This study investigated the use of digital story strategy in teaching Islamic education on achievement and how it affects the development of moral thinking. The quasi-experimental design was implemented as a methodology and the sample included of (60) students from the fourth grade from Abdul Rahman bin Awf School in Abha. The results showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups in the test. The experimental group performed better than the control group. The findings also showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups (experimental and control) in the moral thinking scale and favour of the experimental group.

The national park with Chinese characteristics is the highest level of protection of a kind of natural protection, its establishment marks the park will implement the strictest ecological protection means. It is of great value to construct the utilization system of national park resources under the new natural protected area system in the new era to avoid the misunderstanding of “ecological protection only” and explore how to carry out the sustainable utilization of resources in the reform of national park system and mechanism. According to the analytic hierarchy process (AHP) and Delphi method, the evaluation framework, indicators, reference standards and weights of resource utilization under the national park system were determined in combination with the requirements of constructing the protected natural area system and the total value of resource ecosystem services (including harvest value, existence value and future value). Based on the application research of Bawangling zone of Hainan Tropical Rainforest National Park, the optimal resource utilization system in the future was proposed, and two optimization strategies of ecological adjustment of resource utilization system and construction of suitable resource utilization system were put forward.

This research aims to determine the strategy of the Jakarta Provincial Government in increasing the resilience and growth of small and medium enterprises (SMEs) within a collaborative governance framework post-COVID-19. This study explores the effectiveness of SMEs and facilities in accessing financing and fostering collaborative partnerships between SMEs, government agencies, and financial institutions by utilizing USAID’s Theory of Change (TOC). This research uses a qualitative approach supported by in-depth interviews and Focus Group Discussions to enrich the insights of SME stakeholders, large companies, and SME actors and assess the impact of their roles. The results of this research highlight the critical role of SME Cooperative Banks (SCB) in improving SMEs’ access to credit and financial services, including collaborative governance frameworks and partnerships between SMEs, government agencies, and banks, which were identified as necessary to improve policy coherence and encourage conducive SME business environment conditions. The main findings of this research underscore the importance of the SCB model, demonstrating its potential to improve SME resilience and economic sustainability. This SCB model enriches the TOC indicators introduced by USAID. The study identifies gaps in digital infrastructure and market access that hinder SME growth and recommends targeted interventions to address these challenges. This study shows that SCB offers a promising pathway to increase the resilience and growth of SMEs in Indonesia, especially if accompanied by effective collaborative governance strategies. These initiatives can encourage inclusive economic development and strengthen the role of SMEs as drivers of the local economy. Recommendations include expanding the SCB model to other regions, encouraging digitalization, facilitating market access, advocating for a supportive policy framework, and integrating these strategies to advance the principles of USAID’s Theory of Change, fostering sustainable SME development and economic resilience.

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.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

Primary school students are in a period of rapid development of thinking. Primary school mathematics is particularly important for the cultivation of students' abstract thinking ability. The section of number and algebra is the most basic and important content in mathematics. This paper takes number and algebra as an example to analyze the abstract thinking ability of primary school mathematics and its training strategies, so as to provide some practical guidance for teaching.