The causation conundrum in climate change litigation has long plagued the legal and scientific communities. This article explores the role of climate attribution theory in solving the loss and damage causation puzzle in climate change litigation. First, it describes the limitations of traditional causation theories in climate change litigation and analyzes the performance of emerging theories, such as the “substantial contribution” theory and the “market share” theory, in addressing this issue. The paper then evaluates the application of climate attribution theory in actual litigation through specific case studies and puts forward a series of policy recommendations. These include strengthening funding and support for climate attribution research, establishing a platform for interdisciplinary cooperation, developing a unified standard of proof, promoting public and judicial education, and promoting the improvement of the international legal framework. Finally, the paper points out the main problems and limitations in the application of climate attribution theory and proposes key directions for future research. The paper posits that by fostering continuous scientific research and enhancing the legal framework, climate attribution theory will assume a more prominent role in climate change litigation and facilitate the process of global climate governance.

Orientation: Rewards are integral to keeping employees happy, efficient and engaged in their work. Thus, the engagement of academic staff within higher education institutions has become a top priority for organisational productivity and competitiveness. Research purpose: This study investigated the impact of total rewards on work engagement among the academic staff at a South African higher education institution. Motivation for the study: Engagement of academic staff is vital as higher education institutions are influential in the country’s development. Literature, however, has shown that most studies on total rewards and work engagement focus on sectors such as financial institutions, the mining industry and others. However, few reports have been on total rewards and work engagement in higher education. Research design, approach and method: This study employed a cross-sectional survey design, following a quantitative approach. From a population of 100 academic staff, 74 respondents responded to a self-administered questionnaire. Main findings: The results show a positive relationship between two dimensions of total rewards (work-home integration and quality work environment) and work engagement. However, no relationship was found between base pay, benefits, performance and career management, and work engagement. From the five dimensions of total rewards, a quality work environment was the only significant predictor of work engagement. Contribution: The study provides theoretical contributions through new literature and possible recommendations. The study may guide management in developing a rewards strategy that can promote staff work engagement.

The improper disposal of litter by tourists poses a significant threat to tourism destinations worldwide, including in Indonesia. To mitigate marine litter, promoting eco-friendly behavior (EFB) among tourists is essential. This study applies the extended Theory of Planned Behavior (TPB), which posits that an individual’s behavior is driven by their attitudes, subjective norms, and perceived behavioral control, to better understand the factors influencing eco-friendly behavioral intentions. In this research, ecological consciousness and ecological knowledge were added to the traditional TPB framework to gain deeper insights into tourist behavior. Data were collected through a structured questionnaire from 876 visitors to Lake Singkarak, Indonesia. The findings demonstrate that the inclusion of ecological consciousness and ecological knowledge significantly enhances the predictive power of the TPB model in explaining eco-friendly behavioral intentions. Based on these results, raising public awareness, improving government management, and enhancing the quality of lake attractions are recommended to encourage responsible tourism. These measures can reduce litter and conserve lake habitats, ultimately contributing to the sustainability of tourism in the region.

The main purpose of this research is to investigate the cash holdings behaviour on sectoral level for South African firms listed on the Johannesburg Stock Exchange (JSE). The accounting cash ratio is used to identify abnormal (excess) cash holdings for the firms listed on the JSE. This informed the panel regression analysis to identify cash holdings determinants on a sectoral level. The sample data included 255 firms of which 102 represent Financial Firms and 153 represent Non-Financial Firms for 2005 to 2019. The findings show the significant internal and external determinants of cash holdings. Comparing coefficient sizes, this research finds that financial and non-financial sectors with abnormal (excess) cash holdings exhibit higher coefficient sizes as opposed to sectors without. As a result, the higher coefficient size shows that the internal and external determinants of cash holdings have a greater effect on the cash holding levels of these sectors. The implications of the findings of this study are that each sector operates differently and that each firm within each sector has differing cash management policies and procedures. Therefore, analyzing cash holdings behaviour on an aggregated level and assuming that all sectors and firms within the collective operate the same is an erroneous assumption, as shown by this study. This research firstly contributed by introducing the use of the accounting cash ratio to indicate the presence of abnormal (excess) cash holdings. Most research focus on cash holdings of Non-Financial Firms. Therefore, the second contribution of this research is that both Non-Financial and Financial Firms with and without abnormal (excess) cash holdings were included to identify determinants of cash holdings, this was also done on a sectoral level.

The continuous escalation of social risks has exacerbated the challenges faced by aging urban communities. In this context, resilience building emerges as a critical approach, offering new perspectives and innovative solutions to address these issues. This paper applies the theories of risk society and resilience governance to establish an analytical framework for resilience governance, specifically examining the current status of resilience construction within the Jin Guang Men community in Xi’an. The findings indicate that resilience building within these aging urban communities is hindered by issues such as weak grassroots governance, deficient repair mechanisms, inadequate infrastructure, and a slow pace of information technology adoption. To effectively manage social risks, it is imperative to strengthen party leadership in governance, enhance community self-repair capacities, upgrade infrastructure, and accelerate the application of information technology. These measures are essential for bolstering the risk management capabilities of aging urban communities.

This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.