Projects implemented under life cycle contracts have become increasingly common in recent years to ensure the quality of construction and maintenance of energy infrastructure facilities. A key parameter for energy facility construction projects implemented under life cycle contracts is their duration and deadlines. Therefore, the systematic identification, monitoring, and comprehensive assessment of risks affecting the timing of work on the design and construction is an urgent practical task. The purpose of this work is to study the strength of the influence of various risks on the duration of a project implemented on the terms of a life cycle contract. The use of the expert assessment method allows for identifying the most likely risks for the design and construction phases, as well as determining the ranges of deviations from the baseline indicator. Using the obtained expert evaluations, a model reflecting the range and the most probable duration of the design and construction works under the influence of risk events was built by the Monte-Carlo statistical method. The results obtained allow monitoring and promptly detecting deviations in the actual duration of work from the basic deadlines set in the life cycle contract. This will give an opportunity to accurately respond to emerging risks and build a mutually beneficial relationship between the parties to life cycle contracts.

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.

Organisational culture stands as a fundamental prerequisite for the efficacious operation of any given organisation. The primary aim of this study is to discern potential alterations within the dimensions of organisational culture across the pre-COVID-19, contemporary, and favoured paradigms within the realm of public administration. The data set was obtained from a cohort of 1189 officials in the Czech Republic. The Organisational Culture Assessment Instrument (OCAI) was deployed for the purposes of conducting an online survey. The dominance of the clan archetype across all examined time frames has been corroborated. In addition, a statistically significant manifestation of these dimensions has been determined. In relation to pertinent variables, specifically gender, age, tenure, manager gender, and the dimensions typifying organisational culture, no statistically significant correlations have emerged. Respondents have not reported a sense of work-life imbalance in the aftermath of the pandemic. In summary, it is deduced that the pandemic has not exerted a drastic influence on the metamorphosis of organisational culture within the ambit of public administration. This study provides invaluable information on the repercussions of the pandemic within a sphere that, as an intangible constituent, often goes under-recognised. Mastery of the positioning of dimensions across diverse archetypes is of paramount significance for managers, as it can provide guidance in the cultivation of an apt organisational culture.

The article considers an actual problem of organizing a safe and sustainable urban transport system. We have examined the existing positive global experience in both infrastructural and managerial decisions. Then to assess possible solutions at the stage of infrastructure design, we have developed the simulation micromodels of transport network sections of the medium-sized city (Naberezhnye Chelny) with a rectangular building type. The models make it possible to determine the optimal parameters of the traffic flow, under which pollutant emissions from cars would not lead to high concentrations of pollutants. Also, the model allows to obtain the calculated values of the volume of emissions of pollutants and the parameters of the traffic flow (speed, time of passage of the section, etc.). On specific examples, the proposed method’s effectiveness is shown. Case studies of cities of different sizes and layouts are implementation examples and possible uses proposed by the models. This study has shown the rationality of the suggested solution at the stage of assessing infrastructure projects and choosing the best option for sustainable transport development. The proposed research method is universal and can be applied in any city.