Tourism plays a crucial role in driving economic development, and there is a growing demand to integrate sustainability into the sector, particularly in the financial practices of governments. This study introduces the Quintessence Sustainable Tourism Public Finances (QSustainableTPF) model, which combines five established financial models commonly used in the tourism industry. The research aims to identify statistically significant relationships between these models and assess their impact on sustainability and financial performance in tourism. A quantitative methodology was employed, with data collected from financial reports and budget documents of both local and central governments, along with a survey of 2099 citizens and visitors conducted during the 2023–2024 period. Statistical analysis was performed using SPSS and AMOS, incorporating exploratory factor analysis (EFA), reliability testing using Cronbach’s alpha, and confirmatory factor analysis (CFA). The findings underscore the essential role of public finance in supporting tourism sustainability, particularly through transparent budgetary practices, efficient allocation of resources, and targeted investment in local tourism initiatives. The analysis reveals key insights into the benefits of financial transparency, citizen-centred budgeting, and the promotion of innovation in tourism finance. The interconnectedness of the five models highlights the importance of responsible public financial management in fostering tourism growth, enhancing investment, and ensuring long-term financial sustainability in the sector. The study offers practical implications for policymakers, advocating for the adoption of transparent and innovative financial practices to boost tourism development. It also recommends further research to broaden the scope across different regions, integrating additional public finance dimensions to strengthen sustainable tourism growth.

This paper studies the product language construction of the twisted porcelain cultural heritage. Through field research, we collected and sorted out samples of twisted porcelain products, explored the product language characteristics of twisted porcelain from multiple aspects such as production process, product shape, and product color, interpreted cultural value, captured potential connotations, extracted representative words from user comments, quantified the relationship between users and twisted porcelain culture, realized the construction and transmission of traditional cultural language information, conveyed the traditional cultural information of the product to users, and promoted the sustainable dissemination and development of this cultural heritage. The research results show that after mining and extraction at the level of twisted porcelain characteristics, the core language constructs the cultural expression of twisted porcelain products, which is more in line with the needs of the market and users, and has the potential to be developed and disseminated using the language generation of cultural heritage products.

This research investigates the determinants of digital transformation among Vietnamese logistics service providers (LSPs). Employing the Technological-Organizational-Environmental framework and Resource Fit theory, the study identifies key factors influencing this process across different three stages: digitization, digitalization, digital transformation. Data from in-depth interviews with industry experts and a survey of 390 LSPs were analyzed using covariance-based structural equation modeling (CB-SEM). The findings reveal that the factors influencing the digital transformation of Vietnamese LSPs evolve across different stages. In the initial phase, information technology infrastructure, financial resources, employee capabilities, external pressures, and support services are key determinants. As digitalization progresses, leadership emerges as a crucial factor alongside the existing ones. In the final stage, the impact of these factors persists, with leadership and employee capabilities becoming increasingly important.

In the intricate realm of contractual law, the condition precluding action serves as a critical safeguard, ensuring that specific legitimate interests are protected within contracts and wills. This research examines this condition’s validity when based on a legitimate motive and for a reasonable duration. The study highlights a case involving an owner who violates this condition by engaging in acts such as sale or gift, raising important questions regarding the legal penalties associated with such violations. The primary objective of this research is to provide a comprehensive understanding of the legal consequences of breaching preventive clauses and to analyze how Egyptian, French, and Palestinian laws protect the interests of the stakeholders involved. The methodology adopted in this study is comparative in nature, involving a thorough analysis of the legal texts from Egyptian, French, and Palestinian laws. This involves a review of legal scholars’ opinions and relevant judicial rulings to highlight the differences in penalties and applications associated with preventive clauses. The findings reveal that both Egyptian and French laws advocate for the invalidity of actions carried out in violation of these preventive conditions. However, there is a divergence among scholars regarding the nature of this invalidity, with some arguing for absolute invalidity while others suggest relative invalidity. Conversely, the Palestinian legal framework prescribes specific penalties, indicating a variance in legislative approaches. The research concludes that the current legislative treatment of preventive conditions is insufficient and requires reform to ensure effective legal protection for affected parties. This leads to policy implications emphasizing the need to strengthen legal frameworks and enhance the clarity of legislative intentions in formulating laws related to preventive clauses. By doing so, the study aims to facilitate the achievement of legitimate interests for parties involved and ensure the enforcement of preventive conditions in a manner that upholds contractual integrity.

The current study examines the impact that technological innovation, foreign direct investment, economic growth, and globalization have on tourism in top 10 most popular tourist destinations in the world. The information on the number of tourists, foreign direct investment, growth in gross domestic product, GFCF, use of FFE, and total energy consumption were extracted from the World Development Indicators. The United Nations Conference on Trade and Development (UNCTAD) database was used for collecting the statistics about technological innovation.  The source ETH Zurich has been utilized to gather panel data for the time period 2008 to 2022 to calculate the KOF Index of Globalization. Theoretically, FDI and Economic growth are the endogenous variables for the Tourism model. Whereas, TI, Glob, Energy Consumption, and GFCF are the exogenous variables. Hence, the analysis is based on the System Equation—Simultaneous equations, after checking identification that confirms the problem of simultaneity in system of 3 equations. The empirical outcomes suggest that TI, FDI, globalization index, GDP growth, and energy consumption are the most important factors that contribute to an increase in tourism. Likewise FDI as the endogenous variable is favorably impacted by globalization, technological innovation, fossil fuel energy consumption, gross fixed capital formation, and tourism. Nevertheless, the coefficient of GFCF is only insignificant in the study. While, globalization, TI, and FFE are also favorably affecting the FDI. GDP growth is the second endogenous variable in this research, and it is positively influenced by globalization, FDI, and tourism in the case of the top 10 nations that are most frequently visited by tourists.