Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

Working Capital Management (hereafter WCM) is the strategic tool that helps a company navigate through challenging economic growth, and influence its competitive performance. Thus, this study examines the impact of WCM on the competitiveness of firms operating in the non-financial sectors in Pakistan. We use the Generalized Method of Moments (GMM) technique to ensure the robustness of our results. The study findings reveal that both a large net trade cycle and surplus working capital have a substantial negative impact on firms’ competitiveness within their respective industries. These results suggest that companies should streamline their investments in working capital accounts and concentrate more resources on long-term projects that maximize value to improve their competitiveness compared to other companies. Therefore, firms that are effectively managing their short-term financial affairs are experiencing much better performance in all aspects of firm performance. The research findings highlight the urgent need for governmental initiatives designed to improve WCM practices in these industries. It is imperative for the management of  companies with excess net working capital to maximize their working capital efficiency, aligning it with industry standards to enhance competitiveness. Moreover, policymakers should prioritize easing access to financial alternatives that allow enterprises to maintain an efficient working capital structure without relying on excessive measures. Furthermore, policymakers should be cautious when determining minimum cash balance requirements in a cash-strapped economy where external financing is relatively more expensive than in other regional economies.

This article reports the development of an index of culturality in Chile. Fifteen quantitative variables indicative of local cultural development are used to measure the access to cultural opportunities in each Chilean district. This approach was adopted from the theoretical framework of cultural materialism theorized by Marvin Harris in the seventies. Using this framework, a ranking is developed among 164 districts to determine the degree of cultural development exists in each and the variables that are the influential on the enhancement of this indicator. The results showed that the districts of Rancagua, Providencia, La Reina, El Bosque, and Valparaíso have better cultural opportunities based on their material forms, which are mainly driven by obtaining funds for cultural projects, workers’ salaries, civic activity, and public libraries. Based on the results of this ranking, a baseline is proposed to develop it using new data. In addition, recommendations are provided regarding public policies that have promoted cultural development in the communities with unsuccessful results. The article provides significant information for decision makers in Chile and a quantitative method for exploring cultural materialism in specific territories.

Since the external environment on a global level is very unstable, recovering from various unexpected shocks becomes a challenging question for all countries. Thus, for each country it is necessary to understand its weaknesses and threats. Further, the preparation for any level of uncertainty in various fields must be imperative. Even for the most unpredictable shocks such as pandemic, cyberthreat, or even war. The aim of the article is to evaluate the state resilience of the Baltic States by creating the national resilience index. A state’s resilience is based on four pillars: economic, social, good governance, and defence. The methodology is based the SAW method, data has been collected from NATO and Eurostat databases. As the result of the study, resilience index has been estimated for each year from 2015 to 2022. Results revealed vulnerability and problematic areas of each country.

In order to continuously improve the level of kindergarten education and teaching, we use classroom observation to carry out diversified research and practice: in the classroom observation process, strict requirements: pre-class meeting, in-class observation, after-class reflection. Select the record sheet appropriate for the topic. After this set of procedures is fixed, the operation scale is involved. Classroom observation captures the interest of teachers, arouses their enthusiasm, and deeps the understanding of classroom observation. Based on the achievement degree of research objectives, the completion degree of research contents, and the application of various research methods, classroom observation is really implemented.

This article examines how financial technology determines bank performance in different EU countries. The answer to that question would allow banks to choose their development policy. The paper focuses  on the main and most popular bank services that are linked to financial technology. A SWOT analysis of FinTech is also presented to show the benefits and drawbacks of FinTech. FinTech-based services are very diverse and are provided by financial  firms and banks alike. This paper looks at the financial technology provided by banks: internet usage (internet banking), number of ATMs, credit transfers in a country, percentage of the population in a country holding a debit or credit card and whether that population has received or made a digital payment. Using the multi-criteria assessment methods of CRITIC and EDAS, the authors analysed and compared the countries of the European Union and the financial technology used in them. As a result of the application of these methods, the EU countries under consideration were ranked in terms of the use of financial technology. Subsequently, three banks from different countries with different levels of the use of financial technology were selected for the study. For these banks, financial ratios of profitability were calculated to characterise their performance. Correlation and pairwise regression analyses between the banks’ profitability ratios and financial technology were used to assess the relationship and influence between these ratios. The main conclusion of the study focuses on the extent to which financial technology influences the performance of banks in the selected countries. It is likely that further research will try to take into account the size of the country’s population when analysing all financial technologies. Researchers also needed to find out what influence financial technologies have on the such financial indicators as operational efficiency (costs), financial stability, and capital adequacy.