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.

African countries have shown interest in developing the legal framework for electronic payment as part of digital law. The article aims to analyze the role of the legal framework for electronic payment in the field of digital economy. It relies on a legal methodology through analyzing legal texts related to electronic payment. It also relies on the comparative and descriptive approaches whenever there is a scientific necessity. The article concluded that the legal framework plays an important role in the field of digital economy. This framework appears in the general rules of civil and commercial laws or through the laws of money and credit. Other laws also play a complementary role, such as criminal law and personal data protection laws.

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.

Baribis Fault disasters caused the loss of human lives. This study investigates the strategies local communities employ in Indonesia to cope with disasters. A qualitative study was conducted on various cultural strategies used to mitigate disasters in relevant areas. These strategies were selected based on the criteria of locally based traditional oral and written knowledge obtained through intensive interviews. The study reveals that technological and earth science solutions are insufficient to resolve disasters resulting from Baribis Fault activity. Still, local culture and knowledge also play a crucial role in disaster mitigation. The study contributes to a deeper understanding of how cultural strategies avoid disasters and highlights the need to transform local knowledge regarding effective cultural strategies for mitigating such disasters. This transformation can have positive psychological implications and enhance community harmony.

This study evaluates the influence of quality certificates on sustainable food production in Poland, considering economic, social, and environmental dimensions. Analyzing 25 different certificates, the research explores their criteria, procedures, and costs across various food product categories, including meat, fish, and plant-based products. The study provides a detailed review of certification processes, from initiation to audits and inspections. It identifies both commonalities and differences among certificates, each addressing unique aspects such as environmental impact, worker rights, and product origins. Despite the diversity in standards and procedures, the study underscores the need for standardized international criteria to improve transparency and meet consumer expectations, highlighting the significant role of quality certificates in advancing sustainable food production.