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.

As an important component of socialist culture with Chinese characteristics, excellent traditional culture is not only the "cradle" of cultural origin, but also the foundation of advanced socialist culture and ideological and political guidance for students. It is an indispensable part of socialist education. With the advent of the Internet era, it not only poses challenges to the ideological and political education of college students, but also provides opportunities for development. In the new era, by means of new ideas and new methods, integrating fine traditional culture into the course of "Chinese Traditional Flower Arrangement Art" can not only promote the effectiveness and attractiveness of the Chinese traditional flower arrangement art course, but also promote the students' ideological level and recognition of excellent traditional culture, and help students improve their cultural awareness and national self-confidence. Based on this, this article explores the strategy research of integrating cultural confidence into the course of "Traditional Chinese Flower Arrangement Art".

Lean (also referred to as the Toyota Production System, TPS) is considered to be a radical alternative to the traditional method of mass production and batching principles for maximising operational efficiency, quality, speed and cost. Many hospitals inspired from lean manufacturing to develop their process. They had many improvements in their process. Hospitals reduced their patient waiting times, defects, wastes related to inventory, staff movement and patient transportation by implementing. This study utilizes scientometric and bibliometric tools to analyze visually the literature published in the field of medical lean manufacturing from 2009 to 2023. The relevant articles published from 2009 to 2023 were retrieved from the Web of Science Core Collection, VOSviewer and R software were used for bibliometric analysis and visualization. The number of publications related to the research has been increasing year by year before 2021, and then showed a downward trend, including 418 articles from 64 countries and regions, 743 institutions, 198 journals, and 1766 authors. The United States, Italy, and England are the main publishing countries in this research field. The journal “International Journal of Lean Six Sigma” published the most papers (n = 21) about lean manufacturing in medicine, the author with the most publications is Teeling SP, and the most influential author is Improta G. The top three keywords are “Healthcare”, “Quality improvement” and “Management”. This study provides a comprehensive bibliometric analysis of lean manufacturing in medicine, which can help researchers understand the current research hotspots in this field, explore potential research directions, and identify future development trends.

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.

Food security presents a complex challenge that spans multiple sectors and levels, involving diverse stakeholders. Such a challenge necessitates collaborative efforts and the creation of shared value among participants. Through the lens of service-dominant logic (S-D logic), food security can be redefined to achieve a more comprehensive understanding and sheds light on the dynamic interplay among stakeholders, enabling the realization of potential value co-creation. As a theoretical contribution, this research addresses the gap in explaining stakeholder interactions. This aspect is crucial for fostering collaboration, and the study accomplishes this by leveraging Social Network Analysis to identify clusters and assign them roles as sub-orchestrators to support the National Food Agency as the main orchestrator who responsible to implement co-creation management strategy (involvement, curation, and empowerment). The study also proposes stakeholder roles in the context of food security: regulator, operator, dominator, niche player, and supporter. Moreover, the practical significance of this research is highly relevant to the early stages of the National Food Agency (NFA) since its establishment in 2021. As the NFA seeks optimal structure, networks, and resources to enhance Indonesia’s existing food system, the study offers valuable insights. This comprehensive study highlights key issues in developing food security in Indonesia and provides recommendations for overcoming future challenges.

English writing is an important output skill cultivated in college English courses. And in the age of informationization, college English writing teaching relies on the support of information technology. In order to cope with the solution of this dilemma, Production-Oriented Approach(POA) proposes Teacher-Student Collaborative Assessment (TSCA), which creates a new form of assessment. Through TSCA, teachers can not only alleviate the heavy teaching load, but also fully tap the network resources to efficiently use students' time before, during and after class to maximize and optimize the teaching effect. In this paper, the teaching concept of TSCA is used to conduct writing teaching experiments, to study and analyze the writing ability of students who write effectively, so as to provide insights for the practice of English writing teaching.