In the context of globalization and urbanization, rural development faces many challenges, such as population loss and uneven distribution of resources. This paper analyzes the similarities and differences in sustainable rural development strategies between China and Europe through a comparative perspective. China has optimized land use by relying on land policy innovations, such as the household contract responsibility system and the “separation of three rights”, as well as the construction of small towns; while Europe focuses on private ownership and market mechanisms, and supports agricultural and rural development through the Common Agricultural Policy (CAP). Using literature review, comparative research and policy analysis, the study shows that the policy innovations in China and Europe, each with its own focus, have been effective in promoting agricultural output and rural social development. Particularly noteworthy is that the “three rights” policy has increased agricultural productivity through the liberalization of management rights, while the European CAP has contributed to the diversification of the rural economy and environmental protection through continuous reforms. This study emphasizes that through policy innovation and international cooperation, combining the strengths of China and Europe, it is possible to provide a new model of sustainable development for the global countryside. Specifically, through the establishment of Sino-European R&D centers for agricultural science and technology, exchange of talents, and cooperation in green infrastructure development, technology transfer and application can be accelerated, cultural exchange and understanding can be promoted, and the sustainable development agenda for global rural areas can be jointly advanced.

The success of a city’s entrepreneurial ecosystem (EE) depends on a combination of interconnected factors that foster innovation, collaboration and growth. Urban planning, infrastructure management and an entrepreneurial culture are essential factors for the success of cities’ Entrepreneurial Ecosystems (EEs). Land use and infrastructure management create opportunities for growth and industry expansion. EEs are local, social, business, institutional and cultural stakeholders that encourage and enhance the formation and growth of new businesses, which are supported by enabling infrastructure. The objective of this study was to investigate how urban planning affects EEs in the metropolitan region, Nelson Mandela Bay (NMB), South Africa. NMB is known for poor land use management, which hinders the management of diverse spatial needs, as well as bureaucratic processes for land rezoning for commercial activity. In order to better understand the fundamental issues, a qualitative case study was conducted. The data were collected from fifteen economic development role players from NMB using semi-structured interviews combined with secondary data from the NMB Integrated Development Plan (IDP). The data analysis included thematic analysis using Atlas.ti and Claude 2.0. In order to validate the findings, qualitative data were cross-referenced with secondary sources from the NMB IDP. The key themes that emerged effect the NMB metropole’s management of infrastructure to support the EE. These include, Land use issues, Poor oversight by metropolitan leadership, Lack of infrastructure maintenance and pushing out potential investment and economic growth. The results highlight that the NMB metropole fails to prioritise land use and infrastructure challenges, impacting the NMB metropolitan area’s economic development and worsening inequality among different groups. The findings from this study add to the current research on cities’ EEs and The Right to the City Theory, which supports the UN Sustainable Development Goals 8, 9 and 11.

This study employed the theory of planned behavior to examine how green urban spaces influence walking behaviors, with a focus on Chongqing’s Jiefangbei Pedestrian Street. Using structural equation modelling to analyse survey data from 401 respondents, this study assessed the relationships between attitudes, subjective norms, perceived behavioral control, walking intentions, and actions. The results revealed that attitudes toward walking (β = 0.335, p < 0.001) and subjective norms (β = 0.221, p < 0.001) significantly predict walking intentions, which strongly determine actual walking behavior (β = 0.379, p < 0.001). Moreover, perceived behavioral control exerts a direct significant impact on walking actions (β = 0.332, p < 0.001), illustrating that both environmental and social factors are crucial in promoting pedestrian activity. These findings suggest that enhancing the appeal and accessibility of urban green spaces can significantly encourage walking, providing valuable insights for urban planning and public health policy. This study can guide city planners and health professionals in creating more walkable and health-conducive urban environments.

Urbanization and suburbanization have led to high population growth in certain city regions, resulting in increased population density and mobility. Therefore, there is a need for a concept to address congestion, public transportation, information and communication systems, and non-motorized vehicles. Smart mobility is a concept of urban development as part of the smart city concept based on information and communication technology. Through this concept, it is expected that transportation services will be easily accessible, safe, comfortable, fast, and affordable for the community. This research aims to analyze smart mobility and its relationship with regional transportation planning and the development of South Tangerang, as well as to design a policy strategy model for the planning and development of South Tangerang with smart mobility. The research method used in this study is a mixed method, including analyzing the relationships and weighting of relationships between variables using the Cross Impact Multiplication applied to a classification (MICMAC) matrix. Multi-criteria decision analysis (MCDA) with Promethee software is also used to obtain the necessary policies. The results of this research indicate that the measurement of relationships between variables shows that smart mobility influences regional transportation planning, smart mobility affects regional development, and regional planning affects regional development. This research also provides alternative policies that policymakers should implement in a specific order. First, ensure the availability of public transportation; second, improve public transportation safety; third, enhance public transportation security; fourth, improve public transportation routes; fifth, provide real-time information access; sixth, improve transportation schedules; and seventh, increase the number of bicycle lanes.

This study aims to develop a framework that helps organizations to fulfill their environmental and social responsibility amid constraints in selecting which stakeholders’ interest comes first and the essential to have an evolved strategic planning that can accommodate broader systemic planning and practice that will yield authenticity in business sustainability with components of environmental worldview of its leaders and organizational learning in the framework. This research uses the method of literature review with the data from interviews and content analysis of the report from one organization that has successfully implemented social and environmentally friendly practices. Based on an in-depth review of literatures on worldview, organizational learning, and strategic planning, and with empirical study from one organization, a conceptual framework by combination of the existing concepts is produced to enable an integration of theories in a range of possible actions for organizations to achieve sustainable development. The result from this research’s framework will allow further study to be carried out in the future to verify associations between existing concepts or variables within the framework, and to produce next empirical results in supporting those theories being reviewed in this paper.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.