This paper provides a disaster resilience-based approach. For the definition of the approach, a three-step method (definition of components, analysis of the resilience pillars and definitions of resilience-based actions) has been followed. To validate the approach, an application scenario for mitigating the COVID-19 pandemic is provided in the paper. The proposed approach contributes to stimulating the co-responsibility quadruple helix of actors in the implementation of actions for disaster management. Moreover, the approach is adaptable and flexible, as it can be used to manage different kinds of disasters, adjusting or changing itself to meet specific needs.

The coronavirus pandemic has reinforced the need for sustainable, smart tourism and local travel, with rural destinations gaining in their popularity and leading to increased potential of smart rural tourism. However, these processes need adjustments to the current trends, incorporating new transformative business concepts and marketing approaches. In this paper we provide real life examples of new marketing approaches, together with new business models within the context of the use of new digital technologies. Via hermeneutic research approach, consisting of the secondary analysis of the addressed subject of smart rural tourism in adversity of the COVID-19 and 6 semi-structured interviews, the importance of technology is underscored in transforming rural tourism to smart rural tourist destinations. The respondents in the interview section were chosen based on their direct involvement in the presented examples and geographical location, i.e. France, Slovenia and Spain, where presented research examples were developed, concretely within European programmes, i.e. Interreg, Horizon and Rural Development Programme (RDP). Interviews were taking place between 2022 and 2023 in person, email or via Zoom. This two-phased study demonstrates that technology is important in transforming rural tourism to smart tourist destinations and that it ushers new approaches that seem particularly useful in applying to rural areas, creating a rural digital innovation ecosystem, which acts as s heuristic rural tourist model that fosters new types of tourism, i.e. smart rural tourism.

The study’s objective is to identify the challenges and limitations faced by the current vocational education system in preparing graduates in the era of the industrial revolution in the evolving job market in Tangerang, Indonesia. The study primarily examines vocational high schools and adopts a quantitative and quasi-experimental research approach, using control groups to conduct pre- and posttests. The experimental group experiences demonstrations, whereas the control group receives explanations. Instructors employ a blend of demonstration and explanation techniques to explain equipment operation before allowing students to engage in vocational training. The study, led by students in various engineering fields, evaluates technical competencies, work ethics, and foundational knowledge using tests and observations. Job preparation is assessed using the minimal completeness criteria (MCC), which focuses on the importance of proper knowledge, attitudes, and skills. The results indicate that vocational teachers have the potential to play a pivotal role in introducing cutting-edge, technology-based teaching methods, therefore enabling students to make well-informed decisions about their careers. This research enhances vocational education by incorporating practical skills and attitudes with academic knowledge, effectively addressing the changing requirements of the work market.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

This paper aims to shed light on community-based disaster mitigation and the challenges encountered by using the Pangandaran coast as a case study, one of Indonesia’s disaster-prone areas. Observations, in-depth interviews, and documentation studies were used to collect data. The findings of this study indicate that community-based disaster mitigation is well realized, as evidenced by community early preparedness forums collaborating with the government to provide socialization and education to the community. However, disaster preparedness still faces challenges, including; since some of the mitigation objects are tourists, mitigation efforts need to be carried out sustainably while not following the budget they have; mitigation support devices and facilities such as damaged or missing signs for evacuation routes, temporary shelters, assembly point locations, and Early Warning System (EWS) devices whose number is still not optimal; lack of participation of hotels or restaurants in disaster mitigation, especially in engaging in preventive actions to minimize disaster risk. This situation is a challenge in itself for disaster mitigation management, moreover, Pangandaran Village must maintain its status as a “Tsunami Ready” village.