For cultural and traditional reasons, homosexuality is hardly a prominent issue in Chinese society. However, as a phenom- enon, homosexuality has a long history in human society, and the population of gay people is no...For cultural and traditional reasons, homosexuality is hardly a prominent issue in Chinese society. However, as a phenom- enon, homosexuality has a long history in human society, and the population of gay people is not negligible. On October 2, 2012, a special wedding in southeast China's Fujian Province provoked a 6restorm of debate on the legalization of gay and lesbian marriage. The cause of all this controversy is the gay couple, Lu Zhong, 24, and Liu Wanqiang, 20, who committed themselves to each other in a public wedding ceremony.展开更多
1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and ...1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s)and to include evidence that such permission has been granted when submitting their papers.Any material received without such evidence will be assumed to originate from the authors.展开更多
1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and ...1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.展开更多
1.Introduction In recent years,China has carried out an extensive preventative battle against air,water,and soil pollution,and the nation’s environmental quality-as reflected by conventional pollutant indicators—has...1.Introduction In recent years,China has carried out an extensive preventative battle against air,water,and soil pollution,and the nation’s environmental quality-as reflected by conventional pollutant indicators—has significantly improved.At the same time,the issue of emerging contaminants(ECs)is beginning to receive increasing attention.ECs generally refer to newly discovered or noticeable pollutants that pose risks to the ecological environment or human health.Either they have not been included in environmental management,or existing management measures are insufficient to effectively prevent and control their risks.The ECs of greatest concern generally include persistent organic pollutants(POPs),endocrine-disrupting chemicals(EDCs),pharmaceuticals and personal care products(PPCPs),and microplastics.These four categories of ECs are not entirely separate,as they interrelate with each other(Fig.1).Chemical production and product usage are the main sources of ECs.China is the world’s largest producer and consumer of bulk chemicals,and the production value of China’s chemical industry is predicted to reach 50%of the global total by 2030[1].Scientific control of ECs based on their environmental risk assessment is a necessary way to support the prevention and legal governance of ECs.展开更多
1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and ...1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s)and to include evidence that such permission has been granted when submitting their papers.展开更多
1 Legal requirements The author(s) guarantee(s) that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,an...1 Legal requirements The author(s) guarantee(s) that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s) and to include evidence that such permission has been granted when submitting their papers.Any material received without such evidence will be assumed to originate from the authors.展开更多
1Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and t...1Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.展开更多
1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and ...1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.展开更多
Legal requirements The author(s) guarantee(s) that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and ...Legal requirements The author(s) guarantee(s) that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.展开更多
1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and ...1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s)and to include evidence that such permission has been granted when submitting their papers.展开更多
1Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and t...1Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.展开更多
Statistical Analysis of Radioactivity:Lamprecht Uranium Mine in Texas Mark C.Harvey1 and Nancy L.Glenn Griesinger2(1.Department of Physics,Texas Southern University,Houston,TX 77004;2.Department of Mathematical Scienc...Statistical Analysis of Radioactivity:Lamprecht Uranium Mine in Texas Mark C.Harvey1 and Nancy L.Glenn Griesinger2(1.Department of Physics,Texas Southern University,Houston,TX 77004;2.Department of Mathematical Sciences,Texas Southern University,Houston,TX 77004)Abstract:The former Lamprecht uranium mine facility in Texas ceased operations well before the new millennium.However,decommissioning activities were never completed by the licensee.Consequently,a legal proceeding was authorized between state and licensee representatives.Meanwhile,state funds were used to hire an independent contractor to perform radiological surveys and assess the magnitude of residual radioactivity across the terrain at the site.The purpose of this study was to apply advanced spatial statistical methods to the survey data measured by contractors at the Lamprecht site to precisely predict remaining radioactive hotspot locations post soil remediation activities.展开更多
The development of virtual currencies,network banking,and artificial intelligence technologies facilitates the implementation and completion of self-money laundering in crimes involving embezzlement and bribery.Amendm...The development of virtual currencies,network banking,and artificial intelligence technologies facilitates the implementation and completion of self-money laundering in crimes involving embezzlement and bribery.Amendment XI to the Criminal Law of the People's Republic of China lists self-money laundering as a separate money laundering crime,breaking the restrictive framework that it must be committed by someone else.This is reflective of the specific interest that China has in anti-money laundering.The criminalization of self-money laundering has been adopted as a powerful legal weapon against money laundering.However,it has confronted a series of dilemmas in terms of specific judicial applications.To gradually address the dilemmas in applying the clause,a comprehensive consideration of Chinese judicial and anti-money laundering practices,as well as international anti-money laundering regulations and practices,is carried out.Moreover,the following recommendations are given:that the protection of legal interests concerning self-money laundering should be expanded appropriately;that a penalty and cooperation system should be established for the crime of self-money laundering;and that the scope of the means of self-money laundering should be extended.展开更多
As a data protection legislation with the dual objectives of market regulation and government supervision,the EU General Data Protection Regulation(GDPR)is designed to promote the cultivation of a market for data ele⁃...As a data protection legislation with the dual objectives of market regulation and government supervision,the EU General Data Protection Regulation(GDPR)is designed to promote the cultivation of a market for data ele⁃ments and to regulate the data processing subjects'behaviour.The civil legal norms to participate in the data market regulation are introduced,and a right-protected mode with the obligation norms of data controllers as the core is started by GDPR.However,from the perspective of GDPR's global enforcement effectiveness,as an export-orientated global standard and protection framework,the power regulation model of the EU's single digital market is facing the in⁃novative incentives of data market expansion and the tension of human rights protection.A more modest and moderate data governance regulation model has been opened by a new round of the EU digital market regulation.The legal sce⁃narios transition and digital platforms regulation more fit the regulatory demand and development goals of global digital economy development.The EU's determination to enhance the global digital market share and competitiveness is dem⁃onstrated.For China,the impact and security risks of the new round should be evaluated carefully,drawing on the ex⁃perience of the technical standpoint and institutional framework and regulatory rules of the EU digital market regula⁃tion,providing the regulatory models and Chinese solutions to respond to the EU digital market regulation,and enhanc⁃ing Chinese institutional discourse and rule-making leadership in the global digital economy.展开更多
In the era of the Internet,various network platforms have evolved into new hubs for information dissemination.Currently,China has established a platform-centered content regulation framework,wherein platforms proactiv...In the era of the Internet,various network platforms have evolved into new hubs for information dissemination.Currently,China has established a platform-centered content regulation framework,wherein platforms proactively enforce content regulations in accordance with legal censorship obligations.Additionally,platform policies and user agreements augment their authority in content regulation.The platforms can achieve cost-effective and highly efficient content regulation by leveraging their strategic advantages enabled by their own technical capabilities and extensive coverage.The platform self-regulation model,however,still faces challenges.First,accurately evaluating content remains a formidable task;second,ensuring effective platform publicity through self-regulation poses difficulties;third,users may potentially face disadvantages due to the platform’s right of self-regulation;and fourth,digital copyright owners face challenges when defending digital copyright disputes under the safe harbor rule.Therefore,it is imperative to establish,review,and revise the legal framework for content regulation of network platforms in order to enhance the efficiency of their governance systems.The formulation of the legal framework for content regulation of network platforms may encompass the following aspects:rationalizing obligations pertaining to platform content regulations,enhancing supervision over platform self-regulation,and establishing a dual-track responsibility system for digital copyright content regulation.This will ensure a harmonious balance among public interests,users’personal rights and interests,and commercial benefits through regulating the content on network platforms.展开更多
The Global Business and Law Conference 2024 took place in Beijing, China on September 27, 2024. Hosted by the China Council for the Promotion of International Trade(CCPIT), the event brought together representatives f...The Global Business and Law Conference 2024 took place in Beijing, China on September 27, 2024. Hosted by the China Council for the Promotion of International Trade(CCPIT), the event brought together representatives from the global business and legal communities to deliberate on the theme of “Strengthening Business and Legalaw Cooperation for Further Global Economic Development”.展开更多
The Chinese government attaches great importance to the legal protection of innovation and intellectual property rights.At the parallel forum named"Rule of Law and Innovation"with the theme of"Intellect...The Chinese government attaches great importance to the legal protection of innovation and intellectual property rights.At the parallel forum named"Rule of Law and Innovation"with the theme of"Intellectual Property and the Development of New Productive Forces"held during the Global Business and Law Conference2024,experts had a heated discussion.Zhang Shaogang,Vice Chairman of the CCPIT,said at the forum,"At present,the momentum of world economic growth is insufficient,and the competition in the frontier areas of the new round of scientific and technological revolution and industrial transformation has intensified.展开更多
At present,some of the greatest changes that the world has seen in the last century are accelerating.The international political and economic structure is profoundly adjusted,so the economic ties and legal interaction...At present,some of the greatest changes that the world has seen in the last century are accelerating.The international political and economic structure is profoundly adjusted,so the economic ties and legal interactions between countries are facing greater challenges.The theme of the second parallel forum of the Global Business and Law Conference 2024 is"Dispute Resolution and Global Economic Win-win",which not only offers a profound insight into the current international economic development needs,but also represents strategic thinking on the future global winwin situation.展开更多
In African countries,regulations on the management of WTE(Waste from Information Technology Equipment)are non-existent or sometimes insufficient,if they exist.This study shows how to mention waste from information tec...In African countries,regulations on the management of WTE(Waste from Information Technology Equipment)are non-existent or sometimes insufficient,if they exist.This study shows how to mention waste from information technology equipment in a country that does not have a regulatory legislative framework or organized management channels.A methodological approach based on documentary research and semi-directed interviews was adopted in this work.The results showed that 54.55%of institutional managers are unaware of the existence of regulations for the management of WTE,both at the national and international levels;72.72%of these managers do not have a specific implementing text for this management;72.73%of institutions have adopted an acquisition policy based on the needs of workers and 81.82%of institutions store WTE in warehouses.Relations with waste collection SMEs(Small and Midsize Enterprises),especially for IT equipment,are limited for 72.73%of institutions.In terms of improving the capacity to manage WEEE(Waste Electrical and Electronic Equipment),90.91%of institutions do not offer training or awareness raising.Overall,no significant indicators are in place to assess WEEE management in institutions,which reflects a lack of commitment and awareness among institutional managers.In addition,there are no financial means for ecological and sustainable management.Although 27.27%of managers are aware of the dangers to human health and the environment related to IT equipment,they are often unaware of the harmful consequences of abandoning it in nature.展开更多
The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ...The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.展开更多
文摘For cultural and traditional reasons, homosexuality is hardly a prominent issue in Chinese society. However, as a phenom- enon, homosexuality has a long history in human society, and the population of gay people is not negligible. On October 2, 2012, a special wedding in southeast China's Fujian Province provoked a 6restorm of debate on the legalization of gay and lesbian marriage. The cause of all this controversy is the gay couple, Lu Zhong, 24, and Liu Wanqiang, 20, who committed themselves to each other in a public wedding ceremony.
文摘1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s)and to include evidence that such permission has been granted when submitting their papers.Any material received without such evidence will be assumed to originate from the authors.
文摘1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.
基金supported by the Major Project of National Natural Science Foundation of China(52091544).
文摘1.Introduction In recent years,China has carried out an extensive preventative battle against air,water,and soil pollution,and the nation’s environmental quality-as reflected by conventional pollutant indicators—has significantly improved.At the same time,the issue of emerging contaminants(ECs)is beginning to receive increasing attention.ECs generally refer to newly discovered or noticeable pollutants that pose risks to the ecological environment or human health.Either they have not been included in environmental management,or existing management measures are insufficient to effectively prevent and control their risks.The ECs of greatest concern generally include persistent organic pollutants(POPs),endocrine-disrupting chemicals(EDCs),pharmaceuticals and personal care products(PPCPs),and microplastics.These four categories of ECs are not entirely separate,as they interrelate with each other(Fig.1).Chemical production and product usage are the main sources of ECs.China is the world’s largest producer and consumer of bulk chemicals,and the production value of China’s chemical industry is predicted to reach 50%of the global total by 2030[1].Scientific control of ECs based on their environmental risk assessment is a necessary way to support the prevention and legal governance of ECs.
文摘1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s)and to include evidence that such permission has been granted when submitting their papers.
文摘1 Legal requirements The author(s) guarantee(s) that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s) and to include evidence that such permission has been granted when submitting their papers.Any material received without such evidence will be assumed to originate from the authors.
文摘1Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.
文摘1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.
文摘Legal requirements The author(s) guarantee(s) that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.
文摘1 Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.Authors wishing to include figures or text passages that have already been published elsewhere are required to obtain permission from the copyright holder(s)and to include evidence that such permission has been granted when submitting their papers.
文摘1Legal requirements The author(s)guarantee(s)that the manuscript will not be published elsewhere in any language without the consent of the copyright holders,that the rights of third parties will not be violated,and that the publisher will not be held legally responsible should there be any claims for compensation.
文摘Statistical Analysis of Radioactivity:Lamprecht Uranium Mine in Texas Mark C.Harvey1 and Nancy L.Glenn Griesinger2(1.Department of Physics,Texas Southern University,Houston,TX 77004;2.Department of Mathematical Sciences,Texas Southern University,Houston,TX 77004)Abstract:The former Lamprecht uranium mine facility in Texas ceased operations well before the new millennium.However,decommissioning activities were never completed by the licensee.Consequently,a legal proceeding was authorized between state and licensee representatives.Meanwhile,state funds were used to hire an independent contractor to perform radiological surveys and assess the magnitude of residual radioactivity across the terrain at the site.The purpose of this study was to apply advanced spatial statistical methods to the survey data measured by contractors at the Lamprecht site to precisely predict remaining radioactive hotspot locations post soil remediation activities.
基金The project is the phased achievement of the National Scholarship Fund"National Construction High-level University Graduate Program"(No.CSC 202206040074)。
文摘The development of virtual currencies,network banking,and artificial intelligence technologies facilitates the implementation and completion of self-money laundering in crimes involving embezzlement and bribery.Amendment XI to the Criminal Law of the People's Republic of China lists self-money laundering as a separate money laundering crime,breaking the restrictive framework that it must be committed by someone else.This is reflective of the specific interest that China has in anti-money laundering.The criminalization of self-money laundering has been adopted as a powerful legal weapon against money laundering.However,it has confronted a series of dilemmas in terms of specific judicial applications.To gradually address the dilemmas in applying the clause,a comprehensive consideration of Chinese judicial and anti-money laundering practices,as well as international anti-money laundering regulations and practices,is carried out.Moreover,the following recommendations are given:that the protection of legal interests concerning self-money laundering should be expanded appropriately;that a penalty and cooperation system should be established for the crime of self-money laundering;and that the scope of the means of self-money laundering should be extended.
基金The special project of Anhui Philosophy and Social Science Planning Project(AHSKXZX2021D03)。
文摘As a data protection legislation with the dual objectives of market regulation and government supervision,the EU General Data Protection Regulation(GDPR)is designed to promote the cultivation of a market for data ele⁃ments and to regulate the data processing subjects'behaviour.The civil legal norms to participate in the data market regulation are introduced,and a right-protected mode with the obligation norms of data controllers as the core is started by GDPR.However,from the perspective of GDPR's global enforcement effectiveness,as an export-orientated global standard and protection framework,the power regulation model of the EU's single digital market is facing the in⁃novative incentives of data market expansion and the tension of human rights protection.A more modest and moderate data governance regulation model has been opened by a new round of the EU digital market regulation.The legal sce⁃narios transition and digital platforms regulation more fit the regulatory demand and development goals of global digital economy development.The EU's determination to enhance the global digital market share and competitiveness is dem⁃onstrated.For China,the impact and security risks of the new round should be evaluated carefully,drawing on the ex⁃perience of the technical standpoint and institutional framework and regulatory rules of the EU digital market regula⁃tion,providing the regulatory models and Chinese solutions to respond to the EU digital market regulation,and enhanc⁃ing Chinese institutional discourse and rule-making leadership in the global digital economy.
基金This paper is a phased achievement of the key project of the Chongqing Municipal Education Commission entitled“Research on Establishment of Regional Legal Framework for Rural Revitalization”(Project No.23SKJD033)the university-level project of Southwest University of Political Science&Law entitled“A Comparative Study on Legislation for Agricultural and Rural Modernization”(Project No.DFLF2020Y12).
文摘In the era of the Internet,various network platforms have evolved into new hubs for information dissemination.Currently,China has established a platform-centered content regulation framework,wherein platforms proactively enforce content regulations in accordance with legal censorship obligations.Additionally,platform policies and user agreements augment their authority in content regulation.The platforms can achieve cost-effective and highly efficient content regulation by leveraging their strategic advantages enabled by their own technical capabilities and extensive coverage.The platform self-regulation model,however,still faces challenges.First,accurately evaluating content remains a formidable task;second,ensuring effective platform publicity through self-regulation poses difficulties;third,users may potentially face disadvantages due to the platform’s right of self-regulation;and fourth,digital copyright owners face challenges when defending digital copyright disputes under the safe harbor rule.Therefore,it is imperative to establish,review,and revise the legal framework for content regulation of network platforms in order to enhance the efficiency of their governance systems.The formulation of the legal framework for content regulation of network platforms may encompass the following aspects:rationalizing obligations pertaining to platform content regulations,enhancing supervision over platform self-regulation,and establishing a dual-track responsibility system for digital copyright content regulation.This will ensure a harmonious balance among public interests,users’personal rights and interests,and commercial benefits through regulating the content on network platforms.
文摘The Global Business and Law Conference 2024 took place in Beijing, China on September 27, 2024. Hosted by the China Council for the Promotion of International Trade(CCPIT), the event brought together representatives from the global business and legal communities to deliberate on the theme of “Strengthening Business and Legalaw Cooperation for Further Global Economic Development”.
文摘The Chinese government attaches great importance to the legal protection of innovation and intellectual property rights.At the parallel forum named"Rule of Law and Innovation"with the theme of"Intellectual Property and the Development of New Productive Forces"held during the Global Business and Law Conference2024,experts had a heated discussion.Zhang Shaogang,Vice Chairman of the CCPIT,said at the forum,"At present,the momentum of world economic growth is insufficient,and the competition in the frontier areas of the new round of scientific and technological revolution and industrial transformation has intensified.
文摘At present,some of the greatest changes that the world has seen in the last century are accelerating.The international political and economic structure is profoundly adjusted,so the economic ties and legal interactions between countries are facing greater challenges.The theme of the second parallel forum of the Global Business and Law Conference 2024 is"Dispute Resolution and Global Economic Win-win",which not only offers a profound insight into the current international economic development needs,but also represents strategic thinking on the future global winwin situation.
文摘In African countries,regulations on the management of WTE(Waste from Information Technology Equipment)are non-existent or sometimes insufficient,if they exist.This study shows how to mention waste from information technology equipment in a country that does not have a regulatory legislative framework or organized management channels.A methodological approach based on documentary research and semi-directed interviews was adopted in this work.The results showed that 54.55%of institutional managers are unaware of the existence of regulations for the management of WTE,both at the national and international levels;72.72%of these managers do not have a specific implementing text for this management;72.73%of institutions have adopted an acquisition policy based on the needs of workers and 81.82%of institutions store WTE in warehouses.Relations with waste collection SMEs(Small and Midsize Enterprises),especially for IT equipment,are limited for 72.73%of institutions.In terms of improving the capacity to manage WEEE(Waste Electrical and Electronic Equipment),90.91%of institutions do not offer training or awareness raising.Overall,no significant indicators are in place to assess WEEE management in institutions,which reflects a lack of commitment and awareness among institutional managers.In addition,there are no financial means for ecological and sustainable management.Although 27.27%of managers are aware of the dangers to human health and the environment related to IT equipment,they are often unaware of the harmful consequences of abandoning it in nature.
文摘The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.