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.

"One Village, One Product" is an effective measure to fully tap local resources, develop rural characteristic industries, innovate economic growth methods, and drive rapid regional economic development. Rural tourism is an important component of industrial revitalization in rural revitalization. Under the "one village, one product" model, the development of rural tourism needs to optimize the industrial structure, explore unique culture, vigorously promote the construction of "beautiful rural characteristic countryside", achieve the transformation and upgrading of traditional rural tourism, and promote the high-quality development of rural characteristic tourism.

Localization is globally accepted as the strategy towards attaining the Sustainable Development Goals (SDGs). In this article, we put forth the South Indian state of Kerala as a true executor of the localization of SDGs owing to her foundational framework of decentralized governance. We attempt to understand how the course of decentralization acts as a development trajectory and how it has paved the way for the effective assimilation of localization principles post-2015 by reviewing the state documents based on the framework propounded by the United Nations. We theorize that the well-established decentralization mechanism, with delegated institutions and functions thereof, encompasses overlapping mandates with the SDGs. Further, through the tools of development plan formulation, good governance, and community participation at decentralized levels, Kerala could easily adapt to localization, concocting output through innovative measures of convergence, monitoring, and incentivization carried out through the pre-existing platforms and processes. The article proves that constant and concerted efforts undertaken by Kerala through her meticulous and action-oriented decentralized system aided the localization of SDGs and provides an answer to the remarkable feat that the state has achieved through the consecutive four times achievements in the state scores of SDG India Index.

This research aimed to 1) evaluate the demographic characteristics, economic, social, and environmental conditions, and characteristics of the senior people in Ranong province, 2) discover the most relevant work characteristic factors for the older persons, and 3) propose appropriate work characteristics model for older people to improve quality of life. This mixed-methods research, for the quantitative part, utilizes the techniques of MRA & CFA with a sample size of 378 individuals, and for the qualitative part, utilizes a documentary study, in-depth interviews with 19 key informants, and a focus group of 17 individuals. The quantitative data were analyzed using a statistical package for the social sciences (SPSS), and content and categorization analysis with a triangulation verification were used for qualitative data. The results showed that: 1) Ranong province is blessed with rich resources, having minerals that can generate income for the province, life-long learning is given priority in senior school to enhance knowledge and necessary life skills, 2) from the regression analysis, the six predicted work characteristic factors; physical, emotional, autonomous, resistant, low-technology and safety were found relevant with statistically significant at 0.05, and the CFA consistency indices also withstood with the six dimensions above, 3) the appropriate work characteristics is articulated in the form of PEARLS model where physical, emotional, autonomous, resistant, low-technology and safety dimensions are the key.

Since 2013, the state has introduced a number of policies to strictly control the number and scale of public hospitals and to control the rapid expansion of public hospitals. After the introduction of this series of policies, the number of public hospitals in China did not continue to grow, but the number of beds in public hospitals continued to grow. This paper uses difference-in-difference (DID) method to analyze the number of public hospitals with the corresponding data of the development of private hospitals after the introduction of the policy, and the results proves that the introduction of relevant policies has an impact on the number of public hospitals, but has a limited impact on the expansion of the scale of public hospitals. At the end of the article, positive policy suggestions are given to the development of hospitals in China, such as controlling the expansion of public hospitals, strictly controlling the number of beds in public hospitals, and vigorously developing private hospitals. Promoting the development of private hospitals is an important economic supplement to China's health care.

This study was conducted to comprehensively explore personal assistants for people with disabilities experiences and the current status of client behavioral issues during vocational activities, aiming to seek strategies for advancing worker health protection. The study included 8 participants (Personal assistants for people with disabilities) selected through voluntary convenience sampling method. Qualitative research methods, specifically in-depth interviews, were conducted from August 31 to September 1, 2023. The study categorized client behavioral issues into ‘unreasonable demands,’ ‘verbal and physical abuse,’ and ‘sexual harassment,’ causing stress among workers. Fear of unemployment and job change hindered emotional expression, leading to significant emotional exhaustion and job stress. Furthermore, it was revealed that there are no management policies, management departments, or management systems within the institution to address client problem behavior. To address these issues, the study suggests the establishment of emotional labor management systems and support structures. Furthermore, it emphasizes the need for systematic internal systems and the development of health protection manuals for client interaction.