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.

By referring to relevant literature, we will deeply study the development of school sports in the early Republic of China, the rise of the New Culture Movement, the advocates and advocates of new culture, actively promote "new sports", and strive to overthrow the dregs of military nationalism education ideas and change the impact of Japanese gymnastics on school sports. With the outbreak of the "May Fourth Movement", the New Culture Movement not only had a greater impact on education and culture, but also accelerated the domestic political game to a certain extent, which ultimately led to the transformation of school physical education and the realization of Pragmatism education. In view of this, this article will start from an overview of the characteristics of school sports in the early Republic of China, focus on the analysis of the impact of the May Fourth New Culture Movement on the transformation of school sports in the early Republic of China, and then explore the incentives for the transformation of school sports under the May Fourth New Culture Movement, hoping to play a certain reference role.

Border cities face significant challenges due to political, environmental, and social issues. Strong urban governance can help resolve many of these problems, but it requires identifying practical factors specific to each city’s location. This study aimed to assess the state of urban governance in Paveh, a border city with a population of 25,771 people. The research used both primary data collection (through a questionnaire) and secondary data sources (local and national databases and documents). The study randomly selected 379 households from Paveh’s population and determined a reliability value of 0.913 using the Cochrane procedure. To assess Paveh’s urban governance, eight criteria were used: participatory, rule-of-law compliance, transparency, responsiveness, consensus-oriented, equitable and inclusive, effective and efficient, and accountability. The findings revealed that Paveh’s urban governance, particularly in the dimensions of transparency and participation, is in an unfavorable situation.

Tomato is one of the major solanaceous vegetables, which has a unique place in the global vegetable market. Instead of being a high-value crop, there is still a need to do improvement in its potential against various biotic and abiotic stressors that adequately demolish its real yield. Alternaria solani (causing early blight disease) is designated as one of the fatal organisms that may reduce tomato crop yield by up to 80%. There were lots of methods, viz., chemical, cultural and biological suggested to overcome it. However, chemical strategies are much in vogue, but they have several negative consequences for human health and the ecosystem. Enlightening this issue, the efficacy of various treatments, viz., chemical fungicides (Amistar Top^®, Nativo^®, and Contaf^®), biochar and fungal bioagent (Trichoderma viride) was assessed under both in vivo and in vitro conditions. Induced resistance is mediated by several regulating pathways, like salicylic acid and jasmonic acid. These mediating pathways manipulate different physiological processes like growth and development, stress tolerance, and defence mechanisms of the plant. The assessment of results revealed that among all treatments biochar at 3.25% by weight consistently displayed remarkable effectiveness against the early blight infection by triggering resistance and improving the overall performance of tomato plants. This result is attributed to improved soil health, fastening mineralization as well as absorption processes, and boosting the plant’s immunity with the use of a higher concentration of biochar. Hence, it could be recommended for the overall improvement of tomato crop and its sustainability.

The developmental dilemma of infant and toddler care is examined from a family perspective, and in-depth analyses of infant and toddler care are conducted using Family Systems Theory and Cultural Capital Theory,which are essential to the holistic development of children, the balance between family and work, and the sustainable development of society and the economy.The developmental dilemmas of infant and toddler care are discussed in depth from the family perspective, and solutions are proposed accordingly. By applying family systems theory and cultural capital theory to analyze the root causes and influencing factors of the problem, it provides useful thoughts and suggestions for improving infant and toddler care practices.

Under the background of new curriculum reform, the purpose of secondary education and cultivation has been changed to cultivate students' comprehensive and professional abilities. Applying lifelike teaching to the English classroom of secondary education arts and sports students is an effective means to stimulate students' learning interests and improve their English proficiency. Based on the analysis of the current situation of English teaching for arts and physical education students in secondary education, the article puts forward several strategies of English lifelike teaching in order to better improve the English quality of students in secondary institutions and promote the development of English education in secondary institutions.