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.

This study uses dynamic capability theory and a resource-based view to examine whether intellectual capital (human, relational, and structural capital) mediates entrepreneurial leadership and innovation success. Drawing on data from 422 senior-level employees working in Peruvian I.T. companies, the proposed relationships were analyzed using SmartPLS 4. Entrepreneurial leadership was found to foster employees’ innovative performance through the mediating role of human capital, relational capital, and structural capital. Practically, businesses often rely on innovation for survival and growth, so they should consider entrepreneurial leadership to create intellectual capital (human capital, relational capital and structural capital) for innovation performance. Businesses should provide entrepreneurial training that emphasizes role modeling intellectual capital and encourages employees to recognize and pursue entrepreneurial opportunities. With significantly limited research, the study contributes by investigating the interrelationship of entrepreneurial leadership, intellectual capital, and innovation performance. The study contributes to the Resource Based View and Dynamic Capability Theory by demonstrating how entrepreneurial leadership contributes to innovation performance through human capital, relational capital, and structural capital.

The Western capitalist system is an important part of the economy and society of the contemporary world, and it has played a huge role in the past few centuries. Nonetheless, with the continuous development of globalization, technological revolution and social change, the Western capitalist system is also facing a series of difficulties and new changes. This paper aims to explore the dilemma facing the Western capitalist system today, and to analyze and discuss the new changes.

The developmental dilemma of infant and toddler care is examined from a family perspective, and in-depth analyses of infant and toddler care are conducted using Family Systems Theory and Cultural Capital Theory,which are essential to the holistic development of children, the balance between family and work, and the sustainable development of society and the economy.The developmental dilemmas of infant and toddler care are discussed in depth from the family perspective, and solutions are proposed accordingly. By applying family systems theory and cultural capital theory to analyze the root causes and influencing factors of the problem, it provides useful thoughts and suggestions for improving infant and toddler care practices.

This article aims to explore the training model of preschool physical education teachers based on the theory of "space, capital, and habits". Preschool physical education plays an important role in the development of children's physical fitness and cognitive abilities. This article first introduces the theory of "space, capital, and habits", including its definition and core concepts, as well as its application value in teacher training. Subsequently, a training model for preschool physical education teachers based on this theory was proposed, which includes three elements: space, capital, and habits. In terms of space, it is emphasized to create an environment and place conducive to the professional development of preschool physical education teachers, such as the construction of training institutions and internship bases, and the support of teaching environment and resources. In terms of capital, emphasis is placed on cultivating the professional knowledge and abilities of preschool physical education teachers, including curriculum design and teaching methods, teacher team construction, and professional development mechanisms. In terms of habits, emphasis is placed on cultivating the professional literacy and educational attitude of preschool physical education teachers, including practical links and social participation, evaluation and feedback mechanisms. This training model aims to improve the quality and effectiveness of preschool physical education teacher training, and provide theoretical guidance and practical suggestions for preschool physical education teacher training.

In light of the metaverse’s vast expansion, it’s a crucial intellectual platform that’s transforming the video game industry and spurring creative innovation and technological advancement. Considering the distinctive niche that Taiwan occupies within the realm of the video game industry, this study uses a total of 11 video game companies in Taiwan as samples. The study spans a period of 16 years, from 2007 to 2022, and utilizes the random effect regression model for analysis. The study results illustrate that intellectual capital efficiency exerts varying contributions to the creation of value across different corporate value indicators within the video game industry. Among the factors, HCE, SCE, and CEE demonstrate the highest explanatory power for ROE, reaching up to 82.23%. Following this, they account for 73.57% of the variance in market share, but only a meager 13.67% for Tobin’s Q. This study is the empirical evidence that different methods of measuring intellectual capital and various definitions of value creation in an industry may lead to divergent results and managerial implications in intellectual capital research. Hence, it is worthwhile for subsequent studies to continue clarifying and delving deeper into these aspects.