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.

The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.

This study examines the aggregate consumption function of Saudi Arabia from 2000 to 2022, focusing on identifying key determinants of household consumption and evaluating the impacts of disposable income, household wealth, government expenditure, interest rates, and oil revenues. the research uses advanced econometric methods, including the autoregressive distributed lag (ARDL) model and Johansen cointegration test, to analyze the relationships among these variables. the findings reveal that disposable income, household wealth, and government expenditure significantly and positively influence consumption, whereas interest rates show a negative correlation. oil revenues also play a critical role, reflecting the country’s economic reliance on oil. the study highlights the necessity for economic diversification to reduce the impact of oil price volatility on household income and consumption stability. The results offer crucial insights for policymakers, emphasizing the need for strategies that enhance household income and wealth, maintain robust public sector spending, and effectively manage interest rates. these findings also support the importance of consistent and predictable income sources for sustaining consumption. additionally, this study suggests directions for future research, including developing sophisticated forecasting models to predict consumption trends and exploring other influencing factors such as demographic shifts and technological progress.

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.

Since my country entered the era of Internet economy, the scale of the software industry is gradually expanding, and programming language, as an important tool and idea for software development, is a necessary skill for every development practitioner. Among them, C language, as the basic language of computer software programming, is also an important basic course for cultivating students’ computer application ability in science and engineering majors in colleges and universities. This paper mainly studies the teaching reform of C language programming courses and proposes corresponding optimization measures, so as to lay a solid foundation for the continuous improvement of students’ learning quality of C language courses and the continuous strengthening of programming ability.