In the highly developed process of "Internet plus", foreign trade transformation and upgrading, cross-border new retail rapid development has become the trend of the times, cross-border e-commerce new retail digitalization, and improving operational efficiency brings new opportunities. Reshaping the structure of new retail formats, the integration of cross-border e-commerce and new retail formats is an inevitable trend. Smart upgrading and digital transformation are important measures to achieve leapfrog development. The format structure presents business models such as "smart retail, digital cross-border e-commerce, new cross-border e-commerce, new retail, and new retail logistics". The main research objective of this project is to explore and research the new retail scenarios of digital applications in cross-border e-commerce. Based on the current development trend of digital cross-border e-commerce and new retail upgrading, as well as the economic characteristics of the Wuyi area in Jiangmen City, this project aims to use the smart new retail scenario of digital cross-border e-commerce as the foothold, with a focus on upgrading and transforming the product flow chain with the "application scenario" as the central point, form a closed-loop loop of free circulation of products, new retail logistics, cross-border e-commerce, new retail, new sales experience scenarios, and consumers.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

This study was designed to study the push and pull motivational factors affecting the foreign backpackers travel behavior towards Full Moon Party in Koh Phangan District, Surat Thani Province. In the sample 300 foreign backpackers aged 18 or older were included, who came to attend the Full Moon Party solely for vacation purposes and not for any work or income generating activities. The study was executed using a structured questionnaire. The statistical tools for the analysis of the data included, but were not limited to, frequency counts, computed percentages, means, standard deviations, chi-square analysis, one- way ANOVA, and Pearson correlation at the 0.05 level of significance. The research demonstrated that with respect to the first-time foreign visitors in Thailand to attend the Full Moon Party, then, they have habitually stayed at the resorts and the bungalows. It was a general observation that such visitors preferred to seek out information on the Internet, social websites as well as tourism websites. Their activities included horse riding, general activities, seeing natural sights including waterfalls and mountains, going for mountain hikes, participating in physically hard and risky outdoors activities, and nighttime activities. Tourists are sufficiently motivated to visit Thailand for its various appealing attributes, as revealed by the analysis. Furthermore, 10 motivational components were identified with 24 variables; Push Motivation Components: (1) Escape and Novelty Seeking, (2) Feel Free, (3) Open the World, and (4) Social Need. Pull Motivation Components: (1) Party, (2) Unique, (3) Only for Myself, (4) Sea Lover, (5) Diversity, and (6) Loner. Demographic characteristics for example gender, age, marital status, education level, occupation, and place of residence were also studied. The push factors, as well as the pull factors of travel, were found to co-relate with the behavior of female foreign backpackers on the other hand where both were significant.

Instability is inherent in global capitalism, impacting all countries, particularly those directly reliant on this economic framework. The USA shapes tourism metrics in dependent nations and influences inbound tourism spending. Using logarithmic models and power tests, the study delineated four dynamic fields (Cn) supporting the thesis of the fusion of tourism and temporary residency. This study demonstrates that tourism and migration correlate with political, economic, and social instability, as evidenced by high statistical correlations. Variance increases during instability, leading to more residency petitions per tourist entry. This pattern is repeated during three major crises: the 2008–2009 financial crisis, the 2011–2013 conflicts in the Middle East and Africa, and the 2016–2017 regional political turmoil and Venezuelan migration. Economic classification tests confirm the association between instability, armed conflict, and heightened tourism and residency tendencies. Tourism income rises steadily, and residency averages increase, especially during periods of regional instability. The study highlights the tight link between tourism and migration with political, economic, and social instability. The statistical analysis reveals significant correlations, showing higher residency pressure during unstable periods. The applied tests confirm that countries in turmoil exhibit heightened tourism and migration tendencies.

Real estate appraisal standards provide guidelines for the preparation of reliable valuations. These standards emphasize the central role of market data collection in market-oriented valuation methodologies such as the Market Comparison Approach (MCA), which is the most commonly used. The objective of this study is to highlight the difficulties in data finding, as well as the gap between the standards and the actual appraisal practices in Italy. Thus, a detailed comparison was made between the real estate data considered necessary by the standards and those ones reasonably detectable by appraisers, showing that some important market information is not reachable due to legal, technical and economic factors. Finally, a case study is presented in which the actual appraisal of a residential property is schematically described to support what is claimed with the research question and thus the degree of uncertainty around an estimate judgment.

Hydroponics is a modern agricultural system that enables year-round plant growth. Biochar, derived from apple tree waste, and humic acid were investigated as a replacement for the Hoagland nutrient solution to grow strawberries in a greenhouse with three replications. Growth parameters, such as leaf area, the average number of fruits per plant, maximum fruit weight, and the weight of fresh and dry fruits, were measured. A 50% increase in fresh and dry fruit weight was observed in plants grown using biochar compared to the control. Additionally, the use of Hoagland chemical fertilizer led to a 25% increase in both fresh and dry weight. There was a 65% increase in the number of fruits per plant in the biochar-grown sample compared to the control. Moreover, biochar fertilizer caused a 100% increase in maximum fruit weight compared to the control and a 27% increase compared to the Hoagland chemical fertilizer. Biochar had a higher pH compared to the Hoagland solution, and such pH levels were conducive to strawberry plant growth. The results indicate that biochar has the potential to enhance the size and weight of fruits. The findings of the study demonstrate that biochar, when combined with humic acid, is a successful organic hydroponic fertilizer that improves the quality and quantity of strawberries. Moreover, this approach enables the more efficient utilization of garden waste.