Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

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.

In today’s digital education landscape, safeguarding the privacy and security of educational data, particularly the distribution of grades, is paramount. This research presents the “secure grade distribution scheme (SGDS)”, a comprehensive solution designed to address critical aspects of key management, encryption, secure communication, and data privacy. The scheme’s heart lies in its careful key management strategy, offering a structured approach to key generation, rotation, and secure storage. Hardware security modules (HSMs) are central to fortifying encryption keys and ensuring the highest security standards. The advanced encryption standard (AES) is employed to encrypt graded data, guaranteeing the confidentiality and integrity of information during transmission and storage. The scheme integrates the Diffie-Hellman key exchange protocol to establish secure communication, enabling users to securely exchange encryption keys without vulnerability to eavesdropping or interception. Secure communication channels further fortify graded data protection, ensuring data integrity in transit. The research findings underscore the SGDS’s efficacy in achieving the goals of secure grade distribution and data privacy. The scheme provides a holistic approach to safeguarding educational data, ensuring the confidentiality of sensitive information, and protecting against unauthorized access. Future research opportunities may centre on enhancing the scheme’s robustness and scalability in diverse educational settings.

The starting point is the presence of a widespread feeling of political confrontation and division among Spanish citizens. This is compounded by dissatisfaction with and distrust in a system that is perceived by many as elitist and out of touch with real needs. Several factors related to this perception of politics are explained and quantified. On the one hand, there are economic elements, such as the stagnation of GDP per capita, the persistence of a relatively high at-risk-of-poverty rate, and the rates of material deprivation. And in all these elements, a significant territorial inequality can be observed. There are significant differences between Spain, France and Germany over the period considered. On the other hand, political factors determine much of the public debate in Spain: Historical memory and the Spanish Civil War, as well as the terrorism of ETA and other terrorist groups. The emergence of new parties is analyzed, especially VOX. Finally, the enormous difficulty of finding a territorial structure of political power that would bring together the consensus of most political forces. It is necessary to find formulas for fiscal federalism that will make it possible to move away from the current decentralization of spending without the Autonomous Communities having their own tax capacity. This study concludes by pointing out the relevance of all these problems and the need to find solutions through democratic debate and deliberation with agreements.

With the development of the times and changes in the environment of traditional martial arts, Choi Lei Fut (a Chinese martial arts system), a Chinese state-level intangible cultural heritage, is facing many difficulties in its inheritance and sustainable development. Especially in the context of COVID-19 pandemic prevention and control measures, the sustainable development of Choi Lei Fut is facing increasingly serious challenges. In order to understand the current situation of Choi Lei Fut’s survival and development in the new era, and to enhance the momentum and vitality of its sustainable development, this study combines questionnaire survey and field interviews to investigate and analyze the current situation. Based on this, it proposes strategies to promote the sustainable development of Choi Lei Fut. This study will not only provide methodological reference for the inheritance and development of Choi Lei Fut but also offer insights for the inheritance and sustainable development of other Chinese martial arts gyms and even martial arts practices elsewhere.