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.

Consumer satisfaction can be defined as the user’s response to a service or experience compared to the user’s expectations and perceived practical benefits. After reviewing consumer satisfaction models, it can be argued that there is no single model of consumer satisfaction assessment that is suitable for every service and every region of the world, as the causes and outcomes of satisfaction often vary. The research is original in its methodology: at the beginning, a theoretical research model is presented, then hypotheses are formulated, and correlation, factorial, regression analyses were made, which results confirmed hypotheses. The crop insurance system consists of relations between the state institution regulates insurance activities, farmers, insurers and insurance intermediaries. The aim of this article is to identify the factors that determine consumer satisfaction with crop insurance and to assess their impact. The empirical study found that consumer satisfaction is determined by the factors of recognizable value, functional (process) and technical (result) quality, consumer expectations, and image. The most important factors that determine consumer satisfaction of crop insurance are recognizable value, functional quality, and consumer expectations. Consumer satisfaction can be assessed by the cost paid and the quality received, the quality expected, and the consumers’ evaluation of the services. It was found that the socio-demographic elements of consumers do not have a decisive influence on the factors that determine service satisfaction and consumer satisfaction. It is also established that socio-demographic elements of consumers (farmer experience and insurance experience) have direct statistically significant but weak links with consumer satisfaction.

The article aims to evaluate the participation of below-poverty-line local community in tourism-related business activity in Himalayan state of Uttarakhand. Further, this article addressed for those who work in the tourism sector. The study employs a mix of methods, including survey data from 500 respondents with a random sampling approach, using Analysis of variance (ANOVA) statistical tools for analysis, other methods were interviews and observations at six tourism sites in Garhwal and four sites in Kumaun. Our findings showed that there has declined in community participation in tourism development, due to the lack of economic benefits obtained in the tourism sector, many believe that the tourism sector does not provide much income growth for them and does not make a significant contribution to the development of their region. Moreover, lack of understanding is considered the basis for community’s inability to play an active role, and lack of stakeholders’ involvement in encouraging them to improve their economy and culture through the tourism sector. Ultimately, this research also underlines the existence of some efforts by tourism travel to encourage public trust, which can help reduce poverty and increase community trust in tourism development in their region.

The urgency of adapting urban areas to the increasing impacts of climate change has prompted the scientific community to seek new approaches in partnership with public entities and civil society organizations. In Malaysia, Penang Island has developed a nature-based urban climate adaptation program (PNBCAP) seeking to increase urban resilience, reduce urban heat and flooding, strengthening social resilience, and build institutional capacity. The project includes a strong knowledge transfer component focused on encouraging other cities in the country to develop and implement adaptation policies, projects, and initiatives. This research develops a model adopting the most efficient processes to accelerate the transfer of knowledge to promote urban adaptation based on the PNBCAP. The methodology is developed based on a review of literature focused on innovation systems and change theories. The integration of success strategies in adaptation contributes to informing the creation of solutions around the alliance of local, state, and national government agencies, scientific institutions, and civil society organizations, in a new framework designated the Malaysian Adaptation Sharing Hub (MASH). MASH is structured in 3-steps and will function as an accelerator for the implementation of urban climate adaptation policies, with the target of creating 2 new adaptation-related policies to be adopted annually by each city member, based on knowledge gathered in the PNBCAP. It is concluded that, to speed up urban adaptation, it is necessary to reinforce and promote the sharing of knowledge resulting from or associated with pilot projects.

Background: Globally, unpaid carers face economic and societal pressures. Unpaid carers’ support is valued at £132 billion a year in the United Kingdom (UK) alone. However, this care comes at a high cost for the carers themselves. Carers providing round the clock care are more than twice as likely to be in bad health than non-carers. These carers are therefore proportionately more likely to need statutory services such as health care provision. It is critical that carers are better supported to be involved in the shaping, delivery and evaluation of the services they receive. Unfortunately, qualitative evidence on how carer organisations can do this better is scarce. Methods: Working collaboratively with a community-based carers organization, we undertook a qualitative study. Purposive sampling was used to recruit 23 participants. Online, semi-structured, one-to-one interviews were conducted with carers, community organization staff and stakeholders to ascertain their experience and views on the involvement service. Results: Firstly, there are a range of benefits resulting from the involvement service. The carers see the service as an opportunity to connect with other carers and share their views and ideas. Secondly, staff and service providers also reported how involvement gave a platform for carers and was of value in helping them shape needs-led services. Thirdly, we found that barriers to good involvement include the lack of a clearly understood, shared definition of involvement as well as the lack of a diverse pool of carer representatives available for involvement activities. Conclusion: The findings from our study provide important insights into how carers, staff and service stakeholders view barriers and enablers to good involvement. The findings will be of interest to a range of community-based organizations interested in further involving members of their community in shaping the services they receive.