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.

The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.

An important element in dealing with HIV/AIDS is to disclose of its status to others. One of the problems faced by HIV/AIDS sufferers in disclosing their status is finding people they can trust, who can keep information about their HIV/AIDS status and not divulge it to other parties without their permission. Not many people can accept them without prejudice and stigma. This article discusses the communication efforts carried out by female AIDS activists in the community as co-owners who receive information from people with HIV/AIDS and subsequently become confidants and assist them in medical and psychological and social aspects. This study used a qualitative method. Data was collected through in-depth interviews with 9 Community AIDS activist women from 7 regions. The results of the study reveal the process of housewives transforming into community AIDS activists, how they get personal information about the status of HIV/AIDS and eventually become co-owners of information who eventually become confidants, have responsibilities and help people with HIV/AIDS in health, psychological and social aspects.

The Hungarian tourism and hospitality industry has faced serious challenges in recent years. The tourism and hospitality sector has been confronted with severe challenges in recent years. Even after the end of the pandemic, the industry has not seen the expected recovery, as rising inflation, declining discretionary income and a lack of foreign tourists have further hampered the industry. The hotel market in Budapest in particular has been significantly affected by these developments. Despite the difficulties, investors continue to see opportunities in the market. One example is the purchase by a group of real estate investors of an under-utilised leisure centre in District VII, which they intend to convert into a hotel. Our study is part of this project and its primary objective is to define the parameters of the future hotel and analyse the market opportunities and challenges. Our research focuses on the hotel market in Budapest and uses methods such as benchmarking, STEEP and SWOT analyses, as well as four in-depth interviews with key players in the market. The benchmarking examined the operations of hotels in the capital, while the in-depth interviews provided practical experience and insider perspectives. On the basis of the interviews and analyses, the study identifies possible directions for improvement and factors for competitive advantage.

This research study aims 1) to create a structural equation model for sports sponsorship of halal products in Thailand and 2) to examine the direct and indirect influence of variables that are components of the structural equation model for halal products, specifically in the context of becoming a sports sponsorship for halal products in Thailand. The study focused on a sample group of Thai Muslims interested in watching and following the news and participating in Thai sporting events. The researcher chose a sample size of 400 participants from this population, excluding backup data gathering and data analysis, to ensure the questionnaire’s quality and dependability. The results of the data analysis from the structural equation model created show that it is consistent with empirical data. The results of the statistical hypothesis test reveal that the level of religious adherence and the level of awareness of entering into sponsorship have both direct and indirect influences on consumer attitudes and purchase intentions with statistical significance at 0.01. It can also be identified that if a sponsor increases awareness among Muslim viewers through branding or product presentations in events that feature halal symbols or indicate compliance with religious standards, it will lead to a more positive attitude and higher purchase intentions. This insight can be applied to marketing promotion in administrative regions or countries where the majority of the population is Muslim.

We studied Zeta potentials of nanoparticles titanium dioxides （nTiO₂） in different concentration of NaNO₃ and phosphate (P) solutions. In addition, the effect of flow rate on the transport of nTiO₂ in P was investigated at pH＝6.5. Experimental results show that the Zeta potential of nTiO₂ is compressed with the increasing ion concentration (IC) of NaNO₃ at pH＝6.5. The negative charge increases with the augment of P. Therefore, the high P and low NaNO3 induce the stabilization of nTiO₂ aggregates. The transport experiments suggest that the rapid flow rate is favorable for the transportability of nTiO₂ and soluble phosphate. The breakthrough transport curves (BTCs) of nTiO₂ in sand columns can be fitted well with two-site kinetic attachment model. The modeling results suggest that the values of first-order attachment rate coefficients (k₂) and detachment rate coefficients (k_2d) on site 2 and first-order attachment rate coefficients (k₁) on site 1 are responsible to the attaching efficiency of nTiO₂ on sands and their transportability.