The purpose of this paper is to discuss the innovative research on the instructional design and development of courses based on digital platforms. Firstly, the importance of digital platforms in the field of education and the current status of their application are introduced. Secondly, the concepts and key elements of course instructional design and development are analysed, and the role of digital platforms in course instructional design and development is discussed. Then, the innovative practices and methods of course instructional design and development based on digital platforms are described, including the integration and personalised customisation of learning resources, the construction and interactive communication of learning communities, and the improvement of evaluation and feedback.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

Based on instructional practice in badminton course teaching, this study expands the application of goal-directed behavior theory from management studies in the field of physical education, thereby supplementing the existing conditions for applying goal-directed behavior theory in the sports domain. Empirical evidence confirms that proactive college students, through the reconstruction of the badminton knowledge system, implementation of innovative teaching methods, and utilization of multidimensional assessment approaches, can effectively acquire proficient skills in major badminton techniques within a 32-hour instructional period. This accomplishment not only achieves the intended teaching objectives but also resolves the issue of students struggling to comprehend and acquire badminton techniques within a limited timeframe.

Aims of this study clarify the intrinsic value of Galileo’s law of inertia, which holds significance in the history of science, and the process through which such law of inertia was formed, for educational purposes, and explores a possible conversion of this intrinsic value into an environmental ethical value. The research methodology is to establish a value schema and, through its application, to explore the changes in the active intrinsic value principle of Galileo’s law of inertia based on the history of science. This study derived the following results: First, Galileo professed the value he assigned and discovered as a complete experience to support heliocentrism. Second, he realized his personal religious ideal, or in other words, the ideal of life as a whole. Third, the overall process is to feel a comprehensive and integral expansion of the self. Above all, it shows that the principle of active intrinsic value based on Galileo’s experimental activities has changed and expanded throughout the history of science. One internalizes one’s faith in accordance with the activity-centered value. Only when combined with aesthetic experience does education make one ethical. As general school education does not necessarily guarantee ethics, we must lead our values education toward ecocentric ethics education, which highlights beauty. It shows that these active intrinsic values also extend to ethical values.

The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

Local community members play a critical role in the success of conservation projects, which in turn have the potential to influence the perceptions of local people. Relationships matter when it comes to sustainable long-term conservation and community well-being. The study aims to establish the relationship between local communities and wildlife conservation organizations in the context of Phinda Private Game Reserve and the Mnqobokazi community, located in South Africa. Data was collected using the qualitative methods of interviews and focus group discussions. The findings show that a symbiotic relationship between conservation organizations and local community members is critical in conserving the environment. The research indicates that both participation and benefits result in improved perceptions towards the protected area and a strong positive relationship. The accrual of benefits also appears to result in pro-environmental consciousness amongst community members. Several existing studies examine participation or benefit-sharing in community-based tourism in developing nations. However, less is known about the relationships between local communities and conservation organizations and the effect of participation and beneficiation on these relationships. This research narrows this gap in the body of knowledge by qualitatively examining a single case study. The findings add value to global collaborative efforts aimed at achieving positive relationships between communities and conservation management.