Accessible tourism is an area that has received only scant attention in Hungarian tourism research. A change in this is only visible in recent years, as a result of the work of a few researchers starting to focus on this issue. Based on the findings of a questionnaire survey, the author of this paper presents important characteristics of travel by people living with disabilities, discussing the need to develop its infrastructure. The issue of accessible tourism concerns approximately 10% of the population of Europe, so in addition to the social and moral magnitude of the issue, serving the travel needs of people living with disabilities is also significant for the economy. In order to create the special supply and to provide equal access of services for those concerned, their expectations and unique consumer habits must be known. As member of an Erasmus project called Peer Act, the author also details the research findings of four project partner countries (Germany, Italy, Spain and Croatia) where data was collected from small samples.

Taking learning as the basis, practice as the path, and competition as the promotion. In the process of coordination and unity of learning-practice-competition, it can promote students' learning motivation, strengthen students' practice motivation, and promote students' active performance in competition activities. Under the influence of positive self-efficacy performance, active sense of achievement, etc., it can promote students' interest and experience in sports activities, strengthen students' learning effects, and promote the active construction of high-quality sports classrooms in junior high schools. Next, this article will discuss the effective construction of a high-quality junior high school sports classroom under the background of the integration of "learning-practice-competition" based on its own junior high school physical education teaching practice.

The objective of the study was to analyze green marketing in the promotion of environmentally responsible and sustainable practices in the development of resilient infrastructure in Peru. The methodology used was qualitative and interpretative, the documentary design based on the systematic review of scientific literature. The PRISMA model was applied for the selection of units of analysis, resulting in 36 articles out of an initial total of 950. Content analysis was used to examine the documents, following a detailed procedure that included the use of Grounded Theory to categorize and analyze the data. The results highlighted the importance of integrating green marketing and sustainable practices into resilient infrastructure planning and development. Key strategies were identified that include promoting environmental responsibility, adopting sustainable technologies in construction, and implementing policies that foster urban resilience and sustainability. The findings highlight the adoption of a comprehensive approach that combines green marketing with resilient infrastructure planning and development to address environmental challenges and promote sustainable development in Peru.

Under the background of new curriculum reform, the purpose of secondary education and cultivation has been changed to cultivate students' comprehensive and professional abilities. Applying lifelike teaching to the English classroom of secondary education arts and sports students is an effective means to stimulate students' learning interests and improve their English proficiency. Based on the analysis of the current situation of English teaching for arts and physical education students in secondary education, the article puts forward several strategies of English lifelike teaching in order to better improve the English quality of students in secondary institutions and promote the development of English education in secondary institutions.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.