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 article analyses the complex factors contributing to rising medical expenses, focusing on the senior citizen demographic in Malaysia. With the global aging population, notably in lower and middle-income countries, the study highlights the escalating medical and health insurance costs, driven by age, income source, modern healthcare, and geographical residence. The research draws on an extensive literature review, demographic analysis, and quantitative methods to examine these determinants. It critically analyzes Malaysia’s healthcare system, which operates on a dual-tier model, and the financial burden placed on senior citizens. The findings indicate that age, source of income, and geographical residence significantly influence medical expenses, whereas modern healthcare’s impact is not statistically significant. The study calls for government intervention, insurance industry adjustments, and private sector support to mitigate the financial strain on senior citizens. Recommendations include tax relief adjustments, National Health Insurance Scheme implementation, and employment sustainability for seniors. This research provides some recommendations to policymaking, the insurance industry, and academia by providing insights into managing the healthcare needs of an aging population sustainably.

Urban mobility in Grand Lomé is affected by several negative externalities, including road congestion, insecurity and environmental pollution. Traffic jams cause considerable economic losses, estimated at more than 13,000 CFA francs per month for some public officials, and represent a financial drain of several million CFA francs per day on the Togolese economy. These challenges are accentuated by rapid urbanization and a dizzying increase in the number of vehicles, especially motorcycle taxis. These factors not only cause economic losses, but also to the deterioration of the quality of life of the inhabitants. On average, motorists lose up to 49.5 min per day in traffic jams, with fuel and time costs estimated at hundreds of thousands of CFA francs per year for each user of the main boulevards. Through an in-depth analysis of the impacts of these negative externalities on mobility and sustainable development, this study reveals that traffic congestion, combined with the lack of road infrastructure, generates considerable economic and environmental costs. These traffic jams also worsen air pollution, making the transport sector responsible for 80% of greenhouse gas emissions. These proposed solutions include: 1) The modernization of road infrastructure, culminating in the construction of new lanes entirely dedicated to public and non-motorized transport. 2) The regulation of motorcycle taxis, inspired by regional examples, to improve safety and efficiency. 3) The introduction of rapid transit systems, such as Bus Rapid Transit (BRT), to make travel more fluid. 4) The implementation of strict environmental standards and regular technical controls to reduce greenhouse gas emissions. These proposals aim to reduce social and economic costs, while promoting sustainable mobility and a better quality of life for residents.

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.