Objective: To evaluate the clinical and radiographic results and complications of arthroscopic subcapital realignment osteotomy for the treatment of chronic and stable proximal femoral epiphysiolysis (PFE) in an initial series of patients. According to the literature review, the study presents the first description of an arthroscopic technique of this type of osteotomy. Methods: Between June 2012 and December 2014, seven patients underwent arthroscopic subcapital realignment osteotomy for the treatment of chronic, stable PFE. The mean age of the patients was 11 years and four months. Minimum follow-up ranged from 6 to 36 months (mean, 16.5 months). Patients were clinically evaluated according to the Harris Hip Score modified by Byrd and radiographically according to Southwick’s quantitative classification and the epiphyseal-diaphyseal angle. Postoperative complications were analyzed. Results: With regard to the evaluation of the Harris Hip Score Modified by Byrd clinical score, a preoperative mean of 35.8 points and a postoperative mean of 97.5 points were observed (p < 0.05). Radiographically, five patients were classified as Southwick grade II and two as grade III. A mean correction of the epiphyseal-diaphyseal angle of 40° was observed. There were no immediate postoperative complications. One patient developed avascular necrosis of the femoral head, without collapse or chondrolysis at the last follow-up (22 months). Conclusion: The arthroscopic technique presented by the authors for the treatment of chronic, stable PFE resulted in clinical and radiographic improvement of the patients in this initial series.

The article examines the current state of fertility processes in Kazakhstan, the diversity of reproductive scenarios, and the reasons for their formation. The authors proceed by analysing the sovereign demographic system formed in Kazakhstan in the first quarter of the 21st century based on the Kazakh ethnic group. Cluster analysis was performed for demographic zones, considering indicators such as the proportion of Kazakhs in the urban population and the total fertility rate in cities. We believe that case technology allows us to demonstrate the differences in the reproductive attitudes and behaviour of urban Kazakhs, ultimately determining the trends in reproductive processes in the country. The focus is given to the socio-cultural and socio-economic differences across the regions of Kazakhstan and their impact on fertility processes in the context of the accelerated urbanisation of Kazakhs. The main variants of adaptation of the reproductive behaviour of Kazakhs to new urban living conditions are described, and an assumption is made about further prospects for maintaining or changing birth rates in Kazakhstan.

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.

With the rapid development of modern science and technology, various new technologies have also emerged. In this environment, new requirements are put forward for the teaching of high-frequency electronic circuits. It is necessary to keep up with the development trend of the times and carry out course teaching reforms.

This article advocates for a fundamental shift in England’s legal approach to professional negligence, particularly within the domains of accounting and audit. English law should move away from its intricate and unclear case law surrounding professional negligence towards a clearly defined test for professional misconduct. Drawing upon a comparative analysis with the legal framework in the United States, where auditors are not shielded from liability under the law, the article highlights the need for a more consistent and accountable legal landscape in England. One of the main aspects that necessitates change is the proximity test, as set out in the Caparo case, which currently prevents auditors from being held liable for negligence to investors (as third parties)—despite investors relying on auditors for their professional skill to audit accounts. As investors rely on audited accounts when making financial decisions, a well-defined test for professional negligence should align English law with international standards and empower victims to seek compensation from the auditors themselves and/or the auditors’ professional indemnity insurance. Such a change would enhance trust and transparency in the financial domain.

The spread of the coronavirus disease in 2019 (COVID-19) in Thailand has led to a lack of liquidity and income for entrepreneurs, increasing the variety of distribution channels compared to store sales. This will be a solution for businesses struggling and creating value to raise the income levels of community enterprises in Thailand. This was an integrated and participatory action research using qualitative techniques through observation, interviews, recordings, analysis, and interpretation of the operational characteristics of community enterprises from field visits for consultation. This study aimed to examine the problems and obstacles of online selling by community enterprise entrepreneurs and to find guidelines for advising lead entrepreneurs in the Digital Market. These 25 community enterprise entrepreneurs produced community herbal products in Thailand. The research findings were analyzed using grounded theory according to the research objectives. From the research results, it is possible to summarize the problems and obstacles faced by entrepreneurs in selling products online among community enterprise entrepreneurs owing to the lack of knowledgeable administrators and the decline in demand for products affected by the COVID-19 pandemic. Furthermore, barriers to laws, regulations requirements related to cannabis products included legal controls only for cultivation and the production process until the product was sold, and production capacity could not be produced to meet the demand when there was a large volume of orders. Solutions were as follows: increasing skills and knowledge for entrepreneurs, especially in the potential; finding a way to pass on the business to the new generation to continue the business; using strategies to create cooperation with other enterprise networks and government agencies; creating online selling channels through various platforms; increasing funding to develop production processes; and using technology to create competitive advantages and marketing planning and delivery to make online sales an essential channel.