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.

 Public-private partnerships (PPPs) are vital for infrastructure development in developing countries, integrating private efficiency with public oversight. However, PPP models often face risks, particularly in Indonesia’s water sector, due to its unique geographical and regulatory challenges. This study aims to identify and evaluate risk factors specific to drinking water PPP projects in Indonesia. Using a quantitative approach, structured questionnaires were distributed to experts in the sector, and the data was analyzed using a fuzzy evaluation method. Risks were categorized into location, design and construction, financial, operational, revenue, and political. The study emphasizes that effective risk management, including identification, analysis, and mitigation, is essential for project success. It highlights the importance of stakeholder involvement and flexible risk management strategies. Comprehensive and proactive risk management is key to the success of drinking water infrastructure projects. The research suggests that an integrated and collaborative approach among stakeholders can enhance risk management effectiveness. These findings provide valuable insights for policymakers, project managers, investors, and other stakeholders, underscoring the necessity for adaptable regulatory frameworks and robust policy guidelines to improve the sustainability and efficacy of future water-related PPPs.

Consumer satisfaction can be defined as the user’s response to a service or experience compared to the user’s expectations and perceived practical benefits. After reviewing consumer satisfaction models, it can be argued that there is no single model of consumer satisfaction assessment that is suitable for every service and every region of the world, as the causes and outcomes of satisfaction often vary. The research is original in its methodology: at the beginning, a theoretical research model is presented, then hypotheses are formulated, and correlation, factorial, regression analyses were made, which results confirmed hypotheses. The crop insurance system consists of relations between the state institution regulates insurance activities, farmers, insurers and insurance intermediaries. The aim of this article is to identify the factors that determine consumer satisfaction with crop insurance and to assess their impact. The empirical study found that consumer satisfaction is determined by the factors of recognizable value, functional (process) and technical (result) quality, consumer expectations, and image. The most important factors that determine consumer satisfaction of crop insurance are recognizable value, functional quality, and consumer expectations. Consumer satisfaction can be assessed by the cost paid and the quality received, the quality expected, and the consumers’ evaluation of the services. It was found that the socio-demographic elements of consumers do not have a decisive influence on the factors that determine service satisfaction and consumer satisfaction. It is also established that socio-demographic elements of consumers (farmer experience and insurance experience) have direct statistically significant but weak links with consumer satisfaction.