The transportation sector is currently experiencing a significant transformation due to the influence of digital technologies, which are revolutionizing travel, goods transportation, and interactions with transportation systems. This study delves into the possibilities and obstacles presented by digital transformation in the realm of sustainable transportation. Moreover, it identifies the most effective methods for implementing digital transformation in this sector. Furthermore, our analysis sheds light on the potential impacts of digital transformation on sustainable development and environmental performance indicators within transportation systems. We discover that digital transformation can contribute to reduced greenhouse gas emissions, improved air quality, and increased resource efficiency, among other benefits. Nevertheless, we emphasize the potential risks and uncertainties associated with digital transformation, including concerns regarding data privacy, security, and ethics. Collectively, our research provides valuable insights into the opportunities and challenges presented by digital transformation in sustainable transportation. It also identifies best practices for successfully implementing digital transformation in this sector. The implications of our findings are significant for policymakers, businesses, and other stakeholders who aspire to drive the future of sustainable transportation through digital transformation.

The use of autonomous weapons systems (AWS) has led to several opposing legal opinions regarding their violations of international law. The responsibility of the state, individuals, and corporations as producers, designers, and programmers is all being taken into consideration. If the decision to kill humans without “meaningful human control” is transferred to computers, it would be hard to attribute accountability for the actions of AWS to their corporations. Consequently, this means that corporate actors will enjoy impunity in all cases. The present paper indicates that the most significant problem arising from the use of AWS is the attribution of responsibility for its violation. Corporations are not subject to liability for the legitimate use of weapons under international law. The main problem with corporate responsibility, according to article 25 (4) of the Rome Statute, is that the provision only relates to individual criminal responsibility and that the ICC shall only have jurisdiction over natural persons. Nevertheless, corporations may be held accountable under aspects of international law. The paper proposes a more positive view on artificial intelligence, raising corporations’ accountability in international law by historically linking the judging of business leaders. The article identifies aiding and abetting as well as co-perpetration as the two modes of accountability under international law potentially linked to AWS. The study also explores the main ambiguity in international law relating to corporate aiding and abetting of human rights violations by presenting the confusion on determining the standards of these 2 modes of liability before the ICC and International ad doc Tribunal. Moreover, with the new age of war heavily dependent on AI and AWS, one cannot easily and precisely ascertain who must be held accountable for war crimes because of the unanticipated facts in decision-making combined with the aiding or abetting of violations of international law. International law prioritizes the goal of ending impunity for the individual and largely neglects the need to achieve the same goal for corporate complicity. In sum, progress to regulate the use of AWS by corporate actors could be enormously helpful to the cause of ending impunity.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

This study investigates the influence of government expenditure on the economic growth of the ASEAN-5 countries from 2000 to 2021. The study employs the Pooled Mean Group (PMG) ARDL model and robust least squares method. The importance of the current study lies in its analysis of the short and long-run impact of government expenditure on economic growth in ASEAN-5. The empirical findings demonstrate a positive relationship between government expenditure and economic growth in the long run. These results align with the Keynesian perspective, asserting that government expenditure stimulates economic growth. The study also confirms one-way causality from government expenditure to economic growth, supporting the Keynesian hypothesis. These insights hold significance for policymakers in the ASEAN-5, highlighting the necessity for policies promoting the effective allocation of productive government expenditure. Moreover, it is important to enhance systems that promote economic growth and efficiently allocated economic resources toward productive expenditures while also maintaining effective governance over such expenditures.

Climate change is the most important environmental problem of the 21st century. Severe climate changes are caused by changes in the average temperature and rainfall can affect economic sectors. On the other hand, the impact of climate change on countries varies depending on their level of development. Therefore, the aim of this paper is to investigate the relationship between climate changes and economic sectors in developed and developing countries for the period 1990–2021. For this purpose, a novel approach based on wavelet analysis and SUR model has been used. In this case, first all variables are decomposed into different frequencies (short, medium and long terms) using wavelet decomposition and then a SUR model is applied for the examination of climate change effects on agriculture, industry and services sectors in developed and developing countries. The findings indicate that temperature and rainfall have a significant negative and positive relationship with the agriculture, industry and services sectors in developed and developing countries, respectively. But severity of the negative effects is greater in the agricultural and industrial sectors in all frequencies (short, medium and long terms) compared to service sector. Furthermore, the severity of the positive effects is greater in the agricultural sector in all frequencies of developing countries compared to the industrial and services sectors. Finally, developing countries are more vulnerable to climate change in all sectors compared to developed countries.

Although infrastructure is widely recognized as a key ingredient in a country’s economic success, many issues surrounding infrastructurespending are not well understood. This paper explores six themes: the returns to infrastructure; the role of the private sector; the evaluation and delivery of infrastructure in practice; the nature of network industries, pricing and regulation; political economy considerations of infrastructure provision; and infrastructure in developing countries. This paper aims to provide insights into many of these questions, drawing on the existing literature.