Improving the competitiveness of tourism destinations is crucial for driving local economies and achieving income growth. In light of this evidence, numerous government departments strive to assess specific factors that impact the competitiveness of tourism destinations, enabling them to issue appropriate new tourism policies that promote more effective forms of tourism business. Therefore, the primary objective of this paper is to investigate how various elements such as tourism resources, tourism support, tourism management, location conditions, and tourism demand influence regional competitiveness in the Northern Bay region of Guangxi Province in China. To accomplish this goal, an online survey was conducted to collect data from 420 visitors who had experienced North Gulf Tourism; yielding an impressive response rate of 95 percent. The findings reveal that all aforementioned factors—namely: Tourism resources, tourism support, tourism management, location conditions and tourist demand—significantly impact destination competitiveness. Notably though, it was found that among these factors influencing destination competitiveness; it is primarily determined by effective local-level management (β = 0.345). Following closely behind are tourist demand (β = 0.133) as the second most influential factor affecting destination competitiveness; followed by location conditions (β = 0.116) ranking third; then comes tourist support (β = 0.03) as fourth in line impacting destination competitiveness; finally with least impact being exerted by available tourist resources (β = 0.016). Consequently, highlighting that regional competitiveness within Guangxi’s Northern Bay area predominantly hinges on efficient local-level management practices thus strongly recommending relevant authorities formulate novel work policies aimed at enhancing levels of local-level competitive advantage within the realm of regional touristic offerings.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

This research aimed to assess the results of two vendors used by the company in the shipping process of export goods. Two leading suppliers for one similar activity had caused more difficulties in the monitoring and controlling activities of DHL Global Forwarding Indonesia. This research used qualitative and quantitative methods, with the Analytic Hierarchy Process decision-making method using 36 internal staff members as the sample. Through a qualitative calculation method by distributing questionnaires to the existing suppliers, namely Monang Sianipar Kargo and Andima Transportindo, it was found that the weighted score for Monang Sianipar Kargo was 22.84 and for Andima Transportindo was 10.66. Subcriteria and indicators should be prioritized in the criteria of Price and service, significantly to improve the performance of problematic suppliers. This research recommended using the Analytic Hierarchy Process for assessment since it facilitated the research development by the opinion of the company’s experts. Such a finding implied that a policy from the management was needed in the assessment of suppliers. As an implication, it was necessary to assess all suppliers cooperating with DHL Global Forwarding Indonesia by using actual data from the current month.

This research implements sustainable environmental practices by repurposing post-industrial plastic waste as an alternative material for non-conventional construction systems. Focusing on the development of a recycled polymer matrix, the study produces panels suitable for masonry applications based on tensile and compressive stress performance. The project, conducted in Portoviejo and Medellín, comprises three phases combining bibliographic and experimental research. Low-density polyethylene (LDPE), high-density polyethylene (HDPE), and polypropylene (PP) were processed under controlled temperatures to form a composite matrix. This material demonstrates versatile applications upon cooling—including planks, blocks, caps, signage, and furniture (e.g., chairs). Key findings indicate optimal performance of the recycled thermoplastic polymer matrix at a 1:1:1 ratio of LDPE, HDPE, and PP, exhibiting 15% deformation. The proposed implementation features 50 × 10 × 7 cm panels designed with tongue-and-groove joints. When assembled into larger plates, these panels function effectively as masonry for housing construction, wall cladding, or lightweight fill material for slab relieving.

This study critically examines the implications of international transport corridor projects for Central Asian countries, focusing on the Western-backed Transport Corridor Europe-Caucasus-Asia (TRACECA), the Chinese initiative “One Belt—One Road”, and the International North-South Transport Corridor (INSTC) supported by the Russian Federation, India, and Iran. The analysis underscores the risks associated with Western projects, highlighting a need for a more explicit commitment to substantial infrastructure investments and persistent contradictions among key investors and beneficiaries. While the Chinese initiative presents significant benefits such as transit participation, infrastructure development, and economic investments, it also carries risks, notably an increased debt burden and potential monopolization by Chinese corporations. The study emphasizes that Central Asian countries, though indirect beneficiaries of INSTC, may not be directly involved due to geographical constraints. Study findings advocate for Central Asian nations to balance foreign investments, promote economic integration, and safeguard political and economic sovereignty. The study underscores the region’s wealth of natural and human resources, emphasizing the potential for increased demand for goods and services with improved living standards, strategically positioning these countries in the evolving global economic landscape.