In the last decade, tourism activity associated with natural areas has stood out as a driver for economic development. Thus, it is a key factor for the economic and social sustainability of the community near a protected area. This paper analyses, considering the tourist exploitation and the public use of the National Park in the last decade, the perception about the sustainability of its geographical area closest. A questionnaire was used and sent to the authorities of the villages closest to each of the 15 National Parks. The structural equation model was used for the design and analysis of the model. The results confirmed significant relationships between the perception of economic development and quality of life, but not with social development. A positive relationship between quality of life and social development is also demonstrated. The three dimensions analysed, economic, social and quality of life, are influencing the perception of sustainability of the geographical area closest to the protected natural area. The legal limitations to the public use of these natural protected areas have been considered in the assessments made by the respondents. In conclusion, National Park managers, local entrepreneurs and institutional authorities (local, regional and national) are encouraged to better coordinate the resources of the protected natural area. The dynamization of tourist activities should be encouraged while respecting the biological value of the park, as has been done so far.

This study looks at how profession thinks artificial intelligence (AI) has changed auditing activities in the Jordan Free and Development Zones Group. It focuses on how AI has improved auditing processes, communication with clients, and task management. A total of 336 auditors participated in a structured survey addressing topics such as enhancing audit efficiency, leveraging AI for client interactions, training programs, and ensuring data security. Data was analyzed with Smart PLS 4, revealing that AI significantly boosts audit efficiency, accuracy, and client communication quality. The findings show that integrating AI into audits enhances work quality and streamlines governance practices. However, challenges persist, including inadequate technological infrastructure, data privacy concerns, and ethical compliance. Auditor training is a key factor in maximizing AI’s benefits and improving governance and audit efficiency. This study uniquely contributes to the literature by highlighting AI’s role in transforming audit quality and governance within a specific context—Jordan’s Free and Development Zones Group. It underscores tailored strategies for the adoption of AI, distinguishing it from broader studies. Recommendations include strengthening regulatory frameworks, investing in secure AI systems, and offering comprehensive training to ensure ethical, efficient audits. These findings provide practical implications for audit firms and policymakers. Future studies could examine the long-term effects of AI on audit results and compare its application across various industries.

Feed-in tariff policies have been the most common and effective tool contributing towards the important growth in photovoltaic solar energy in Europe. The purpose of this study is to analyze their influence on the economic profitability of photovoltaic companies operating in the most characteristic regions, Germany, Italy, France and Spain in the period 2008–2012. Variables characterizing these companies are also included. Regarding the method, a static linear panel data model is used. The results show how feed-in tariffs (FITs henceforth) have in fact had a significant positive influence on the economic profitability of these companies. In addition, the findings suggest that the expansion of these companies in terms of assets implies increased competition in the sector, positively influencing their profitability given the economies of scale generated. Moreover, contrary to expectations, photovoltaic companies with the highest leverage ratios are those with the largest return on investment in the analyzed period, what could be a consequence of their higher possibilities of investing the obtained external funds on PV technology.

This study focuses on the transparency of financial reporting on emission allowances (EA) and greenhouse gas (GHG) emissions within the European Union Emissions Trading Scheme (EU ETS). In particular, the different accounting treatments adopted by standard setters and professionals were analyzed to evaluate the influence of regulation in the transparency of financial reporting on EA and GHG emissions. Based on a sample of 85 companies registered with the Portuguese, Spanish, and French National Plans of Allocation (NPAs), data collected from the annual reports were analyzed for the 2008–2014 period. The results were obtained based on descriptive, logistic regressions and panel data statistical techniques, and they show that better levels of transparency of financial reporting on EA and GHG emissions are conditioned by a variety of accounting policies, which compromises the comparability of the financial information. The adoption of the International Accounting Standards Board (IASB) standards set lead to a greater dispersion in the choice of the accounting approach and a higher probability of not disclosing any information, as well as adopting off-balance sheet policies. Therefore, the regulatory factor is a determinant of the level of transparency of financial reporting on EA and GHG emissions, contributing to reduce strategies of omission.