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 theoretical framework of Production Oriented Approach (POA) proposed by Professor Wen Qiufang has undergone a series of development and improvement, forming a "drive facilitate evaluate" teaching framework system that is guided by output tasks, supported by facilitation activities, led by teachers, and jointly constructed by teachers and students. The "facilitation" link is the core of helping learners achieve goals and achieve output tasks. Based on the ideas and requirements of this theory, the author has designed a series of "facilitation" activities to be applied in advanced English reading classrooms. This article intends to review and reflect on these teaching practice activities, in order to gain a deeper understanding of POA theory.

Green cosmetics made from organic ingredients are becoming increasingly popular due to their environmentally friendly nature. However, research on consumer behavior towards green cosmetics is rare, especially in developing countries like Pakistan. Previous studies have primarily focused on female consumers, and little is known about the behavior of male consumers. Therefore, this research aims to investigate the behavior of both male and female consumers towards green cosmetic products and analyze the factors that affect their purchase behavior. This study employs a quantitative approach with deductive reasoning and collects data through a questionnaire from major cities in Pakistan. The study finds that eco-awareness, social influence, price-quality instructions, health consciousness, and the need for uniqueness significantly influence consumer purchase behavior when buying green cosmetics. Interestingly, price sensitivity does not significantly affect consumer purchase behavior as consumers are willing to pay for high-quality green cosmetics. Based on the findings, the study recommends promoting eco-awareness and health consciousness among consumers through educational campaigns and workshops launched by the government and the private sector. Future research can explore factors such as age, gender, and specific generations like millennials and Generation Z, as well as packaging, branding, and product design to promote environmentally friendly and health-conscious products. Additionally, comparative studies between countries can identify universal and region-specific factors, and examining the overall impact of green cosmetic products on the environment can highlight areas for improvement in sustainability.

Application-oriented universities play a vital role in transporting application-oriented talent to regional industries and industries. In this paper, we discuss the significance and path of building experimental centers for economic management in application-oriented universities and highlight their role in student learning, school-business cooperation and social development. At the same time, it summarizes the problems found during the construction of the experimental center at case University and suggests some improvements, which serve as a reference for the construction of economic management experimental centers at similar universities.

In contemporary English teaching in primary and secondary schools, good use of modern educational technology can greatly improve the efficiency of teachers' teaching and students' learning, especially during the epidemic period, the application of educational technology in teaching has become an indispensable topic. As the guider of students, teachers should have more mature modern education concepts, master various advanced teaching technologies, prevent the use of "formalism" in educational technology, and ensure that network resources can have a positive impact on students' learning efficiency and effect. This paper adopts the methods of field investigation, interview and literature analysis to investigate and study the current situation of the application of modern educational technology in English teaching in Jinhe Middle School in Genhe City, analyze the existing problems, and propose targeted solutions, in order to effectively apply modern educational technology in Jinhe Middle School and improve its English teaching efficiency and effect.

This study aims to investigate the difficulties local governments face as a result of the province directly managing county system reform. It reveals the various challenges faced by local governments under the provincial directly managed county reform through a thorough analysis of the history, rationale, and implementation of the reform along with pertinent literature reviews and case studies. It is discovered that the county reform, which is directly governed by the province, has not only significantly altered the functions and organizational structure of local governments, but it has also made their resource allocation, financial strain, and brain drain problems worse. To help local governments deal with the difficulties in the province-directly governed county reform, related remedies, and solutions are finally proposed to handle these issues.