Despite its leading role in the urban transport system, paratransit is accused of being unsustainable and hostile to modernity. The reform of the sector is necessary in the context of the modernization of the transport system of African cities. It requires the formalization of actors through technical and financial support such as fleet renewal projects. This article attempts to analyze the financing process and the level of formalism of the operators constituted within the AFTU in the context of the financing operation of paratransit operators in Dakar, Senegal. The methodological approach adopted is based on the analysis of qualitative data from questionnaire surveys carried out in the AFTU network in Dakar; official documents¹ were also used. The results show that the Dakar financing model put in place has made it possible to make significant progress in the reorganization of paratransit professionals. In addition to the concessioned lines, a salaried system was introduced, pricing is now official and the standardized ticketing system has been put in place. Nevertheless, improvements are expected on the working conditions of employees, the capacity building of actors and the evolution of the legal status of companies.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

Education is one of the basic needs that every child should have. Information communication technology has a significant influence on special needs children’s schooling. Instead of considering learning a difficult chore, the adoption of measures such as ICT can simplify it and make inclusive education a reality. Aim: This current systematic literature review aims to determine the extent of ICT adoptions in special education scenarios. Method: This paper examined pertinent literature on ICT in special education in the period 2000 to 2023. The key articles extracted through keyword search were gathered from databases indexed in Web of Science and Scopus. The collected data were then screened using a VOS viewer for the most relevant information. From the web of Science, 31 articles were found to have connections with one another while the same process when applied to the Scopus database, helped obtain 8 articles. Results: A total of 39 articles fulfilled the search inclusion criteria of minimum two keyword occurrences. These articles were all written in English and published between 2000 and 2023. The in-depth analysis of all these articles was performed along three broad themes, viz., availability of SEN based ICTs and their impact on children with disabilities, quality of available ICT integrated curriculum for SEN and the challenges in promoting ICTs for inclusive education. Conclusions: The paper concludes that ICT integration in special education would make learning easier for children with disabilities when compared to learning using traditional methods. Implications: The paper pinpoints significant limitations in ICT use found in existing literature and the lack of it to support inclusive education. The authors make recommendations for improved ICT integrated curriculum to improve inclusivity.

This systematic literature review examines data saturation in qualitative research within the context of entrepreneurship studies from 2004 to 2024. Data saturation, a critical concept in ensuring the rigor of qualitative research, remains inadequately defined in terms of sample size and assessment criteria across various studies. This review synthesizes 11 empirical studies, focusing on strategies such as stopping criterion, code frequency counts, and comparative methods for determining saturation. It identifies sample sizes ranging from 7 to 39 interviews, with an average saturation occurring between 10 and 12 interviews. Furthermore, the study explores the influence of different sampling methods and homogeneity of study populations on saturation outcomes. Despite the reliability of existing methods, the findings underscore the need for greater transparency and consistency in reporting saturation criteria. The review offers valuable insights for entrepreneurial researchers aiming to design qualitative studies, emphasizing the importance of tailored saturation standards based on research objectives and methodologies. This research contributes to a clearer understanding of data saturation in entrepreneurial studies and highlights the necessity for further empirical investigation into saturation across diverse qualitative methods.