In the context of globalization and urbanization, rural development faces many challenges, such as population loss and uneven distribution of resources. This paper analyzes the similarities and differences in sustainable rural development strategies between China and Europe through a comparative perspective. China has optimized land use by relying on land policy innovations, such as the household contract responsibility system and the “separation of three rights”, as well as the construction of small towns; while Europe focuses on private ownership and market mechanisms, and supports agricultural and rural development through the Common Agricultural Policy (CAP). Using literature review, comparative research and policy analysis, the study shows that the policy innovations in China and Europe, each with its own focus, have been effective in promoting agricultural output and rural social development. Particularly noteworthy is that the “three rights” policy has increased agricultural productivity through the liberalization of management rights, while the European CAP has contributed to the diversification of the rural economy and environmental protection through continuous reforms. This study emphasizes that through policy innovation and international cooperation, combining the strengths of China and Europe, it is possible to provide a new model of sustainable development for the global countryside. Specifically, through the establishment of Sino-European R&D centers for agricultural science and technology, exchange of talents, and cooperation in green infrastructure development, technology transfer and application can be accelerated, cultural exchange and understanding can be promoted, and the sustainable development agenda for global rural areas can be jointly advanced.

With the popularization of the Internet and the rapid development of computer network technology, human beings have entered a brand new era - the information age. This kind of network technology beyond space not only brings well-being to people, but also subtly affects the ideas and behaviors of teenagers. It not only changes their lifestyle and values, but also quietly makes them mentally ill, resulting in an endless series of problems of juvenile cybercrimes. For the purpose of promoting the governance of Internet crimes among young people effectively and avoiding crimes among special groups of young people, this paper plans to base on the concept of Internet crimes of teenagers, summarize the characteristics of youth crimes in our country, analyze its influence factors and propose the measures to deal with it.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

The current study examines the impact that technological innovation, foreign direct investment, economic growth, and globalization have on tourism in top 10 most popular tourist destinations in the world. The information on the number of tourists, foreign direct investment, growth in gross domestic product, GFCF, use of FFE, and total energy consumption were extracted from the World Development Indicators. The United Nations Conference on Trade and Development (UNCTAD) database was used for collecting the statistics about technological innovation.  The source ETH Zurich has been utilized to gather panel data for the time period 2008 to 2022 to calculate the KOF Index of Globalization. Theoretically, FDI and Economic growth are the endogenous variables for the Tourism model. Whereas, TI, Glob, Energy Consumption, and GFCF are the exogenous variables. Hence, the analysis is based on the System Equation—Simultaneous equations, after checking identification that confirms the problem of simultaneity in system of 3 equations. The empirical outcomes suggest that TI, FDI, globalization index, GDP growth, and energy consumption are the most important factors that contribute to an increase in tourism. Likewise FDI as the endogenous variable is favorably impacted by globalization, technological innovation, fossil fuel energy consumption, gross fixed capital formation, and tourism. Nevertheless, the coefficient of GFCF is only insignificant in the study. While, globalization, TI, and FFE are also favorably affecting the FDI. GDP growth is the second endogenous variable in this research, and it is positively influenced by globalization, FDI, and tourism in the case of the top 10 nations that are most frequently visited by tourists.

Studies on the influence of public policies on the regional tourism sector are of high scientific and practical interest, as they offer inputs to guide public management towards strengthening the tourism development of the territories. Through the structural equation model, this study took a sample 99 companies in the tourism sector in Valle del Cauca, Colombia, addressing the relationship between public policy management (PPM) and regional tourism development (RTD), from the perspective of the rational model of business performance. The findings show that the capacity of the state and its entities to comply with the requirements of the organizations, as well as the rigor to take criticism and suggestions for improvement, as a basis to strengthen their management, are the factors that best explain the relationship between the PPM and RTD based on the performance of organizations in the sector, especially focused on increasing market share, productivity, and income. Other findings and practical implications are discussed.

The current examines the influence of Islamic values on smoking behaviors among undergraduate students at Yarmouk University in Irbid, Jordan (N: 334). Tobacco use, in religious and cultural terms, is viewed as abhorrent; it is a significant concern for this population group. The study intends to identify how Islamic values affect the perception of students on smoking and, consequently, their smoking behavior. A self-administered questionnaire assessed sociodemographic data and the past 30 days of cigarette use. Descriptive statistics, such as frequencies and percentages, midpoint and standard deviation, and inferential statistics, such as chi-square tests, t-tests, ANOVA, Pearson correlation, and hierarchical regression, were used to analyze smoking behaviors, Islamic values, and demographic attributes. The study shows that Islamic values have a strong negative attitude towards smoking; students attributed smoking to religion, family and social expectations and perceptions, health and economic implications. Further, the hierarchical regression analysis revealed that cigarette use, hookah and e-cigarette, gender, and attitude towards Islamic values were suitable predictors for cigarette use. This study advances knowledge regarding smoking behaviors from the cultural-religious perspective. It highlights the importance of historically and culturally informed gender-sensitive prevention programs that address smoking-related beliefs, attitudes, and practices. Collaboration with the Ministry of Health and media outlets to integrate Islamic values into public health campaigns can reduce smoking among university students by aligning cultural and religious beliefs with health messaging.