This research conducts a comparative urban analysis of two coastal cities with analogous tourism models situated in distinct geographical regions: Balneário Camboriú in Brazil and Benidorm in Spain. The study delves into two critical urban phenomena impacting the sustainability of tourist cities, utilising social network data to gather insights into economic and urban activities (Google Places) and spatio-temporal patterns of citizen presence (Twitter). The spatial analysis explores the municipal and, to a more detailed extent, the coastal strip extending 500 m inland from the coastline, spanning the entire length of each city to their municipal boundaries. The analysis uncovers both similarities and differences between the two destinations, offering insights that could inform future development strategies aimed at fostering sustainable urban environments in these well-established coastal tourist areas.

In recent years, e-sports, as an emerging form of competition, has been rapidly integrated into the daily life of college students, and with its rich interactivity, instant feedback and teamwork, e-sports provides them with an effective channel for emotional catharsis and psychological regulation. This study takes students from four universities as the survey object and adopts quantitative research method to analyze the relationship between different types of e-sports activities and psychological stress resistance through questionnaire survey method combined with spss. The samples were randomly sampled, and a total of 500 valid questionnaires were collected. The results of the study show that: 1. In terms of participation, the ability of students to withstand academic stress and life stress is significantly improved, and e-sports is an effective way to regulate emotions and relieve stress; 2. the three types of games (First-person Shooter, Multiplayer Online Battle Arena, Real-Time Strategy Game) have different impacts on stress tolerance, of which FPS has the greatest impact on stress tolerance; 3. the frequency of playing e-sports affects your stress tolerance; 4. teamwork and strategy play an important role in e-sports resilience.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

Innovation management and economic sustainability have become one of the business challenges to consolidate. given the above, the objective of the study is to determine the relationship between innovation and economic sustainability in small and medium-sized enterprises (SMEs) in Latin America. through an empirical study, 2660 SMEs were examined, 1729 small and 931 medium-sized, located in 13 Latin American countries. the data obtained by applying a survey were processed using a non-linear canonical correlation analysis (NLCCA). The findings identify functional and operational risks in SMEs that weaken innovative potential, in addition to technical-operational barriers—lack of knowledge and low investment that limit economic sustainability, whose importance transcends towards transformations of business models and effectiveness of resources that promote business sustainability. contributions are suggested for the management of public policies aimed at strengthening innovation and economic sustainability to project the emerging economies of Latin America.

This study introduces a novel Groundwater Flooding Risk Assessment (GFRA) model to evaluate risks associated with groundwater flooding (GF), a globally significant hazard often overshadowed by surface water flooding. GFRA utilizes a conditional probability function considering critical factors, including topography, ground slope, and land use-recharge to generate a risk assessment map. Additionally, the study evaluates the return period of GF events (GFRP) by fitting annual maxima of groundwater levels to probability distribution functions (PDFs). Approximately 57% of the pilot area falls within high and critical GF risk categories, encompassing residential and recreational areas. Urban sectors in the north and east, containing private buildings, public centers, and industrial structures, exhibit high risk, while developing areas and agricultural lands show low to moderate risk. This serves as an early warning for urban development policies. The Generalized Extreme Value (GEV) distribution effectively captures groundwater level fluctuations. According to the GFRP model, about 21% of the area, predominantly in the city's northeast, has over 50% probability of GF exceedance (1 to 2-year return period). Urban outskirts show higher return values (> 10 years). The model's predictions align with recorded flood events (90% correspondence). This approach offers valuable insights into GF threats for vulnerable locations and aids proactive planning and management to enhance urban resilience and sustainability.

We report a method for effectively and homogeneously incorporating carbon nanotubes (CNTs) in the form of double-wall (DWCNTs) and multi-wall (MWCNTs) structures into commercial paints without the use of additives, surfactants, or chemical processes. The process involves the physical mixing of the nanotubes and polymers using the cavitation energy of an ultrasonic bath. It is a simple, fast method that allows for uniform distribution of carbon nanotube bundles within the polymer for direct application. Due to the hydrophobic properties of the carbon nanotubes as grown, we used paint samples containing 0.3% by mass of both types of CNTs and observed an improvement in waterproofing through wettability and water absorption through immersion tests on the samples. Different solvents such as water, formaldehyde, and glycerin were used, and the results showed an increase in paint impermeability of 30% and 25% with the introduction of DWCNTs and MWCNTs, respectively. This indicates a promising, economically viable, and revolutionary method for applying nanotechnology in the polymer industry.