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 work is devoted to the numerical solution of the initial boundary value problem for the heat equation with a fractional Riesz derivative. Explicit and implicit difference schemes are constructed that approximate the boundary value problem for the heat equation with a fractional Riesz derivative with respect to the coordinate. In the case of an explicit difference scheme, a condition is obtained for the time step at which the difference scheme converges. For an implicit difference scheme, a theorem on unconditional convergence is proved. An example of a numerical calculation using an implicit difference scheme is given. It has been established that when passing to a fractional derivative, the process of heat propagation slows down.

Bael or Aegle marmelos Corrêa is considered a sacred tree by Hindus and is offered to Lord Shiva while worshipping. It grows in the Indian subcontinent and Southeast Asia and is called by various names in different regions. Bael has been used as a traditional medicine in India and other Southeast Asian countries to treat various ailments, including diarrhea, chronic dysentery, constipation, gonorrhea, catarrh, diabetes, deafness, inflammations, ulcerated intestinal mucosa, intermittent fever, melancholia, heart palpitation, and also to control fertility. The ethnomedicinal properties of Bael are owing to its ability to synthesize alkaloids, cardiac glycosides, anthocyanins, flavonoids, steroids, saponins, terpenoids, tannins, lignins, quinones, coumarins, proteins, carbohydrates, amino acids, reducing sugars, fats, and oils. The aegeline, auroptene, umbelliferone, psoralene, marmin, imperatorin, xylorhamnoarabinogalactan I pectic polysaccharide and skimmianine are synthesized by different parts of Bael, and they have shown antibacterial, anti-inflammatory, analgesic, anti-allergic, anthelmintic, antidiabetic, anticancer, cardioprotective and neuroprotective activities in various experimental models. The present review has been written consulting various publications, and different websites including Google Scholar, Pubmed, ScienceDirect, and Google.

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.

The development of entrepreneurship in fisheries operations is an important component of eliminating poverty. Fisherman obviously produce fishery goods, despite the broad recognition of the positive role that entrepreneurship can play in the reduction of poverty. Integration into one’s society and economy are increasingly beginning to be seen as an essential component of entrepreneurial success. This study aims to investigate the cultural and entrepreneurial attitudes of fishermen involved in the production of fishery products in the Province of West Sumatra, Indonesia, accordingly with a particular focus on marine resource conservation areas in village development. In this development, the descriptive design of capitals was utilized. This design included interviews, a questionnaire survey, and a review of the relevant body of literature. As a result, the purpose of the study was to propose an alternative model for the development of villages that would be considered novel in Indonesia. The findings demonstrated that the model makes a contribution to enhancing the socio-economic, cultural, and social capabilities of a group of fishermen. In conclusion, tourism that is focused on social entrepreneurship has the potential to boost entrepreneurial attitudes as well as the atmosphere surrounding community understanding of creative village development. We came to the conclusion that implementing tourism with a focus on social entrepreneurship could increase entrepreneurial attitudes and create an atmosphere that is more conscious of the needs of the community in village development.