Depression is a mental disorder caused by various causes with significant and persistent depressed mood as the main clinical feature, and is the most common mental illness worldwide and in our country. The number of patients with depression worldwide was as high as 350 million in 2017, and the number of patients with depression in our country was nearly 100 million in 2019. The greatest danger of depression is self-injurious and suicidal behaviour, and this behaviour carries a high medical burden. Medication is the most costly treatment for depression in China, and while it is an effective way to treat patients with depression, it has many side effects and poor patient compliance. Non-pharmacological treatments commonly used in clinical practice include physiotherapy and psychotherapy. Physiotherapy is commonly used in non-convulsive electroconvulsive therapy, but its clinical efficacy is uncertain and it can also cause adverse effects such as heart failure and arrhythmias, which are poorly tolerated by patients. Psychotherapy is also a common non-pharmacological therapy. Cognitive therapy is a common form of psychotherapy, but the cycle of cognitive therapy is too long, the cost to the patient is high, and the patient’s cognitive ability has certain requirements. Music therapy is a combination of art and science. It is a cross-discipline that combines body, movement, dance and psychology and is a method of psychotherapy that has biological, psychological and social functions to compensate for deficiencies. Music therapy sees a fundamental connection between mind and body and emphasises that what affects the body also affects the mind. When mind-body integration is lacking, individuals will suffer from a variety of psychological disorders. Therefore, the core principles of music therapy emphasise that holistic individual health is embodied in the integration of mind and body, that body movement is expressive and communicative, and that music therapy uses body movement as a method of assessing the individual and as a means of clinical intervention.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

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 impact of the coronavirus outbreak was seen all over the world in all sectors. In the case of Bangladesh, it was not free of threats. Like all other sectors, the economic, social, and educational sectors were under serious threat. This study examined the effects of COVID-19 on the lives of Bangladeshi students, with a particular focus on their idealized portrayals of plans, daily routines, social interactions, and mental well-being. This research also investigated the influence of COVID-19 on education, social life, and other sectors and how the government was dealing with this unprecedented situation and these elevation challenges. A mixed-methods approach was adopted for this research. A total of 90 students from Bangladeshi higher educational institutions were taken as a sample size using the random sampling method. SPSS software was used for data analysis. The study’s quantitative results showed that Bangladeshi students faced challenges related to teaching, learning, and social distancing during the COVID-19 pandemic. Additionally, the study revealed that the pandemic adversely affected higher education in Bangladesh. Rebels and concerned citizens from all parts of the state must work together to move forward. COVID-19 has had a natural effect on education and almost every other field. The need for social distancing has pushed the education system to change because of social distancing. Many educational institutions worldwide have shuttered their campuses and relocated their teaching and learning online.

Political identity is of special significance to the political construction and social development of contemporary China. Returnee lecturers are an important part of the university teaching team and an important force in training socialist builders with Chinese characteristics. An empirical survey was conducted on 35 returnee lecturers in universities in Jinhua area by means of questionnaires and interviews. The results show that the political identity of the returnee lecturers is generally good, but there are some problems, such as political party identity, national identity, institutional identity and interest identity need to be improved. As a result, factors such as gender, political profile and length of stay abroad have a significant effect on the political identity of returnee lecturers. The paper concludes with some initiatives, such as strengthening ideological and political education, improving remuneration and promoting career development.

Noise pollution in construction sites is a significant concern, impacting worker health, safety, communication, and productivity. The current study aims to assess the paramount consequences of ambient noise pollution on construction activities and workers’ productivity in Peshawar, Pakistan. Noise measurements have been recorded at four different construction sites in Peshawar at different times of the day. Statistical analysis and Relative Importance Index (RII) are employed to evaluate the data Risk variables, such as equipment maintenance, noise control, increased workload, material handling challenges, quality control issues, and client satisfaction. The results indicated that noise levels often exceeded permissible limits, particularly in the afternoon, posing significant worker risks. In addition, RII analysis identified communication difficulties, safety hazards, and decreased productivity as significant issues. The results show that noise pollution is directly linked with safety risks, decreased performance, and client dissatisfaction and needs immediate attention by authorities. This paper proposes a strategic policy framework, recommending uniform hand signals and visual communication methods without noise for workers, worker training about safety, and using wearable devices in noisy settings. Communication training for teams and crane operators, proactive quality control, and customer-oriented project schedules are also proposed. These recommendations aim to mitigate the adverse effects of noise pollution, enhance construction industry resilience, and improve overall operational efficiency, worker safety, and client satisfaction in the construction sector of Peshawar, aligning with policy and sustainable development objectives.