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.

This paper aims to contribute with a literature review on the use of AI for cleaner production throughout industries in the consideration of AI’s advantage within the environment, economy, and society. The survey report based on the analysis of research papers from the recent literature from leading database sources such as Scopus, the Web of Science, IEEE Xplore, Science Direct, Springer Link, and Google Scholar identifies the strategic strengths of AI in optimizing the resources, minimizing the carbon footprint and eradicating wastage with the help of machined learning, neural networks and predictive analytics. AI integration presents vast aspects of environmental gains, including such enhancements as a marked reduction concerning the energy and materials consumed along with enhanced ways of handling the resulting waste. On the economic aspect, AI enhances the processes that lead to better efficiency and lower costs in the market on the other hand, on the social aspect, the application of any AI influences how people are utilized as workers/clients in the community. The following are some of the limitations towards AI adoption as proposed by the review of related literature; The best things that come with AI are yet accompanied by some disadvantages; there are implementation costs, data privacy, as well as system integration that may be a major disadvantage. The review envisages that with the continuation of the AI development in the following years, the optic is going to be the accentuation on the enhancement of the process of feeding the data in real-time mode, IoT connections, and the implementation of the proper ethical approaches toward the AI launching for all segments of the society. The conclusions provide precise suggestions to the people working in the industry to adopt the AI advancements appropriately and at the same time, encourage the lawmakers to create favorable legal environments to enable the ethical uses of AI. This review therefore calls for more targeted partnerships between the academia, industry, and government to harness the full potential of AI for sustainable industrial practices worldwide.

China is currently at a critical juncture in implementing the rural revitalization strategy, with urbanization and tourism development as crucial components. This study investigates 41 counties (cities) in the Wuling Mountain area of central China, constructing an evaluation system for the coordinated development of these two sectors. The coupling coordination degree is calculated using a combination weighting method and the coupling coordination degree model. Spatio-temporal evolution characteristics are analyzed through spatial autocorrelation, while the geographic detector explores the driving factors of spatial variation. The findings reveal a significant increase in coupling coordination between urbanization and tourism, transitioning towards a coordinated phase. Spatially, urbanization and tourism exhibit positive correlations, with high-value clusters in the southeast and northwest and low-value clusters in the south. The geographical detector identifies industrial factors as the most critical drivers of spatial variation. This study offers novel insights into the dynamics of urbanization and tourism, contributing to the broader literature by providing practical implications for regional planning and sustainable development. The results are relevant to the Wuling Mountain area and serve as a reference for similar regions globally. However, the study has certain limitations, such as regional specificity and data availability, which should be considered in the context of this research.

The study’s objective is to identify the challenges and limitations faced by the current vocational education system in preparing graduates in the era of the industrial revolution in the evolving job market in Tangerang, Indonesia. The study primarily examines vocational high schools and adopts a quantitative and quasi-experimental research approach, using control groups to conduct pre- and posttests. The experimental group experiences demonstrations, whereas the control group receives explanations. Instructors employ a blend of demonstration and explanation techniques to explain equipment operation before allowing students to engage in vocational training. The study, led by students in various engineering fields, evaluates technical competencies, work ethics, and foundational knowledge using tests and observations. Job preparation is assessed using the minimal completeness criteria (MCC), which focuses on the importance of proper knowledge, attitudes, and skills. The results indicate that vocational teachers have the potential to play a pivotal role in introducing cutting-edge, technology-based teaching methods, therefore enabling students to make well-informed decisions about their careers. This research enhances vocational education by incorporating practical skills and attitudes with academic knowledge, effectively addressing the changing requirements of the work market.