This research examines intangible assets or intellectual capital (IC) performance of tourism-related industries in an underexplored area which is a tourism intensively-dependent country. In this study, VAIC which is a monetary valuation method and also the most widely applied measurement method, is utilized as the performance measurement method for quantifying IC performance to monetary values. Moreover, to better understand performance, the standard efficiency levels are further applied for classifying the performance levels of tourism industries. The sample sizes of study are 20 companies operating in the tourism-related industries in the world top travel destination or Thailand, and the companies’ data are collected from 2012 to 2021. Therefore, finally, there are 187 firm-year observations. The utilization of VAIC could assess IC performance of tourism firms and industries, and the standard efficiency levels further support the uniform interpretation of IC efficiency levels. The obtained results show the strong performance of both human and structural capital of the focused tourism dependent country especially in the logistics industry that directly supports and connects to the tourism attractions. Moreover, the finding also highlights the significance of human capital which plays as a major contributor for overall IC performance in this tourism dependent economy. This study contributes the new exploration of IC in the high impact industries and also specifically in the top significant tourism country. Moreover, the application of VAIC also confirms a practical application for management. The limited number of studied countries is a limitation of study. However, these new obtained data and information could be further applied for making comparisons or in-depth or statistical analysis in the future works.

The safeguarding of agricultural land is rooted in national land surveys and remote sensing data, which are enhanced by contemporary information technology. This framework facilitates the monitoring and regulation of unauthorized alterations in cultivated land usage. This paper aims to analyze land policies at the national, provincial, and local levels, investigate the cultivated land protection strategies implemented within the research region, where the policies have gained societal acceptance, and propose recommendations and countermeasures to enhance the development and utilization of land resources. The central issue of this study is to identify the challenges in achieving a balance between human activities and natural ecosystems. To address this issue, the research employs a combination of literature review, semi-structured interviews, text analysis, and content analysis, emphasizing the integration of empirical fieldwork and theoretical frameworks. Key areas of focus include: (a) the current state of the farmland protection system, (b) the legal foundations for local enforcement, (c) the systematic mechanisms for implementing arable land protection, and (d) the coordinated oversight system involving both the Party and government. Notably, the practice of cultivated land protection faces several challenges, primarily stemming from two factors. Firstly, there exists a disconnect between the economic interests of certain illegal land users and the objectives of land management, which hinders effective enforcement. Secondly, environmental repercussions arise from misinterpretations of land policy or non-compliant land development practices aimed at profit, which contradict the goals of ecological sustainability. The study examines two approaches to address the issue: the distribution and effective use of land resources, and the capacity for monitoring and early warning systems. Findings indicate that Dongtai City in Jiangsu Province has rigorously implemented all national land management policies, while also preserving the adaptability of local townships in practical applications, thereby ensuring the consistency of both the quality and quantity of arable land.

This paper studies the patent race problem of communication enterprises investing in communication technologies, and constructs a portfolio optimization model which considers the expected returns, investment risks, and replacement costs, in order to achieve the dual goals of maximizing the net investment income of backward enterprises and minimizing the expected investment risk. Through numerical experimental analysis, the optimal investment portfolio strategy under different risk levels and the impact of different risk levels on the net income of lagging company are obtained. The research results show that due to the backward research in the first stage of the backward enterprises, when their own investment decision-making power is relatively high, they can focus on the development of self-interested key technology areas in order to achieve the victory of the patent race.

A comprehensive survey was conducted in 2012 and 2020 to assess the financial culture of Hungarian higher education students. The findings revealed that financial training effectiveness had not improved over time. To address this, a conative examination of financial personality was initiated by the Financial Compass Foundation, which gathered over 40,000 responses from three distinct age groups: Children, high school students, and adults. The study identified key behavioral patterns, such as excessive spending and financial fragility, which were prominent across all age groups. These results informed Hungary’s seven-year strategy to enhance financial literacy and integrate economic education into the National Core Curriculum. The research is now expanding internationally with the aim of building a comparative database. The study’s main findings highlight the widespread need for improved financial education, with more than 80% of adults demonstrating risky financial behaviors. The implications of these findings suggest the importance of early financial education and tailored interventions to foster long-term financial stability. The international expansion of this research will allow for the examination of country-specific financial behaviors and provide data-driven recommendations for policy development.

This research explores the advancement of Artificial Intelligence (AI) in Occupational Health and Safety (OHS) across high-risk industries, highlighting its pivotal role in mitigating the global incidence of occupational incidents and diseases, which result in approximately 2.3 million fatalities annually. Traditional OHS practices often fall short in completely preventing workplace incidents, primarily due to limitations in human-operated risk assessments and management. The integration of AI technologies has been instrumental in automating hazardous tasks, enhancing real-time monitoring, and improving decision-making through comprehensive data analysis. Specific AI applications discussed include drones and robots for risky operations, computer vision for environmental monitoring, and predictive analytics to pre-empt potential hazards. Additionally, AI-driven simulations are enhancing training protocols, significantly improving both the safety and efficiency of workers. Various studies supporting the effectiveness of these AI applications indicate marked improvements in risk management and incident prevention. By transitioning from reactive to proactive safety measures, the implementation of AI in OHS represents a transformative approach, aiming to substantially reduce the global burden of occupational injuries and fatalities in high-risk sectors.

Understanding the factors that influence early science achievement is crucial for developing effective educational policies and ensuring equity within the education system. Despite its importance, research on the patterns of young children achieving science learning milestones and the factors that can reduce disparities between students with and without disabilities remains limited. This study analyzes data from the Early Childhood Longitudinal Study of Kindergarten Cohort 2011 (ECLS-K: 2011), which includes 18,174 children from 1328 schools across the United States, selected through a complex sampling process and spanning kindergarten to 5th grade. Utilizing survival analysis, the study finds that children with disabilities achieve science milestones later than their peers without disabilities, with these disparities persisting from early grades. The research highlights the effectiveness of center-based programs in enhancing science learning, particularly in narrowing the achievement gap between children with and without disabilities. These findings contribute to the broader discourse on equity in the education system and policy by introducing novel methodologies for assessing the frequency and duration of science learning milestones, and by providing insights into effective strategies that support equitable science education.