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.

This article refers to Hallstatt in Austria and Ioannina in Greece. The goals analyze the two locations that have similarities in geometric shape, digital elevation model (DEM), and geomorphology. Firstly, Hallsatt’s advances were more technical than aesthetic. There is a general tendency towards extravagance and baroque and Greco-Oriental influences. Secondly, Ioannina is a mountainous city located around Lake Pamvotis. The geometry develops parallel to the lake. The city experiences many cultures. The ancient city had an urban planning that characterized the Ottoman Empire. In the old part, there is the castle, old stone streets, wooden houses, and the house of the Greek Muslim Ali Pasha. The author obtains numerous aerial photographs using Google Earth software. The photographs were received dynamically for all the perimeters of the regions. In short, the cartographer has between 15 and 20 photographs. The next step is to align the photographs in Zephyr photogrammetry software. Configuring resolutions, distance, camera locations, contrast, and brightness is essential. The final products are the 3D texture, 3D model, and orthophotos from Hallstatt and Ioannina. Digital products are suitable for measuring areas, circumferences, and heights. Furthermore, digital products represent a digital archiving practice: conservation and visualization are crucial factors today as they share, represent, promote, and document urban planning, historical memory, and the natural environment.

Urban public spaces are the interface of any city that could tell about the city’s dynamic and status quo. In addition, Urban public spaces play a pivotal role in shaping societies’ dynamics and can significantly affect conflict and peacebuilding initiatives. In a context marked by Conflict’s profound impact, this article aims to contribute to the knowledge base for informed urban interventions that foster positive interactions and reconciliation in post-conflict cities. The article seeks to explore the intricate relationship between urban spaces and their influence on war or to promote sustainable peacebuilding through investigating the various roles of the urban public spaces during the war and peacetimes via residents’ experiences of the diverse spaces’ functions that shaped the city’s status quo. In addition, considering the interplay of social dynamics, conflict history, and the mental spatial map of cities in public urban spaces can influence lasting peace or upcoming conflicts. This article focuses on Aleppo as a case study, understanding the positive and negative experiences from the residents’ perspective before and during the current war in Syria, and even distinguishes between two periods during the recent war, which are the active violence and after the end of the direct active violence, where it could inform the decision-makers and urban planners on the areas of focus while developing post-war urban public spaces to ensure its positive role in fostering peace and be able to deal with the social dynamic and the mental spatial map that developed along with the conflict history. The paper utilised a mixed-methods approach, encompassing a case study review of Aleppo City from an urban perspective and fieldwork involving focus group discussions and semi-structured interviews with Aleppian from different backgrounds and geographic areas that represent the social dynamic of the city, as well as approached Aleppian who are still in living in the city and those who flee out of it to ensure the coverage of different political direction in addition field work engaged with academia and technical from the city who shared their knowledge and experiences working in the city. Participants were prompted to reflect on their pre-war familiarity with public places and share their experiences. These experiences were categorized by enabling a comprehensive understanding of how conflict context influenced these spaces. The article results offer an understanding of the peace-guiding functions of the urban public spaces based on the city residents’ experiences that could inform architects and urban planners in designing spaces conducive to sustainable peacebuilding. The article’s findings underscore the importance of strategically designed urban public spaces in promoting peace and social cohesion.

This research aims to explain the management of the Cekungan Bandung Urban Area with a focus on three policy formulations, namely process, content and context in the social, environmental and economic dimensions. The research method used is a qualitative approach. Data collection techniques include observation and interviews with stakeholders, using purposive sampling techniques, including the Head of West Java Province Regional Development Planning Agency, district/city Bappeda heads, planners (Badan Perencanaan Dan Pembangunan Daerah, Bappeda), Regional People`s Representative Assembly (Dewan Perwakilan Rakyat Daerah, DPRD members), Legal Bureau and Collaboration Bureau Heads in West Java Province, and Academic Manuscript Compiler. Due to the absence of comfortable, safe, and punctual public transportation, people continue to use private vehicles, leading to unresolved traffic congestion and environmental pollution, thus resulting in economic losses. The results show the formulation of policies for managing the urban area of the Cekungan Bandung, specifically the establishment of BP Cek ban, faced challenges due to a lack of authority in managing financial and human resources. The agency couldn’t execute programs or activities and implement the development due to limitations in legal authority over state finances. Alternative policies were not effectively synchronized between government levels and lacked legislative support, hindered by regional autonomy. The contribution of the research is as reference material for the government in formulating management policies for the Cekubgan Bandung urban area.