This research aims to explore the impact of government policies to promote mass tourism in Bali. Qualitative method with the support of a phenomenological approach and in-depth interviews and FGD. The Butler tourism area life cycle model theory is used to evaluate the impact of tourism on land use and cultural conflict with six stages of destination development, namely exploration, involvement, development, consolidation, stagnation, and decline or rejuvenation. The findings reveal that Bali has experienced all stages of Butler’s model. From 1960–1970, Bali was in the exploration phase, offering tourists authentic experiences. At the beginning of 1970–2000, Bali had entered five phases marked by rapid tourism growth. Now, Bali reached a consolidation phase with a focus on managing tourism quality. Now, Bali is entering a phase of stagnation, facing challenges such as overcrowding and environmental degradation. Bali is at the crossroads between phases of decline and rejuvenation, with efforts to overcome environmental problems and diversify tourism products. This study concludes that mass tourism has significant positive and negative impacts on tourist destinations. Although it can improve the local economy and preserve culture, it can also cause environmental damage and cultural conflict. The Bali government’s policy strategy for the future is to overcome cultural conflicts including tourist education, sustainable tourism development, empowerment of local communities, enforcement of regulations, and intercultural dialogue. The implementation of this policy strategy can be carried out effectively to manage cultural conflicts towards a sustainable Bali tourism future.

The objective of this research paper is to investigate potential avenues for value creation in the refined sugar market for domestic use, a market currently facing a critical juncture. The growing concerns about the health impacts of sugar have resulted in a notable decline in demand. Furthermore, changes in European Union regulations have introduced additional operators into the Spanish market, increasing competition and amplifying the need for innovation. This study examines how brands can respond to these challenges by enhancing their value proposition through market segmentation, targeted marketing strategies, and adaptive packaging solutions. To achieve this objective, we have conducted market research, which involved an in-depth interview, and a questionnaire distributed to 402 individuals responsible for household purchases. The findings suggest potential approaches for addressing the needs of consumers with a focus on health and well-being, while simultaneously enhancing the durability of products, thus facilitating greater brand differentiation. Furthermore, the study underscores the pivotal role of public policies and regulatory frameworks in influencing consumer behavior and market dynamics. Policies promoting sugar alternatives, labelling requirements, and packaging innovations have been demonstrated to impact brand strategies and consumer preferences. By aligning with these policy-driven shifts, companies can enhance their positioning in a mature and competitive market. This research contributes to the existing literature on brand value in commodity markets by integrating insights into the impact of regulation and consumer segmentation. Our recommendations emphasize the importance of marketing strategies that are informed by an understanding of the policy context, which not only enhances brand equity but also promotes sustainable growth in the retail sugar industry.

This research analyzes disaster risk financing within the framework of the disaster management policy in Indonesia as the implementation of the Disaster Management Law, Number 24 of 2007, by examining recent issues, challenges, and opportunities in disaster financing. Utilizing a qualitative approach, the research systematically reviews various studies, reports, and existing regulations and policies to understand the current landscape comprehensively. Recent developments in disaster risk financing in Indonesia highlight the need for a nuanced exploration of the existing policy framework. Fiscal constraints, evolving risk landscapes, and the increasing frequency of disasters underscore the urgency of effective disaster risk financing strategies. Through a qualitative examination, this study identifies challenges while illuminating opportunities for innovation and improvement within the current policy framework. The contribution of this research extends to both theoretical and practical levels. Theoretically, it enriches the academic discourse on disaster risk financing by offering a nuanced understanding of the complexities involved. On a practical level, the findings derived from the examination provide actionable recommendations for policymakers and practitioners engaged in disaster management in Indonesia. The insights aim to inform the refinement of disaster management policies and practices, fostering resilience and adaptability in the face of evolving disaster scenarios.

In Ghana, youth unemployment remains significant challenges, with technical and vocational education and training (TVET) emerging as a potential solution to equip young people with practical skills for the job market. However, the uptake of TVET programmes among Ghanaian youth remains low, particularly among females. This study therefore explores the determinants that influence TVET choices among Ghanaian youth, with the goal of informing policy development to enhance participation in vocational education. Applying an enhanced multinomial logistic regression (MLR) model, this research examines the influence of socio-economic, demographic, and attitudinal factors on career decisions. The enhanced model accounts for class imbalances in the dataset and improves classification accuracy, making it a robust tool for understanding the drivers behind TVET choices. A sample of 1600 Ghanaian youth engaged in vocational careers was used, ensuring diverse representation of the population. Key findings reveal that males are approximately three times more likely to choose TVET programs than females, despite females making up 50.13% of Ghana’s population. Specific determinants influencing TVET choices include financial constraints, parental influence, peer influence, teacher influence, self-motivation, and vocational limitations. In regions with limited vocational options, youth often pursue careers based on availability rather than preference, which highlights a gap in vocational opportunities. Parental and teacher influences were found to play a dominant role in steering youth towards specific careers. The study concludes with recommendations for policymakers, instructors, and stakeholders to increase the accessibility, relevance, and quality of TVET programmes to meet the socio-economic needs of Ghanaian youth.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.