This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

Global CO₂ emissions pose a serious threat of climate change for high-growth countries, requiring increased efforts to preserve the environment and meet growing economic needs through the use of renewable energies. This research significantly enhances the current literature by filling a void and differentiating between short-term and long-term impacts across economic growth, renewable energy consumption, energy intensity, and CO₂ emissions in BRIC countries from 2002 to 2019. In contrast to approaches that analyze global effects, this study’s focus on short and long-term effects offers a more dependable insight into energy and environmental research. The empirical results confirmed that the effect of economic growth on CO₂ emissions is positive both in the short and long term. Moreover, the effect of energy consumption is negative in the short term and positive in the long term. The effect of energy intensity is positive in the short term and negative in the long term. Accordingly, policy recommendations must be adopted to ensure that these economies respond to the notion of sustainable development and the relationship with the environment. BRIC countries must strengthen their industries in the long term in favor of the use of renewable energies by introducing innovation and technology. These economies face the challenge of a transition to renewable energy sources by creating a new energy and industrial sector environment that is more environmentally friendly atmosphere.

We have studied the effect of the series resistance on the heating of the cathode, which is based on carbon nanotubes and serves to realize the field emission of electrons into the vacuum. The experiment was performed with the single multi-walled carbon nanotube (MCNT) that was separated from the array grown by CVD method with thin-film Ni-Ti catalyst (nickel 4 nm/Ti 10 nm). The heating of the cathode leads to the appearance of a current of the thermionic emission. The experimental voltage current characteristic exhibited the negative resistance region caused by thermal field emission. This current increases strongly with increasing voltage and contributes to the degradation of the cold emitter. The calculation of the temperature of the end of the cathode is made taking into account the effect of the phenomenon that warms up and cools the cathode. We have developed a method for processing of the emission volt-ampere characteristics of a cathode, which relies on a numerical calculation of the field emission current and the comparison of these calculations with experiments. The model of the volt-ampere characteristic takes into account the CNT’s geometry, properties, its contact with the catalyst, heating and simultaneous implementation of the thermionic and field emission. The calculation made it possible to determine a number of important parameters, including the voltage and current of the beginning of thermionic emission, the temperature distribution along the cathode and the resistance of the nanotube. The phenomenon of thermionic emission from CNTs was investigated experimentally and theoretically. The conditions of this type emission occurrence were defined. The results of the study could form the basis of theory of CNT emitter’s degradation.

As urbanisation increases, questions arise about the desirability of further urban growth, as it was not accompanied by corresponding economic growth, and social and environmental problems began to grow in the largest cities in the world. The objective of the article is to substantiate the limits of urbanization growth in Kazakhstan based on the study of theoretical views on this process, analysis of the dependence of social and economic parameters of 134 countries on the urbanisation level and calculation of the urbanisation level that contributes most to economic growth and social well-being. To achieve the goal, the following tasks have been set and solved: theoretical views on the process of urbanization have been generalized; a hypothesis has been put forward about the emergence of an “urbanization trap” in which the growth of large cities is not accompanied by economic growth and improvement of social well-being; an analysis of the dependence of socio-economic indicators on the level of urbanization has been carried out on the example of 134 countries of the world; the level of urbanization that maximizes economic growth and social well-being is calculated; the necessity of the development of small towns in Kazakhstan is substantiated. To solve the problems, the methods of logical analysis, analogies and generalizations, economic statistics, index, graphical, Pearson correlation analysis, Spearman and Kendall rank regression based on models in SPSS were used. As a result, the following conclusions are made: the hypothesis of a possible deterioration of socio-economic indicators in large cities is confirmed; the best positive result is demonstrated by the level of urbanization of 50%–59%. The recommendations are justified: in Kazakhstan, it is necessary to adhere to the level of urbanization no higher than 59%; the growth of urbanization should be ensured through the development of small towns; it is necessary to improve the methods of managing the process of urbanization and develop individual city plans.

Natural water purification system especially constructed has been commonly employed in Taiwan and worldwide nowadays. This paper has reviewed several papers written by the author.

This article delves into the controversial practice of utilizing a student’s first language (L1) as a teaching resource in second language (L2) learning environments. Initially, strategies such as code-switching/code-mixing and translanguaging were considered signs of poor linguistic ability. There was a strong push towards using only the target language in foreign language education, aiming to limit the first language’s interference and foster a deeper immersion in the new language. However, later research has shown the benefits of incorporating the first language in bilingual education and language learning processes. It’s argued that a student’s knowledge in their native language can actually support their comprehension of a second language, suggesting that transferring certain linguistic or conceptual knowledge from L1 to L2 can be advantageous. This perspective encourages the strategic use of this knowledge transfer in teaching methods. Moreover, the text points to positive results from various studies on the positive impact of L1 usage in L2 classrooms. These insights pave the way for further exploration into the application of the first language in adult English as a Second Language (ESL)/English as a Foreign Language (EFL) education, particularly regarding providing corrective feedback.