Purpose: Kindergartens are an important educational environment for the development of children at an early age, and they also play a crucial role in developing the values of sustainable development. The purpose of this study is to investigate kindergarten teachers’ perceptions of observable and sustainable development practices. Design, methodology, approach: Semi-structured interviews were conducted with 302 Saudi kindergarten teachers. Additionally, observation cards were utilized to collect data on actual practices of sustainable development in kindergartens. Data were analyzed using Nvivo12, a qualitative data analysis software, and descriptive analysis methods. The main themes were produced first, and then the perspectives were organized around them. Finding: The impact of social and cultural factors on the development of values, the lack of resources available to implement educational activities, and teacher awareness and training gaps were found to be the main barriers to the development of sustainable development values in kindergartens. Originality, value: To the best of the author’s knowledge, this is the first study in Saudi Arabia that has looked into the environmental and social perceptions of early childhood teachers about sustainable development practices, so the study’s findings can highlight the importance of reorienting teacher education programs toward sustainability in order to bridge knowledge and practice gaps.

The improper disposal of litter by tourists poses a significant threat to tourism destinations worldwide, including in Indonesia. To mitigate marine litter, promoting eco-friendly behavior (EFB) among tourists is essential. This study applies the extended Theory of Planned Behavior (TPB), which posits that an individual’s behavior is driven by their attitudes, subjective norms, and perceived behavioral control, to better understand the factors influencing eco-friendly behavioral intentions. In this research, ecological consciousness and ecological knowledge were added to the traditional TPB framework to gain deeper insights into tourist behavior. Data were collected through a structured questionnaire from 876 visitors to Lake Singkarak, Indonesia. The findings demonstrate that the inclusion of ecological consciousness and ecological knowledge significantly enhances the predictive power of the TPB model in explaining eco-friendly behavioral intentions. Based on these results, raising public awareness, improving government management, and enhancing the quality of lake attractions are recommended to encourage responsible tourism. These measures can reduce litter and conserve lake habitats, ultimately contributing to the sustainability of tourism in the region.

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.

This research addresses environmental, ethical, and health concerns related to high meat consumption, and aims to identify key predictors that encourage a shift towards sustainable diets among young adults. A cross-sectional survey involving 340 students from ten Malaysian universities was conducted using a structured questionnaire. The findings indicate that attitudes, subjective norms, perceived behavioral control, and personal norms significantly predict the intention to adopt plant-based diets. These results have practical implications, suggesting that policymakers, educators, and health professionals should create supportive environments and educational programs that emphasize the benefits of plant-based diets and equip students with the necessary knowledge and skills. Theoretically, the study reinforces the TPB framework’s applicability in understanding dietary behaviors and underscores the importance of personal and social factors in shaping dietary intentions. Ultimately, promoting plant-based diets among university students necessitates a comprehensive approach and strategy addressing attitudes, social norms, perceived control, and personal values. By leveraging these insights, stakeholders can foster sustainable and healthy eating practices among young adults, contributing to broader environmental and public health objectives for sustainable development.

As social growth and educational concepts continue to evolve, college libraries, as hubs of cultural innovation and inheritance, are crucial in advancing the practice of great traditional culture aesthetic teaching. Based on the special status and resource advantages of college libraries, this paper explores the paths and approaches colleges libraries take in advancing the practice of aesthetic education of excellent traditional culture by combining the connotation and characteristics of excellent traditional culture. With a study of the research and case studies that concentrate on the planning of cultural events, the development of collection resources, and the use of digital innovation, it suggests a workable path. The goal is to give university libraries theoretical direction and useful references so they can carry out the aesthetic education of superior traditional culture.

Global trade is based on coordinated factors, that means labor and products are moved from their point of origin to the point of use. Strategies have a significant impact on global trade because they enable the effective development of goods across international borders. The decision making is an important task for the development of Logistics Supply Chain (LSC) infrastructure and process. Decisions on supplier selection, production schedule, transportation routes, inventory levels, pricing strategies, and other issues need to be made. These decisions may have a big influence on customer service, profitability, operational efficiency, and overall competitiveness. The Artificial Intelligence (AI) approach of Fuzzy Preference Ranking Organization Method for Enrichment Evaluation (Fuzzy-Promethee-2) is used to assess the priority selection of the factors associated with the LSC and evaluate the importance in global trade. The role of AI is very useful compare to statistical analysis in terms of decision making. The computational analysis placed promotion of exports as the most important priority out of five selected attributes in LSC, with infrastructure development. The result suggests that LSC depends heavily on export promotion as the most significant attribute. Infrastructural development also appeared another factor influencing LSC. The foreign investment was ranked the lowest. The evaluated results are useful for the policy makers, supply chain managers and the logistics professionals associated with the supply chain management.