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.
Organizations are gradually focusing on creating a healthy workplace for their employees and becoming more people-centric. This occurs because a healthy workforce increases the work performance of the organisation and the personal development of its employees. This study aims to investigate the HR functions that impact employee motivation in the Malaysian banking sector. The three HR functions that were selected were training and development, rewards and recognition, and career management. The study utilised a cross-sectional design, and the research instruments were adapted from a number of past studies. A total of 350 respondents from the Malaysian banking industry were recruited. Using SPSS Version 26.0, the research hypotheses were examined. The results show that rewards and recognition are not significant predictors of employee motivation in the Malaysian banking industry; however, training and development and career management are significant predictors of employee motivation. These results will help the human resources department develop and improve its HR operations.
This study aims to empirically analyze the impact of budget allocation by the Korea Institute of Science and Technology Information (KISTI) on national research competitiveness, thereby reassessing the value of investing in research infrastructure within a knowledge-based society. In the 21st century, research and development (R&D) have emerged as a pivotal element of national competitiveness, underlining the increasing importance of investments aimed at constructing and enhancing research infrastructure. However, empirical studies examining the causal relationship between research infrastructure investment and national research competitiveness are still notably scarce. Accordingly, this research endeavors to systematically delineate the effect of research infrastructure investment, with a focus on KISTI’s budget allocation, on enhancing national R&D outcomes. To achieve this, the structural relationship between KISTI’s budget, national R&D budget, and various academic and industrial performance indicators was analyzed using multiple regression and simple regression analysis. In particular, by demonstrating the mechanism through which the budget management of research support organizations like KISTI contributes to strengthening national research competitiveness, this study aims to shed new light on the strategic value of research infrastructure investment in a knowledge-based society. Furthermore, these findings are expected to provide valuable evidence for the formulation of national R&D policies in Korea and the strategic planning of budget operations for research support organizations. Through strategic investment of limited budgets, this could enhance the efficiency of national R&D investments and contribute to strengthening the capacity for scientific and technological innovation required in a knowledge-based society.
The small and medium tourism enterprises sector has experienced a decline in Indonesia’s economic conditions in recent years. This research aims to advise stakeholders regarding factors that must be considered and included in future policy formulation. The research methodology is a mixed method supported by the N-Vivo computer program, interview studies, and FGD. This research focuses on four tourism provinces in Indonesia. The research results using thematic analysis identified 133 codes, 19 categories, nine core themes, and one impact theme. This research’s novelty highlights that government policy’s effects on tourism SME marketing are not significant due to weak support. Apart from that, partnerships and collaboration between the central regional government and tourism SMEs are the main factors determining their development at the regional level. This research concludes that government intervention and support in encouraging the growth and sustainability of tourism SMEs are necessary. The Government must promote collaboration between tourism SMEs because increasing the number of tourists is crucial, as well as encouraging sustainable marketing practices and simplifying regulations. The recommendation is that the Government immediately simplify regulations, expand partnerships and collaboration, and promote innovation in tourism SMEs. By implementing these recommendations, policymakers can create an environment that supports the development of tourism SMEs, allowing the tourism sector to increase GRDP.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
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