This paper aims to systematically analyze the current state of plastic waste legal supervision in China and to propose a vision for future governance frameworks. In recent years, along with the vigorous rise of emerging industries such as the express delivery industry and takeaway services, the consumption of plastic products has increased sharply. This trend has triggered profound reflection and high vigilance on the issue of plastic waste supervision. This trend has triggered profound reflection and acute vigilance regarding the regulation of plastic waste. Although the Chinese government has initiated multiple regulatory measures and achieved certain outcomes, from a macroscopic perspective, the issue of plastic waste pollution remains grave, and the relevant legal and regulatory system presents a complex situation with limited enforcement efficacy. Hence, it is exceptionally urgent and significant to deeply explore and formulate legislative strategies aimed at alleviating and regulating plastic waste pollution. This paper is dedicated to systematically analyzing the current state of plastic waste legal supervision from both international and domestic dimensions, and meticulously outlining the regulatory framework for plastic waste governance in China. Through the application of legal norm research methods, this paper dissects the flaws and challenges existing in the current governance mechanisms and further conducts a comparative study of the successful practices in this field in developed countries like the United States, with the intention of drawing valuable experiences. On this basis, this paper not only offers a forward-looking outlook on China’s future legislative tendencies in plastic waste pollution but also innovatively proposes a series of new insights and recommendations. These explorations aim to provide a more solid theoretical foundation and practical guidance for the governance approach to plastic waste pollution in China, promote the improvement and enhancement of the enforcement effectiveness of environmental regulations, and thereby effectively confront the global challenge of plastic pollution.

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.

Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

This study investigates the impact of entrepreneurial orientation and green innovation on the performance of SMEs. This research explores the wood waste industry in Ngawi, an area that has never been studied before, thus providing a new perspective and unique local relevance. These findings underscore the critical role of entrepreneurial orientation and green innovation in driving sustainable business growth and improving SME performance. The results show that both entrepreneurial orientation and green innovation having a positive and significant link with SMEs performance. Further, the study reveals that the relationship between entrepreneurial orientation and green innovation having a positive and significant link with SMEs performance mediated by knowledge-sahring. The study also highlights the importance of larger sample sizes, and external factors to provide more comprehensive insights for practitioners and policymakers.

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.

The digital era has ushered in significant advancements in Generative Artificial Intelligence (GAI), particularly through Generative Models and Large Language Models (LLMs) like ChatGPT, revolutionizing educational paradigms. This research, set against the backdrop of Society 5.0 and aimed at sustainable educational practices, utilizes qualitative analysis to explore the impact of Generative AI in various learning environments. It highlights the potential of LLMs to offer personalized learning experiences, democratize education, and enhance global educational outcomes. The study finds that Generative AI revitalizes learning methodologies and supports educational systems’ sustainability by catering to diverse learning needs and breaking down access barriers. In conclusion, the paper discusses the future educational strategies influenced by Generative AI, emphasizing the need for alignment with Society 5.0’s principles to foster adaptable and sustainable educational inclusion.