This research aims to identify best practices and policy guidelines that foster sustainable urban ecotourism. As urban areas continue to expand, integrating ecotourism into urban planning emerges as a critical approach to sustainable development. This paper compares the policies and practices of urban ecotourism development in Thailand and China, aiming to construct a sustainable framework applicable to urban ecotourism development. Employing a comparative literature review, this research synthesizes findings from peer-reviewed journals, governmental reports, and case studies published between 2000 and 2024. The analysis focuses on the policies and practices adopted by Thailand and China to promote urban ecotourism, examining their effectiveness, challenges, and outcomes. The review shows distinct approaches in the two countries, with Thailand emphasizing community-based practices and stakeholder involvement and China primarily focusing on top-down policy initiatives for urban ecotourism development. Despite differing strategies, both countries demonstrate a commitment to integrating ecotourism into urban development plans. From the environmental, socio-cultural, and economic three dimensions, key successes include enhanced biodiversity conservation, increased local community participation, and improved tourist satisfaction. Challenges such as inadequate policy implementation, environmental degradation, and the sustainability of ecotourism practices are also discussed. The conclusion is that a holistic approach to urban ecotourism development that aligns policy and practice with the principles of sustainability is meaningful. The proposed framework offers actionable insights for policymakers, urban planners, and ecotourism practitioners aiming to use the potential of ecotourism as a tool for sustainable urban development in Thailand, China, and beyond.

Background: Bitcoin mining, an energy-intensive process, requires significant amounts of electricity, which results in a particularly high carbon footprint from mining operations. In the Republic of Kazakhstan, where a substantial portion of electricity is generated from coal-fired power plants, the carbon footprint of mining operations is particularly high. This article examines the scale of energy consumption by mining farms, assesses their share in the country’s total electricity consumption, and analyzes the carbon footprint associated with bitcoin mining. A comparative analysis with other sectors of the economy, including transportation and industry is provided, along with possible measures to reduce the environmental impact of mining operations. Materials and methods: To assess the impact of bitcoin mining on the carbon footprint in Kazakhstan, electricity consumption from 2016 to 2023, provided by the Bureau of National Statistics of the Republic of Kazakhstan, was used. Data on electricity production from various types of power plants was also analyzed. The Life Cycle Assessment (LCA) methodology was used to analyze the environmental performance of energy systems. CO₂ emissions were estimated based on emission factors for various energy sources. Results: The total electricity consumption in Kazakhstan increased from 74,502 GWh in 2016 to 115,067.6 GWh in 2023. The industrial sector’s electricity consumption remained relatively stable over this period. The consumption by mining farms amounted to 10,346 GWh in 2021. A comparative analysis of CO₂ emissions showed that bitcoin mining has a higher carbon footprint compared to electricity generation from renewable sources, as well as oil refining and car manufacturing. Conclusions: Bitcoin mining has a significant negative impact on the environment of the Republic of Kazakhstan due to high electricity consumption and resulting carbon dioxide emissions. Measures are needed to transition to sustainable energy sources and improve energy efficiency to reduce the environmental footprint of cryptocurrency mining activities.

Rapid population growth and inadequate adherence to scientific and managerial principles in urban planning have intensified numerous challenges, pushing major Iranian cities toward instability. Tehran, as the capital and one of the most urbanized regions in the country, faces significant sustainability threats that require immediate attention. These challenges are not unique to Tehran but represent a broader issue faced by rapidly urbanizing cities worldwide, particularly in developing countries. Addressing such challenges is critical to fostering sustainable development on a global scale. While urban sustainability has been extensively studied, limited research has focused on the indicators of urban instability and their tangible impacts on sustainable urban planning. This study aims to bridge this gap by identifying and analyzing key factors contributing to urban instability across economic, environmental, and social dimensions, with Tehran serving as a representative case. The findings reveal that economic instability is driven by uncertainty in economic policies, fluctuating housing prices, non-standard housing conditions, income disparity, unemployment, and cost of living pressures. Environmental instability is exacerbated by climate change, urban heat islands, floods, transportation mismanagement, energy insecurity, pollution, and insufficient green infrastructure. Social instability arises from limited social interaction, unequal access to services, weak community participation, social harms, and diminished urban safety and welfare. By framing these local challenges within a global context, the study underscores the interconnectedness of these dimensions and highlights the necessity for integrated, evidence-based approaches that combine local insights with global best practices. The findings aim to contribute to the broader discourse on sustainable urban development by offering actionable insights and strategies that can be adapted and implemented in other rapidly urbanizing cities. This research serves as a guide for policymakers, urban planners, and stakeholders worldwide, emphasizing the importance of holistic and resilient urban strategies to address the multifaceted challenges of sustainability and instability.

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.

In the present and future of education, fostering complex thinking, especially in the context of the Sustainable Development Goals (SDGs), is critical to lifelong learning. This study aimed to analyze learning scenarios within the framework of a model that promotes complex thinking and integrated design analysis, to identify the contributions of linking design models to the SDGs. The research question was: How does the open educational model of complex thinking link to the SDGs and scenario design? The analysis examined a pedagogical approach that introduced 33 participants to the instructional design of real-life or simulated situations to develop complex thinking skills. The categories of analysis were the model components, the SDGs, and scenario designs. The findings considered (a) innovative design capacity linked to SDG challenges, (b) linking theory and practice to foster complex thinking, and (c) the critical supporting tools for scenario design. The study intends to be of value to academic, social, and business communities interested in mobilizing complex thinking to support lifelong learning.