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.

Due to the bounded rationality of decision-makers and the substitution effect of non-green products, retailers are not always profitable when selling green products. To assist retailers who may be disadvantaged in the game, this study constructs a two-stage green supply chain game model, considering the bounded rationality of decision-makers and the substitution effect of non-green products, and analyzes the impacts of two operational strategies that retailers can adopt—price-cutting strategy and early replenishment strategy. The research reveals that retailers tend to lower prices in the second stage when price reductions stimulate consumer purchases, enhancing their profitability. However, strategic retailers may raise prices in the first stage to create room for discounts later, potentially harming consumer interests. Contrary to expectations, anticipating future demand does not always improve supply chain profitability in the early replenishment strategy, which mainly depends on the market environment. Early replenishment deprives retailers of negotiation leverage in the second stage, and bulk orders may lead manufacturers to over-invest in green innovation. Therefore, this strategy is effective only when green innovation costs are low, consumer environmental awareness is high, or price sensitivity is low.

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.

The objective of this research paper is to investigate potential avenues for value creation in the refined sugar market for domestic use, a market currently facing a critical juncture. The growing concerns about the health impacts of sugar have resulted in a notable decline in demand. Furthermore, changes in European Union regulations have introduced additional operators into the Spanish market, increasing competition and amplifying the need for innovation. This study examines how brands can respond to these challenges by enhancing their value proposition through market segmentation, targeted marketing strategies, and adaptive packaging solutions. To achieve this objective, we have conducted market research, which involved an in-depth interview, and a questionnaire distributed to 402 individuals responsible for household purchases. The findings suggest potential approaches for addressing the needs of consumers with a focus on health and well-being, while simultaneously enhancing the durability of products, thus facilitating greater brand differentiation. Furthermore, the study underscores the pivotal role of public policies and regulatory frameworks in influencing consumer behavior and market dynamics. Policies promoting sugar alternatives, labelling requirements, and packaging innovations have been demonstrated to impact brand strategies and consumer preferences. By aligning with these policy-driven shifts, companies can enhance their positioning in a mature and competitive market. This research contributes to the existing literature on brand value in commodity markets by integrating insights into the impact of regulation and consumer segmentation. Our recommendations emphasize the importance of marketing strategies that are informed by an understanding of the policy context, which not only enhances brand equity but also promotes sustainable growth in the retail sugar industry.

Heat transfer enhancement (HTE) is a topic of everlasting importance in thermal engineering research. The latest focuses in this field are on nanosolutions for more efficient thermal transmission fluids (a) and designs of metallic foams (b) Metallic foams provide extended surfaces for HTE and possess advantages such as a high value of Cp, high thermal conductivity (TC) and being light weight. nanosolutions, on the other hand, can be used as an efficient HT medium as they exhibit higher TCs in comparison to base fluids. This review paper summarizes the physical properties of nanosolutions and or within the metal foam, focusing on HT and flow properties of nanosolutions, metal foam and combined NS-metal foam systems. The inspiration novelty for this review is the basic transference identifications for the HT enhancement of nanosolutions in porous media. The aim of the work is to provide insight on how nanosolutions in conjunction with porous media can be useful for HTE.

Strengthening the integration of elementary school mental health education and moral education is of great significance in comprehensively cultivating students' ideological and moral qualities as well as values. In order to fully implement quality education, schools need to carry out diversified teaching in conjunction with family forces to further optimize the integration effect of elementary school mental health education and moral education, cultivate high-quality talents for the country and society, and contribute to the construction of socialism with Chinese characteristics in the new era. This paper discusses the integration strategy of elementary school mental health education and moral education.