The sustainability of the creative industry through creative-based tourism in the Laweyan Tourism Village requires the support of a sustainable and inclusive development model for local communities. This research aims to present the design of a tourist village development model that applies the eco-cultural city concept as a Surakarta City Perspective through creative-based tourism towards creative industries. This research uses a qualitative approach with a descriptive exploratory method. Data collection techniques use interviews with key informants. Empirical observation using cultural mapping as identification of physical mapping of spatial layout, build ings and environment, as well as cultural landscapes for tangible and intangible cultural assets of the community in the local landscape in the Laweyan tourist village. Content analysis is applied as a research data analysis method. The research results provide an overview of the design of the creative-based tourism village development model towards a sustainable creative industry including aspects attraction, accessibility, amenities, and ancillary, and green tourism. Model design requires commitment and participation from the government and private sector in collaborating with sustainable tourist village development forums.

The present study is designed to analyse how the Public-Private Partnership (PPP) model is helping to create sustainable livelihood opportunities for women. It draws an inference from ‘Marudhara Rangsaaz’, a producer company operating in the textile sector in Rajasthan, India. It explains how this woman-based organisation operates in a PPP model to create economic value for women. It also tries to understand the specific role of the Rajasthan Grameen Aajeevika Vikas Parishad (RAJEEVIKA), The Rajasthan Government partner and ‘Rang Sutra’, the private partner, and the women members of ‘Marudhara Rangsaaz’ in the PPP model. The paper adopted a case study research design. The data was collected using in-depth interviews with all stakeholders and analysis of the documents. The findings indicate that in the said PPP model, Government took the role of mobilizer, financer, mentor, and private player, took the responsibility of building up capacity and arranging market links, and the women members worked together to help themselves sustain the project.

This article presents a comparative analysis and characteristics of the pension insurance systems of foreign countries, namely Germany, Sweden, Estonia, Poland, France with the aim of implementing their effective and noteworthy experience in Ukraine. The key indicators of the characteristics of the pension systems of these countries and Ukraine (amount of insurance contributions to the public pension fund; retirement age; insurance period; the ratio of the average pension to the average wage) have been studied and analyzed. Having examined these indicators, the authors came to the conclusion that the general trend in most countries of the world is that they guarantee only a minimum pension, which is caused by the increase in the share of pensioners in society. To solve the demographic problems affecting pension provision, the most countries increase the retirement age and provide financial incentives to stimulate citizens to work after the retirement age. To increase the pension, there are pension accumulation tools at the expense of the employer or at the expense of one’s own funds. Following the example of foreign countries, the directions for improving the pension insurance system of Ukraine were allocated.

This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.