This paper highlights the complex relationship between entrepreneurship, sustainable development, and economic growth in 41 European countries, using a reliable K-Means cluster analysis. The research thoroughly evaluates three key factors: the SDG Index for sustainable development, GDP per capita for economic well-being, and the New Business Density Rate for entrepreneurial activity. Our methodology reveals three distinct narratives that embody varying degrees of economic vitality and sustainability. Cluster 1 comprises the financially stable and sustainability-oriented countries of Western and Northern Europe. Cluster 2 showcases the variegated economic and sustainability initiatives in Central and Southern Europe. Cluster 3 envelopes the economic titans with noteworthy business expansion but with the potential for better sustainable practices. The analysis reveals a favourable association between economic prosperity and sustainable development within clusters, although with nonlinear intricacies. The research concludes with a series of strategic imperatives specifically crafted for each cluster, promoting economic variation, increased sustainability, invention, and worldwide collaboration. The resulting findings highlight the crucial need for policy-making that considers the specific context and the potential for combined European resilience and sustainability.

Ignorance of laws and policies creates barriers to the social inclusion of persons with disabilities (PWDs), hindering their full participation in communal life and opportunities. The current study aims to analyze the social inclusion of PWDs in the context of ignorance of laws and policies and how it influences their overall social inclusion. To achieve the study objectives, data were collected from a sample of 488 PWDs, comprising 284 males and 204 females, in the selected six Union Councils (sub-administrative units) of District Malakand, Pakistan. Respondents were chosen through multistage stratified random sampling. In the univariate and multivariate level analyses, the chi-square test and Kendall’s Tau-b test statistics were used to test the relationship between ignorance of laws and policies and the social inclusion of PWDs. Gender and level of disability were used as control variables at the multivariate level. The results of Kendal Tb and chi-square significance values depicted a spurious relation among ignorance of laws and policies and social inclusion of PWDs while controlling respondent’s gender. The results highlighted that ignorance of laws and policies reduced social inclusion in male to a higher extent than female. Additionally, the social inclusion of PWDs with moderate disabilities is more significantly hampered by ignorance of laws and polices than those with severe disabilities.

This research conducts a comparative urban analysis of two coastal cities with analogous tourism models situated in distinct geographical regions: Balneário Camboriú in Brazil and Benidorm in Spain. The study delves into two critical urban phenomena impacting the sustainability of tourist cities, utilising social network data to gather insights into economic and urban activities (Google Places) and spatio-temporal patterns of citizen presence (Twitter). The spatial analysis explores the municipal and, to a more detailed extent, the coastal strip extending 500 m inland from the coastline, spanning the entire length of each city to their municipal boundaries. The analysis uncovers both similarities and differences between the two destinations, offering insights that could inform future development strategies aimed at fostering sustainable urban environments in these well-established coastal tourist areas.

This paper utilizes an advanced Network Data Envelopment Analysis (DEA) model to examine the impact of mobile payment on the efficiency of Taiwan banking industry. Inheriting the literature, we separate the banking operation process into two stages, namely profitability and marketability. Mobile payment is then considered as the core factor in the second stage. Our paper discovers network DEA model can effectively enhance the analysis of banking industry’s efficiency, and mobile payment has a notable impact on Taiwan banking industry. Regarding the profitability stage, there is only one efficient bank in 2019 and 2022, respectively. These banks also perform better in terms of “mobile payment production”. In the marketability stage, there is also only one bank in 2021 and one bank in 2022, that can reach to unique efficiency score. This indicates many banks attempt to increase earnings per share through investing in mobile payment services. However, the achievement still needs more wait. This leads to the fact that no bank can reach the ultimate overall efficiency. Within our sample, we also find that regarding promoting mobile payment services, Private Banks outperform Government Banks.

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.

The purpose of this study is to determine the impact of internal university social responsibility policies on the administrative personnel of a Colombian university. Under a non-probabilistic sampling method, the study collected information from 58 collaborators selected from a total of 92 working at the university. The information was collected through a structured questionnaire and evaluated using the generalized linear model. The results indicate that administrators perceive that university social responsibility policies have an adverse effect on the work environment. This is justified by the fact that the university’s actions are not oriented towards the welfare of its personnel. In conclusion, universities should concentrate enormous efforts on implementing strategies that foster the commitment of their collaborators, in order to generate a significant impact on their responsibility and motivation.