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.

The present study demonstrates the effect of direct solar drying (DSD) and hot air drying (HAD) on the quality attributes of Fuji apple slices. DSD samples took a longer time (150–180 min) to dry and simultaneously reached higher equilibrium moisture content at the end of rehydration than HAD samples. DSD samples have higher rehydration ability, dry matter holding capacity, and water absorption capacity than HAD samples. Among several empirical models, the Weibull model is the best fit with higher R² (0.9977), lower root mean square (0.0029), and chi-square error (0.0031) for describing the rehydration kinetics. Rehydrated HAD samples showed better color characteristics than DSD in terms of overall color change, chroma, and hue angle values. Whereas the hardness and chewiness of rehydrated DSD samples were better than HAD samples because of higher dry matter holding capacity in DSD. Apart from color retention, the DSD samples showed better rehydration capacity and a good texture upon rehydration than HAD slices.

The H3N2 influenza virus is spiking dramatically, which is a major concern worldwide and in India. The multifunctional hetero-trimer influenza virus RNA-dependent RNA polymerase (RdRP) is involved in the generation of viral mRNA and is crucial for viral infectivity, which is directly related to the virus’s ability to survive. The goal of the current work was to use molecular docking to determine how the RdRP protein might be affected by powerful bioactive chemicals found in Calotropis gigantia latex. By applying CB-dock 2 analysis and 2D interactions, an in-silico docking study was conducted using a GC-FID (gas chromatography with flame-ionization detection) based composition profile. Tocospiro A (15%), Amyrin (7%), and Gombasterol A were found by GC-FID to be the main phytocompounds in the latex of Calotropis gigantia. The docking result showed that ligands were effectively bound to RdRP. According to interaction studies, RdRP/ligand complexes create hydrogen bonds, van der Waals forces, pi-alkyl bonds, alkyl bonds, and pi-Sigma bonds. Therefore, it was suggested that Calotropis gigantia latex may represent a possible herbal remedy to attenuate H3N2 infections based on the above findings of the fragrance profile and docking.

Climate change has affected the coasts of the world due to numerous factors, including the change in the intensity and frequencies of the storms and the increase in the mean sea level, among others. Argentina has extensive coastal areas, and research and monitoring tasks are expensive and require a significant number of personnel to cover large geographical areas. Given this, citizen science has become a tool to increase scientific research's spatial and temporal extension. Therefore, the paper aims to analyze the methodology and development of the citizen science project in Villa Gesell and its lessons for applying them in future coastal environmental monitoring projects. The methodology was based on an experience of the project co-created between activists and researchers. This project included four phases for social and physical aspects: training for the citizens, theoretic and practical aspects of coastal dynamics, and how to measure its geomorphological and oceanographic variations; data collection: the activists who received the training performed the measurements to monitor the beach; data analysis by scientists; and dissemination of results; the report data were disseminated by citizens in their community. The analysis of case studies in citizen science projects generates a fundamental learning arena to apply in future projects. Among the positive aspects were the phases established for their development and the methodology used to collect beach monitoring data.

The rapid progress of information technology has made public online participation in policy formulation an inevitable product of modern government reshaping and reconstruction. However, compared with developed countries, citizens’ online participation in policy formulation in China started relatively late. Thus, in order to explore an effective and efficient method for Chinese citizens’ participation in policy formulation, this research made a brief review of the experiences from the typical developed country of United States of America at first, followed by some other developed countries such as Singapore, South Korea, and Japan in Asia with similar situations. Still, combined with the current situation of the China itself into consideration, this research further proposes targeted recommendations. It is expected that the findings in this research could provide some references for the Chinese government to form more effective and efficient theoretical frameworks targeted at the future development trends of the Chinese society and accordingly, to improve the construction of democracy in China.

This study explores the marginalization of a poor fishing community in Gwadar, Pakistan. The study provides an insight into how different levels of power, such as hidden, visible/pluralist, and invisible ideological powers, are used in policy arenas to hinder fishers’ access to participatory spaces, decision-making, and resource use. By employing Gaventa’s power cubes analytical model, we analyze fishers’ experiences and prevailing scenarios. Qualitative research methods were used to collect data, including in-depth interviews and participant observation. The finding shows that the interests of the fishing community in fishery policies and ongoing development projects are excluded both with intention and unintentionally. The exclusion of the local fisher community from key spaces brings interruptions and transformations that influence their lives. Due to this, they are induced to join insurgent groups to confront exclusion-based policies in Gwadar, Pakistan.