Chonlavit Sutunyarak

Chinese tourists contribute significantly to the development of the tourism industry in Thailand. However, only some studies have systematically discussed the role of demographic factors in developing Thai international tourism. The study aims to research the behavior of Chinese citizens traveling to Thailand in the post-Covid-19 era based on combining the behavioral dynamics, the push-pull theories and demographics. 432 Chinese travelers who have visited Thailand participated in the survey. The scale included four parts: international tourism development in Thailand (A1-A8); pushers (B1-B9); pullers (C1-C8); demographic variables: gender, age, occupation, income, education level, marital status, and location. The study used exploratory factor analysis, confirmatory factor analysis, correlation, and variance analyses with SPSS 26.0. Therefore, exploratory factor analysis identified for this study three factors: F1 (5 items), F2 (3 items), and F3 (4 items). The correlation between F1 and F2 is 0.8, between F1 and F2 is 0.87, between F2 and F3 is 0.79. The findings of the analysis of demographic variables indicate that: gender does not affect tourists’ perceptions and changes; age has a significant impact on the three constructs; monthly income should be considered in the development of inbound tourism strategies; undergraduate and postgraduate visitors showed higher scores for research constructs; there is no need to consider the marital status of tourists. The study suggests that the Thai tourism department pay attention to the push and pull factors that motivate Chinese citizens to choose Thailand to expand international tourism.

Acknowledgment
The authors would like to acknowledge supervisors, family members, and colleagues for their support and guidance.

High economic policy uncertainty in China amplifies operational risks and managerial pressure for businesses while driving the demand for independent audits. However, previous studies have paid limited attention to the impact of economic policy uncertainty on audit fees. This study aims to examine the impact of economic policy uncertainty on audit fees and to test whether the internal control quality will moderate this association at the firm level. This study employs the economic policy uncertainty index to measure uncertainty. The paper examines 3,469 Chinese A-share listed companies from 2007 to 2020, using STATA 17 for fixed-effects regression on panel data. The results show a robust positive association between economic policy uncertainty and audit fees (β = 0.0302, p < 0.001). However, this association is weaker for companies with better internal control quality (β = –0.0229, p < 0.001), suggesting that effective internal controls can mitigate the impact of economic policy uncertainty on audit fees. Furthermore, the findings indicate that this positive association is weaker for state-owned companies compared to non-state-owned companies (β = –0.0170, p < 0.001). At the same time, the study does not establish a significant difference in the positive association between TOP 10 and non-TOP 10 accounting firms. This study examines the adverse effects of economic policy uncertainty from the perspective of audit fees. The results have implications for stakeholders, including the need for companies to establish effective internal controls and good government-business relationships and for governments to reduce economic policy uncertainty and increase transparency in their policies.

In the Chinese economic system, agricultural small and medium-sized enterprises (SMEs) play a key role in promoting agricultural development. The problem of financing difficulties for agricultural SMEs has seriously constrained their economic development. The purpose of this paper is to explore the role of supply chain finance in solving the financing constraint problem of agricultural SMEs, which in turn affects the performance level of enterprises. By constructing a theoretical model and selecting the data in Chinese National Small and Medium Enterprises Stock Transfer System from 2011 to 2022 for mediation effect regression analysis, the results show that there is a stable positive correlation between supply chain finance index and return on net assets (β = 0.585, p < 0.05); there is a stable negative correlation between supply chain finance and financing constraints (β = – 0.216, p < 0.05); there is a stable negative correlation between financing constraints and return on net assets (β = –0.893, p < 0.001). This study examines the impact of supply chain finance on the performance of agricultural SMEs from the perspective that supply chain finance can alleviate financing constraints. The results of this study suggest to business stakeholders that agricultural SMEs can choose supply chain finance as a better choice of financial strategy, and the government can formulate corresponding policies to further develop preferential and supportive policies for supply chain finance.

Food has long been considered very important in tourism activities and it has a positive effect on tourist satisfaction. Then local cuisine has become an important attraction for tourist destinations and one of the focuses of destination marketing. This study is based on the theory of perceived value, perceived risk theory, and the theory of planned behavior, aiming to understand tourists’ intentions to purchase local cuisine and its influencing factors, choosing Wuhan, China as the study case, and conducting an empirical survey on tourists visiting Wuhan in 2023. Data analysis was conducted using confirmatory factor analysis and structural equation modeling to test the research hypotheses. The results show that the value of quality, price, emotion, cognition, culture and health can improve tourists’ satisfaction and enhance tourists’ purchase intention of Wuhan cuisine. However, social value and perceived risk have no significant effect on satisfaction and purchase intention, tourists’ satisfaction with Wuhan cuisine positively affects tourists’ attitude, and tourists’ satisfaction. Attitude, subjective norms and perceived behavioral control are also key factors to predict tourists’ purchase intention of Wuhan cuisine. The purchase intention model meets the fitting criteria: X²/Df = 1.533, RMSEA = 0.025, CFI = 0.977, IFI = 0.977. The results of this study provide a reference for the competent government departments and related enterprises to promote the development of food tourism in Wuhan.