Using data from 31 provinces, municipalities, and autonomous regions in mainland China from 2006 to 2019, we employ a double difference (DID) model and a spatial double difference (SDID) model to estimate the impact of the High-speed Railway (HSR) on the income gap between urban and rural residents, as well as its spatial spillover effects. Our research reveals several key findings. Firstly, the introduction of high-speed railways helps to narrow the income gap between urban and rural residents within local areas, but its spatial effects can lead to an increase in the income gap in neighboring provinces. Secondly, from a spatial perspective, intermediate variables such as industrial structure, education, science and technology, and foreign trade can also contribute to balancing the income gap between urban and rural residents, although the impact of population mobility is not significant. Thirdly, further analysis of the spatial effects demonstrates that education plays a significant role in balancing the income gap both within the local province and neighboring provinces. Additionally, adjustments in industrial structure, advancements in science and technology, and foreign trade have stronger spillover effects in reducing the income gap among neighboring provinces compared to their impact at a local level.

The purpose of this paper is to discuss the innovative research on the instructional design and development of courses based on digital platforms. Firstly, the importance of digital platforms in the field of education and the current status of their application are introduced. Secondly, the concepts and key elements of course instructional design and development are analysed, and the role of digital platforms in course instructional design and development is discussed. Then, the innovative practices and methods of course instructional design and development based on digital platforms are described, including the integration and personalised customisation of learning resources, the construction and interactive communication of learning communities, and the improvement of evaluation and feedback.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Research networks organized around a particular topic are built as knowledge is produced and socialized. These are parts of a seminal or initial production, to which new authors and subtopics are added until research and knowledge networks are formed around a particular area. The purpose of the research was to find this type of relationship or network between authors, institutions, and countries that have contributed to the issue of the circular economy and specifically its relationship with sustainability. This allows those interested in the said object of study to know the research advances of the network, enter their research lines, or create new networks according to their interests or needs. The study used a bibliometric-type descriptive quantitative approach using the Scopus scientific database, the R Studio data analytics application, and the Bibliometrix library. The results were found to determine a relationship building from 2006, which makes it an emerging topic. However, the growth it has achieved in recent years of more than 31% shows a strong interest in the subject. Of the subtopics that have been addressed, sustainability, recycling, solid waste, wastewater, and renewable energy. Similarly, sectors such as construction, the automotive industry, tourism, cities, the agricultural sector, the chemical industry, and the implementation of technologies 4.0 and 5.0 in their processes stood out. The most prominent country in the scientific approach to this area is Italy. The most prominent author for his citations is Molina-Moreno, the source of knowledge that stands out for his contributions is the University of Granada and different networks have been built around their knowledge.

Aims of this study clarify the intrinsic value of Galileo’s law of inertia, which holds significance in the history of science, and the process through which such law of inertia was formed, for educational purposes, and explores a possible conversion of this intrinsic value into an environmental ethical value. The research methodology is to establish a value schema and, through its application, to explore the changes in the active intrinsic value principle of Galileo’s law of inertia based on the history of science. This study derived the following results: First, Galileo professed the value he assigned and discovered as a complete experience to support heliocentrism. Second, he realized his personal religious ideal, or in other words, the ideal of life as a whole. Third, the overall process is to feel a comprehensive and integral expansion of the self. Above all, it shows that the principle of active intrinsic value based on Galileo’s experimental activities has changed and expanded throughout the history of science. One internalizes one’s faith in accordance with the activity-centered value. Only when combined with aesthetic experience does education make one ethical. As general school education does not necessarily guarantee ethics, we must lead our values education toward ecocentric ethics education, which highlights beauty. It shows that these active intrinsic values also extend to ethical values.