Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

In order to assess the effects of e-learning integration on university performance and competitiveness, this study uses Oman as a model for the Gulf. Analyzing how e-learning impacts technology integration, diversity, community engagement, infrastructure, financial strength, institutional reputation, student outcomes, research and innovation, and academic quality can reveal whether universities are effectively incorporating digital tools to enhance teaching and learning. By offering a framework for comparable institutions in the Gulf area, this study provides insights into optimizing e-learning techniques to improve university performance and competitiveness. This study uses the Structural Equation Modeling (SEM) with a dataset comprising 424 participants and 55 indicators, analyzed using both measurement and structural models. The results of the hypothesis testing, which indicate that e-learning has a positive effect on factors like student outcomes (B = 0.080, t = 2.859, P = 0.004) and institutional reputation (B = 0.058, t = 2.770, P = 0.005), lend credence to these beliefs. Omani universities need culturally sensitive e-learning, stronger institutional support, and training to enhance diversity (B = 0.002, t = 0.456, P = 0.647) and technology integration (B = −0.009, t = 0.864, P = 0.387). These improvements increase the visibility of Gulf institutions abroad, attracting the best students from all around the world and fostering an inclusive learning atmosphere. Financially speaking, e-learning offers reasonably priced solutions such as digital libraries and virtual laboratories, which are especially beneficial in a region where education plays a major role in socioeconomic development.

This study explores the determinants of control loss in eating behaviors, employing decision tree regression analysis on a sample of 558 participants. Guided by Self-Determination Theory, the findings highlight amotivation (β = 0.48, p < 0.001) and external regulation (β = 0.36, p < 0.01) as primary predictors of control loss, with introjected regulation also playing a significant role (β = 0.24, p < 0.05). Consistent with Self-Determination Theory, the results emphasize the critical role of autonomous motivation and its deficits in shaping self-regulation. Physical characteristics, such as age and weight, exhibited limited predictive power (β = 0.12, p = 0.08). The decision tree model demonstrated reliability in explaining eating behavior patterns, achieving an R² value of 0.39, with a standard deviation of 0.11. These results underline the importance of addressing motivational deficits in designing interventions aimed at improving self-regulation and promoting healthier eating behaviors.

This paper aims to systematically analyze the current state of plastic waste legal supervision in China and to propose a vision for future governance frameworks. In recent years, along with the vigorous rise of emerging industries such as the express delivery industry and takeaway services, the consumption of plastic products has increased sharply. This trend has triggered profound reflection and high vigilance on the issue of plastic waste supervision. This trend has triggered profound reflection and acute vigilance regarding the regulation of plastic waste. Although the Chinese government has initiated multiple regulatory measures and achieved certain outcomes, from a macroscopic perspective, the issue of plastic waste pollution remains grave, and the relevant legal and regulatory system presents a complex situation with limited enforcement efficacy. Hence, it is exceptionally urgent and significant to deeply explore and formulate legislative strategies aimed at alleviating and regulating plastic waste pollution. This paper is dedicated to systematically analyzing the current state of plastic waste legal supervision from both international and domestic dimensions, and meticulously outlining the regulatory framework for plastic waste governance in China. Through the application of legal norm research methods, this paper dissects the flaws and challenges existing in the current governance mechanisms and further conducts a comparative study of the successful practices in this field in developed countries like the United States, with the intention of drawing valuable experiences. On this basis, this paper not only offers a forward-looking outlook on China’s future legislative tendencies in plastic waste pollution but also innovatively proposes a series of new insights and recommendations. These explorations aim to provide a more solid theoretical foundation and practical guidance for the governance approach to plastic waste pollution in China, promote the improvement and enhancement of the enforcement effectiveness of environmental regulations, and thereby effectively confront the global challenge of plastic pollution.

Despite its leading role in the urban transport system, paratransit is accused of being unsustainable and hostile to modernity. The reform of the sector is necessary in the context of the modernization of the transport system of African cities. It requires the formalization of actors through technical and financial support such as fleet renewal projects. This article attempts to analyze the financing process and the level of formalism of the operators constituted within the AFTU in the context of the financing operation of paratransit operators in Dakar, Senegal. The methodological approach adopted is based on the analysis of qualitative data from questionnaire surveys carried out in the AFTU network in Dakar; official documents¹ were also used. The results show that the Dakar financing model put in place has made it possible to make significant progress in the reorganization of paratransit professionals. In addition to the concessioned lines, a salaried system was introduced, pricing is now official and the standardized ticketing system has been put in place. Nevertheless, improvements are expected on the working conditions of employees, the capacity building of actors and the evolution of the legal status of companies.

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.