Four alloys based on niobium and containing about 33wt.%Cr, 0.4wt.C and, in atomic content equivalent to the carbon one, Ta, Ti, Hf or Zr, were elaborated by classical foundry under inert atmosphere. Their as-cast microstructures were characterized by X-ray diffraction, electron microscopy, energy dispersion spectrometry and while their room temperature hardness was specified by Vickers indentation. The microstructures are in the four cases composed of a dendritic Nb-based solid solution and of an interdendritic NbCr₂ Laves phase. Despite the MC-former behavior of Ta, Ti, Hf and Zr usually observed in nickel or cobalt-based alloys, none of the four alloys contain MC carbides. Carbon is essentially visible as graphite flakes. These alloys are brittle at room temperature and hard to machine. Indentation shows that the Vickers hardness is very high, close to 1000HV_10kg. Indentation lead to crack propagation through the niobium phase and the Laves areas. Obviously no niobium-based alloys microstructurally similar to high performance MC-strengthened nickel-based and cobalt-based can be expected. However the high temperature mechanical and chemical properties of these alloys remain to be investigated.

Hydroponics is a modern agricultural system that enables year-round plant growth. Biochar, derived from apple tree waste, and humic acid were investigated as a replacement for the Hoagland nutrient solution to grow strawberries in a greenhouse with three replications. Growth parameters, such as leaf area, the average number of fruits per plant, maximum fruit weight, and the weight of fresh and dry fruits, were measured. A 50% increase in fresh and dry fruit weight was observed in plants grown using biochar compared to the control. Additionally, the use of Hoagland chemical fertilizer led to a 25% increase in both fresh and dry weight. There was a 65% increase in the number of fruits per plant in the biochar-grown sample compared to the control. Moreover, biochar fertilizer caused a 100% increase in maximum fruit weight compared to the control and a 27% increase compared to the Hoagland chemical fertilizer. Biochar had a higher pH compared to the Hoagland solution, and such pH levels were conducive to strawberry plant growth. The results indicate that biochar has the potential to enhance the size and weight of fruits. The findings of the study demonstrate that biochar, when combined with humic acid, is a successful organic hydroponic fertilizer that improves the quality and quantity of strawberries. Moreover, this approach enables the more efficient utilization of garden waste.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The provided material presents a priority article on the scientific discovery titled “The phenomenon of simultaneous destruction of water-oil and oil-water emulsions”. The authors propose the corresponding formula: the previously unknown phenomenon of simultaneous destruction of water-oil and oil-water emulsions occurs when polynanostructured surfactant demulsifiers with characteristics akin to crystalline liquids, intramolecular interblock activity, and enduring intramolecular nanomotors (such as block copolymers of ethylene and propylene oxides, which act as sources of oligomer homologues of oxyethylene ethers) are added to crude oil during primary oil processing. This phenomenon is attributed to the redistribution of oligomer homologues, with the most hydrophobic oxyethylene ethers being dispersed in water-oil emulsions and the most hydrophilic ones in oil-water emulsions, resulting in robust nanodispersed phases with crystalline liquid properties.