Under the interactive influence of multiple factors, there are significant differences in the support of citizens for Hangzhou's Song rhyme culture. Therefore, in this section, we will consider factors such as repetition and similarity in nature, and investigate the correlation between age and the support of Song rhyme culture.

This study addresses the crucial question of the macroeconomic impact of investing in railroad infrastructure in Portugal. The aim is to shed light on the immediate and long-term effects of such investments on economic output, employment, and private investment, specifically focusing on interindustry variations. We employ a Vector Autoregressive (VAR) model and utilize industry-level data to estimate elasticities and marginal products on these three economic indicators. Our findings reveal a compelling positive long-term spillover effect of these investments. Specifically, every €1 million in capital spending results in a €20.84 million increase in GDP, a €17.78 million boost in private investment, and 72 new net permanent jobs. However, these gains are not immediate, as only 14.5% of the output increase and 38.8% of the investment surge occur in the first year. In contrast, job creation is nearly instantaneous, with 93% of new jobs materializing within the first year. A short-term negative impact on the trade balance is expected as new capital goods are imported. Upon industry-level analysis, the most pronounced output increases are witnessed in the real estate, construction, and wholesale and retail trade industries. The most substantial net job creation occurs in the construction, professional services, and hospitality industries. This study enriches the empirical literature by uncovering industry-specific impacts and temporal macroeconomic effects of railroad infrastructure investments. This underscores their dual advantage in bolstering long-term economic performance and counteracting job losses during downturns, thus offering valuable public policy implications. Notably, these benefits are not evenly distributed across all industries, necessitating strategic sectoral planning and awareness of employment agencies to optimize spending programs and adapt to industry shifts.

Accessible tourism is an area that has received only scant attention in Hungarian tourism research. A change in this is only visible in recent years, as a result of the work of a few researchers starting to focus on this issue. Based on the findings of a questionnaire survey, the author of this paper presents important characteristics of travel by people living with disabilities, discussing the need to develop its infrastructure. The issue of accessible tourism concerns approximately 10% of the population of Europe, so in addition to the social and moral magnitude of the issue, serving the travel needs of people living with disabilities is also significant for the economy. In order to create the special supply and to provide equal access of services for those concerned, their expectations and unique consumer habits must be known. As member of an Erasmus project called Peer Act, the author also details the research findings of four project partner countries (Germany, Italy, Spain and Croatia) where data was collected from small samples.

This paper examines the sustainability practices implemented by healthcare establishments, mainly Small and Medium enterprises (SMEs), We focus on identifying opportunities with challenges involved. This systematic literature analyses 47 studies that explore sustainability practices in the healthcare system globally. The finding from the studies reveals that healthcare organizations with SMEs adopt diverse measures like renewable energy, a reduction, and a response procurement in minimizing the impact on the environment and ensuring financial stability. The challenges SMEs face comprise limited financial resources, lack of expertise, with difficulties accessing information and support. Furthermore, we suggest opportunities for SMEs to enhance sustainability practices with partnerships with other organizations and investing in educating employees. Implementation of sustainability practices will improve the financial stability, and environmental impact, with the wellbeing of healthcare stakeholders. The empirical evidence, comparative studies with cross-disciplinary are needed in exploring the effectiveness of the different suitability practices, potential trade-offs, synergies between sustainability and other organizational goals, the effect of sustainability practice in the financial with non-financial performance on SMEs in healthcare establishment are positive, with cost-effectiveness, efficiencies operations, improving brand reputations and engaging the employee. Established factors like regulating frameworks and government initiatives play a major role in the influence of adopting sustainability practices with cultural factors.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.