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.

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.

"Accelerate the construction of a strong education country, strive to open up a new situation, and consolidate the foundation of the country's prosperity and strength." On May 29, 2023, General Secretary Xi Jinping stressed that education, as an important foundation for national development, should accelerate the pace of reform and innovation. As the cradle of talent training, colleges and universities should fully recognize the country's urgency for high-level talents, and further breakthroughs should be made in the reform and development of education and teaching. Textbook construction is an important measure to strengthen China's academic construction and promote the development of China's education. At present, it is still facing problems such as slow renewal speed, single form of expression and low utilization rate of achievements. Taking Z University as an example, this article briefly discusses some suggestions for the construction and reform of postgraduate textbooks in combination with the actual situation.

Competency-based education is one of the many important educational objectives in the cultivation of senior vocational talents. In the past education model, the importance of achievement is greater than ability. Teachers rely on the scores of test papers to classify students' grades. Competency-based education has changed this situation very well, paying special attention to students' ability training. This paper mainly studies how to better promote the reform and innovation of English teaching in higher vocational colleges and strengthen students' learning ability and vocational skills while ensuring students' ability development.

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.

Under the background of the continuous development of science and technology, the era of big data has come in an all-round way, and big data technology has also been widely used in the education industry. The course of financial management in applied colleges and universities is a highly applied course, which focuses on the substance of the course. Teachers need to create a good learning environment for students with the help of information technology, and constantly cultivate students' professional skills and professionalism. In order to improve the quality of financial management courses in colleges and universities, this paper mainly analyzes the management courses in application-oriented colleges and universities, expounds the factors affecting the practical teaching quality of management courses in colleges and universities, and analyzes the teaching methods of management courses in application-oriented colleges and universities. Finally, it is concluded that only when teachers constantly improve their teaching level, can students' learning level be improved by combining theory with practice.