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.

Three-dimensionally cross-linked polymer nanocomposite networks coated nano sand light-weight proppants (LWPs) were successfully prepared via ball-milling the macro sand and subsequently modifying the resultant nano sand with sequential polymer nanocomposite coating. The modified nano sand proppants had good sphericity and roundness. Thermal analyses showed that the samples can withstand up to 411 ℃. Moreover, the proppant samples’ specific gravity (S.G.) was 1.02–1.10 g/cm³ with excellent water dispersibility. Therefore, cross-linked polymer nanocomposite networks coated nano sand particles can act as potential candidates as water-carrying proppants for hydraulic fracturing operations.

Broad-spectrum antibiotics, such as tetracyclines, are used to treat and manage a range of infectious disorders. Since the kidneys are the primary organs responsible for excreting tetracyclines, clinicians should refrain from prescribing them to patients who have renal failure. Tetracyclines are one of the clinical waste products of today. One of the biggest problems in the field of pollution of the environment today is the persistence of different pharmaceutical residues, drug residues, pesticides, and metal ion species of the new-generation pollutants in surfaces and groundwater. In the present work, carboxymethyl cellulose (CMC)-CuO nanoparticles (CMC-CuO NPs) were synthesized using CuO NPs within different amounts of CMC (0.5, 1.0, 1.5 and 2.0 g) at 85 °C. The synthesized nanoparticles were characterized by XRD, FT IR, SEM, and TG-DTA analysis. According to XRD and SEM, the crystallize size and morphology influenced the dosage of CMC. FT-IR analysis confines the layer of CMC to the CuO nanoparticle surface. TG-DTA results indicated that the CMC content of CMC-CuO NPs was between the range of 69% and 75% by weight. The effects of some parameters such as initial concentration, pH, adsorbent dosage, and contact time on the adsorption of tetracycline from aqueous model solutions on CMC-CuO NPs were investigated with batch studies. It was found that the removal of tetracycline was obtained about 80% with optimized parameters of 10 mg/L concentration, 180 min contact time, 5 pH, and 0.3 g/25 mL dose. The synthesized CMC-CuO NPs nanocomposite may be a promising material for the removal of tetracycline in environmental pollution and toxicology.

The most crucial factor in producing papaya seedlings successfully is seed germination. The purpose of this study was to investigate the influence of seed priming with growing media on seed germination and seedling growth of papaya from October to December 2022. The experimental treatments included three seed priming treatments: T₀ = control (no seed priming treatments), T₁ = GA₃ (100 ppm), and T₂ = KNO₃ (1%), and four growing media, viz., M₁ = soil + vermicompost (1:1), M₂ = soil + cowdung (1:1), M₃ = soil + cocopeat + vermicompost (1:1:1), and M₄ = soil + cocopeat + cowdung (1:1:1). The treatments showed a significant effect on different parameters such as germination percentage, days to germination, survival percentage, chlorophyll content, seed vigor index, shoot, and root length. GA₃ treated seedlings performed better than non-GA₃-treated seedlings. Among the growing media, M₃ showed the best for seed germination and other growth attributes compared to other growing media. In terms of interaction effects, T₁M₃ showed the highest performance for germination percentage (84.33%), survival percentage (91.0%), and chlorophyll content (44.26%). T₁M₃ also showed the highest seed vigor index, shoot and root growth, and plant biomass. As a result, the combination of GA₃ and growing media containing soil + cocopeat + vermicompost was shown to be the most favorable for papaya seed germination and seedling growth.

In higher eukaryotes, the genes’ architecture has become an essential determinant of the variation in the number of transcripts (expression level) and the specificity of gene expression in plant tissue under stress conditions. The modern rise in genome-wide analysis accounts for summarizing the essential factors through the translocation of gene networks in a regulatory manner. Stress tolerance genes are in two groups: structural genes, which code for proteins and enzymes that directly protect cells from stress (such as genes for transporters, osmo-protectants, detoxifying enzymes, etc.), and the genes expressed in regulation and signal transduction (such as transcriptional factors (TFs) and protein kinases). The genetic regulation and protein activity arising from plants’ interaction with minerals and abiotic and biotic stresses utilize high-efficiency molecular profiling. Collecting gene expression data concerning gene regulation in plants towards focus predicts an acceptable model for efficient genomic tools. Thus, this review brings insights into modifying the expression study, providing a valuable source for assisting the involvement of genes in plant growth and metabolism-generating gene databases. The manuscript significantly contributes to understanding gene expression and regulation in plants, particularly under stress conditions. Its insights into stress tolerance mechanisms have substantial implications for crop improvement, making it highly relevant and valuable to the field.

COVID-19 pandemic has caused many design bid build projects to suffer losses. Design bid build or DBB has the disadvantage of depth partnering. The research purpose is to reveal the depth of partnering of DBB, the characteristics of existing partnering in DBB through detection in each project life cycle in DBB, then efforts to increase DBB partnering to partnering in integrated project delivery (IPD). The methodology used is secondary data from three project DBB, then validation using focused group discussions (FGD) with expert judgment, then the Delphi method to analyse and propose recommendations. This project recommends that DBB project can improve the project performance so stakeholder can increase partnering toward integrated project delivery (IPD) partnering. This research can be used for increasing partnering in DBB projects towards partnering in IPD. This research will produce strategic recommendations that can be utilized by stakeholders (owner, contractor, designer) in improving project performance to generate great value for the project, will result in long-term project sustainability, improve relationships, and learn valuable lessons for future projects. DBB projects usually experience many problems due to the competitive nature of partnering for owners, contractors, and designers, so it is necessary to develop an overall strategy as an option to improve partnering in DBB project contracts. This research will help create a sustainable project by the owner, contractor, and designer.