The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Children have an innate curiosity and desire to explore. Curiosity, easy to ask, good exploration is the age characteristics of children, inquiry is not only the goal of children's scientific learning, but also the way of children's scientific learning. Phenomenon of nature and the real things in life and also children explore the vivid content in the mixed age club, so when mixed age club activities from the Angle of view of the child, with various kinds of way to carry out exploratory area activities, around the child's interest, with the advanced type questions as clues of mixed age club inquiry activity, inspire children's bold, independent to participate in class activities, Really become a small host of activities.

Many previous studies find no significant effect of health insurance on health outcome in rural areas of China. Many researchers believe this could be because of the characteristics of health care provision in those areas. In this paper, we aim to examine if urbanization will change the situation. Our research question focuses on if urbanization will change the participation and performance of health insurance on health outcome in a positive direction. Using a longitudinal sample drawn from the China Health and Nutrition Survey (CHNS), we employed multiple estimation strategies for multiple waves to handle the potential selection bias. We find that urbanization factors such as population density, transportations and housing are associated with probability of insurance participation. That is, urbanization related factors tend to increase people’s willingness of insurance participation. We also conclude that urbanization improves the performance of insurance on self-reported health outcome. Results show that the health insurance has a significant positive impact on health production in urbanized areas. Health insurance in general increases the probability of health care utilization for all areas. However, it does not lead to a significant improvement in the health outcomes in under urbanized areas because of the health provision quality or characteristics of health insurance coverage in those areas.

This article examines the legal challenges associated with the utilization of marine genetic resources (MGR) at both the national level and beyond national jurisdiction (BBNJ). The legal challenges addressed are as follows: 1) MGR are located across various jurisdictions, encompassing both national and international domains. The analysis starts with an overview of the international regulations that govern the utilization of genetic resources (GR) and their influence on national legislation. It emphasizes the principle of state sovereignty over natural resources while defining MGR and determining ownership; 2) It further highlights the intersection of national and international laws, particularly in transboundary contexts and within Indigenous and Afro-descendant peoples (IADP) territories, analyzing how these regulations are interpreted and applied in such scenarios; 3) The legal challenges related to the use of MGR in international waters are examined. Special emphasis is placed on the recent United Nations (UN) Agreement concerning this issue. This includes an analysis of its impact and specific provisions related to the utilization of MGR, such as the quantity to be collected, the methodology employed, collection sites, among others. The article concludes by asserting that the equitable distribution of benefits from the use of GR should begin at the earliest stages of access to these resources, including project planning and sample collection, rather than being delayed until the patenting and commercialization phases. Early benefit-sharing is essential for promoting fairness and equity in the use of MGR.

E-commerce plays an important role in many organizations and businesses, including small and medium-sized enterprises (SMEs). Although the body of scientific knowledge carries significant research in addressing the main drivers and challenges of e-commerce among SMEs, the Saudi market was untouched, especially after the official Saudi government classification of SMEs back in December of 2016. Therefore, this study aims to explore the most common factors and challenges of SMEs when utilizing e-commerce in Saudi Arabia. It focused on Jeddah City as the second-largest city and the main seaport of the country. This research is based on a quantitative survey carried out among 63 firms, due to the difficulty in reaching a larger number of participants who had dedicated time and budget. The examined factors were collected from the literature and classified using the Technology, Organization, and Environment Model (TOE). Out of 63 firms, only six were adopting e-commerce. This led us to focus more on the challenges that hindered the remaining 57 from utilizing e-commerce. The analysis results uncovered the status of e-commerce among a sample of Saudi SMEs and showed that the knowledge and awareness level of e-commerce potential for businesses play a significant factor in reaching this incredibly low number.

The telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing non-tax state revenue and economic development in Indonesia. The Covid-19 pandemic has served as a catalyst for the sharp rise in internet usage and telecommunications services, such as work-from-home, distance learning, online shopping or payments, industrial digitization, telemedicine, and others. Consequently, digital transformation has accelerated, necessitating the equitable distribution of Information and Communication Technology (ICT) in Indonesia. The utilization of electronic transactions has directly contributed to the increase in state revenue from non-tax sector, particularly in the telecommunications sector. This can be observed through the continuous growth of non-tax revenue achieved by the Ministry of Communication and Informatics, surpassing the set targets each year in terms of realized value. The objective of this research is to analyze the effectiveness, challenges, and impacts of electronic transactions in increasing non-tax state revenue, in order to generate policy recommendations in Indonesia. This study uses a normative juridical method, analyzing positive legal provisions. Data sources were obtained from three types of legal materials, and data collection was conducted both online and offline. The research results indicate that the utilization of electronic transactions can increase non-tax state revenue in the telecommunications sector through various forms such as telecommunications bill payments, e-commerce transactions, sales of prepaid credit and data packages, telecommunications devices, digital services, content delivery, and transaction monitoring and oversight.