Electoral contestation in recent Indonesian election periods is faced with the challenge of polarization linked to identity politics, where initially assigned identity is leveraged as tools for political competition. This is a qualitative research, using interviews, observations, and direct group discussion methods to collect data from five different regions in Indonesia. The research focused on the presence of governing regulations and how they develop in complex dynamics. The results showed that identity politics was prevalent in all regions due to mobilization through identity manipulation to gain electoral political advantage. Furthermore, electoral characteristics showed a growing tendency toward polarization, primarily in terms of religion and ethnicity, with some issues related to regionalism, gender, religious affiliations, and family history networks. It was also found that weak regulations on identity manipulation led to increasing permissiveness among political actors, the state, and voters. This made identity issues become natural electoral problems, despite weakening the developing democracy in Indonesia. In this context, future contests in Indonesia are expected to consistently intensify identity politics, with the lack of regulations, permissiveness, and social media serving as the main driving factors.

This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

The aim of this study is to investigate the effect of tourist resources, conditions and opportunities of sacral tourism in Kazakhstan using panel data (time series and cross-sectional) regression analysis for a sample of 14 regions of Kazakhstan observed over the period from 2004 to 2022. The article presents an overview of modern methods of assessment of the tourist and recreational potential of sacral tourism, as used by national and foreign scientific works. The main focus is on the method of estimating the size and effectiveness of the tourist potential, which reflects the realization and volume of tourist resources and their potential. The overall results show a significant positive effect in that the strongest impact on the increase in the number of tourist residents is the proposed infrastructure and the readiness of regions to receive tourists qualitatively. This study is expected to be of value to firm managers, investors, researchers, and regulators in decision- making at different levels of government.

"One Village, One Product" is an effective measure to fully tap local resources, develop rural characteristic industries, innovate economic growth methods, and drive rapid regional economic development. Rural tourism is an important component of industrial revitalization in rural revitalization. Under the "one village, one product" model, the development of rural tourism needs to optimize the industrial structure, explore unique culture, vigorously promote the construction of "beautiful rural characteristic countryside", achieve the transformation and upgrading of traditional rural tourism, and promote the high-quality development of rural characteristic tourism.

The quality of preschool education is related to the stability of the early childhood teaching force. With the help of qualitative research methods, the study analyzed the data of eight teachers who left the profession and explored the process of teachers leaving the profession, and found that the encounter between "settling down" and "professional feelings", the struggle for transformation between "professional feelings" and "the situation", and the struggle for transformation between "settling down" and "the situation" are all related to the stability of the early childhood education workforce. It was found that the encounter and tug-of-war between "settling down" and "professional feelings", the struggle for transformation between "professional feelings" and "the situation", and the rational weighing between "settling down" and "the situation" are the important factors affecting the departure from the profession. The essence is the tension between "teachers as human beings" and "human beings as teachers". Therefore, it is necessary to pay attention to the unity of "person" and "teacher", and to alleviate the problem of teachers leaving the organization by creating a fair, democratic and professional working atmosphere and strengthening the awareness of professional education.