This paper examines the effect of governance in Sub-Saharan African (SSA) countries. Specifically, this study investigates (i) the interacting impact of government efficiency, regulatory quality, and the rule of law alongside other socioeconomic variables to determine foreign capital inflow (FCI) based on each economic SSA bloc; and (ii) the characteristic drivers of FCI, impacting economic growth in the SSA countries. Descriptive statistics, static models, least square dummy variables (LSDVs) and the dynamic system general method of moment (GMM) were employed as the study’s estimating techniques. Based on the result of the LSDV, food security and the rule of law significantly impact FCI in the sub-economic blocs in the region. Only six countries across the four economic blocs responded to food security and the rule of law in the model. The dynamic system-GMM provided evidence of five socioeconomic variables and three governance variables contributing to FCI. The findings revealed (i) regulatory quality and the rule of law are governance variables that significantly impacted FCI; and (ii) food security failed to significantly impact FCI in the SSA region. However, inflation, life expectancy, the human capital index, exchange rate and gross domestic product (GDP) growth impacted FCI significantly. In the aggregate, inflation, regulatory quality, exchange rate and the human capital index exhibited positive relationships, while other variables such as life expectancy, government effectiveness and the rule of law appeared significant but inversely impacted FCI in the SSA region. The key policy implication recommendation from this study is that a good legal framework could moderate the flow of foreign capital in favour of growth as it creates a strong foundation for sustainable economic development in the region.

Vocational colleges should not only cultivate highly skilled talents, but also improve the comprehensive quality of students. The cultivation of students' comprehensive qualities cannot be separated from the efforts of schools, counselors, and every course teacher. Vocational education is different from undergraduate education, and finding a teaching model suitable for students in vocational colleges is particularly important. The integrated teaching model proposed in this article integrates theory and practice, and the entire teaching process is integrated into curriculum ideological and political education. In order to ensure teaching effectiveness, teachers participate and supervise the entire process, aiming to cultivate students' ability to unite and assist, solve problems, and express language skills, self-learning abilities, etc., so that students can truly become a comprehensive and high-quality talent.

In the cultivation of talents in universities, in order to ensure the efficiency and scientificity of talent cultivation, the construction of an accounting professional teaching quality monitoring system based on "closed-loop control" is an effective path for universities to enhance their market core competitiveness and development power under the new curriculum reform. Under the new round of basic curriculum reform, the "Accounting Professional Teaching Quality Monitoring System Based on Closed Loop Control", as an integrated education system established from multiple dimensions, is of great significance for improving the quality and efficiency of current talent cultivation through rational application in university talent cultivation. In view of this, this article mainly systematically analyzes the significance of constructing a "Accounting Professional Teaching Quality Monitoring System" based on "closed-loop control", and conducts in-depth discussions on the current construction status and optimization path, in order to meet the national sustainable development demand for high-quality technical composite talents.

The country has vigorously promoted the work of school aesthetic education, which is a great opportunity and also a major challenge for the art major of Yili Normal University. At present, the quality of teaching in the art major is not very optimistic. How to ensure and improve the teaching quality of the art major is worth pondering. Based on the investigation of the current situation of teaching quality in the art college, this article identifies the factors that hinder the improvement of teaching quality, analyzes the reasons, and ultimately provides strategies to improve the teaching quality of the art major, providing effective reference suggestions to ensure the teaching quality of the major.

Plum (Prunus domestica) is a seasonal nutraceutical fruit rich in many functional food nutrients such as vitamin C, antioxidants, total phenolic content, and minerals. Recently, researchers have focused on improvised technologies for the retention of bioactive compounds during the processing of perishable fruits; plum is one of these fruits. This study looked at how the percentage of moisture content and percentage of acidity were affected by conventional drying and osmotic dehydration. Total phenolic content (mg GA/100 g of plum), total anthocyanin content (mg/100 g), and vitamin C (mg/100 g) Conventional drying of fruit was carried out at 80.0 ℃ for 5 h. At various temperatures (45.0 ℃, 50.0 ℃, and 55.0 ℃) and hypertonic solution concentrations (65.0 B, 70.0 B, and 75.0 B), the whole fruit was osmotically dehydrated. It was observed that the osmotically treated fruit retains more nutrients than conventionally dried fruit. The total phenolic content of fruit significantly increased with the increase in process temperature. However, vitamin C and total anthocyanin content of the fruit decreased significantly with process temperature, and hypertonic solution concentration was observed. Hence, it was concluded that osmodehydration could be employed for nutrient retention in plum fruit over conventional drying. This process needs to be further refined, improvised, and optimised for plum processing.

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.