Air pollution in Jakarta has become a severe concern in the last four months. IQAir, in August 2023, revealed that the level of air pollution had reached 161 points on the Air Pollution Standard Index (APSI). The negative impact on society has placed air pollution as a concern for environmental safety and survival in danger. This condition will encourage the development of a national policy agenda to integrate environmental welfare through various energy efficiency channels. This research analyzes the relationship between air pollutant elements that can reduce air quality. The analysis includes pollutant intensity measured by APSI per unit of pollutant as a measure of efficiency. The aim is to observe energy use, which causes an increase in pollutant levels. This research utilizes dynamic system modeling to produce relationships between parameters to produce factors that cause pollution. The parameters used are motorized vehicles, waste burning in landfills, industry, and power plants. The results of historical behavioral tests and statistical suitability tests show that the behavior is suitable for the short and long term. The simulation results show that the pollution level will worsen by the end of 2027, a hazardous condition for society. The optimistic scenario simulation model proposes immediate counter-measures to reduce pollution to 45.01, the ideal condition. To accelerate improvements in air quality, the Government can plan policies to reduce the use of coal by power plants and industry, as well as the use of electric motorized vehicles, resulting in an ideal reduction in pollution by 2024. In conclusion, pollution can be reduced effectively if the Government firmly implements policies to maintain that air quality remains stable below 50 points.

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.

SMEs are characterized by a number of flaws that threaten their survival and counteract them from reaching high levels of growth and development. Access to finance is the primary problem facing these companies in the Moroccan context. Aware of the effective and potential impacts of SMEs on the country as a whole, the Moroccan Government through a variety of actors has mobilized its efforts in a number of ways to support this population of companies. This study assesses the extent to which actors within the Moroccan SMEs’ financing ecosystem align to support these companies and develop their ability to access external financing. Using the MACTOR model, based on an in-depth contextual analysis and expert interviews, our findings suggest that Morocco’s SMEs’ financing ecosystem is skewed, with high levels of convergence between its components.

The decentralization of the NHIS’s implementation to states intended to hasten progress towards universal health coverage, has not effectively addressed healthcare disparities, particularly in Lagos State. The implementation of the Lagos State Health Insurance Scheme appears to perpetuate structural violence, evident in increased out-of-pocket expenses, discrimination based on insurance type, and substandard healthcare delivery. The study therefore examined how structural violence has affected the policy outcomes of the Lagos State Health Insurance Scheme, with a specific emphasis on junior officers in grade level 01–07 in five selected ministries situated within Lagos State. Both primary and secondary data were collected using questionnaire, interview and literature search. Data gathered were analysed statistically and thematically. The findings of the study indicate that the policy outcome of the scheme has been adversely affected by structural violence, resulting in dissatisfaction, compensation claims for unresolved health issues and a shift in health insurance providers among enrolled junior officers.