In China, ideological and political education is currently the hot direction of teaching reform in various colleges and universities, yet the development of appropriate teaching evaluation methods needs to catch up. This study addresses the pressing need for a preliminary investigation into the complex relationships among ideological and political education, the students’ learning satisfaction and teaching quality. This research examines the influence of teaching and ideological and political education quality on students’ satisfactions by designing a set of scales, collecting about 3800 questionnaires. Utilizing Structural Equation Modeling (SEM) and qualitative interviews, this study reveals that the teaching quality directly affects students’ learning satisfaction and ideological and political education. Notably, ideological and political education can also affect students’ learning satisfaction. The findings underscore the importance of including ideological and political education assessments in evaluating courses. This research contributes to the ongoing dialogue on effective teaching evaluation methods in the context of evolving educational practices.

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 investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

Plum (Prunus domestica) is a seasonal nutraceutical fruit rich in many functional food nutrients such as vitamin C, antioxidants, total phenolic content, and minerals. Recently, researchers have focused on improvised technologies for the retention of bioactive compounds during the processing of perishable fruits; plum is one of these fruits. This study looked at how the percentage of moisture content and percentage of acidity were affected by conventional drying and osmotic dehydration. Total phenolic content (mg GA/100 g of plum), total anthocyanin content (mg/100 g), and vitamin C (mg/100 g) Conventional drying of fruit was carried out at 80.0 ℃ for 5 h. At various temperatures (45.0 ℃, 50.0 ℃, and 55.0 ℃) and hypertonic solution concentrations (65.0 B, 70.0 B, and 75.0 B), the whole fruit was osmotically dehydrated. It was observed that the osmotically treated fruit retains more nutrients than conventionally dried fruit. The total phenolic content of fruit significantly increased with the increase in process temperature. However, vitamin C and total anthocyanin content of the fruit decreased significantly with process temperature, and hypertonic solution concentration was observed. Hence, it was concluded that osmodehydration could be employed for nutrient retention in plum fruit over conventional drying. This process needs to be further refined, improvised, and optimised for plum processing.

Vocational colleges should not only cultivate highly skilled talents, but also improve the comprehensive quality of students. The cultivation of students' comprehensive qualities cannot be separated from the efforts of schools, counselors, and every course teacher. Vocational education is different from undergraduate education, and finding a teaching model suitable for students in vocational colleges is particularly important. The integrated teaching model proposed in this article integrates theory and practice, and the entire teaching process is integrated into curriculum ideological and political education. In order to ensure teaching effectiveness, teachers participate and supervise the entire process, aiming to cultivate students' ability to unite and assist, solve problems, and express language skills, self-learning abilities, etc., so that students can truly become a comprehensive and high-quality talent.

In the cultivation of talents in universities, in order to ensure the efficiency and scientificity of talent cultivation, the construction of an accounting professional teaching quality monitoring system based on "closed-loop control" is an effective path for universities to enhance their market core competitiveness and development power under the new curriculum reform. Under the new round of basic curriculum reform, the "Accounting Professional Teaching Quality Monitoring System Based on Closed Loop Control", as an integrated education system established from multiple dimensions, is of great significance for improving the quality and efficiency of current talent cultivation through rational application in university talent cultivation. In view of this, this article mainly systematically analyzes the significance of constructing a "Accounting Professional Teaching Quality Monitoring System" based on "closed-loop control", and conducts in-depth discussions on the current construction status and optimization path, in order to meet the national sustainable development demand for high-quality technical composite talents.