In order to promote the application of noise map in high-speed railway noise management, the high-speed railway noise map drawing technology based on the combination of noise prediction model and geographic information system (GIS) is studied. Firstly, according to the distribution characteristics of noise sources and line structure characteristics of high-speed railway, the prediction model of multi equivalent sound sources and the calculation method of sound barrier insertion loss of high-speed railway are optimized; secondly, a three-dimensional geographic information model of a high-speed railway is built in GIS software, and the railway noise prediction technology based on the model is developed again; then, the noise of discrete nodes is calculated, and the continuous noise distribution map is drawn by spatial interpolation. The research results show that the comparison error between the noise map of a high-speed railway drawn by this technology and the measured results is less than 1 dB (A), which verifies the accuracy and practicality of the high-speed railway noise map, and can be used as a reference for the railway noise management department to formulate noise control countermeasures.

In the past three decades, nanotechnology has attracted extensive attention. People have many expectations on the utilization of nanotechnology in medicine, but unfortunately, these expectations are unlikely to be realized. In the field of nanotechnology, the niche for building commercial products has not been developed yet. However, metal nanoparticles have attracted people’s attention since ancient times because of their optical properties, which are very different from those of bulk metals. By understanding the origin of these optical properties and using current technology, these nanoparticles can be manipulated to build a palette. Using micro measurement equipment, the palette can be printed with very good resolution.

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.

This article examines the legal challenges associated with the utilization of marine genetic resources (MGR) at both the national level and beyond national jurisdiction (BBNJ). The legal challenges addressed are as follows: 1) MGR are located across various jurisdictions, encompassing both national and international domains. The analysis starts with an overview of the international regulations that govern the utilization of genetic resources (GR) and their influence on national legislation. It emphasizes the principle of state sovereignty over natural resources while defining MGR and determining ownership; 2) It further highlights the intersection of national and international laws, particularly in transboundary contexts and within Indigenous and Afro-descendant peoples (IADP) territories, analyzing how these regulations are interpreted and applied in such scenarios; 3) The legal challenges related to the use of MGR in international waters are examined. Special emphasis is placed on the recent United Nations (UN) Agreement concerning this issue. This includes an analysis of its impact and specific provisions related to the utilization of MGR, such as the quantity to be collected, the methodology employed, collection sites, among others. The article concludes by asserting that the equitable distribution of benefits from the use of GR should begin at the earliest stages of access to these resources, including project planning and sample collection, rather than being delayed until the patenting and commercialization phases. Early benefit-sharing is essential for promoting fairness and equity in the use of MGR.

This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

The aim of our study is to provide information on how and to what extent professionals of art institutions in Hungary and Slovakia (contemporary galleries and museums) use artificial intelligence in their work processes. Our research focuses on the extent to which these institutions use artificial intelligence in the development of the institution’s operational strategy, or how they can embed the assumed usefulness of artificial intelligence in the operation of the institution, be it the creation of an exhibition, the textual processing of the professional life of an artist, or a about a tool that shapes the gallery’s marketing strategy. We conducted ten in-depth interviews in the two countries, the interviewees were selected using the snowball method. The interview took place among professionals and professionally credible artists who are actively active in contemporary fine art life. The results revealed that the use of artificial intelligence as a tool in the creative work processes is not a requirement in the field of culture, neither in Hungary nor in Slovakia. All the interviewees already had professional experience with AI, 90% of those interviewed would like to deepen their knowledge of the creative use methods of AI, e.g., by creating working groups in the workplace on an experimental basis. Based on our conclusions, we can say that artificial intelligence currently has no conscious strategic use in contemporary art institutions. It can be said that creative professionals are aware of the possibilities of using artificial intelligence in their own field of image, video, and text creation, but there is uncertainty on the part of creators and curators when it comes to copyright. The in-depth interviews provided source material for the compilation of a standardized set of questions for a larger survey of 300-500 people, proportional to the sample, so our presented results are partial results of a larger research.