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Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.

This study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects of formal regulatory pressure and informal media pressure.

This study uses Chinese high polluting companies as the sample and uses regression analysis. Robustness checks, including instrumental variable regression, Heckman two-stage model and propensity score matching method, are performed to test the robustness of the results.

The findings suggest that BSD significantly improves CER performance. Both formal regulatory pressure and informal media pressure strengthen the positive impact of BSD on CER. Further channel analyses reveal that BSD improves CER performance by promoting corporate proenvironmental behaviors rather than by restricting environmental violations; skill diversity of executive directors has a more significant effect on CER than that of independent directors. Finally, the moderating effect of regulatory pressure is only significant after the implementation of the Environmental Protection Law, and the moderating effect of media pressure mainly concentrates on negative media coverage.

The involvement of directors with more diverse skills is essential to improve corporate proenvironmental behaviors. Companies should select qualified directors with different skills to further improve their performance on environmental protection and sustainable development.

Regulators and standard-setters should develop efficient guidelines on corporate board governance to enhance the positive role of companies in environmental and sustainable development.

This study broadens the research on the determinants of CER by examining the influence of BSD on CER and the moderating roles of various stakeholder pressures, thereby providing a deeper understanding of corporate environmental performance and sustainable development.

The purpose of this study is to use the corrected stress field theory to derive the shear capacity of geopolymer concrete beams (GPC) and consider the shear-span ratio as a major factor affecting the shear capacity. This research aims to provide guidance for studying the shear capacity of GPC and to observe how the failure modes of beams change with the variation of the shear-span ratio, thereby discovering underlying patterns.

Three test beams with shear span ratios of 1.5, 2.0 and 2.5 are investigated in this paper. For GPC beams with shear-span ratios of 1.5, 2.0 and 2.5, ultimate capacities are 337kN, 235kN and 195kN, respectively. Transitioning from 1.5 to 2.0 results in a 30% decrease in capacity, a reduction of 102kN. Moving from 2.0 to 2.5 sees a 17% decrease, with a loss of 40KN in capacity. A shear capacity formula, derived from modified compression field theory and considering concrete shear strength, stirrups and aggregate interlocking force, was validated through finite element modeling. Additionally, models with shear ratios of 1 and 3 were created to observe crack propagation patterns.

For GPC beams with shear-span ratios of 1.5, 2.0 and 2.5, ultimate capacities of 337KN, 235KN and 195KN are achieved, respectively. A reduction in capacity of 102KN occurs when transitioning from 1.5 to 2.0 and a decrease of 40KN is observed when moving from 2.0 to 2.5. The average test-to-theory ratio, at 1.015 with a variance of 0.001, demonstrates strong agreement. ABAQUS models beams with ratios ranging from 1.0 to 3.0, revealing crack trends indicative of reduced crack angles with higher ratios. The failure mode observed in the models aligns with experimental results.

This article provides a reference for the shear bearing capacity formula of geopolymer reinforced concrete (GRC) beams, addressing the limited research in this area. Additionally, an exponential model incorporating the shear-span ratio as a variable was employed to calculate the shear capacity, based on previous studies. Moreover, the analysis of shear capacity results integrated literature from prior research. By fitting previous experimental data to the proposed formula, the accuracy of this study's derived formula was further validated, with theoretical values aligning well with experimental results. Additionally, guidance is offered for utilizing ABAQUS in simulating the failure process of GRC beams.

This study aims to explore green practices within small and medium-sized enterprises (SMEs) and their implications for determining environmental performance. Targeting SMEs in Pakistan, the study examines the influence of green intellectual capital (GIC), innovation and creativity on environmental performance.

A comprehensive survey addressed top, middle, and lower-level managerial perspectives. A sample of 243 respondents was statistically selected, and the survey questionnaire was used to measure the key constructs of the study. Using a 5-point Likert scale, the study captured the respondents' insights regarding green practices. Data analysis was executed using SPSS for descriptive tests and Smart-PLS 4 for advanced structural equation modeling (SEM).

GIC significantly enhances green innovation within SMEs, leading to improved environmental performance. Green creativity is a crucial moderator, indicating that SMEs have higher creative approaches to counter environmental challenges. These findings accentuate the importance of fostering an environment that stimulates green creativity to uplift GIC in achieving environmental performance.

The study offers a profound understanding of how SMEs in Pakistan leverage GIC to elevate their environmental performance, thereby providing strategic insights for businesses aiming for sustainable growth.

This review paper seeks to enhance knowledge of how pre-loading affects reinforced concrete (RC) beams under fire. It investigates key factors like deflection and load capacity to understand pre-loading's role in replicating RC beams' actual responses to fire, aiming to improve fire testing protocols and structural fire engineering design.

This review systematically aggregates data from existing literature on the fire response of RC beams, comparing scenarios with (WP) and without pre-loading (WOP). Through statistical tools like the two-tailed t-test and Mann–Whitney U-test, it assesses deflection extremes. The study further examines structural responses, including flexural and shear behavior, ultimate load capacity, post-yield behavior, stiffness degradation and failure modes. The approach concludes with a statistical forecast of ideal pre-load levels to elevate experimental precision and enhance fire safety standards.

The review concludes that pre-loading profoundly affects the fire response of RC beams, suggesting a 35%–65% structural capacity range for realistic simulations. The review also recommended the initial crack load as an alternative metric for determining the pre-loading impact. Crucially, it highlights that pre-loading not only influences the fire response but also significantly alters the overall structural behavior of the RC beams.

The review advances structural fire engineering with an in-depth analysis of pre-loading's impact on RC beams during fire exposure, establishing a validated pre-load range through thorough statistical analysis and examination of previous research. It refines experimental methodologies and structural design accuracy, ultimately bolstering fire safety protocols.

This research was motivated by the recognition that the use of mobile-based agricultural extension services (AES) applications has become increasingly popular among the bottom of the pyramid segment in recent years. However, users’ adoption is determined not only by their perception of the technology but also by its perceived wealth. In other words, even though a technology may be perceived as advanced, if it does not fit users’ wealth perception benefits, they may not adopt it. Using an extended unified theory of acceptance and use of technology (UTAUT) perspective, this study aims to explore potential predictors of behavioral intention toward AES such as effort expectancy, performance expectancy, customer wealth (CW), social influence and perceived characteristics of innovation.

Potential causal connections between key UTAUT factors and users’ intentions to use the services are hypothesized. An integrated theoretical model was developed and tested against the empirical data collected from 336 AES users. A measurement model and structural equation model were tested using AMOS 22.0 and confirmed all 14 hypothesized relationships.

The results were consistent with the recent literature on mobile technology acceptance, confirming an unmoderated relationship between CW and the adoption of mobile-based AES. This research proposes a mobile AES user adoption model by integrating CW with the unified theory of acceptance and usage of technology (UTAUT).

This study establishes CW as an outcome of various relationships.

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.

This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.

Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.

Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.

Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.

The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.

The purpose of this study is to investigate environmental factors impacting Ajanta mural deterioration, assessing global tourism effects and visitor conduct on cave environment and murals. This study recognizes stakeholder roles in conservation, providing data-driven insights to guide institutions like the Archaeological Survey of India. The objective is sustainable tourism practices to balance public access with mural preservation for future generations.

Over 25 years, Ajanta Caves' visitors doubled, impacting microclimatic conditions for ancient murals. This study assesses visitor impact to establish a regime and determine carrying capacity, considering temperature, humidity and pollution. Challenges arise from quantifying capacity because of variables. This research informs global tourism and heritage conservation, offering methodologies applicable to cultural sites worldwide.

This study examines environmental impacts on mural preservation in Ajanta Caves, including humidity, microbial growth, sunlight exposure, air quality and tourist presence. Tourist influx escalates CO₂ levels, directly endangering murals. Concerns about particulate matter, especially during visits, emphasize the need for data-driven decision-making and modern technology use to protect Ajanta Caves' artwork, crucial because of its global significance and tourism-related vulnerabilities.

This study carries substantial social implications with a global resonance. The active engagement of the local community and tourism stakeholders in conserving and promoting the Ajanta Caves fosters empowerment, igniting a sense of pride, ownership and responsibility among residents and ensuring sustainable enjoyment of cultural heritage while safeguarding it for future generations. In addition, there will be socioeconomic benefits to local residents such as employment opportunities as tour operators, tour guides, hospitality staff, artisans and souvenir shopkeepers.

This study integrates art conservation, environmental science, cultural heritage preservation and social aspects to address global tourism challenges. Focusing on a site of worldwide significance, this study offers practical strategies for artwork preservation, tourism management and environmental concerns. These recommendations provide real-world solutions applicable to heritage sites globally, bridging scientific analysis with social and cultural insights.

本研究调查了影响阿詹塔壁画退化的环境因素, 评估了全球旅游业和游客行为对洞穴环境和壁画的影响。它承认利益相关者在保护中的作用, 为印度考古调查等机构提供数据支撑的见解。目的是实践可持续旅游, 平衡公众进入和供子孙后代使用的壁画保护。

25年来, 阿詹塔洞穴的游客增加了一倍, 影响了古壁画的小气候条件。该研究评估了游客的影响, 考虑温度、湿度和污染, 建立了一个制度并确定承载能力。量化承载能力的指标面临着挑战。这项研究为全球旅游业和遗产保护提供了信息, 提供了适用于世界各地文化遗址的方法。

这项研究考察了环境对阿詹塔洞穴壁画保护的影响, 包括湿度、微生物生长、阳光照射、空气质量和游客的存在。游客的涌入使二氧化碳含量上升, 直接危及壁画。对颗粒物的考虑, 尤其是在参观期间, 强调了数据驱动决策和现代技术应用对保护阿詹塔洞穴的艺术品的必要性。这一点至关重要, 因为它具有全球意义和旅游相关的脆弱性。

这项研究具有重大的社会影响并引起全球共鸣。当地社区和旅游利益相关者积极参与阿旃陀石窟的保护和推广, 可以增强居民的赋权, 激发居民的自豪感、主人翁意识和责任感, 确保可持续享受文化遗产, 同时为子孙后代保护文化遗产。此外, 还将为当地居民带来社会经济效益, 例如旅游经营者、导游、接待人员、工匠、纪念品店主等的就业机会。

这项研究综合了艺术保护、环境科学、文化遗产保护和社会方面以应对全球旅游业的挑战。它关注一个具有世界意义的遗址, 为艺术品保护、旅游管理和环境问题提供了实用的策略。这些建议提供了适用于全球遗产地的现实世界解决方案, 将科学分析与社会和文化见解联系起来。

El estudio investiga los factores medioambientales que influyen en el deterioro de los murales de Ajanta, evaluando los efectos globales del turismo y el comportamiento de los visitantes sobre el entorno de las cuevas y los murales. Se examina el papel que desempeñan las partes interesadas en la conservación y aporta datos para orientar a instituciones como la encuesta arqueológica de India. El objetivo son las prácticas turísticas sostenibles para equilibrar el acceso del público con la conservación de los murales para las generaciones futuras.

A lo largo de 25 años, los visitantes de las cuevas de Ajanta se han duplicado, con un impacto en las condiciones microclimáticas de los murales antiguos. El estudio evalúa el impacto de los visitantes para establecer una regulación y determinar la capacidad de carga, teniendo en cuenta la temperatura, la humedad y la contaminación. La cuantificación de la capacidad plantea problemas debido a las variables. La investigación aporta información al turismo mundial y a la conservación del patrimonio, ofreciendo metodologías aplicables a sitios culturales de todo el mundo.

Este estudio examina los impactos ambientales en la conservación de los murales de las cuevas de Ajanta, incluyendo la humedad, el crecimiento microbiano, la exposición a la luz solar, la calidad del aire y la presencia de turistas. La afluencia de turistas aumenta los niveles de CO2, poniendo directamente en peligro los murales. La preocupación por las partículas, especialmente durante las visitas, pone de relieve la necesidad de tomar decisiones basadas en datos y de utilizar tecnología actual para proteger las obras de arte de las cuevas de Ajanta, algo crucial debido a su importancia mundial y a las vulnerabilidades relacionadas con el turismo.

Este estudio conlleva importantes implicaciones sociales con una resonancia global. La participación activa de la comunidad local y las partes interesadas del turismo en la conservación y promoción de las Cuevas de Ajanta fomenta el empoderamiento, generando un sentido de orgullo, propiedad y responsabilidad entre los residentes y garantiza el disfrute sostenible del patrimonio cultural al mismo tiempo que lo salvaguarda para las generaciones futuras. Además, habrá beneficios socioeconómicos para los residentes locales, como oportunidades de empleo como operadores turísticos, guías turísticos, personal de hostelería, artesanos, comerciantes de souvenirs, etc.

Este estudio integra la conservación del arte, las ciencias medioambientales, la preservación del patrimonio cultural y los aspectos sociales para abordar los retos del turismo mundial. Centrándose en un sitio de importancia mundial, ofrece estrategias prácticas para la conservación de las obras de arte, la gestión del turismo y los problemas medioambientales. Estas recomendaciones aportan soluciones reales aplicables a lugares patrimoniales de todo el mundo, tendiendo puentes entre el análisis científico y las percepciones sociales y culturales.

The global construction industry has a history of poor project success, with evident and frequent overruns in cost and schedule. This industry is a highly interconnected and complex system in which the components, i.e. suppliers, contractors, end-users, and stakeholders, are delicately linked to each other, the community, and the environment. Therefore, defining and measuring project success can be challenging for sponsors, contractors, and the public. To address this issue, this study develops and analyzes a more comprehensive set of success criteria for medium and large construction projects.

After reviewing the existing literature, this study identified 19 success criteria for medium and large construction projects, which were categorized into five groups. The fuzzy decision-making trial and evaluation laboratory (fuzzy DEMATEL) method was used to gain further insight into the interrelationships between these categories and explain the cause-and-effect relationships among them. Next, this study applied the modified logarithmic least squares method to determine the importance weight of these criteria using the fuzzy analytic hierarchy process.

28 project managers working in the construction industries in Australia and New Zealand participated in this study. Results suggest that “project efficiency” and “impacts on the project team” are cause criteria that affect “business success,” “impacts on stakeholders,” and “impacts on end-users.” Effective risk management emerged as the most crucial criterion in project efficiency, while customer satisfaction and return on investment are top criteria in “impacts on end-users” and “business success.”

Although numerous studies have been conducted on project success criteria, multicriteria analyses of success criteria are rare. This paper presents a comprehensive set of success criteria tailored to medium and large construction projects. The aim is to analyze their interrelationships and prioritize them thoroughly, which will aid practitioners in focusing on the most important criteria for achieving higher success rates.

This paper aims to find the best method to predict the friction coefficient of textured 45# steel by comparing different machine learning algorithms and analytical calculations.

Five machine learning algorithms, including K-nearest neighbor, random forest, support vector machine (SVM), gradient boosting decision tree (GBDT) and artificial neural network (ANN), are applied to predict friction coefficient of textured 45# steel surface under oil lubrication. The superiority of machine learning is verified by comparing it with analytical calculations and experimental results.

The results show that machine learning methods can accurately predict friction coefficient between interfaces compared to analytical calculations, in which SVM, GBDT and ANN methods show close prediction performance. When texture and working parameters both change, sliding speed plays the most important role, indicating that working parameters have more significant influence on friction coefficient than texture parameters.

This study can reduce the experimental cost and time of textured 45# steel, and provide a reference for the widespread application of machine learning in the friction field in the future.