The recent development of characteristic towns has encountered a multitude of challenges and chaos. Nevertheless, there have been many instances of information asymmetry due to the absence of an effective management model and an intuitive digital management system. Consequently, this has caused the erosion of public interests and inadequate supervision by public agencies. As society is progressing at a rapid pace, there is a growing apprehension regarding poor management synergy, outdated management practices, and limited use of technology in traditional construction projects. In today's technologically sophisticated society characterized by the “Internet+” and intelligent management, there is an urgent requirement to identify a more efficient collaborative management model, thereby reducing errors caused by information asymmetry. This paper focuses on the integration of building information modeling (BIM) and integrated project delivery (IPD) for collaborative management within characteristic towns in the PPP mode. By analyzing the available literature on the application status, this study investigates the implementation methods and framework construction of collaborative management while exploring the advantages and disadvantages. On this basis, this study highlights the problems that arise and provides recommendations for improvement. Considering this, the application of the BIM-based IPD model to characteristic towns in PPP mode will enhance the effectiveness of collaborative management among all parties involved, thereby fostering an environment that facilitates decision-making and operational management in the promotion of characteristic industries.

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.

In recent years, science and technology have continued to develop and progress, and the level of teaching digitalization has improved. Music education occupies an important position in many universities, and it is necessary and feasible to use digital technology to explore its impact in basic education. The digitalization and technology of music education in colleges and universities have had a positive impact on basic education, such as balancing educational resources, updating education models, optimizing teaching platforms, and practicing student-oriented concepts. In order to maximize the role of digital technology, it can be innovated and applied from sight-singing ear training teaching, orchestration course teaching, and polyphonic course teaching.

The key goal of the study is to identify aspects of the implementation of blockchain technologies in human resource management and argue for the moderating role of institutional support. The need to introduce new technologies at both the tactical and strategic levels is substantiated. It is highlighted that the key core of modern organizations is the human resource management system. The role of integration of blockchain technologies in human resource management, which ensures the effective training of qualified personnel at the right time and in the right place, is argued. It has been determined that the introduction of blockchain technologies in human resource management facilitates the organization of cooperation between countries in updating skills and knowledge based on compliance with competency standards and corporate governance rules. A survey of 300 employees of the pharmaceutical industry in Jordan was conducted, which served as the basis for a multivariate analysis to confirm reasonable hypotheses. The results obtained are valuable and can be applied in practice in terms of determining the impact of the implementation of blockchain technology in the human resource management system and on the UTAUT structure, which in turn provides institutional support.

The undeniable importance of migrants’ remittances to the welfare of developing countries was again demonstrated during the COVID-19 pandemic. This has therefore led to a significant shift in attention to the relevance of remittances and has likewise spurred research interest in factors that motivate the inflows of remittances. However, in spite of the increasing recognition of the roles of digital technology in the macroeconomic performance of developed and developing economies alike, empirical analysis of its possible impacts on remittance inflows has not been well explored in the literature. Therefore, pooling the annual data of 35 sub-Saharan African (SSA) countries from 2011 to 2020, this study investigates the nexus between digital technology and remittance inflows within the generalized method of moments (GMM) framework. Using two measures of digital technology infrastructure—internet usage and mobile cellular subscription—the study finds a positive relationship between digital technology and remittances inflow. In addition, the findings indicate that the magnitude of the effect is relatively higher for internet usage. The study thus shows that the increased rate of remittance mobilization constitutes a significant pathway through which digital technology impacts the economies of the SSA region. Moreover, it offers further insight on the importance of digital technology in the socioeconomic development of developing countries. From a policy standpoint, governments and policymakers in SSA countries should intensify efforts to promote the diffusion and penetration of digital infrastructure.

North Korea has been isolated from the international community because of high-intensity sanctions. Nonetheless, research on North Korea should continue so that we are prepared not for contingencies that may occur because of sudden political changes in that country, as occurred after the unification of Germany and dissolution of the Soviet Union, and also to cope with future risks and threats wisely. This study conducted a quantitative survey regarding “inter-Korean cooperation in science and technology,” targeting experts at the Korean government-funded research institutes. As a qualitative survey, focus group interviews (FGI) were conducted to gain insights into the possibilities, considerations, and procedures for inter-Korean cooperation in science and technology. This study is the first to conduct quantitative research on inter-Korean exchange and cooperation in science and technology and shows significant statistical results.