For a long time, kindergarten literature reading course is often a mere formality, preschool children's reading invalid, random phenomenon. In order to improve preschool children's reading interest and reading comprehension ability, teachers should start from the core quality and deconstruct the characteristics of children's literature. Make use of multiple resources to optimize literary reading materials; Integrate contents in various fields and implement rich curriculum activities; Construct performance evaluation system and form reading evaluation model.

This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.

This study aims to explain the design of policy strengthening in forest and land fire disaster mitigation governance, through the integration of ecotourism development in Siak Regency. Based on the research topic, this study employs a qualitative approach to describe governance conditions and the design of policy strengthening in ecotourism-based disaster mitigation governance. Data analysis is performed using Nvivo 12 Plus software. The results of this study indicate that forest and land fire disaster mitigation governance based on ecotourism development still has shortcomings that need to be addressed in the principles of conservation, economy, and community involvement. Then, the design of a policy to strengthen ecotourism-based disaster mitigation governance includes three crucial policy recommendations, namely: the need for special regulations related to forest and land fire disaster mitigation prevention based on the integration of ecotourism principle development, the need for a balance of roles between actors in determining and implementing ecotourism-based disaster mitigation policies, and the need for effective and efficient implementation of ecotourism-based disaster mitigation policies through increasing the involvement of strategic actors. Substantially, the handling of forest and land fire disasters in Siak Regency can be combined with ecotourism activities, especially in tourist village areas, by developing policies to strengthen the utilization of village-owned disaster mitigation facilities such as reservoirs, lakes, or ponds that are converted into water supplies during the dry season for forest and land fire disaster prevention activities and local economy-based tourist destinations. Our findings are a strategic effort to raise awareness among actors and highlight the need for policy-strengthening design in ecotourism-based disaster mitigation. These findings can also contribute to the literature that will be useful for all stakeholders in developing future long-term disaster mitigation governance policies. This study relies heavily on information from key informants, who represent only the perspectives and expertise of the stakeholders encountered. However, it still refers to important elements based on the informants’ knowledge capabilities in the disaster and tourism sectors. Therefore, we propose to conduct future studies on a comprehensive analysis of sustainable ecotourism-based disaster mitigation governance to promote and accelerate the idea of disaster and tourism in the future.

Leaf litter decomposition and carbon release patterns in five homegarden tree species of Kumaun Himalaya viz. Ficus palmata, Ficus auriculata, Ficus hispida, Grewia optiva and Celtis austalaris were investigated. The study was carried out for 210 days by using litter bag technique. In the current investigation, the duration needed for desertion of the original biomass of diverse leaf litter varied from 150 to 210 days and specifies a varying pattern of decomposition and carbon release among the species. Grewia optiva took the longest time to decompose (210 days) while Ficus hispida decomposed more quickly than rest of the species (150 days). The relative decomposition rate (RDR) was reported highest in Ficus hispida (0.009-0.02 g-1d-1) and lowest in Grewia optiva (0.008-0.004 g-1d-1). Carbon (%) in remaining litter was in the order: Ficus auriculata (24.4 %) >Ficus hispida (24.3%) > Celtis austaralis (19.8%) > Ficus palmata (19.7%) > Grewia optiva (19%). The relationship between percentage weight loss and time elapsed showed the significant negative correlation with carbon release pattern in all the species. Releasing nutrients into the soil through the decomposition of homegarden tree residuals is a crucial ecological function that also regulates the nutrient recycling in homegarden agroforestry practices.