This study investigates how digital transformation influences visitor satisfaction at 12 World Heritage Sites (WHS) across eight coastal provinces in Eastern and Southern China. Utilizing 402 valid survey responses, it explores the impact of demographic factors—education, age, and income—on visitors’ perceptions of digital services, particularly focusing on usability, quality, and overall experience. The findings reveal that younger, higher-income, and STEM-educated visitors express significantly higher satisfaction with digital services, while older, lower-income visitors report lower levels of engagement and satisfaction. This research highlights the need for tailored digital strategies that cater to diverse demographic groups, ensuring the balance between technological innovation and the preservation of cultural authenticity at heritage sites. The originality of this study lies in its focus on non-Western contexts, particularly China’s rapidly developing coastal regions, which have been largely overlooked in the global discourse on digital tourism. By applying established theoretical frameworks—such as the Technology Acceptance Model (TAM) and Expectation-Confirmation Theory (ECT)—to a non-Western setting, this research fills a crucial gap in the literature. The insights provided offer actionable recommendations for heritage site managers to enhance visitor engagement, adapt digital services to demographic variations, and promote sustainable tourism development.

The article aims to evaluate the participation of below-poverty-line local community in tourism-related business activity in Himalayan state of Uttarakhand. Further, this article addressed for those who work in the tourism sector. The study employs a mix of methods, including survey data from 500 respondents with a random sampling approach, using Analysis of variance (ANOVA) statistical tools for analysis, other methods were interviews and observations at six tourism sites in Garhwal and four sites in Kumaun. Our findings showed that there has declined in community participation in tourism development, due to the lack of economic benefits obtained in the tourism sector, many believe that the tourism sector does not provide much income growth for them and does not make a significant contribution to the development of their region. Moreover, lack of understanding is considered the basis for community’s inability to play an active role, and lack of stakeholders’ involvement in encouraging them to improve their economy and culture through the tourism sector. Ultimately, this research also underlines the existence of some efforts by tourism travel to encourage public trust, which can help reduce poverty and increase community trust in tourism development in their region.

This study determines the efficiency and productivity of Mexico’s urban and rural municipalities in generating economic welfare between 1990 and 2020. It establishes the incidence of context and space on efficiency, using Data Envelopment Analysis, the Malmquist-Luenberger Metafrontier Productivity Index, and Nonparametric Regression. The results indicate that 4 of the 2456 municipalities analyzed were efficient, that productivity increased, and that context and space influenced efficiency. This highlights the need for policies that optimize resource utilization, enhance investment in education, stimulate local business development, encourage inter-municipal cooperation, reduce rural-urban disparities, and promote sustainability.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.