Based on the research on 31 provincial-level administrative regions at the end of 2022, we used the geographic concentration index, geographic imbalance index, SPSS and ARCGIS spatial analysis techniques to study the spatial distribution, distribution factor correlation, and accessibility of national 5A-level scenic spots. The research results show that the overall distribution of my country's 5A-level scenic spots is unbalanced, with a low degree of concentration, showing a pattern of denseness in the east and sparseness in the west, with large inter-provincial differences. The density of traffic highways is positively correlated with the distribution density of 5A-level scenic spots. The traffic lines in the central and eastern regions are dense, and there are a large number of 5A-level scenic spots, especially the Beijing-Tianjin-Hebei region, the Yangtze River Delta region, and the middle and lower reaches of the Yangtze River and Yellow River. Therefore, the spatial distribution of China's 5A-level tourist attractions is mainly affected by the interaction of economic, transportation and social factors, among which GDP, transportation network and attraction of scenic spots are the most critical factors. These research results can provide a reference for optimizing the spatial layout of China's scenic resources and promoting regional socio-economic development.

The learning of English courses is not only a process for students to master language knowledge and skills, but also a process for improving students' comprehensive humanistic quality. The integration of moral education in English teaching can not only cultivate students' good study habits, improve the efficiency of English learning, but also help to cultivate students' excellent moral quality. Through the research on the organic integration strategy of primary school English teaching and moral education, this paper aims to provide an effective method for the effective integration of primary school English teaching and moral education, so as to promote the improvement of the level of primary school moral education and achieve the goal of building morality and cultivating people.

This study aimed to analyze government policies in education during the Covid-19 pandemic and how teachers exercised discretion in dealing with limitations in policy implementation. This research work used the desk review method to obtain data on government policies in the field of education during the Covid-19 pandemic. In addition, interviews were conducted to determine the discretion taken in implementing the learning-from-home policy. There were three learning models during the pandemic: face-to-face learning in turns (shifts), online learning, and home visits. Online learning policies did not work well at the pandemic’s beginning due to limited infrastructure and human resources. To overcome various limitations, the government provided internet quota assistance and curriculum adjustments and improved online learning infrastructure. The discretion taken by the teachers in implementing the learning-from-home policy was very dependent on the student’s condition and the availability of the internet network. The practical implication of this research is that street-level bureaucrats need to pay attention to discretionary standards when deciding to provide satisfaction to the people they serve.

One of the core problems in soil erosion research is the estimation of soil erosion. It is a feasible method and technical approach to estimate soil erosion in Loess Plateau region by using USLE model, GIS and RS technology and using DEM data, meteorological data and land-use type data. With the support of GIS and RS technology, the USLE factors and soil erosion in Loess Plateau region were estimated, and the soil erosion intensity was classified according to the Chinese soil erosion intensity classification standard. The results can provide reference for the development of soil erosion control measures in the Loess Plateau.

COVID-19 has amplified existing imbalances, institutional and financing constraints associated with a development strategy that did not take sufficient account of challenges with emissions, environmental damage and health risks associated with climate change in a number of countries, including China. The recovery from the pandemic can be combined with appropriately designed investments that take into account human, social, natural and physical capital, as well as distributional objectives, that can also address commitments under the Paris agreement. An important criterion for sustainable development is that the tax regimes at the national and sub-national levels should reflect the same criteria as the investment strategy. Own-source revenues, are essential to be able to access private financing, including local government bonds and PPPs in a sustainable manner. Governance criteria are also important including information on the buildup of liabilities at all levels of government, to ensure transparent governance.
Despite differences in political systems, the Chinese experiences are relevant in a wide range of emerging market countries as the measures utilize institutions and policies reflecting international best practices, including modern tax administrations for the VAT, and income taxes, and benefit-linked property taxes, as well as utilization of balance sheets information consistent with the IMF’s Government Financial Statistics Manual, 2014. The options have significant implications for policy advice and development cooperation for meeting global climate change goals while ensuring sustainable employment generation with transparency and accountability.