In the current era of globalization, the need arises to train individuals who are spiritually enriched, creatively developed, and culturally grounded through the advancement of education and science, as well as through art and culture. These individuals must be capable of integrating artistic creativity into their professional activities. In this context, the issue of fostering values of historical and cultural significance through virtual reality technologies emerges as a novel area of research. The study aims to reveal the essence of the concept "virtual museum" and test the level of perspective art teachers' readiness for utilizing the virtual museum in their professional activity to foster their cultural values of artic creativity. Employing quantitative and qualitative methods, the study encompassed questionnaires, tests, and assignments administered to 135 university students divided into control and experimental groups. To diagnose students' readiness to utilize virtual museum technology in their professional activities, three components (motivational, cognitive, and operational), criteria, indicators and levels of readiness were identified. Findings indicate that there is a noticeable difference between the experimental group's results before and after completing the authors' elective course titled "Methodology of using the virtual museum". This demonstrates the effectiveness of this course conducted with the experimental group. The study highlights the importance of perspective art teachers' acquisition of knowledge, skills and competences necessary to implement the virtual museum method in their teaching activity through the proposed elective course incorporated into the university educational process in order to foster students' cultural values of artic creativity.

This study focuses on the use of the Soil and Water Assessment Tool (SWAT) model for water budgeting and resource planning in Oued Cherraa basin. The combination of hydrological models such as SWAT with reliable meteorological data makes it possible to simulate water availability and manage water resources. In this study, the SWAT model was employed to estimate hydrological parameters in the Oued Cherra basin, utilizing meteorological data (2012–2020) sourced from the Moulouya Hydraulic Basin Agency (ABHM). The hydrology of the basin is therefore represented by point data from the Tazarhine hydrological station for the 2009–2020 period. In order to optimize the accuracy of a specific model, namely SWAT-CUP, a calibration and validation process was carried out on the aforementioned model using observed flow data. The SUFI-2 algorithm was utilized in this process, with the aim of enhancing its precision. The performance of the model was then evaluated using statistical parameters, with particular attention being given to Nash-Sutcliffe efficiency (NSE) and coefficient of determination (R²). The NSE values for the study were 0.58 for calibration and 0.60 for validation, while the corresponding R² values were 0.66 and 0.63. The study examined 16 hydrological parameters for Oued Cherra, determining that evapotranspiration accounted for 89% of the annual rainfall, while surface runoff constituted only 6%. It also showed that groundwater recharge was pretty much negligible. This emphasized how important it is to manage water resources effectively. The calibrated SWAT model replicated flow patterns pretty well, which gave us some valuable insights into the water balance and availability. The study’s primary conclusions were that surface water is limited and that shallow aquifers are a really important source of water storage, especially for irrigation during droughts.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.