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.

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.

This study investigates the impact of the metaverse on English language teaching, focusing on the perspectives of students from the University of Boyacá. The use of the metaverse was compared with the Moodle platform in a virtual educational environment. A mixed-method approach combining quantitative and qualitative methods was employed. The sample consisted of 30 university students enrolled in English courses, randomly assigned to two groups: one using the metaverse and the other using Moodle. Students’ grades on different activities and assessments throughout the course were collected, and semi-structured interviews were conducted to explore students’ perceptions of the educational platforms. Results revealed that while students recognize the potential of the metaverse to enhance interactivity and learning experience, they also identified technical and accessibility challenges. Although no significant differences in grades were found between the groups, less variability in grades was observed in the metaverse group. The mixed design allowed for a more comprehensive understanding of the impact of the metaverse on English language teaching, while providing a variety of student perspectives on their experience with educational technology. This research contributes to understanding the role of the metaverse in English language teaching and highlights key areas for future research and developments in the field of virtual education.

Since an outbreak of COVID-19 in the late 2019 in Wuhan in China, the pandemic and contagious nature of coronavirus did not spare Nigeria as the most populous Africa nation from being affected. Statistical records have shown that a large number of citizens were affected and overwhelming literature has explored different dimensions of the impacts of COVID-19 in the country. However, there is a less attention in exploring legal, economic, health and ethical impacts of the pandemic on Nigerian children. The paper primarily aims at filling this gap in the existing body of knowledge. Systematic literature review (SLR) and content analysis of secondary data of online peer-reviewed, scholarly articles among others were used as methodology. The findings revealed that, the general economic impact of COVID-19 that affects trade and small & medium scale business activities of parents also directly or indirectly affected their children. The health consequence of COVID-19 affects provision of nutritious foods that would help their balanced diet and growth. It is further noted that the ethical impact of COVID-19 affects their right to education as a result of lockdown during the first phase of the out-break. It is however reiterated that, there has not been adequate legal framework to address the multifarious im-pacts of COVID-19 on the Nigerian children. In conclusion, this paper has novel contribution specifically showing concern for children during the period of COVID-19 pandemic in the country. It is therefore suggested that efforts should be galvanized by the stakeholders in addressing multifarious challenges of the impact of COVID-19 on the Nigerian children as explored in this study.