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.

With the development of the times and changes in the environment of traditional martial arts, Choi Lei Fut (a Chinese martial arts system), a Chinese state-level intangible cultural heritage, is facing many difficulties in its inheritance and sustainable development. Especially in the context of COVID-19 pandemic prevention and control measures, the sustainable development of Choi Lei Fut is facing increasingly serious challenges. In order to understand the current situation of Choi Lei Fut’s survival and development in the new era, and to enhance the momentum and vitality of its sustainable development, this study combines questionnaire survey and field interviews to investigate and analyze the current situation. Based on this, it proposes strategies to promote the sustainable development of Choi Lei Fut. This study will not only provide methodological reference for the inheritance and development of Choi Lei Fut but also offer insights for the inheritance and sustainable development of other Chinese martial arts gyms and even martial arts practices elsewhere.

Leisure education has an impact not only on individuals but also on the environment and society. The present study aimed to explore and describe experts’ knowledge and experience about leisure education to develop leadership among youth with physical disabilities. The present study used a qualitative research approach through an exploratory design to answer the research question. Five participants were purposefully recruited and selected based on their expertise in the topic of interest. Participants’ expertise ranged from leisure, recreation, youth and leadership. The participants had experience working in higher education institutions, and community projects, held doctorate qualifications, and have over ten years in this field. Data was collected online using Google Meet software using semi-structured interviews with open-ended questions. Data was analyzed using a thematic analysis framework and guidelines. The findings of this study suggest that youth with physical disabilities can develop personal capacity through leisure education programmes. Leisure education programmes can be meaningful to youth with physical disabilities and have a developmental impact, including leadership. Youth with physical disabilities’ capacities and abilities should be nurtured and protected to allow growth and independence. The implications are that leisure education programmes for leadership development must be intentional to achieve the intended outcome.

The expansion of road networks, taken place during the last decades, was driven by technological progress and economic growth. The most innovative products of this trend—modern motorways and international road corridors—provide an excellent level of service, traffic safety and necessary information to travelers. However, despite this undeniable progress, major impediments and respective challenges to road authorities and operators still remain. The present paper analytically presents the main current challenges in the road engineering field, namely: a) financing new projects, b) alternative energy resources, especially renewable energy, c) serviceability, including maintenance of road infrastructure, traffic congestion and quality of the network, d) climate change hazards due to greenhouse gas emissions increase, e) environmental impacts, f) safety on roads, streets and motorways, and g) economy and cost-effectiveness. In each country and over each network, challenges and concerns may vary, but, in most cases, competent authorities, engaged in road development policies, have to deal with most of these issues. The optimization of the means to achieve the best results seems to be an enduring stake. In the present paper, the origin and the main features of these challenges are outlined as well as their tendency to get amplified or diminished under the actual evolving economic conditions worldwide, where growth alternates with crisis and social hardship. Moreover, responses, meant to provide solutions to the said challenges, are suggested, including research findings of Aristotle University and innovative technological achievements, to drive the transition to a more sustainable future.

The research aims to examine East Nusa Tenggara (NTT) bank service digitalization innovations and examine several implications of bank service digitalization innovations. This research uses a qualitative approach with data collection techniques: in-depth interviews, documentation, and focused discussions. The key informants in this research were the board of commissioners, directors, division heads, and NTT bank employees. The findings of this research are, first, the existence of an existing/generic model in the operational, supporting, and monitoring fields of NTT banks. Second, there is an innovation model for digitizing services and efforts to popularize the digitization of NTT bank services to the government-private sector, including micro, small, and medium enterprises (MSMEs), religious institutions, educational institutions, students and students as well as the broader community to provide easy access to sources of financing for the community, Eliminate regional tax leakage, encourage the development of micro, small, and medium enterprises (MSMEs) and assisted village farmers/breeders, provide entrepreneurial opportunities for the community, namely as a digital agent for NTT bank, minimize fraudulent behavior (shirking) in credit distribution. Third, service digitalization innovation uses a contextual sociolinguistic approach because it incorporates local and global vocabulary such as Bpung Mobile, Bpung Farmer, Lopo Dia Bisa, and Bpinjam. Fourth, service digitalization innovation refers to OJK regulations regarding banking digital transformation contained in RP 21 and PBI number 23/26/2021. Fifth, conventional services (hybrid approach) still accompany the digitalization innovation model. Sixth, Bank NTT is in quadrant III, namely growth. Bank NTT continuously optimizes existing resources by taking advantage of opportunities to increase business growth and continues to mitigate threats into opportunities and strengths. The implications of the innovation in digitizing NTT bank services include updating standard operating procedures (SOP), changing corporate culture from Flobamora to Bintang, and accelerating the increase in human capital capacity. The implications of research on bank management refer to the innovation of procurement of new IT systems. Banks can increase their attention to service quality and maintain customer trust to maintain the quality of digital banks among customers. Moreover, with post-COVID-19 conditions that require people to make digital transactions. With the changes in the financial industry towards digitalization, it is necessary to strengthen risk management in financial service institutions. The implications of the research results for policymakers need to be considered in the transformation towards digital banking related to equitable internet access in Indonesia, cybersecurity, and employment. Recommendations for future research are the importance of studying the determinants of digital service innovation in bank services, such as transformational leadership style, good corporate governance, and organizational commitment.

The national park with Chinese characteristics is the highest level of protection of a kind of natural protection, its establishment marks the park will implement the strictest ecological protection means. It is of great value to construct the utilization system of national park resources under the new natural protected area system in the new era to avoid the misunderstanding of “ecological protection only” and explore how to carry out the sustainable utilization of resources in the reform of national park system and mechanism. According to the analytic hierarchy process (AHP) and Delphi method, the evaluation framework, indicators, reference standards and weights of resource utilization under the national park system were determined in combination with the requirements of constructing the protected natural area system and the total value of resource ecosystem services (including harvest value, existence value and future value). Based on the application research of Bawangling zone of Hainan Tropical Rainforest National Park, the optimal resource utilization system in the future was proposed, and two optimization strategies of ecological adjustment of resource utilization system and construction of suitable resource utilization system were put forward.