Accessible tourism is an area that has received only scant attention in Hungarian tourism research. A change in this is only visible in recent years, as a result of the work of a few researchers starting to focus on this issue. Based on the findings of a questionnaire survey, the author of this paper presents important characteristics of travel by people living with disabilities, discussing the need to develop its infrastructure. The issue of accessible tourism concerns approximately 10% of the population of Europe, so in addition to the social and moral magnitude of the issue, serving the travel needs of people living with disabilities is also significant for the economy. In order to create the special supply and to provide equal access of services for those concerned, their expectations and unique consumer habits must be known. As member of an Erasmus project called Peer Act, the author also details the research findings of four project partner countries (Germany, Italy, Spain and Croatia) where data was collected from small samples.

The objective of the study was to analyze green marketing in the promotion of environmentally responsible and sustainable practices in the development of resilient infrastructure in Peru. The methodology used was qualitative and interpretative, the documentary design based on the systematic review of scientific literature. The PRISMA model was applied for the selection of units of analysis, resulting in 36 articles out of an initial total of 950. Content analysis was used to examine the documents, following a detailed procedure that included the use of Grounded Theory to categorize and analyze the data. The results highlighted the importance of integrating green marketing and sustainable practices into resilient infrastructure planning and development. Key strategies were identified that include promoting environmental responsibility, adopting sustainable technologies in construction, and implementing policies that foster urban resilience and sustainability. The findings highlight the adoption of a comprehensive approach that combines green marketing with resilient infrastructure planning and development to address environmental challenges and promote sustainable development in Peru.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

This research aims to identify best practices and policy guidelines that foster sustainable urban ecotourism. As urban areas continue to expand, integrating ecotourism into urban planning emerges as a critical approach to sustainable development. This paper compares the policies and practices of urban ecotourism development in Thailand and China, aiming to construct a sustainable framework applicable to urban ecotourism development. Employing a comparative literature review, this research synthesizes findings from peer-reviewed journals, governmental reports, and case studies published between 2000 and 2024. The analysis focuses on the policies and practices adopted by Thailand and China to promote urban ecotourism, examining their effectiveness, challenges, and outcomes. The review shows distinct approaches in the two countries, with Thailand emphasizing community-based practices and stakeholder involvement and China primarily focusing on top-down policy initiatives for urban ecotourism development. Despite differing strategies, both countries demonstrate a commitment to integrating ecotourism into urban development plans. From the environmental, socio-cultural, and economic three dimensions, key successes include enhanced biodiversity conservation, increased local community participation, and improved tourist satisfaction. Challenges such as inadequate policy implementation, environmental degradation, and the sustainability of ecotourism practices are also discussed. The conclusion is that a holistic approach to urban ecotourism development that aligns policy and practice with the principles of sustainability is meaningful. The proposed framework offers actionable insights for policymakers, urban planners, and ecotourism practitioners aiming to use the potential of ecotourism as a tool for sustainable urban development in Thailand, China, and beyond.