This article explores the landscape of entrepreneurship education in Indonesia amid the wave of digital transformation. The research method uses Systematic Literature Review (SLR) to review research results sourced from journals indexed in Sinta or nationally accredited journals in Indonesia which can be accessed on Google Scholar. The conclusion, (i) Digital transformation-based entrepreneurship education creates a new learning model in colleges with the aim of developing entrepreneurial attitudes and values among young people, especially students, so as to produce entrepreneurial intentions. (ii) Higher education as an entrepreneur education provider must follow the progress of digital transformation in the teaching process of entrepreneurship education so that digital literacy among lecturers and students is getting better. (iii) The participation of stakeholders, the Government, college and the business world, is expected to provide support in policy making, especially curriculum changes in accordance with current circumstances in creating new business actors or entrepreneurial intentions.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

The purpose of this study is to investigate the correlation between sponsorship and the performance and development of early career athletes transitioning from junior level to professional sports, because this issue has not been fully explored in the Czech Republic. The reason is the almost absolute absence of financial or material support for such early-career athletes, when their transition from junior categories and the entire junior category is almost always exclusively financed and supported by their parents and families. We also emphasise the absolute absence of legislative provisions that would give supporters of such athletes at least a tax or other advantage. The research is based on research of Cardenas (2023), Hong and Fraser (2023) and Moolman and Shuttleworth (2023) and aims to assess how financial and material support provided by sponsors can enhance an athlete’s performance and long-term career trajectory. A mixed method approach was adopted, combining quantitative analysis through surveys and performance data with qualitative interviews. Data from 173 early career athletes from various disciplines were analysed using t-tests and ANOVA statistical methods to assess financial stability, access to better training, and community participation. Results indicate that sponsorship significantly contributes to better performance metrics, with sponsored athletes showing a 20% improvement in competition results compared to nonsponsored athletes. Furthermore, sponsorship financial support improved training opportunities and access to elite facilities, which was shown to increase athletes’ performance by 15%. However, some challenges related to sponsorship obligations, such as marketing commitments, were highlighted by athletes, underscoring the pressures that sponsorship can introduce. The implications of this study suggest that effective sponsorship strategies can play a vital role in an athlete’s career development, offering not only financial stability but also opportunities for personal branding and increased community engagement. Another implication is a possible consideration for legislators in the context of preparing a legislative framework enabling tax or other benefits for companies and organisations sponsoring or supporting these young athletes. More research is recommended to explore the long-term impact of sponsorship on athlete mental health and career sustainability, as well as the differences in sponsorship effects across various sports disciplines.

This study aims to analyze connectivity or accessibility between regions in Wakatobi islands, both within and between islands, to understand the available transportation network. Based on an understanding of the dynamics of connectivity, it is expected to provide a solid foundation for the development of more efficient and sustainable transportation infrastructure in the future. A combination of qualitative and quantitative approaches is used to explore data more comprehensively and accurately. The two primary airports and several ports are still insufficient in enhancing connectivity for both the residents and tourists within the archipelago. Improving road, sea, and air transportation networks is a necessity and expectation to improve connectivity between regions. An analysis of accessibility potential provides an overview of transportation costs and expensive and long travel fares. There are several needs that need to be met in the form of the revitalization of local ports, the development of the concept of Air Buses between crossing ports, optimizing routes between airports, and the implementation of Bus/BRT (Bus Rapid Transit) on each island with feeder lines. Furthermore, the development of connectivity in Wakatobi must consider various alternative modes of transportation, increasing service frequencies, and developing supporting infrastructure. This conclusion is the basis for the preparation of a holistic and sustainable connectivity development plan in the Wakatobi archipelago.

Concerns about public food safety are comparatively common in the Chinese food distribution industry. A dearth of expertise and scarce resources lead to frequent instances of incapacity and inadequate oversight, which negatively affect stakeholders in the circulation industry. The main challenges to food supervision are the need for more alignment between the technical specifications, comprehensiveness, and continuity of the existing food safety supervision legislation and the real circumstances facing the regulatory agencies. Despite the circulation field’s critical position in food safety regulation, its complex and variable characteristics make it challenging to implement and manage. There exist notable concerns over inadequate food safety standards and supervisory frameworks, vagueness in enforcing rules, and insufficient workforce and technical know-how in food safety supervision. The opportunities for regulating the food business with the government’s focus and attention considerably outweigh the obstacles that lie ahead. The growth of the food business needs to be viewed in the larger framework of the country’s economic development. Professional involvement and collaboration with technical departments can help regulatory bodies tackle non-compliant actions in the market circulation process in a timely way, resulting in a more evidence-based and responsive regulatory approach. Establishing a healthy equilibrium and elucidating the relationship between oversight and the food business will be crucial in the future.

This study investigates the optimization of ride-sharing services (RSS) on the ride-hailing service (RHS) providers in Bangladesh. This study employed an explanatory sequential mixed method research design- a qualitative study followed by a quantitative one. Qualitative data were collected through focus group discussions and in-depth interviews with twenty (20) riders and drivers in Bangladesh, and quantitative data were collected from 300 respondents consisting of riders and drivers using a convenience sampling technique. Factor analysis and hierarchical cluster analysis were applied to the data analysis. The qualitative analysis reveals several significant factors associated with RSS and RHS, including cost efficiency, fare, fuel consumption, traffic congestion, carbon emissions, environmental pollution, employment opportunities, business growth, and security. The quantitative results indicate that using RSS is associated with more significant benefits than RHS in various aspects, including cost efficiency, fare, fuel consumption, traffic congestion, carbon emissions, environmental pollution, employment opportunities, and expansion of the automobile industry. The findings may assist policymakers in understanding how RSS can yield more incredible economic, environmental, and social benefits than RHS by analyzing fare sharing among passengers, carbon emissions, fuel consumption, and the expansion of the vehicle markets etc. Therefore, the government can formulate distinct policies for RSS holders due to their contributions to economic, social, and environmental concerns. While RHS services are available in many cities in Bangladesh, this study considered only Dhaka and Sylhet cities. Thus, future studies can consider more respondents from other cities for a holistic understanding.