This study seeks to explore the uses, behaviors and perceptions of university students regarding mobile phones to help elucidate whether there is a relationship between the use of mobiles and the academic performance of university students. A quantitative approach based on an ad hoc questionnaire, applied before the pandemic, was used to gather evidence in this regard, which revealed the uses and educational visions of mobile phones in a convenience sample of 314 university students from nine different degree courses in two Spanish universities. Three major conclusions are formulated as part of future lines of development. First, although there is frequent use of mobile phones, the image of the mobile as a learning resource in the university classroom does not reach one-third of students. Second, although this study does not determine the causal relationship, there is a statistically significant negative relationship between average grades achieved and hours of dedication to the mobile phone. Finally, students who are unable to spend more than one hour without checking their phone obtain a significantly lower average mark than those who can stay more than one hour without checking their phone.

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.

"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 policy to accelerate the design of the Detailed Spatial Plan regulation document (RDTR) is a strategic step to enhance ease of doing business and promote sustainable development in Indonesia. Targeting 2036 RDTR sites nationwide, the initiative relies on various policy interventions and technical approaches. However, as of 8 January 2024, only 399 RDTRs (19.59%) were enacted after four years of implementation. This underperformance suggests the need to examine factors influencing the process, including issues at each stage of the RDTR design business process. While often overlooked due to its perceived irrelevance to the core substance of planning, analyzing the process is crucial to addressing operational and procedural challenges. This research identifies critical issues arising from the preparation to the enactment stage of RDTR regulations and proposes necessary policy changes. Using an explanatory approach, the study employs methods such as Analytic Hierarchy Process (AHP), post-review analysis, stakeholder analysis, business process evaluation, and scenario planning. Results show several impediments, including challenges related to commitment, technical and substantive issues, managerial coordination, policy frameworks, ICT support, and data availability. These findings serve as inputs for the development of business process improvement scenarios and reengineering schemes based on Business Process Management principles.

The issue of virtue and happiness holds a crucial position in both Chinese traditional and Western philosophical systems, and to this day, it remains a hot topic of concern and discussion. The "Huainanzi" was written during the early Western Han Dynasty, mainly based on Taoist thoughts, incorporating various schools of thought to form its distinct theoretical system. It can be seen as a culmination of the traditional Chinese pre-Qin perspective on "virtue and happiness" holding significant research value. "Huainanzi" firmly believes that the ideal situation between virtue and happiness is and must be a consistent relationship.

The rapid advancement of biotechnologies involves human subjects that brings forth intricate ethical, legal, social, and religious challenges. Recent breakthroughs in cloning and stem cell research have generated new hopes as well as presents considerable promise for treating severe diseases and regenerative medicine. In this regard, for advancements in biotechnology to be clinically applicable in medicine, it’s essential to comprehend both scientific principles and ethical implications, taken into consideration the scientific roadblocks impeding advancement in therapeutic cloning such as tumorigenicity, epigenetic reprogramming and interspecies pathogen transfer. As research in this area progresses, it will clarify that stem cells can be obtained from various sources, including therapeutic cloning, which involves cloning embryos from the nuclei of somatic cells or cloning individual organs in the laboratory. This article studies  the legitimacy extent of therapeutic cloning in Islamic Fiqh and comparative law, using the comparative analytical approach. Thus, we have reached a number of results, the most important of which is that the Islamic Fiqh perspective on the illegality of extracting stem cells by creating therapeutic embryos using Somatic Cell Nuclear Transfer (SCNT). It is deemed unacceptable to create an embryo for the purpose of its development and then destroying it for the purpose of stem cells, as this is unacceptable that turns the human being into a source for spare parts. Conversely, cloning specific organs and tissues in the laboratory for medical purposes is considered permissible, provided that it does not harm anyone or violate their sanctity that is consistent with many comparative laws.