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.

Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.

This research looks into the differences in technological practices across Gen-X, Gen-Y, and Gen-Z employees in the workplace, with an emphasis on motivation, communication, collaboration, and productivity gaps. The study uses a systematic literature review to identify factors that contribute to these variations, taking into account each generation’s distinct experiences, communication methods, working attitudes, and cultural backgrounds. Bridging generational gaps, providing ongoing training, and incorporating cross-generational and technology-enhanced practices are all required in today’s workplace. This study compares the dominating workplace generations, Gen-X and Gen-Y, with the emerging Gen-Z. A review of the literature from 2010 to 2023, which was narrowed down from 1307 to 20 significant studies, emphasizes the importance of organizational management adapting to generational changes in order to increase productivity and maintain a healthy workplace. The study emphasizes the need of creating effective solutions for handling generational variations in workplace.

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.

Business model innovation (BMI) has garnered substantial academic and corporate attention in recent decades. Researchers have not yet agreed on the most complicated BMI practices in the high-tech startups (HTS). Despite being the second-biggest economy in the world today, China has done little research on the practice of business model innovation in China’s high-tech startups. This study addresses the factors that impact the business model innovation of high-tech startups in China. Our study aims to fill the research gap by visualising and analysing, using systematic literature review (SLR) analyses and reviewing 36 in-depth articles, from 688 academic literature sources. Relevant publications from Scopus, Springer, ScienceDirect, Web of Science, IEEE Xplore, and the JDM e-library expose the current research status from 2013 to December 2023 without bias. We conducted a literature-based investigation to identify essential insights on the BMI factors in the literature and derived a high-tech startup’s BMI critical factor. Our study shows that three main factors affect the innovation of business models in high-tech startups in China. The findings raise managers’, entrepreneurs’, and executives’ knowledge of corporate resource bricolage and cognitive style constraints in business model innovation and their pros and cons. The findings will help Chinese academics understand enterprises’ institutional environment and resource bricolage as final suggestions and proposals for corporates, regulators, and policymakers are presented.