This paper examines the impact of the COVID-19 pandemic on financial inclusion in China, a country with a significant agricultural sector and an evolving digital landscape. The pandemic has accelerated the shift towards digital financial services, underscoring disparities in access. This study explores the pre- and post-pandemic scenarios of financial inclusion in China, evaluates the economic and social impacts of the pandemic, and assesses the role of digital transformation in the financial sector. It also investigates the changing roles of commercial banks and microfinance institutions, the integration of technology in finance, and the development of rural-urban economic linkages. The paper aims to propose strategies to enhance financial inclusion, ensuring it reaches the most vulnerable, and concludes with recommendations for creating a more equitable and robust economic system.

This study explores benefits, barriers and willingness to pay for bike-sharing service in tourism context. Based on a sample of 800 individuals who visited Da Nang, Vietnam between July and August 2023, trends in the barriers and benefits related to bike-sharing service from tourists’ point-of-view were explored. The results show that bike-sharing is appreciated for many reasons, notably for its fun/relaxing, cost saving, ease of city exploration, and promotion of better physical and mental health. However, bike-sharing services are considerably less likely to be viewed as options for faster transportation to a destination or reducing traffic hazards. Notably, eighty-six percent of non-riders indicated contentment with their existing transportation options and a lack of interest in bike-sharing services, a proportion significantly higher than any other group. Predictably, barriers related to the availability of bike-sharing and infrastructure, such as lack of sufficient number of shared bikes, far destination, and poor road conditions were notably more likely to be selected by one-time riders. The results are also evident that a significant portion of tourists is willing to pay to enhance their tourist experience with a bike-sharing service. On average, tourists were willing to pay $0.92 per hour (with a standard deviation of $0.24). This amount reflects the tourists’ recognition of the value added to their mode experience. These findings suggest that bike-sharing service play a significant role in fulfilling an essential transportation niche and have the potential to contribute to enhance tourists’ experience. Efforts aimed at addressing barriers associated with bike-sharing usage could further enhance their contribution to improve tourist satisfaction and boost attraction demand.

This paper focuses on studying the impact of institutional distance between home and host countries on the entry mode choice of multinational enterprises (MNEs). Based on theories of transaction costs and institutional theory, we predict the trend of choosing investment forms of wholly-owned enterprises (WOEs) and joint venture enterprises (JVEs) in the agricultural sector of Vietnam in the context of free trade agreement implementation. The data of 364 MNEs from 22 different nations that directly invested in the agricultural sector of Vietnam in the period 1996–2019 were extracted from Worldwide Governance Indicators (WGI), which is provided by World Bank. An empirical investigation has employed logistic regression. The results show a positive relationship between institutional distance with regard to rule of law and regulatory quality and WOE choice. Furthermore, the entry mode choices of MNEs in Vietnam’s agricultural sector are also noticeably influenced by the implementation of freedom trade agreements (FTAs).

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.