This article emphasizes the importance of Small and Medium-Sized Enterprises (SMEs) and large companies in driving economic growth. SMEs are labour-intensive and agile, creating more jobs, while large companies are capital-intensive and rely on technology, having more resources for research and development. In the Gulf Cooperation Council (GCC) region, SMEs contribute significantly to Gross Domestic Product (GDP) and job opportunities, while large companies dominate specific sectors. The research employs a multidisciplinary approach using an extensive literature review to summarize the current literature, highlight the economic impact of SMEs and large companies in GCC, and highlight the importance of large companies in developing local citizens. Policy-makers must consider these differences to integrate these dynamic changes for effective support policies. This study examines the economic impact of SMEs and large companies in the GCC region, providing recommendations to support large businesses. It addresses challenges and opportunities related to employment, household earnings, economic output, and value addition. Promoting the economic impact of SMEs and large companies can lead to sustainable economic growth and development in the GCC region. Also, this article pointed out the importance of large companies and their economic impact in the GCC region; policy recommendations will help the governing bodies in decision-making towards promoting sustainable economic growth.

Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

Local scour, a complex phenomenon in river flows around piers with movable beds, can damage bridge piers during high floods. Predicting scour depth accurately is vital for safety and economic reasons, especially for large bridges. This study using hydraulic flume laboratory experiments compared diamond, square, and elliptical pier models of different sizes under steady clear-water conditions considering different flow rates and discharge levels to identify the most efficient shape with less local scour. Local scour, a complex phenomenon in three-dimensional flow around piers in rivers with movable beds, can lead to detrimental effects on bridge piers due to high flood velocities. Accurate prediction of scour depth is crucial for economic and safety reasons, especially for large bridges with complex piers. Hydraulic engineers are keen on forecasting the equilibrium scour depth. To achieve this, laboratory testing compared diamond, square, and elliptical pier models under steady clear-water conditions to identify the most efficient pier shape with less local scour. This research provides valuable insights for optimizing pier design to enhance bridge stability and resilience against scour-induced risks. A variety of configurations, including different sizes and shapes of piers were experimented with in the flume using diamond, square, and elliptical shapes. The test results showed that the local scour depth around elliptical piers was around 29.16% less, and around diamond piers, it was approximately 16.05% less compared to the scour depth observed around square piers with the same dimensions. The researchers also observed distinct patterns of scouring around different pier shapes. Specifically, the square-shaped piers displayed the highest level of scouring depth, that is, 48 mm, followed by the diamond-shaped pier which experienced a scouring depth of 48 mm while the elliptical-shaped piers experienced the least amount of scouring depth, that is, 34 mm. The test results also demonstrated that pier size significantly influences scouring, with an increase in pier size from 3 × 3 cm2 to 5 × 5 cm2 leading to a rise in scour depth by 26.04%. Moreover, this study findings also elucidated that an increase in flow results in an increase of in scouring depth i.e., elevating the discharge from 0.0026 cumecs to 0.0029 cumecs led to a 28.13% increase in scouring depth for the identical pier size. These findings provide valuable insights into the hydraulic behavior of various pier shapes and can aid in the optimization of bridge design and hydraulic engineering practices. The investigations further revealed that local scouring is sensitive not only to pier dimensions but also to other critical parameters, including flow rate, time of exposure, and the size of a pier.

Gastronomic tourism is a form of travel that has gained relevance today, making it crucial to understand the promotion and management strategies in specific destinations. This systematic review article aims to analyze these strategies, highlighting the importance of cultural authenticity and collaboration between local actors. The methodology used is aligned with a descriptive and correlational approach, using criteria of exhaustiveness and relevance to review ethnographic research and scientific articles. The results reveal the influence of ancestral knowledge on cultural tourism, as well as the challenges of food heritage and food transculturation. In this sense, the need to design promotional strategies that promote traditionality, identity and cultural empowerment in local communities is highlighted. In conclusion, this study provides a comprehensive understanding of gastronomic tourism promotion and management strategies, underscoring the importance of preserving cultural authenticity and promoting local collaboration for the sustainable development of gastronomic tourism.

The pressing need to redefine the tourism industry's relationship with nature and local communities has never been more critical. Ecotourism, as a paradigm of sustainable travel, holds transformative potential—not only for preserving our planet's fragile ecosystems but also for fostering local cultural and economic development. In this context, the integration of circular economy principles offers innovative pathways to enhance sustainability across the tourism sector. The application of circular economy frameworks in tourism not only reduces environmental impact but also enhances economic viability by creating closed-loop systems. My interest in this topic stems from a personal conviction: Tourism should leave a positive mark, one that enriches rather than diminishes the destinations we visit. This study delves into how the hotel industry can align itself with ecotourism principles by embracing innovative, sustainable practices that minimize environmental impact while delivering authentic, high-quality experiences for travelers. Through the lens of green energy, resource optimization, and cultural integration, the research demonstrates that sustainability is both an ethical responsibility and a pathway to long-term competitiveness in tourism. By supporting local economies and protecting natural heritage, the industry can shift from being a passive observer of environmental degradation to a proactive steward of change. This work serves as a call to action for stakeholders: Our choices today will define the landscapes and cultural legacies available to future generations.