The Guangdong-Macao Intensive Cooperation Zone in Hengqin (Intensive Cooperation Zone) has emerged as a pivotal economic hub, attracting Macao residents and enterprises. However, disparities in contract-related rules between the zone and Macao have led to legal challenges. This article delves into a comparative study of contract laws between the People’s Republic of China (PRC) and Macao. Analyzing key facets such as pacta sunt servanda, freedom of contract, principle of equity, contract form, principles of interpretation, and termination of contract, the study identifies nuanced differences. Recognizing the imperative of aligning contract laws for the Intensive Cooperation Zone’s development, the article advocates for a unified legal environment. To achieve this, the author proposes a model contract law that prioritises the United Nations Convention on Contracts for the International Sale of Goods (CISG) as the basis. Notably, Macao’s contract-related rules should govern aspects not covered by the CISG given the policy trend in the Intensive Cooperation Zone. The proposed model law serves as a foundation for legislative reform, aiming to address the existing disparities and promote the Intensive Cooperation Zone’s economic growth.

This research study was undertaken to complete a comparative study of the seminal work conducted by Anderson and Ruderman on procedural and distributive justice systems versus unionization. This research was conducted in 2023. The main focus of this research effort was to determine if current U.S. organizations were utilizing any form of justice system in protecting employees’ rights and providing processes that would prevent employees from having a desire to join a union for its protections. Parts of the original survey used by Anderson and Ruderman were used in this study to address the research questions and hypotheses posed for this study. A statistical analysis of the data was conducted, and the results indicated employees have a need for protection in their employment relationship. It is suggested that procedural and distributive justice systems be implemented as an alternative to unionization of employees to meet these employee protections.

The financial inclusion program in Asia has begun to be carried out intensively, focusing on increasing public access, especially for people who have yet to enjoy banking services. This makes financial inclusion one of the development focuses in the financial sector in various countries, especially in the Asian region. This study compares the financial inclusion level and socioeconomic variables’ influence on financial inclusion in Asian countries in 2010–2022. To compare the level of financial inclusion in several Asian countries, the Index of Financial Inclusion (IFI) analysis method was used, while to examine the relationship between socioeconomic variables on financial inclusion, the Ordinary Least Square (OLS) method was used with an estimation technique, in the Fixed Effects Model approach. The results of this study indicate that, in general, financial inclusion in several Asian countries is mainly influenced by the usability dimension. In addition, only the variable GDP per capita is partially influential. While other variables, namely, the unemployment rate and population in rural areas, significantly influence the financial inclusion index.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The present study assessed the potential of sediment loading in Beteni, Lauruk, Andheri, and Harpan sub-watersheds of Phewa Lake and estimated the sediment yield in the year 2020. Morphometry, land use/land cover, geology, climate, and human and development factors of the sub-watersheds were studied to assess the potential of sediment loading in the sub-watersheds. SRTM DEM was used for the computation of morphometric parameters and land use/land cover maps were prepared by using Landsat imagery. Geology, rainfall data, census data, and road maps were collected from various secondary sources. The sediment yields of the four sub-watersheds in the year 2020 were estimated by measuring the sediment volume deposited in the sediment retention ponds at the outlet of each sub-watershed. Results indicated that Beteni had the highest potential for sediment loading, while Harpan had the lowest. Likewise, the sediment yields for Beteni, Lauruk, Andheri, and Harpan sub-watersheds in 2020 were estimated at 1,420.67 m³/km²/year, 2,280.14 m³/km²/year, 1,666.77 m³/km²/year, and 766.42 m³/km²/year, respectively. To reduce sedimentation in Phewa Lake, it is recommended to regularly maintain siltation dams and construct check dams along the drainage slopes, alongside other soil conservation measures and appropriate land use practices in the upstream areas of the sub-watersheds.