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.

This study determines the efficiency and productivity of Mexico’s urban and rural municipalities in generating economic welfare between 1990 and 2020. It establishes the incidence of context and space on efficiency, using Data Envelopment Analysis, the Malmquist-Luenberger Metafrontier Productivity Index, and Nonparametric Regression. The results indicate that 4 of the 2456 municipalities analyzed were efficient, that productivity increased, and that context and space influenced efficiency. This highlights the need for policies that optimize resource utilization, enhance investment in education, stimulate local business development, encourage inter-municipal cooperation, reduce rural-urban disparities, and promote sustainability.

Countries employ various strategies to strengthen their soft power through education, public campaigns, mandatory service, and community involvement, essential for building a well-informed, prepared, and resilient citizenry. In Indonesia, the Civic Awareness for State Defence (CASD) program is designed to instil state defence awareness among citizens. This study introduces the Indonesia State Defence Index (SDI), a novel metric grounded in theoretical constructs such as national identity, nationalism, patriotism, and national pride. Differentiating from previous indices, our SDI employs advanced methodologies including Principal Component Analysis (PCA) and Structural Equation Modeling (SEM) to enhance measurement accuracy. Unlike earlier approaches that used traditional aggregation methods, our use of PCA ensures the reduction of dimensions for each state defence indicator, thereby guaranteeing that only the intended dimensions are measured. Utilising data from the State Defence Survey conducted by the Indonesian Ministry of Defence from 1 March to 26 June 2024, we aim to measure and benchmark SDI values across Indonesian regions, thereby elucidating the civic awareness profile in the context of state defence. The refined SDI provides critical insights for policymakers, highlighting regions that require focused interventions to bolster state defence preparedness.

This research focused on the design and implementation of the flipped classroom approach for higher mathematics courses in medical colleges. Out of 120 students, 60 were assigned to the experimental group and 60 to the control group. In the continuous assessment, which included homework and quizzes, the average score of the experimental group was 85.5 ± 5.5, while that of the control group was 75.2 ± 8.1 (P < 0.05). For the final examination, the average score in the experimental group was 88.3 ± 6.2, compared to 78.1 ± 7.3 in the control group (P < 0.01). The participation rate of students in the experimental group was 80.5%, significantly higher than the 50.3% in the control group (P < 0.001). Regarding autonomous learning ability, the experimental group spent an average of 3.2 hours per week on self-study, compared to 1.5 hours in the control group (P < 0.005). Other potential evaluation indicators could involve the percentage of students achieving high scores (90% or above) in problem-solving tasks (25.8% in the experimental group vs. 10.3% in the control group, P < 0.05), and the improvement in retention of key concepts after one month (70.2% in the experimental group vs. 40.5% in the control group, P < 0.01). In conclusion, the flipped classroom approach holds substantial promise in elevating the learning efficacy of higher mathematics courses within medical colleges, offering valuable insights for educational innovation and improvement.

Raising public awareness of maritime risk and disseminating information about disaster prevention and reduction are the most frequent ways that the government incorporates citizens in marine disaster risk management (DRM). However, these measures are deemed to be insufficient to drive the participation rate. This study aims to understand the participation trend of citizens in marine DRM. On the basis of the theory of citizen participation’s ladder, public participation within marine DRM is categorized into non-participation, tokenistic participation, and substantive participation. Using organization theory, the government’s strategies for encouraging participation are classified into common approach (raising awareness), structural approach (innovating instruments), and cultural approach (developing citizenship). Considering the vignette experiment of 403 citizens in a coastal city of China that has historically been subject to marine disasters, it was found that effectiveness of the strategies, from highest to lowest, are citizenship development, risk education, and instruments innovation. At the individual level, psychological characteristics such as trust in the government, past disaster experience, and knowledge of marine DRM did not significantly influence citizens’ participation preferences. At the government level, even when citizens are informed about new participatory mechanisms and tools, they still tend to be unwilling to share responsibilities. However, self-efficacy and understanding the beneficial outcomes of their participation in marine (DRM) can positively impact the willingness to participate. The results show that to encourage public participation substantively in the marine DRM, it is important to cultivate a sense of civic duty and enhance citizens’ sense of ownership, fostering a closer and more equitable partnership between the state and society.

The erudite priest Marciano Di Leo (1751–1819), a prominent personality in the historical and geographical panorama of his time, not only in his home territory, authored a vast literary and poetic production but also tried his hand at producing some maps, referring to a province of the Kingdom of Naples. At a time when the principles of geodetic cartography had become increasingly known, even locally, hand in hand with improvements in technology and accuracy of measurements, the author reflected on the historical narratives of the progress of the European (and Neapolitan) Enlightenment and translated them into an unpublished manuscript of statistical, historical, and geographical nature, accompanied by numerous maps of various scales. The rediscovery of a largely unknown—and therefore not very thorough—minor cartographic production underscores the spread, even in more marginal contexts, of the most innovative ideas and increasingly precise scientific foundations in the cartographic-mathematical representation of the territory. It also illustrates the role of a number of intellectuals in the service of the political choices of their time, in an attempt—often unrealized—to bring about a decisive change of course in public administration, in accordance with Enlightenment ideals and in the spirit of reform that spread throughout Europe thanks to the French Revolution.