Desert environments face the challenge of promoting sustainable tourism while balancing economic growth with cultural and environmental preservation. In the context of rapid global tourism expansion, effective destination management becomes crucial for positive economic impact and long-term preservation. This study aims to identify key factors influencing the sustainability of tourism. It explores the interactions between local stakeholders, the supply of tourism products and services, and tourism governance. Utilizing structural equation modeling through the PLS-SEM method, data was collected from 150 stakeholders in desert environments. The findings reveal that the involvement of local tourism stakeholders and the supply of tourism products and services significantly impact sustainable tourism in the desert environment. However, we observe a lack of influence between tourism governance and sustainable desert tourism. The novelty of the study lies in the identification of promotional factors for sustainable desert tourism. The originality of this study lies in its in-depth exploration of the mechanisms for promoting sustainable tourism.

This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.

The continuous development of emerging economies represented by China and Russia has exacerbated the changes in the world political and economic landscape, and international organizations represented by the United Nations have led to inefficient dispute resolution mechanisms in international affairs due to their formalism and pluralism. On the contrary, G-groups has shown its flexibility and efficiency in global governance. However, the international community has been questioned G-group’s legitimacy for many years. This paper will take the G7 and G20 as examples, analyze the legitimacy problems in G-groups, explain their reform measures, and propose future reform directions to promote the development of G-groups, so as to help the international community to conduct global governance more effectively.

Employee Engagement (EE) has become a crucial element for the success of any organization. While psychology has conducted extensive research on EE, accounting has yet to give it the attention it deserves. This systematic literature review (SLR) was conducted to explore the linkage between corporate governance (CG) practices and factors that drive employee engagement (EED) in greater detail. The review identified several key factors influencing EED: board composition, audit committees, top leadership expertise, network power, other stakeholders’ supervision, and above-board application. In particular, the study revealed that effective CG practices have positive EE consequences, such as increased staff morale, job satisfaction, and productivity, and decreased employee turnover rates. The study underlined the importance of an employee-centric culture that encourages empowerment and fosters a sense of belonging in achieving maximum business success. It suggests that companies must create a work environment that promotes EE, provides opportunities for growth and development, recognizes employee contributions, and fosters open communication and collaboration. By leveraging these insights, companies can enhance their business operations and achieve maximum success by fostering a culture of EE and empowerment. The study concludes that businesses prioritizing EE as a core value can create a sustainable competitive advantage, increase their reputation, and attract and retain top talent.

The article examines the modern vectors of implementation of measures to achieve results in the field of Sustainable Development Goals (SDGs), both at the level of national priorities and at the level of Central Asian countries. The purpose of this study is a multidimensional analysis of actions that make it possible to develop solutions to stabilize the environmental situation in Central Asian countries based on global international trends. The scientific novelty of the research lies in the integrated use of thematic modeling methods, as well as sociological surveys used to improve the efficiency of business processes in the field of environmental protection. The methodological basis for conducting a comparative assessment of the impact of environmental policy instruments used on regional development is the concept of sustainable development. In conclusion, conclusions are drawn about the need to develop effective mechanisms for the implementation of environmental policy in the studied countries.

In the new era, an important component of China’s social governance system construction is to strengthen and innovate social governance to improve the ability and level of social governance in China. To ensure the long-term stability of the country and the well-being of the vast majority of the people, it is necessary to be adept at strengthening social governance, continuously improve and improve the governance system that is suitable for the development of modern society with scientific thinking methods, and enhance the level and capacity of governance in China. Based on this, this paper discusses how to promote the innovation of social governance in the digital age, and proposes innovative ideas on the model of social organization governance under the guidance of <Economic Diversification Plan for Macao SAR (2024–2028)>.