As digital technologies continue to shape the economy, countries are faced with increasing scrutiny in the use of digital transformation to aid productivity and improve performance. In South Africa, the COVID-19 pandemic accelerated Small and medium-sized businesses’ (SMEs’) uptake of digital technologies, as many businesses had to shift their operations online and adopt new digital tools and technologies to solve the challenges posed by the pandemic. This has led to an increased focus on digital transformation mechanisms among South African firms. Therefore, the study examines the effect of digital transformation on the productivity of firms using cross-sectional data from the World Bank Enterprise Survey (WBES) (2020). The survey was based on firms and is a representative sample of the private sector in the South African economy and covers a wide variety of business environment themes, such as infrastructure, competitiveness, access to finance, and performance indicators. We found that digital transformation improved productivity of South African firms. Furthermore, empirical findings are reassuring robust to the IV-2SLS and quantile regression model, size of business, sectoral and provincial analysis. Finally, we recommend that policy makers should develop and implement initiatives to improve digital infrastructure, including high-speed internet access and reliable connectivity, especially in rural and underserved areas.

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 ongoing railway reforms in Ukraine are crucial for the country’s integration into the European Union’s transportation network. A major challenge lies in the difference in track gauge widths: Ukraine predominantly uses a 1520 mm gauge, while European countries utilize a 1435 mm gauge. This 85 mm difference presents significant logistical and operational barriers, hindering smooth cross-border trade and travel. The study examines the current state of Ukraine’s railway system, highlighting the urgent need for infrastructure modernization to meet European standards. Methods include a comparative analysis of Ukraine’s railway network with those of EU member states, focusing on integration challenges and potential solutions. Results indicate that aligning Ukraine’s railway with European standards could substantially enhance connectivity, reduce transit times, and foster economic growth. However, “Ukrzaliznytsia’s” slow adaptation to these necessary changes is a major roadblock. The study concludes that the construction of a standard-gauge railway linking Ukraine to the EU is vital not only for improving trade routes but also for supporting Ukraine’s broader political and economic aspirations towards EU membership. Circular economy principles, such as resource optimisation, extending the life cycle of existing infrastructure and reusing materials from dismantled railway facilities, can offer a cost-effective and sustainable approach. This infrastructural change will serve as a catalyst for deeper integration, strengthening Ukraine’s position within the European transportation network.

This article examines migration as a complex social phenomenon using innovative pedagogical tools such as Story Maps and virtual ethnography. the study focuses on how these tools enhance the learning process by integrating Paulo Freire’s critical pedagogy. Original empirical data was collected from student feedback and reflective exercises, demonstrating enhanced critical thinking and engagement. The study also highlights the challenges posed by technological access inequalities, emphasizing the need for equitable solutions.

Despite the unpleasant conditions, such as lower and insufficient wages, higher working hours, longer length of service, total absence of casual workers union, indirect employment aided by the bank’s top directors, etc., casual workers are highly committed in performing their roles and achieving their organizational goals. Neoliberal theory and Equity theory were used for guidance in this study. The study employed qualitative analysis style; Total of ten banks were selected as a sample of the study involving sixty participants who were all casual workers; twenty-four female and the remaining thirty-six were male, have been selected using purposeful sampling. Content analysis was used as the method of data analysis. The study shows some of the functions performed by the casual workers of Nigerian banks include quick client service, amenability to work, client care services, opening of accounts, marketing, and timely task completion. Others include furnishing prompt client service, being prepared to work, and finishing assignments on schedule., thus, the study concludes that despite the outstanding performance of casual workers in achieving their organizational pretensions, they’re largely exploited. The recommendation of the study is that employment should be grounded on fair stipend, safety at work and protection for casual workers, in short, work should encompass fairness, equivalency, and freedom of association. Also, Payment of the benefit accumulated by the casual workers should be linked directly between casual workers and their associations.

To address gaps in practical skills among Public Health and Preventive Medicine graduates, an ‘open collaborative practice teaching model’ integrating medicine, teaching, and research was introduced. A cross-sectional study surveyed 312 Preventive Medicine undergraduates at a Yunnan medical university from 2020 to 2023, utilizing satisfaction scores and analyses (cluster, factor, SWOT) to assess the impact of the reform. Satisfaction scores from baseline, mid-term, and end-term assessments showed minor variations (4.30, 4.29, 4.36), with dissatisfaction primarily related to teaching content and methods. Key influences on satisfaction included teaching content, methods, and effectiveness. The SWOT analysis highlighted the importance of continuously updating teaching strategies to meet changing student expectations. This study suggests that the model has the potential for wider use in enhancing public health education, particularly in regions facing similar challenges.