The article considers an actual problem of organizing a safe and sustainable urban transport system. We have examined the existing positive global experience in both infrastructural and managerial decisions. Then to assess possible solutions at the stage of infrastructure design, we have developed the simulation micromodels of transport network sections of the medium-sized city (Naberezhnye Chelny) with a rectangular building type. The models make it possible to determine the optimal parameters of the traffic flow, under which pollutant emissions from cars would not lead to high concentrations of pollutants. Also, the model allows to obtain the calculated values of the volume of emissions of pollutants and the parameters of the traffic flow (speed, time of passage of the section, etc.). On specific examples, the proposed method’s effectiveness is shown. Case studies of cities of different sizes and layouts are implementation examples and possible uses proposed by the models. This study has shown the rationality of the suggested solution at the stage of assessing infrastructure projects and choosing the best option for sustainable transport development. The proposed research method is universal and can be applied in any city.

The study aims to investigate the impact of digital leadership on sustainable competitive advantage, digital talent, and knowledge workers. Additionally, it explores the mediating role of digital talent (DT) and knowledge workers (KW) in the relationship between digital leadership (DL) and sustainable competitive advantage (SC), using the Technology Acceptance Model (TAM) as its theoretical foundation. The researchers employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine survey data from 784 employees working in Egyptian travel agencies and tour operators. The results demonstrate that DL significantly enhances SC, DT, and KW. Moreover, DT and KW were shown to positively contribute to SC and serve as partial mediators in the relationship between DL and SC. The findings highlight the crucial role of developing DT and creating an environment that embraces technological acceptance and innovation. This approach amplifies the strategic effectiveness of DL, ultimately contributing to long-term organizational success.

This research examines the intricate connection between tourism and environmental destruction in 28 Asian countries, concentrating on the non-linear impacts of tourism. Moreover, this study contemplates how tourism can mitigate the effects of economic growth on environmental decline. Westerlund, Johansen-Fisher, and Pedronico-integration tests are necessary to detect the co-integration connection between the proposed factors. The research also uses the Augmented Mean Group; the dynamic system generalized method of moments, and fully changed Ordinary Least Squares (OLS). These tools help address econometric and economic problems such as co-integration, dynamism, variation, inter-sectional dependence, and endogeneity. The results demonstrate a U-shaped non-linear connection between ecological footprint and Tourism in Asian nations. Primarily, the tourism industry can initially decrease environmental damage. However, as it increases in size, it can worsen the harm. Additionally, the study suggests that tourism negatively influences how economic growth affects ecological footprint. This research contributes to the existing literature on tourism’s effects on the environment. The research suggests that tourism significantly impacts the environment; therefore, initiatives to reduce damage should be aimed at tourism.

Edible cutlery is a safe alternative that, if adopted, can act as a panacea to plastic pollution. Consumers who believe in a lifestyle of health and sustainability (LOHAS) can motivate others by taking the lead in this direction. This study has explored the psychological variables associated with LOHAS consumers in conjunction with the product attributes of edible cutlery to check whether these variables can influence lifestyle of health and sustainability (LOHAS) consumers to adopt edible cutlery. An empirical study on 210 LOHAS consumers using Partial Least Squares Structure Equation Modelling (PLS-SEM) and Importance Performance Matrix Analyses (IPMA) showed that social consciousness and subjective norms motivate them to adopt edible cutlery in restaurants. This finding has an implication for hospitality businesses using edible cutlery that can target LOHAS consumers with strategies that affect their social consciousness and subjective norm belief for better adoption intentions.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

The study aims to examine the labor market challenges and motivational factors for employee retention through the example of a small machinery company in Hungary. In recent years, Hungary’s labor market has faced significant difficulties, particularly due to the COVID-19 pandemic, which resulted in temporary unemployment followed by labor shortages. The research aims to identify the motivational, welfare, and financial factors that contribute to employee retention. Due to the small sample size, we did not investigate the relationships concerning loyalty, commitment, and performance. The research methods included comprehensive data collection at a machinery company employing 24 people located near the Austrian-Hungarian border. During the data collection, we conducted a questionnaire survey that included questions related to benefits, performance, commitment, and loyalty. The collected data were processed by calculating weighted averages and differences. The results indicate that flexible working hours and easy accessibility to the workplace are of utmost importance to employees. There is also a significant demand for performance-based pay and diverse, flexible benefit packages. Employees require both formal and informal professional recognition, such as praise and awards. The research has practical significance for both organizational management and employee well-being. Understanding employee opinions and implementing measures based on these can have four primary effects: improvement in employee performance, reduction in turnover, increase in organizational commitment, and enhancement of the company’s positive perception.