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.

State-owned enterprises (SOEs) manage significant portion of world economy, including in the developing countries. SOEs are expected to be active and play significant role in improving the country’s economic performance and welfare through enhancing innovation performance. However, closed innovation process and lack of collaboration hinders SOEs to reach satisfying innovation performance level. This paper explores the construction and role of innovation ecosystem in the strategic entrepreneurship process of SOEs, of which is represented by dynamic capability framework, business model innovation, and collaborative advantage. Based on the analysis, this paper concluded that the collaboration between actors in the Innovation Ecosystem (IE) has positive effect to strengthening SOE’s Sensing Capabilities (SC) related to the process of exploring and identifying innovation opportunities. The increase of Sensing Capabilities (SC) will play significant role as input or antecedent on formulating proactive Innovation Strategy (IS) in orchestrating SOE’s innovation process. SOEs which has implementing proactive Innovation Strategy (IS) will be able to build collaboration and finding right Business Model Innovation (BMI). Finally, by building collaboration with other actors through the innovative business model has significant role to increase SOE’s Collaborative Advantage (CA), which considered as a proxy for competitiveness of SOEs.

A The meaning of life is the purpose that defines a person’s existence based on a set of fundamental objectives that give meaning to life or not. Furthermore, not all individuals have a meaning in life, and it may be absent at some point or stage of life. Objective: To analyze Peruvian older adults’ socioeconomic factors and the meaning of life. Method: A descriptive, comparative, quantitative cross-sectional study was conducted. One thousand older adults were intentionally selected through quotas of 100 older adults in 10 localities in Arequipa, Peru. They were administered a survey validated with high levels of reliability on the meaning of life and socioeconomic factors. Results: A moderate level of meaning in life was found. Most older adults believe that increasing age decreases the purpose of living, and existential emptiness grows. Conclusions: Statistically significant differences (p < 0.05) were found between the meaning of life and the following socioeconomic factors: retirement, religion, educational level, cohabitation, marital status, income, and occupation. It is understood that older adults who scored higher on these factors indicate having meaning in life because they still fulfill the role of providers for the family economy, being util to their families compared to the majority who scored low, which indicates an absence of meaning of life leading to an increase existential void.

Family violence is the act that causes harm, suffering, or death to members of the family group, especially if they are in a situation of vulnerability due to characteristics associated to age or physical condition. Objective: The social characteristics of aggressors were associate in the risk level of victims of family violence in the city of Arequipa, Peru. Method: The study was descriptive, quantitative, and non-experimental. A total of 205 randomly selected judicial files of aggressors reported for domestic violence were evaluated. The data were secondary, and the chi-square test (association of categorical variables) was used for statistical analysis. Results: A moderate risk level (31.2%) was found, with a tendency to be severe and very severe (49.5%). Likewise, the most observed types of violence are physical and psychological violence (89.3%) and sexual abuse (10.7%). The female aggressor exerts mild violence, while the male aggressor exerts moderate to extreme severe violence, causing more harm to the victim. The profile of the aggressor with low or high education, with high or low incomes, and who occupies a house or only one room can be associated the level of violence that occurs. Conclusion: Men are more likely to attack women, and similarly, female aggressors tend to target men more frequently. Moreover, men exhibit a higher tendency to attack their partners, including wives, cohabitants, and ex-partners, whereas women tend to target a broader range of family members, including parents, children, grandparents, nephews, cousins, as well as in-laws such, brothers-in-law and other relatives.

Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.

This paper proposes to apply a microfluidic chip combining DSC, DTA, and PCR-like functions for studying synthesis and selection of precursors of the genetic code carriers at hydrothermal conditions including those in natural high frequency fields (such as magnetosphere emission, atmospherics, auroras and lightings).