Heritage and Sustainable Development最新文献

Financial equilibrium: An in-depth look at working capital management and productivity in manufacturing SMEs in Ecuador 财务平衡：深入探讨厄瓜多尔制造业中小型企业的营运资本管理和生产率

Heritage and Sustainable Development Pub Date : 2024-08-09 DOI: 10.37868/hsd.v6i2.515

Edison R. Valencia-Nuñez, Erika Belén Velastegui Villacis, Jorge Enrique Jordán Vaca, Jorge Francisco Abril Flores

{"title":"Financial equilibrium: An in-depth look at working capital management and productivity in manufacturing SMEs in Ecuador","authors":"Edison R. Valencia-Nuñez, Erika Belén Velastegui Villacis, Jorge Enrique Jordán Vaca, Jorge Francisco Abril Flores","doi":"10.37868/hsd.v6i2.515","DOIUrl":"https://doi.org/10.37868/hsd.v6i2.515","url":null,"abstract":"The manufacturing industry is one of the main axes of the economy, which has been affected by the global economic crisis, so the competent authorities must address this problem by efficiently using the administration and management of resources. This research aimed to analyze working capital as a function of productivity in manufacturing SMEs in Zone 3 of Ecuador, one of the most important sectors worldwide. It has a quantitative approach, through the statements of financial situation presented in the SUPERCIAS of 112 SMEs in the years 2017 to 2020 that have remained constant over time, to carry out this process, data obtained from secondary sources were recorded by means of an observation sheet. Descriptive statistics, Spearman's Rho correlation, multivariate statistics, and principal component analysis, were used to perform a multiple linear regression model to detect the best year for predictions. The results showed that both small and medium-sized companies presented positive values with respect to the average working capital and productivity. On the other hand, for the year 2020 the two variables were affected due to the pandemic in this sector reducing their values, working capital and productivity have an average positive correlation; it was also determined that the year 2018 is the best year for predictions, being that the variables studied are financial indicators that contribute to the decision making in the companies.","PeriodicalId":505792,"journal":{"name":"Heritage and Sustainable Development","volume":"60 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141923516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of financial leverage on accrual-based and real earnings management considering role of growth opportunities 考虑到增长机会的作用，财务杠杆对权责发生制和实际收益管理的影响

Heritage and Sustainable Development Pub Date : 2024-08-09 DOI: 10.37868/hsd.v6i2.721

Akram Abbas Awad, Daruosh Foroghi, Alireza Rahrovi Dastjerdi

{"title":"The impact of financial leverage on accrual-based and real earnings management considering role of growth opportunities","authors":"Akram Abbas Awad, Daruosh Foroghi, Alireza Rahrovi Dastjerdi","doi":"10.37868/hsd.v6i2.721","DOIUrl":"https://doi.org/10.37868/hsd.v6i2.721","url":null,"abstract":"Research hypotheses that focus on financial leverage, earnings management, and sustainability factors which include growth potential will be highlighted in this study. Data collection includes all establishments that are trading on the Iraq Stock Exchange which is the sample population. Data comprised 31 issuers; selection was done systematically by eliminating companies from fiscal years 2009 through the year 2021. Estimation of the multivariate regression model used panel data actually to test hypotheses of this study. In relation to hypotheses, findings show that real EMS is not affected by financial leverage while accrual EMS is negatively affected. Furthermore, the research finds that a pertinent issue in this regard is the fact that the negative influence of monetary leverage on accrual-based earnings administration increases when growth opportunities are present. In another case, the relationship between monetary leverage and real earnings management does not depend on growth opportunity. Hence, this study shows the need to factor in sustainability elements like readiness for growth when examining the relation between financial leverage, earning management, and company performance.","PeriodicalId":505792,"journal":{"name":"Heritage and Sustainable Development","volume":"11 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141925222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Governance and subjective well-being in the Countries of the Andean Community (CAN) 安第斯共同体（CAN）国家的治理和主观幸福感

Heritage and Sustainable Development Pub Date : 2024-07-16 DOI: 10.37868/hsd.v6i2.575

A. Núñez-Naranjo, Ximena Morales-Urrutia, Ariel Martínez-Jumbo

引用次数: 0

Impact assessment methods for teaching activities on sustainable development goals in higher education institutions: A case study from a Bosnian university 高等教育机构可持续发展目标教学活动的影响评估方法：波斯尼亚一所大学的案例研究

Heritage and Sustainable Development Pub Date : 2024-07-15 DOI: 10.37868/hsd.v6i2.386

Özge Büyükdağlı, Lejla Tašaković

引用次数: 0

River morphological behavior between two barrages on the Euphrates: A case study 幼发拉底河上两个拦河坝之间的河流形态行为：案例研究

Heritage and Sustainable Development Pub Date : 2024-07-09 DOI: 10.37868/hsd.v6i2.583

Z. Abbass, J. Maatooq, Mustafa M. Al-Mukhtar

{"title":"River morphological behavior between two barrages on the Euphrates: A case study","authors":"Z. Abbass, J. Maatooq, Mustafa M. Al-Mukhtar","doi":"10.37868/hsd.v6i2.583","DOIUrl":"https://doi.org/10.37868/hsd.v6i2.583","url":null,"abstract":"The Abbassia-Shammia stream is a meandering reach in Najaf Province downstream of the Euphrates. The geomorphological traits and process-based assessment of large rivers are rarely observed globally, particularly in less developed nations. The need for such evaluation arose due to climate change, hydraulic structure construction, and the possibility of extreme droughts and floods. The hydraulic and morphological properties of the Abbassia-Shammia reach were significantly altered owing to the installation of successive barrages and climatic change. This paper aims to assess the river morphological behavior downstream of the Euphrates near the Abbassia-Shammia reach for 32 km length through the bed change investigation process, i.e. river sedimentation and erosion. The morphological performance of the Euphrates reaches between two series of barrages, namely Abbassia and Shammia, was simulated using HEC RAS2D, a tool developed by the River Analysis System program of the Hydrologic Engineering Center. The research revealed that bed change levels ranged from 5.87 meters of sedimentation to 5.720 meters of erosion. Furthermore, the results showcased how effectively the HEC RAS2D model accurately captured the features of a Euphrates section between two barrages. The results of the study provide insights into the future behavior of channels. They can help to address the issues caused by the prevailing fluvial processes such as sedimentation and erosion.","PeriodicalId":505792,"journal":{"name":"Heritage and Sustainable Development","volume":"28 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141663538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Forensic auditing and the use of artificial intelligence: A bibliometric analysis and systematic review in Scopus between 2000 and 2024 法证审计和人工智能的使用：2000年至2024年Scopus文献计量分析和系统回顾

Heritage and Sustainable Development Pub Date : 2024-07-08 DOI: 10.37868/hsd.v6i2.626

Rafael Romero-Carazas, A. P. Espíritu-Martínez, Margoth Marleny Aguilar-Cuevas, Maribel Nerida Usuriaga-Palacios, Luis Alberto Aguilar-Cuevas, Miriam Zulema Espinoza-Véliz, Melvi Janett Espinoza-Egoavil, Sonia Gladys Gutiérrez-Monzón

{"title":"Forensic auditing and the use of artificial intelligence: A bibliometric analysis and systematic review in Scopus between 2000 and 2024","authors":"Rafael Romero-Carazas, A. P. Espíritu-Martínez, Margoth Marleny Aguilar-Cuevas, Maribel Nerida Usuriaga-Palacios, Luis Alberto Aguilar-Cuevas, Miriam Zulema Espinoza-Véliz, Melvi Janett Espinoza-Egoavil, Sonia Gladys Gutiérrez-Monzón","doi":"10.37868/hsd.v6i2.626","DOIUrl":"https://doi.org/10.37868/hsd.v6i2.626","url":null,"abstract":"A significant and successful approach to fraud detection includes artificial intelligence in forensic auditing. Forensic auditors can now respond quickly to suspicious circumstances and take preventative action before fraud spreads and causes further damage to the organization, all thanks to artificial intelligence that has enabled early fraud identification. This article analyzes forensic auditing and the use of artificial intelligence through a bibliometric analysis in Scopus and a systematic literature review. The samples were documents selected using Boolean operators with keywords in English (Forensic AND auditing, artificial AND Intelligence), analyzed in Excel and VOSviewer. This research points out that forensic auditing and the use of artificial intelligence have advanced, in the variety of topics covered, the prominence of perpetrators, and the accessibility of crucial data. Therefore, to maintain the quality and integrity of their work, forensic auditors must adapt to technological advances, training in the use of artificial intelligence, and collaborate with other specialists and professionals. Consequently, with its empirical basis, this bibliometric and systematic review critically evaluates the research, to clarify the empirical basis of current trends in this field and lays the groundwork for future research.","PeriodicalId":505792,"journal":{"name":"Heritage and Sustainable Development","volume":" 982","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

An LCIA-based model proposal for the selection of building interior finishing materials 基于 LCIA 模型的建筑内部装修材料选择建议书

Heritage and Sustainable Development Pub Date : 2024-06-03 DOI: 10.37868/hsd.v6i1.425

Nil Kokulu, Seden Acun Özgünler, Fethiye Ecem Edis, Saniye Karaman Öztaş

引用次数: 0

US-China global competition and dilemma for Vietnam's strategic choices in the South China Sea conflict 中美全球竞争与越南在南海冲突中的战略选择困境

Heritage and Sustainable Development Pub Date : 2024-05-23 DOI: 10.37868/hsd.v6i1.550

Nguyen Manh Cuong, Kaddour Chelabi, Safia Anjum, Navya Gubbi Sateeshchandra, Svitlana Samoylenko, Kangwa Silwizya, Tran Nghiem

{"title":"US-China global competition and dilemma for Vietnam's strategic choices in the South China Sea conflict","authors":"Nguyen Manh Cuong, Kaddour Chelabi, Safia Anjum, Navya Gubbi Sateeshchandra, Svitlana Samoylenko, Kangwa Silwizya, Tran Nghiem","doi":"10.37868/hsd.v6i1.550","DOIUrl":"https://doi.org/10.37868/hsd.v6i1.550","url":null,"abstract":"The South China Sea (SCS) conflict has become a critical factor for regional peace and development with growing geopolitical competition between China and the USA. To face the rising threat of China, the study argues that the balance of power theory is relevant to explain why Vietnam attempts to strengthen strategic alliances with the USA, Russia, EU, and India to balance against the rising threat of China in SCS. However, this theory is not able to explain why Vietnam has a bandwagoning policy toward China at the same time. To fill the gap of the previous studies, this study endeavors to put forward the point that as geopolitical rivalry between the two superpowers, the United States and China, intensifies, Vietnam is put in a predicament of balancing the economic and the political choices against the choices of taking a neutral stand against the assertiveness of China in the SCS. Further, the alternative traditional balance options with ASEAN, and Russia are not sufficiently effective for Vietnam to balance against China since the position of both ASEAN and Russia is much weaker than China. This study also suggests that the support of the USA, EU, and its alliance for Vietnam’s position creates unbearable costs for China’s aggressive behaviors in SCS. By using the mathematical and logical framework, the study suggests that Vietnam tends to adopt a mixed strategy (balancing, bandwagoning, neutrality) in dealing with China’s threats.","PeriodicalId":505792,"journal":{"name":"Heritage and Sustainable Development","volume":"32 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141104314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

‘Escuela de Balates’: Transmission and dissemination of traditional dry stone construction techniques 巴拉特斯学校传统干砌石建筑技术的传承与传播

Heritage and Sustainable Development Pub Date : 2024-05-20 DOI: 10.37868/hsd.v6i1.384

Elena Correa Jiménez, Julio Miguel Román Punzón, José Abellán Santiesteban, José María Martín Civantos

引用次数: 0

Perceptions of farmers regarding peatland restoration model of paludiculture in South Sumatra, Indonesia 农民对印度尼西亚南苏门答腊泥炭地恢复棕榈栽培模式的看法

Heritage and Sustainable Development Pub Date : 2024-05-06 DOI: 10.37868/hsd.v6i1.418

Ema Pusvita Ema, Andy Mulyana, Dessy Adriani, Mirza Antoni

{"title":"Perceptions of farmers regarding peatland restoration model of paludiculture in South Sumatra, Indonesia","authors":"Ema Pusvita Ema, Andy Mulyana, Dessy Adriani, Mirza Antoni","doi":"10.37868/hsd.v6i1.418","DOIUrl":"https://doi.org/10.37868/hsd.v6i1.418","url":null,"abstract":"Peatland fires are a common problem requiring urgent and comprehensive action. Therefore, this research aimed to examine perceptions of farmers regarding paludiculture model in peatland restoration efforts. The methodology used was a case-study design, while sampling was carried out with a deliberate method, producing a total of 50 farmers. Data analysis was performed through tabulation followed by interpretation using Likert tables. Statistical tests were conducted with chi-square, multiple linear regression, and logistic analysis. The results showed that perceptions of farmers were in a good category, with the influencing factors being social, economic, and environmental. Efforts made by the government and academics produced significant results regarding the factors influencing perceptions to adopt paludiculture model. Adopters were divided into five categories of farmers with the largest number being the initial majority, namely 23. Chi-square analysis identified variables strongly related to perceptions of farmers, including income, production amount, and education. The decision of farmers depends on the assessment of perceptions regarding the paludiculture model. In conclusion, the paludiculture model is a solution for making informed decisions to sustain peatland and yield significant profits for farmers.","PeriodicalId":505792,"journal":{"name":"Heritage and Sustainable Development","volume":"50 32","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141010088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0