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 profession of tourist guide has recently been subject to a significant loss of prestige in Hungary. There have been many career leavers who have been prevented from working due to an unregulated legal framework or a lack of government support during and in the post-COVID-19 period. The first problem - an ineffective and poorly regulated regulatory environment - has led to a significant increase in unauthorised tourism-related activities, undermining the reputation of the profession. As a result of the unregulated legal environment, the country - and Budapest in particular - is losing significant revenue and the situation is damaging the city’s image. Today, personal knowledge and experience are likely to be rendered worthless by the development of new technologies, tools and fast-paced lifestyles. Many people do not even know who exactly a tourist guide is, what their duties are and what regulations apply to their activities, despite the fact that tourist guides spend a lot of quality time with tourists visiting our country, providing them with information and acquainting them with our traditions. The transfer of value, which is the essence of their activity, is an important factor in shaping the image of the country and the perception of Hungary by visitors. Most people may not be aware of the remarkable difference between a qualified and licensed guide and an unqualified and unlicensed guide. The former presents a place authentically. This study aims to present the legal and professional background of this activity and the importance of this work in the light of current regulations, highlighting the important role of guides in the transmission of values today. It also focuses on the main changes and reactions brought about by the COVID-19 pandemic, as well as the uncertainties and concerns created by the legislative background. In order to illustrate the unique situation in Hungary, regulatory procedures and tourist management practices are also covered.

The world has changed to a massive degree in the past thousands of years. Most of the time, the amount of carbon dioxide in the atmosphere remains constant. In the late 18th century, according to the sources of CDIAC and NOOA, the level of carbon dioxide began to rise, and then in the 20th century, it went through the roof, reaching levels that had not been seen in nature for millions of years. The increase in carbon in the atmosphere is the major contributing factor to climate change. The key to reversing the damage is restoring the earth’s delicate, balanced carbon cycle. As carbon cycle depicts the way carbon moves around the earth. It consists of sources that emit the carbon component into the atmosphere. The biological side of the carbon cycle is well balanced due to respiration, where carbon dioxide is released into the atmosphere, then plants, bacteria, and algae take carbon dioxide out of the atmosphere during photosynthesis and the process they use to generate chemical energy. On the other hand, oceans are the best sources and sinks; carbon dioxide is endlessly being absorbed into the ocean and released from the oceans almost exactly at the same rate, which is rapidly influencing the carbon cycle. Similarity is a methodology that has many applications in the real world. The current research article is destined to study how statistics of carbon emission metrics are alike and belong to one cluster. In the current study, the research is destined to derive a similarity analysis of several countries’ carbon emission metrics that are alike and often fall in the range of [0, 1]. And deriving the proximity of the carbon emission metrics leading to similarity or dissimilarity. In the current context of data matrices of numerical data, an Euclidian measure of distance between two data elements will yield a degree of similarity. The current research article is destined to study the similarity analysis of carbon emission metrics through fuzzy entropy clustering.

This study explores how demographic factors shape perceptions of celebrity and influencer marketing in the context of promoting cryptocurrencies, particularly in the tourism sector. It evaluates whether such marketing strategies effectively promote cryptocurrencies and how their impact varies across demographic groups. By analyzing responses from a sample of 161 predominantly young and educated respondents, the study uses statistical methods to identify differences in perceived marketing effectiveness based on age, gender, and other demographics. Findings reveal no significant demographic differences in effectiveness; instead, the study underscores the importance of universal marketing qualities, such as authenticity, credibility, and relevance. These results suggest the need for inclusive marketing strategies that foster trust and transparency. Additionally, the study highlights avenues for future research, including cultural and ethical considerations, to refine marketing approaches and develop innovative campaigns that drive cryptocurrency adoption and trust in the tourism industry.