It is critical for urban and regional planners to examine spatial relationships and interactions between a port and its surrounding urban areas within a region’s spatial structure. This paper seeks to develop a targeted framework of causal relationships influencing the spatial structure changes in the Bushehr port-city. Hence, the study utilizes Fuzzy Cognitive Maps (FCMs), a computational technique adept at analyzing complex decision-making processes. FCMs are employed to identify concepts that act as drivers or barriers in the spatial structure changes of Bushehr port-city, thereby elucidating the causal relationships within this context. Additionally, the study evaluates these concepts’ relative significance and interrelationships. Data was collected through interviews with ten experts from diverse backgrounds, including specialists, academics, policymakers, and urban managers. The insights from these experts were analyzed using FCMapper and Pajek software to construct a collective FCM, which depicts the influential and affected concepts within the system. The resulting collective FCM consists of 16 concepts, representing the varied perspectives and expertise of the participants. Among these, the concepts of management and planning reform, economic growth of the city-port, and port development emerged as the three most central concepts. Moreover, the effects of all influential concepts on the spatial structure change in Bushehr port-city were evaluated through simulations conducted across four different scenarios. The analysis demonstrated that the system experiences the most significant impact under the fourth scenario, where the most substantial changes are observed in commercial and industrial growth and the planning of port-city separation policies.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

In this study, the authors propose a method that combines CNN and LSTM networks to recognize facial expressions. To handle illumination changes and preserve edge information in the image, the method uses two different preprocessing techniques. The preprocessed image is then fed into two independent CNN layers for feature extraction. The extracted features are then fused with an LSTM layer to capture the temporal dynamics of facial expressions. To evaluate the method's performance, the authors use the FER2013 dataset, which contains over 35,000 facial images with seven different expressions. To ensure a balanced distribution of the expressions in the training and testing sets, a mixing matrix is generated. The models in FER on the FER2013 dataset with an accuracy of 73.72%. The use of Focal loss, a variant of cross-entropy loss, improves the model's performance, especially in handling class imbalance. Overall, the proposed method demonstrates strong generalization ability and robustness to variations in illumination and facial expressions. It has the potential to be applied in various real-world applications such as emotion recognition in virtual assistants, driver monitoring systems, and mental health diagnosis.

The purpose of the current study is to examine the mediating role of intercultural communicative competence on the relationship between teaching of English language and learning at Chinese higher vocational colleges. The convenience sampling technique was used to collect data from 668 teachers, teaching English language subjects in different public and private Chinese higher vocational colleges. Smart partial least squares-structural equation modeling on SmartPLS software version 4 was used to test the hypotheses. The result revealed the direct effect of English language teaching (ELT) is not significant on English language learning (ELL). However, the intercultural communicative competences (ICC) have been tested and proved to be a potential mediator between English language teaching and learning. Because the indirect effect of ELT on ELL is positive and significant through mediator ICC. Therefore, based on the findings of this study, it can be concluded that the inclusion of intercultural communication ability is a crucial component in the vocational education of college students. Policymakers should be cautious about promoting and expanding the availability of cultural teaching and learning across demographic conditions (e.g., linguistic and ethnic diversity, age, and gender) and various levels of language proficiency. In accordance with the effects of teacher education and professional development programs, the implementation of ICC content necessitates a harmonization of pedagogical approaches and assessment practices across designated levels in order to effectively achieve educational objectives. To promote ICC in English language education, there must be clear guidelines and communication to school leaders, educators, and administrators regarding the necessity and goals of cultural integration.