The COVID-19 pandemic provided a unique opportunity for educators and policymakers to reconsider education systems and rethink what is essential, necessary, and desirable for future generations. A sequential generic qualitative approach was used in this study. Based on the systematic literature review, a content analysis was conducted to identify dimensions that contribute toward higher education institutions sustainability. Subsequently, the Expert Opinion method that involved five professors holding key positions in respective universities from Malaysia, the Netherlands, India, and Bangladesh was applied to propose a post-COVID-19 sustainable framework. Four themes: 1) educational reform; 2) digital transformation; 3) resilience and change management; and 4) sustainability coupled with agility and flexibility formed the framework for HEIs’ sustainability during the post-COVID-19 pandemic. We propose that the themes be examined from an integrated perspective to ensure HEIs can be sustainable in the long run. Finally, other scholars are recommended to conduct a tracer study as well as develop qualitative instruments based on the themes and dimensions identified from the systematic literature review and the Expert Opinion Method to better understand the phenomenon of HEI sustainability.

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 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.

Women play a pivotal role in national development, and it is essential for every country to harness their skills to promote economic growth and comprehensive development. The purpose of the current study is to analyze and evaluation the impact of the most recent legislatives and legal reforms in the Saudi Arabia laws in the women’s empowering and economic growth. In addition, the research method is used is analyzing laws, regulations, and reports documents related to women rights in Saudi Arabia to clarify its impact on the women’s empowerments and economic developments. The study’s results indicate a significant and positive impact of recent legal and legislative reforms in Saudi Arabia on women’s empowerment and economic growth. Legal reforms have expanded employment opportunities and fostered entrepreneurship among women, resulting in increased workforce participation and a rise in women-owned businesses. Social empowerment has been enhanced through greater autonomy and improved access to education and vocational training, equipping women with competitive skills. Additionally, reforms have facilitated women’s participation in governance that creating a safer and more equitable environment. These changes have contributed positively to the economic incomes and diversification that reflecting the efforts undertaken by the Kingdom to enhance women’s empowerment and ensure the sustainability of reforms to achieve the ambitious goals of the Kingdome Vision 2030.

This research investigates the relationship between the variables of public service reform (PSR) and bureaucratic revitalization and the relationship between digital leadership (DL) and bureaucratic revitalization. The research method used in this research is quantitative survey research which aims to determine the relationship between two or more variables. The research method for this research is quantitative associative, the population of this study is senior immigration officers. The data analysis method uses structural equation modeling (SEM) partial least squares (PLS), the respondents for this study were 634 senior immigration office employees who were determined using the simple random sampling method—non probability sampling, the questionnaire was designed to contain statement items using a 7 point Likert scale. A closed questionnaire is a list of questions or statements that are equipped with multiple answer choices expressed in scale form. The Likert scale used in this research is (1) strongly disagree, (2) disagree, (3) quite disagree, (4) neutral, (5) quite agree, (6) agree, (7) strongly agree. Data processing in this research used SmartPLS software. The independent variables of this research are digital leadership and public service reform and the dependent variable is bureaucratic revitalization. The stages of data analysis in this research are the outer model test which includes convergent validity, discriminant validity and composite reliability as well as inner model analysis, namely hypothesis testing. The results of this research show that public service reform has a positive and significant relationship to bureaucratic revitalization and digital leadership has a positive and significant relationship to bureaucratic revitalization. This research implies that leaders focus on engaging, using, and handling the uncertainty of emerging technologies, digital tools, and data, leaders to support bureaucratic revitalization, the immigration department must implement digital leadership, immigration leaders should encourage the use of digital platforms in their organizations, support and facilitate digital transformation. The immigration department should increase the revitalization of the bureaucracy, the immigration department should carry out public service reforms. Public services are to be good if they fulfill several principles of public interest, legal certainty, equal rights, balance of rights and obligations, professionalism, participativeness, equality of treatment/non-discrimination, openness, accountability, facilities and special treatment for vulnerable groups, timeliness, speed, convenience and affordability.