc onboarding processes. Based on these results, we identified several key areas for improvement in onboarding processes. These include enhancing the structure of feedback interviews, ensuring more comprehensive communication channels, and strengthening mentoring programs across companies of all sizes. By addressing these gaps, companies can improve employee retention, engagement, and overall integration during the onboarding process, contributing to a more stable and motivated workforce.

The safeguarding of agricultural land is rooted in national land surveys and remote sensing data, which are enhanced by contemporary information technology. This framework facilitates the monitoring and regulation of unauthorized alterations in cultivated land usage. This paper aims to analyze land policies at the national, provincial, and local levels, investigate the cultivated land protection strategies implemented within the research region, where the policies have gained societal acceptance, and propose recommendations and countermeasures to enhance the development and utilization of land resources. The central issue of this study is to identify the challenges in achieving a balance between human activities and natural ecosystems. To address this issue, the research employs a combination of literature review, semi-structured interviews, text analysis, and content analysis, emphasizing the integration of empirical fieldwork and theoretical frameworks. Key areas of focus include: (a) the current state of the farmland protection system, (b) the legal foundations for local enforcement, (c) the systematic mechanisms for implementing arable land protection, and (d) the coordinated oversight system involving both the Party and government. Notably, the practice of cultivated land protection faces several challenges, primarily stemming from two factors. Firstly, there exists a disconnect between the economic interests of certain illegal land users and the objectives of land management, which hinders effective enforcement. Secondly, environmental repercussions arise from misinterpretations of land policy or non-compliant land development practices aimed at profit, which contradict the goals of ecological sustainability. The study examines two approaches to address the issue: the distribution and effective use of land resources, and the capacity for monitoring and early warning systems. Findings indicate that Dongtai City in Jiangsu Province has rigorously implemented all national land management policies, while also preserving the adaptability of local townships in practical applications, thereby ensuring the consistency of both the quality and quantity of arable land.

This study develops an optimisation model to facilitate inter-facility medicine sharing in response to anticipated medicine shortages. These facilities include hospitals and medical representatives. We adopt the concept of collective response proposed in our study literature. The optimisation model is developed according to the real-world practices of inter-facility medicine sharing. We utilise case studies of particular healthcare networks to demonstrate the efficacy of the developed model. The efficacy encompasses the model’s application to real-world case studies, as well as its validity and reliability within a specific system. The results show that the developed model is able to determine which facilities should share the requested amount of medicines; and to reduce total lead times by at least one day compared to the ones obtained in the current practice. The model can be used as a decision-support tool for healthcare practitioners when responding to shortages. The study presents the managerial implications of medicine sharing at the network level and supports the development of collaboration amongst facilities in response to medicine shortages.