Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

Some platforms in the collaborative economy offer a combination of sectoral and information society services, which characterises them as a hybrid entity. The concurrent provision of disparate types of services necessitates the determination of the predominant activity of a given platform on a case-by-case basis. This, in turn, gives rise to legal uncertainty and inconsistent case law at the national level. This paper examines the impact of the choice of institutional alternatives in the context of multilevel governance in the EU on the legal status of collaborative economy business models such as Uber and Airbnb in the EU single market. The paper employs a mixed-methods research approach to analyse pivotal jurisprudential decisions of the Court of Justice of the European Union (CJEU) and national courts. It reaches the conclusion that the Airbnb platform, in its capacity as an information society service provider, is subject to the provisions of the Electronic Commerce Directive (2000/31/EC). Conversely, Uber, by virtue of its definition as a transport undertaking, is subject to shared jurisdiction between EU institutions and Member States in the field of transport services. This paper initiates a discussion on the suitability of the extant regulatory apparatus and underscores the necessity for the establishment of an appropriate institutional framework, either centralised at the EU level or decentralised at the level of Member States, that would provide substantive rules aimed at comprehensively regulating the legal status of hybrid business models, thus allowing for more uniform conditions for their operation in the EU single market.

This study investigates the awareness of environmentally friendly (green) dentistry practices among dental students and faculty at Ajman University in the United Arab Emirates. The primary objective is to assess their understanding and application of eco-friendly dental practices, including waste management, energy conservation, and sustainable material usage. Using a descriptive cross-sectional design, an online survey was administered to 231 randomly selected participants. The results show that although awareness of green dentistry has increased, its practical implementation remains limited. Specialists displayed the highest levels of knowledge and practice, while general practitioners demonstrated the least. Male participants showed greater experience and expertise compared to females, and the age group of 30–39 exhibited the highest levels of knowledge and practice, although age was not found to significantly affect awareness or usage. The findings highlight the need for enhanced education and encouragement of green dentistry to protect the environment and promote sustainable dental practices.

With the advancement of the green economy, the labor market is experiencing the emergence of new employment forms, positions, and competencies. This arises from the special relationship between the green job market and the transforming energy sector. On the other hand, the energy sector’s influence on the green labor market and the creation of green jobs is particularly significant. It is because, the energy sector is one of the fundamental foundations of any country’s economy and impacts its other sectors. Key components of this influence include green employment and green self-employment. The purpose of this study is to identify elements of the green labor market within the context of the green economy and the energy sector. The methodology employs a hybrid literature review, combining a systematic literature review facilitated by the use of VOSviewer software. Exploring the Scopus database enabled the identification of keywords directly related to the green economy and the energy sector. Within these identified keywords, elements of the green labor market were searched. The main result is the empirical identification of the crucial term ‘green skills,’ which links elements of the green labor market, as presented in bibliometric maps. The research results indicate a gap in the form of insufficient discussion on green self-employment within the energy sector. Aspects of green jobs and elements of the green labor market are prominently featured in current research. However, there is a notable gap in the literature regarding green self-employment, presenting promising avenues for further research.

This paper aims to investigate the determinants of performance for insurance companies in Tunisia from 2004 to 2017. Namely, we consider three dimensions of determinants; those related to firms’ microenvironment, macroenvironment and meso or industry environment. The performance of insurance companies is measured using three criteria: Return On Assets (ROA), Return On Equity (ROE), and Combined Ratio. The independent variables are categorized into three groups: microeconomic variables (Firm Size, Financial leverage, Capital management risk, Volume of capital, and Age of the firm), meso-economic variables (Concentration ratio and Insurance Sector Size), and macroeconomic variables (Inflation, Unemployment, and Population Growth). The General Least Squares (GLS) regression technique is employed for the analysis. The study reveals that the financial performance of Tunisian insurance companies is positively influenced by firm size, capital amount, and risk capital management. On the other hand, it is negatively influenced by leverage level, industry size, concentration index, inflation, and unemployment. In terms of technical performance, the capital amount of the firm, industry size, age of the firm, and population growth have a positive impact. However, firm size, leverage, concentration index, and risk capital management negatively affect technical performance. This paper contributes to the existing literature by examining the determinants of performance specifically for insurance companies in Tunisia. Besides the classical proxies of performance, this paper has the originality of using the technical performance which is the most suitable for the case of Insurance companies.