The study aims to explore the role of artificial intelligence in enhancing the efficiency of public relations practitioners in Jordanian telecommunication companies. This study belongs to the category of descriptive research and adopted a survey methodology. The study surveyed (86) individuals representing the community of public relations practitioners and customer service personnel in the Jordanian telecommunication companies Zain and Orange.The study findings revealed that less experienced public relations personnel in Zain and Orange, with less than five years of experience, exhibit greater acceptance and enthusiasm for using artificial intelligence applications compared to their more experienced counterparts. The study also indicated that most public relations practitioners in Zain and Orange perceive artificial intelligence applications to have a moderate to significant contribution to achieving public relations functions and enhancing their work, reflecting technological advancement and the need to adapt to rapid changes in the business environment. Moreover, the study also discussed the limits, including that artificial intelligence can analyze large amounts of data related to the market and the audience, which provides further research and study.

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.

Trinity education mode is an important assessment standard in the process of college teacher team construction. Through in-depth exploration of Trinity education mode, data can be further updated in real time from many aspects such as students' training needs, personal development direction and teaching resources reorganization, which is conducive to the basis of college teacher team construction process and can also combine the current situation and core advantages of college teacher team development. It can also integrate the advantages of quality education and trinity education, and further provide new directions for the development of university teachers. Therefore, under the background of new era development, it is an effective way to improve the effectiveness of college teachers' team construction through Trinity education mode, and further realize the advantages of team construction and innovative development in the traditional team construction.

With the development of the times, the political party system with Chinese characteristics has shown a strong vitality, promoted the development of the world's political party system, and made important contributions to human political civilization. At present, the political party system with Chinese characteristics has far-reaching influence and its discourse is of greater significance. Strengthening the construction of its discourse system can enhance the self-confidence and confidence of the Chinese people, highlight the superiority of China's political party system, and also effectively curb the discourse hegemony of Western political party systems, so that China has a strong discourse in the international arena, promoting the development and growth of China and achieving long-term stable development. This paper is mainly based on the study of the construction of the theoretical discourse system of the political party system with Chinese characteristics in the new era to develop the discussion.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

This study was conducted to comprehensively explore personal assistants for people with disabilities experiences and the current status of client behavioral issues during vocational activities, aiming to seek strategies for advancing worker health protection. The study included 8 participants (Personal assistants for people with disabilities) selected through voluntary convenience sampling method. Qualitative research methods, specifically in-depth interviews, were conducted from August 31 to September 1, 2023. The study categorized client behavioral issues into ‘unreasonable demands,’ ‘verbal and physical abuse,’ and ‘sexual harassment,’ causing stress among workers. Fear of unemployment and job change hindered emotional expression, leading to significant emotional exhaustion and job stress. Furthermore, it was revealed that there are no management policies, management departments, or management systems within the institution to address client problem behavior. To address these issues, the study suggests the establishment of emotional labor management systems and support structures. Furthermore, it emphasizes the need for systematic internal systems and the development of health protection manuals for client interaction.