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.

Purpose: This research paper aims to justify the need for the Quality of Hire (QOH) construct as a value-adding focus for strategic human resource management (SHRM). The traditional focus on efficiency and cost-oriented recruitment metrics overlooks the importance of QOH in providing a competitive advantage and delivering long-term value. The study expands the economic theory of human resource development and develops a profit-building concept relevant to SHRM by exploring the practices that enable QOH in organizations. Design: The study utilizes a case-study method to examine a target firm’s mechanisms to build QOH in its recruitment process. It applies a structuration theory lens to analyze the behavior of various actors, their agencies, and the continuous interplay between structure and action in enabling QOH. Findings: The findings suggest that assessing and building measures for getting QOH is a complex task for organizations due to the inherent reliance on lag measures such as performance and tenure. The study highlights that QOH can be enabled through changes in the firm’s recruitment practices. Originality: This paper contributes to recruitment research in two significant ways. First, it expands on the under-researched construct of QOH, providing clarity on its definition and importance. Second, it identifies lead practices that organizations can incorporate into their recruitment and selection processes to enable QOH. By using a structuration theory lens, the study explores how actors in the recruitment process adapt and align with new structural rules to enable QOH. Research implications: The research builds on the structuration theory in recruitment and selection and exhorts practitioners in organizations to move beyond efficiency-oriented recruitment practices and focus on practices that contribute to QOH. By considering post-hire outcomes, such as job performance and long-term retention, organizations can improve their talent acquisition and retention strategies, creating long-term value for the organizations.

The business world is currently undergoing a significant shift towards sustainability and intelligent automation, which presents both promising prospects and formidable hurdles for business owners. The increasing demand for sustainable goods and services, driven by pressing social and environmental issues, opens doors for entrepreneurs to establish companies that address these concerns. Moreover, automation and technological advancements have revolutionized the operational landscape of firms, providing entrepreneurs with novel opportunities to enhance efficiency and foster creativity. However, thriving in this dynamic environment necessitates a fresh skill set and innovative approaches. Entrepreneurs must actively acquire the requisite technological expertise to leverage the potential of intelligent automation while navigating the intricate legislative and social frameworks surrounding sustainability. Furthermore, they must demonstrate agility and adaptability, adept at pivoting strategies and offerings to align with the evolving business panorama. This study’s exploration of the intersection of automation and entrepreneurship resonates deeply with the principles of sustainability. By dissecting the challenges and strategies entrepreneurs use to embrace automation, the research contributes valuable insights to the ongoing discourse on feasible business practices within the context of burgeoning sustainability. The findings will assist policymakers by providing useful information to cultivate an environment conducive to sustainable, technology-based entrepreneurship.

The current with the rapid development of Internet and new media technology, the information openness and diversity makes ideological education is facing big challenge, in accordance with the "five a three-ring four law" teaching mode,the fundamental task of implementing ideological and political education, fostering values and cultivating talents is comprehensively carried out. We are advancing the resonance of the “three classrooms” and promoting the synchronous implementation of the “four transformations”, aiming to enhance the “five capacities” of students, according to the current construction of" big education courses "concept, change education thought and idea.

Modelling and simulation have now become standard methods that serve to cut the economic costs of R&D for novel advanced systems. This paper introduces the study of modelling and simulation of the infrared thermography process to detect defects in the hydroelectric penstock. A 3-D penstock model was built in ANSYS version 19.2.0. Flat bottom holes of different sizes and depths were created on the inner surface of the model as an optimal scenario to represent the subsurface defect in the penstock. The FEM was applied to mimic the heat transfer in the proposed model. The model’s outer surface was excited at multiple excitation frequencies by a sinusoidal heat flux, and the thermal response of the model was presented in the form of thermal images to show the temperature contrast due to the presence of defects. The harmonic approximation method was applied to calculate the phase angle, and its relationship with respect to defect depth and defect size was also studied. The results confirmed that the FEM model has led to a better understanding of lock-in infrared thermography and can be used to detect subsurface defects in the hydroelectric penstock.

Great country craftsmen are skilled craftsmen who strive for the prosperity and prosperity of the country and the well-being of the people in important positions related to the national economy and people's livelihood. The key to cultivating craftsmen in major countries lies in the Party. However, in a vocational undergraduate survey, it was found that the Party's political, ideological, organizational, work style, and institutional leadership role was not well played in the process of cultivating craftsmen in major countries. To this end, we should focus on reflecting the "two safeguards" throughout the entire process of cultivating craftsmen in major countries, and strengthen the Party's comprehensive leadership over the cultivation of craftsmen in major countries; We should adhere to using the Party's innovative theory to guide the practice of cultivating great country craftsmen, and integrate ideological and political work throughout the cultivation of great country craftsmen, in order to promote the construction of grassroots party organizations with high quality, and play a leading role in cultivating craftsmen in major countries; we should also take the lead in actively researching and solving problems, and promote reform, innovation, and development, so as to improve the institutional system for leading the cultivation of craftsmen in major countries through party building, and enhance the institutional execution ability of party members and members.