This article advocates for a fundamental shift in England’s legal approach to professional negligence, particularly within the domains of accounting and audit. English law should move away from its intricate and unclear case law surrounding professional negligence towards a clearly defined test for professional misconduct. Drawing upon a comparative analysis with the legal framework in the United States, where auditors are not shielded from liability under the law, the article highlights the need for a more consistent and accountable legal landscape in England. One of the main aspects that necessitates change is the proximity test, as set out in the Caparo case, which currently prevents auditors from being held liable for negligence to investors (as third parties)—despite investors relying on auditors for their professional skill to audit accounts. As investors rely on audited accounts when making financial decisions, a well-defined test for professional negligence should align English law with international standards and empower victims to seek compensation from the auditors themselves and/or the auditors’ professional indemnity insurance. Such a change would enhance trust and transparency in the financial domain.
Food security presents a complex challenge that spans multiple sectors and levels, involving diverse stakeholders. Such a challenge necessitates collaborative efforts and the creation of shared value among participants. Through the lens of service-dominant logic (S-D logic), food security can be redefined to achieve a more comprehensive understanding and sheds light on the dynamic interplay among stakeholders, enabling the realization of potential value co-creation. As a theoretical contribution, this research addresses the gap in explaining stakeholder interactions. This aspect is crucial for fostering collaboration, and the study accomplishes this by leveraging Social Network Analysis to identify clusters and assign them roles as sub-orchestrators to support the National Food Agency as the main orchestrator who responsible to implement co-creation management strategy (involvement, curation, and empowerment). The study also proposes stakeholder roles in the context of food security: regulator, operator, dominator, niche player, and supporter. Moreover, the practical significance of this research is highly relevant to the early stages of the National Food Agency (NFA) since its establishment in 2021. As the NFA seeks optimal structure, networks, and resources to enhance Indonesia’s existing food system, the study offers valuable insights. This comprehensive study highlights key issues in developing food security in Indonesia and provides recommendations for overcoming future challenges.
English writing is an important output skill cultivated in college English courses. And in the age of informationization, college English writing teaching relies on the support of information technology. In order to cope with the solution of this dilemma, Production-Oriented Approach(POA) proposes Teacher-Student Collaborative Assessment (TSCA), which creates a new form of assessment. Through TSCA, teachers can not only alleviate the heavy teaching load, but also fully tap the network resources to efficiently use students' time before, during and after class to maximize and optimize the teaching effect. In this paper, the teaching concept of TSCA is used to conduct writing teaching experiments, to study and analyze the writing ability of students who write effectively, so as to provide insights for the practice of English writing teaching.
The South African government has undertaken to expand universal access to Early Childhood Development (ECD) with a particular focus on children from socially disadvantaged communities and with disabilities. This requires training and support of ECD practitioners, such that they are equipped 399with the necessary knowledge and competencies to implement effective teaching and learning approaches at ECD level. This research explored an innovative, inclusive approach to ECD practitioner development in which both Deaf and hearing students were enrolled in an ECD practitioner training program facilitated jointly by New Beginnings (an ECD non-profit training organization) and the Deaf Federation of South Africa (DeafSA). The research scrutinized key aspects of the training program, including how it extended students content knowledge on ECD, their pedagogical knowledge; as well as epistemological access for Deaf students. The findings and conclusions have important implications not only for equipping ECD practitioners with knowledge and skills, but also demonstrates how practitioner training itself can be effectively structured to cater for diversity among trainees.
With the continuous development of educational information technology, college English teaching is gradually transitioning to digital and informational. This article discusses and researches the application of educational information technology, the impact of educational information technology on student learning outcomes, changes and reasons in learning methods, and the construction of college English teaching staff under educational information technology. It is believed that conducting effective research on college English teaching under educational information technology will not only help improve the level of college English teaching, but also promote the development of educational informationization.
This research calls for intellectual and methodological unity among Muslims considering the current fragmentation and disintegration affecting the community. It emphasizes the need for cohesion, moving away from confrontations with differing ideas and interpretations. The study highlights a key aspect of tolerance ethics, a trait exemplified by esteemed jurists throughout history, who incorporated these values into their writings and actions as a model for future generations. Their respectful conduct in dialogues, debates, and interactions with opposing views serves as a guiding example. Key themes include decorum towards differing opinions, the avoidance of offensive language, and fairness in judgments, refraining from examining others' intentions. These principles of tolerance are evident in historical and biographical works, showcasing the jurists' ethical approach and intellectual maturity in addressing both minor and major disagreements, reflecting an ethical dimension in their discourse.
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