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.

Combining physical, social, and economic elements, urban planning plays a critical role in creating sustainable, resilient, and livable urban environments. It encompasses the regulation of land use, infrastructure, transportation systems, and environmental resources, with a focus on sustainable urban design and green infrastructure. While progress has been made, there are still areas that have not been fully explored, including the integration of renewable energy sources and the development of urban environments that are resilient to environmental stresses. This study aims to analyze the direction and scope of urban planning research and to identify research gaps in this area. The method used is bibliometrics by analyzing data obtained from the Scopus database in January 2024. The results of this study showed that Yufeng Zhang, a professor at Wuhan University, China, was the most productive author in producing publications, namely 22 documents. In addition, the article produced by Qianqian Zhou is also influential in this research topic because it gets a number of citations, as high as 204 citations. Additionally, the results indicate the current focus of research on sustainability, adaptation to climate change, and technology in urban planning. These findings can guide future research, direct policy, and ensure an interdisciplinary approach to modern urban and regional challenges.

Mapping land use and land cover (LULC) is essential for comprehending changes in the environment and promoting sustainable planning. To achieve accurate and effective LULC mapping, this work investigates the integration of Geographic Information Systems (GIS) with Machine Learning (ML) methodology. Different types of land covers in the Lucknow district were classified using the Random Forest (RF) algorithm and Landsat satellite images. Since the research area consists of a variety of landforms, there are issues with classification accuracy. These challenges are met by combining supplementary data into the GIS framework and adjusting algorithm parameters like selection of cloud free images and homogeneous training samples. The result demonstrates a net increase of 484.59 km² in built-up areas. A net decrement of 75.44 km² was observed in forest areas. A drastic net decrease of 674.52 km² was observed for wetlands. Most of the wastelands have been converted into urban areas and agricultural land based on their suitability with settlements or crops. The classifications achieved an overall accuracy near 90%. This strategy provides a reliable way to track changes in land cover, supporting resource management, urban planning, and environmental preservation. The results highlight how sophisticated computational methods can enhance the accuracy of LULC evaluations.

Urban planning is critical to managing rapid urban growth, particularly in African regions experiencing high urbanization rates. This study focuses on Bol, Lake Chad Province, a city facing significant challenges due to inadequate planning frameworks compounded by recurrent humanitarian and climate crises. It fills an empirical gap by analyzing how local planning mechanisms respond to these socio-environmental complexities, with a focus on the interplay between institutional structures, legislative frameworks, and resource allocation. The study assesses urban planning practices in Bol to identify challenges and opportunities, with the aim of improving institutional effectiveness, aligning policies with realities, and integrating climate resilience strategies. Using a qualitative methodology, it combines field surveys, stakeholder interviews, and document analysis, using SWOT (Strengths, Weaknesses, Opportunities, Threats) and PESTEL (Political, Economic, Sociocultural, Technological, Environmental, Legal) frameworks for data analysis. The findings reveal that ineffective institutions, poor inter-sectoral coordination, outdated legislative frameworks and resource constraints hamper sustainable urban development in Bol. To address these issues, the study proposes to strengthen local institutional capacities, foster stakeholder collaboration, and modernize urban planning policies through participatory approaches. The study highlights the need to integrate resilience strategies into urban settings to mitigate climate change impacts and improve governance. These measures not only address immediate challenges, but also advance urban planning theory and provide a basis for future research on adaptation strategies in crisis-prone regions. This study offers practical insights for policy makers and contributes to developing more sustainable and resilient urban planning systems in similar contexts.

Over the past 50 years, urban planning documents have been drawn up in sub-Saharan African cities without any convincing results. The study of secondary towns in Chad shows that these planning documents have been hampered by natural and man-made factors. The aim of this study is to determine the factors hindering the implementation of planning documents in the town of Pala in Chad. To carry out the study, a methodological approach (using quantitative and qualitative data) based on a questionnaire and interview survey was deployed for data collection. With a sample of 300 households surveyed, the main conclusions of the study show that all the factors identified, such as water erosion with a rate of 17.7 T/Ha/year, expose the town to various risks. Demographics, on the other hand, represent a lesser and therefore acceptable challenge. As far as exogenous factors are concerned, the level of education of the head of household is a determining factor in the implementation and acceptance of urban planning documents in Pala. Confirmatory factor analysis and the Chi² test revealed that consideration of stakeholders’ needs and their inclusion in the process of drawing up these documents are factors that significantly influence their implementation. In contrast, age, gender and other variables did not reveal any significant anomalies in our analyses. Consequently, future efforts to implement Pala’s planning documents must be based on community participation and awareness of the acceptance of these documents, which are necessary in a process of decentralization and urban planning.

The sustainable development of Madeira Island necessitates the implementation of more precise and targeted planning strategies to address its regional challenges. Given the urgency of this issue within the context of sustainability, planning approaches must be grounded in and reinforced by a comprehensive array of thematic studies to fully grasp the complexities involved. This research leverages Geographic Information Systems (GIS) to analyze land use and occupancy patterns and their evolution within the municipality of Machico on Madeira Island. The study provides a nuanced perspective on the urban structure’s stagnation in the region, while concurrently highlighting the dynamic shifts in agricultural practices. Furthermore, it elucidates the transformation of predominant native vegetation within the municipality from 1990 to 2018. Notably, the research underscores the alarming decline in native vegetation due to anthropogenic activities, emphasizing the need for more rigorous monitoring by regional authorities to safeguard and preserve these valuable landscapes, habitats, and ecosystems.