The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

Sustainable development (SD) is an approach that aims to meet the needs of the present generation without compromising the ability of future generations to meet their own needs. Education for sustainable development (ESD) is a key component in achieving this goal, as it equips young people with the knowledge, skills, and values needed to make sustainable decisions. This study investigated how preschool teachers in Saudi Arabia understood (SD) and the state of (ESD) practices. A survey was used to collect data from 230 Saudi preschool teachers. The findings revealed that 90% of teachers lacked awareness regarding SD. The overall evaluation of ESD practices among participants indicated a weak subpar status, with an average score of 2.49 out of 4. Notably, in ascending order, the following three dimensions had weak mean scores: the content aspect (2.38) had the lowest score, followed by the practice aspect (2.54) and the competencies aspect (2.58). Meanwhile, the values aspect (2.63) had an average outcome. Analysing the mean scores of ESD practices based on teachers’ qualifications and school types revealed significant differences, although no variations were observed based on experience. The primary obstacle to ESD implementation in pre-schools was the lack of awareness regarding SD/ESD. The study underscores the significance of expanding teacher training to promote ESD effectively in pre-school settings. The results highlight the need for professional development opportunities to improve ESD implementation in classrooms, educate Saudi preschool teachers about SD, and create instructional materials that align with the principles of ESD.

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.

The research aims to examine the determinants influencing the business commitment toward sustainable goals in Vietnam. To employ a quantitative research approach, we surveyed 208 business leaders in Vietnam to assess their perceptions and actions regarding sustainable goals. We explored the impact of internal enterprise characteristics and external facilitating factors on different dimensions of sustainable goals by using logistic regression models. This paper’s findings reveal that enterprise attributes, corporate leadership traits, and external factors significantly influence sustainable goal engagement. Notably, corporate leaders emerge as pivotal factors, particularly in their willingness to embrace risks and uncertainties. Moreover, this paper’s analysis identifies external factors with limited efficacy in fostering sustainable business operations. These insights hold significant implications for governmental institutions in Vietnam, offering valuable guidance for updating and refining policies.

This article explores the possibilities of developing Oman’s tourism sector under China’s Belt and Road Initiative (BRI). Tourism is a cornerstone of Oman’s economy, with the government prioritizing substantial efforts toward its development to foster economic diversification. This paper examines the broader efforts of Oman to strengthen its relations with China, which will indirectly benefit the tourism industry. This article presents a comprehensive analysis of the historical exchanges and future cooperation between China and Oman under BRI, specifically focusing on developing infrastructure and technology in Oman to support the tourism sector. It has been argued that BRI has the potential to significantly contribute to the growth and development of Oman’s tourism sector through increased investment and cooperation with Chinese counterparts.