The Convention on the Rights of Persons with Disabilities (CRPD) constitutes a crucial international framework that underscores the significance of inclusive education for individuals with disabilities, a vital goal for nations globally. This study seeks to examine the alignment of the recently established Saudi Law on the Rights of Persons with Disabilities (SLRPD) with the CRPD in the educational sector. The study employs a comparative analytical methodology to examine pertinent legal material and international treaties regarding inclusive education for individuals with disabilities. The findings indicate that the SLRPD substantially improves the rights of persons with disabilities by facilitating access to educational opportunities. Article 8 of the bill significantly enhances Saudi Arabia’s adherence to Article 24 of the CRPD objectives regarding inclusive education. The report emphasizes Saudi Arabia’s dedication to the ongoing evaluation and enhancement of its legal frameworks to facilitate access to educational opportunities for disabled children and youth. Under Saudi Arabia’s Vision 2030, the Kingdom has made significant strides in assisting those with disabilities, aligning with worldwide norms and its strategic goals. The research advises nations to intensify their initiatives for inclusive education by bolstering intersectoral collaboration, amplifying awareness activities, and cultivating relationships with international organizations. These measures will not only guarantee ongoing adherence to the CRPD but will also empower persons with disabilities to attain sustainable educational opportunities.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

Laozi’s Ming (name), Qi (tangible part) and Dao (intangible part), coexisting in the same substance, can be compared with Heidegger’s triad existences: Seiende (being), Dasein (beings) and Sein (to be). In Laozi, Dao is the essential metonymy for the existence of things from Wu (void, nothing) to You (there is, reality). The effect of Dao is De (virtue) and the combined term of them is Dao-De (morality). By conceptual blend theory, we may draw the following conclusion from the perspective of Heidegger’s ontology of triad existences and Laozi’s Dao with its companions: any being (Seiende or Ming) exists in the form of combination beings (Dasein or Qi) and to be (Sein or Dao). According to Proper Parts Principle, if z, x, y is used to represent being, beings and to be respectively, then, the expression of all things will be the form: z∃ (x) ⊕ y. In terms of independent concept and function, Dao exists as whole. While from Laozi’s triangular relationship among Ming, Dao and Qi, Dao can be considered as a proper parthood, too. Both Laozi and Heidegger emphasized that existence is changing, but Heidegger attributed the reason for change to time, while Laozi to Dao. Dao can be considered as way, essence, nothingness, empty, void etc. in structure, but it doesn’t mean it’s zero or none-existing. On the contrary, it is a form of existence from exotic domain. Both the numeric expression of Heidegger’s triad existences and Laozi’s triangle existences of Dao with its companions can be written as "z∃x (1) ⊕ y(Ø) Û z{1, Ø}. In which, Ø is empty set as Laozi’s Dao or Heidegger’s Sein (Ø Û 0).

Preserving roads involves regularly evaluating government policy through advanced assessments using vehicles with specialized capabilities and high-resolution scanning technology. However, the cost is often not affordable due to a limited budget. Road surface surveys are highly expected to use low-cost tools and methods capable of being carried out comprehensively. This research aims to create a road damage detection application system by identifying and qualifying precisely the type of damage that occurs using a single CNN to detect objects in real time. Especially for the type of pothole, further analysis is to measure the volume or dimensions of the hole with a LiDAR smartphone. The study area is 38 province’s representative area in Indonesia. This research resulted in the iRodd (intelligent-road damage detection) for detection and classification per type of road damage in real-time object detection. Especially for the type of pothole damage, further analysis is carried out to obtain a damage volume calculation model and 3D visualization. The resulting iRodd model contributes in terms of completion (analyzing the parameters needed to be related to the road damage detection process), accuracy (precision), reliability (the level of reliability has high precision and is still within the limits of cost-effective), correct prediction (four-fifths of all positive objects that should be identified), efficient (object detection models strike a good balance between being able to recognize objects with high precision and being able to capture most objects that would otherwise be detected-high sensitivity), meanwhile, in the calculation of pothole volume, where the precision level is established according to the volume error value, comparing the derived data to the reference data with an average error of 5.35% with an RMSE value of 6.47 mm. The advanced iRodd model with LiDAR smartphone devices can present visualization and precision in efficiently calculating the volume of asphalt damage (potholes).

In the context of ecological and social challenges in global food systems, this study investigates the potential of agri-food districts to foster balanced territorial development. A multi-step approach to developing sustainable agri-food districts is outlined. How these districts, as integrated systems and meso-level organizational forms, can enhance sustainability through governance is then assessed. This research uses a context-driven analysis pathway involving stakeholder participation and needs identification. The theoretical background, the Italian regulatory framework, and a case study from Lombardy are presented. Needs are identified through participatory approaches and actions are prioritized using desk research and a narrative SWOT analysis combined with key stakeholder discussions (focus group). A total of eighteen needs are identified and categorized into 3 dimensions of sustainability: economic, environmental, and socio-institutional. Findings indicate that agri-food district organization has great potential to help achieve local and regional policy goals in line with the shift to sustainable approaches in the Common Agricultural Policy (CAP). The paper proposes actions to strengthen district capacity-building, focusing on internal governance and sustainable production chains. Additionally, initiatives to attract young people to rural areas and agreements for ecosystem services in agri-food districts are suggested. These actions aim to promote sustainability and competitiveness while addressing challenges related to governance, innovation, branding, demographics, and environment. In conclusion, the study prompts critical inquiry into governance models and system dynamics. The innovative aspects of this study lie in its methodological approach, integration of theory and practice, holistic perspective, policy relevance, and critical inquiry, which collectively contribute to advancing knowledge and understanding in the field of sustainable agriculture and territorial development.

The Human Development Index, which accounts for both net foreign income and the total value of goods and services generated domestically, illustrates how income becomes less significant as Gross National Income (GNI) rises by using the logarithm of income. South Africa ranks 109th out of 189 countries in the Human Development Index (HDI) within the Brazil, Russia, India, China and South Africa (BRICS) economic bloc, raising long-term sustainability concerns. The study explores the relationship between economic, demography, policy indicators and human development in South Africa. South Africa’s unique status as a developing country within the BRICS economic group, alongside its lengthy history of racial discrimination, calls for a sophisticated approach to understanding Human Development. Existing research considered economic, demography, policy indicators independently; the gap of understanding their interconnection and long-term effects in the South African contexts exists. The study addresses the gap by using Autoregressive-Distributed Lag (ARDL) approach to investigate the short-term and the long-term relationship between economic, demography, policy indicators and human development in South Africa. By discovering these links, the study hopes to provide useful insights for policymakers seeking to promote sustainable human development in South Africa. The findings indicate that growth in GDP is a key factor in the HDI since it shows that there are more financial resources available for human development. By discovering these links, the study hopes to provide useful insights for policymakers seeking to promote sustainable human development in South Africa.